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Update Management Process
Updated : June 1, 2007
In This Module
How To Use This Module
Discover a New Software Update
Determine Whether Software Updates Are Relevant
Obtain and Verify Software Update Source Files
Decide Nature of Software Update and Submit RFC
Handover to the Evaluate and Plan Phase
This module describes the second phase—Identify—of the four-phase update management process. The Identify phase is concerned with the reliable discovery of new software updates, whether new updates are relevant to your production environment, and whether an update represents a normal or emergency change.
The purpose of this module is to describe the principles of the Identify phase of the update management process, and to introduce the types of tasks that will enable you to carry out identification using Microsoft Windows Server Update Service (WSUS) and Microsoft Systems Management Server (SMS).
Note: Beta 2 of the next release of SMS, entitled System Center Configuration Manager 2007, is now available for download at http://www.microsoft.com/technet/sms/2007/evaluate/download.mspx. With major investments in simplicity, configuration, deployment and security, Configuration Manager 2007 dramatically simplifies system deployment, task automation, compliance management, and policy based security management allowing for increased business agility.
After reading this module you will be able to plan the tasks required to:
Discover new software updates.
Determine whether new updates are required in your environment.
Determine whether an update requires standard or emergency update deployment.
Without an identification process, you will not know what software updates are available, what updates you require, how to obtain virus-free, checked and tested updates, and whether an update needs to be deployed rapidly or as part of a planned scheduled rollout.
Use this module to:
Determine whether software updates are relevant.
Obtain safe and reliable software update source files.
Categorize the software update as a normal change or an emergency.
This module applies to the following products and technologies:
All Microsoft products and technologies
This module describes the Identify phase of the four-phase update management process. It describes the basic tasks required to carry out identification using Microsoft Windows Server Update Service (WSUS) and Microsoft Systems Management Server (SMS). Detailed instructions are provided in the WSUS and SMS Technical Libraries listed below.
To gain the most from this module:
Read the Introduction portion of the "Update Management Process" module. This will give you an overview of all phases in the four-phase update management process and provides an introduction to the tools available to support update management in Microsoft Windows operating system environments.
Use the WSUS and SMS Technical Libraries for more detailed reference materials. These libraries are located at:
Windows Server Update Services (WSUS) Technical Library
Technical Library for Systems Management Server 2003
The Identify phase is the second phase in the update management process shown in Figure 1.
Figure 1 The update management process
The goal for the Identify phase is to:
Discover new software updates in a reliable way.
Determine whether software updates are relevant to your production environment.
Obtain software update source files and confirm that they are safe and will install successfully.
Determine whether the software update should be considered a normal change or an emergency, and submit a request for change (RFC) to deploy it. Submitting an RFC is the trigger for the next update management phase, which is Evaluate and Plan.
The remainder of this module describes those goals in more detail. It also addresses how you can meet these goals more quickly if you are dealing with an emergency.
Identification of a software update starts with discovering it in a safe and reliable way. Discovery has two main components:
How you are notified of a new software update
How you know you can trust the source and the notification
Discovering a new software update starts with notification. Notification should be supplied either through subscription to a reliable source that provides scanning and reporting activities, or by some other reliable notification mechanism. The most commonly used notification mechanisms are:
E-mail notifications.
Vulnerability scanning tools.
The WSUS Server Administration page.
The SMS Software Update Management feature.
Notification by e-mail is the most common form of update notification. One option for e-mail notification is to subscribe to the Microsoft Security Notification Service at http://www.microsoft.com/technet/security/bulletin/notify.mspx. For interim product releases, or software updates, you will normally receive an e-mail message informing you that new software updates are available on the Microsoft Web site.
An example of an e-mail message notifying administrators of new security updates is shown in Figure 2.
Figure 2 Example e-mail message notifying administrators of new software updates
It is important to handle e-mail notifications carefully. The following guidelines are designed to help you to validate each notification and ensure it is the latest security bulletin information available:
Immediately delete any e-mail notifications claiming to be from Microsoft that contain any attached software files. Never run or install any executable attached to an e-mail notification.
Note: Microsoft has a policy of never distributing software through e-mail attachments. Please review the Microsoft Policies on Software Distribution at http://www.microsoft.com/technet/security/bulletin/info/swdist.mspx.
Do not click any links directly from inside an e-mail notification. Instead, you should paste any URLs into a browser window to confirm that they direct you to a Microsoft Web site.
Always visit the Microsoft TechNet Security Center Web site at http://www.microsoft.com/technet/security/default.mspx to read the authoritative details of a security bulletin. Alternatively, if you do not expect to have Internet access when receiving bulletins, familiarize yourself with Pretty Good Privacy (PGP) encryption tools and use one to verify the authenticity of the PGP signature included on each security bulletin.
You can download the Microsoft Security Response Center (MSRC) Security Bulletin key from: http://www.microsoft.com/technet/security/bulletin/pgp.mspx
Microsoft digitally signs all e-mail notifications related to security updates when it sends these notifications to customers. More information about how to verify the digital signature is available at http://www.microsoft.com/technet/security/bulletin/notify.mspx
Note: There are several e-mail hoaxes that claim to be notifications from Microsoft. When you receive a Microsoft Security bulletin, confirm it and all hyperlinks to software updates by visiting the Security Bulletin Search Tool Web site at http://www.microsoft.com/technet/security/current.aspx. For more information about these types of hoaxes, see "Recognize and avoid fraudulent e-mail to Microsoft customers" at http://www.microsoft.com/technet/security/bulletin/info/patch_hoax.mspx
If you use WSUS, you can sign up for the update-alert service, which informs you of new updates through an e-mail message. To identify these updates you must force synchronization between the WSUS server and the public Windows Update server whenever you receive the update notification e-mail. You use the Synchronize Now option in the WSUS Server Administration Page to do this. For more detailed information on using WSUS in the Identify phase, read the module, see Windows Server Update Services (WSUS) Technical Library.
If you use SMS, each time you receive a new e-mail notification you must determine whether SMS 2003 will be able to detect that the update is applicable to systems in your production environment:
If the update is for software that is not supported or detectable by Microsoft Baseline Security Analyzer (MBSA), you will need to use the SMS 2003 Hardware Inventory and Software Inventory Client Agents to determine which computers need the software update.
If the update can be detected by MBSA, you can use the software update management tools in SMS 2003 to identify the computers requiring the update.
If the update is for a Microsoft Office application, and the update is in the list of updates supplied by the Microsoft Office Inventory Tool for Updates, you can use the software update management tools to identify the computers requiring the update.
For more information about using SMS in the Identify phase, see Technical Library for Systems Management Server 2003.
Vulnerability Scanning Tools
As mentioned earlier in this module, administrators can use MBSA along with WSUS to scan for missing and installed security updates on local and remote computers and to determine whether the computer is exposed to common security vulnerabilities such as a blank administrator password. For more detailed information on using WSUS in the Identify phase, see Windows Server Update Services (WSUS) Technical Library.
You can also use components of the Software Update Management feature in SMS 2003 to scan for, and report on, missing and applied software updates across your environment. For more information on SMS, see Technical Library for Systems Management Server 2003.
A large number of software updates are regularly released into the information technology (IT) operations community. These come from a variety of sources and have been created for many reasons, including addressing problems that could lead to security breaches. All software updates must be checked thoroughly for their relevance to the IT infrastructure of your organization. The screening process outlined in this section should remove the majority of irrelevant software updates, but it is likely there will still be more that you can discount.
Each software update received should be checked for relevance. When a notification contains information about more than one software update, each update needs to be checked individually for its relevance to the organization.
The first step in checking for relevance is determining whether the software update is designed to address the operating system or applications in your production environment.
Once you have determined that the software update applies to something in your production environment, the next question is whether the application or system that the update applies to exhibits the vulnerability the software update is designed to address. For example, a software update might be designed for all Windows Server operating systems running Microsoft Internet Information Services (IIS) with Active Server Pages (ASP) enabled.
While your environment might contain several Windows Server operating systems, the security update is not relevant if your organization does not have ASP enabled on any IIS servers.
Not every security update that applies to something in your environment will be relevant. Although it is important to be aware of, and have a good understanding of, existing security updates, you should only deploy security updates that have relevance to your environment. This will minimize the effort that is required to keep your environment up-to-date and secure.
Although the information in a software update might be classified as irrelevant, it is important to note that it exists by passing the information to personnel in problem management. If it later becomes relevant and is required, the organization will have access to this information at the original source.
There are several screening methods that you can use to determine the applicability of a software update to your IT infrastructure:
Reading security bulletins and Microsoft Knowledge Base (KB) articles.
Reviewing the individual software updates.
Using the SMS Administrator console.
Using SMS built-in reports.
Reading Security Bulletins and KB Articles
Information in security bulletins on the Microsoft Web site is arranged into sections that help you to determine how critical the described vulnerabilities are to your environment. Although you should review all information in a security bulletin, pay close attention to the sections shown in Table 1 when you first examine a security bulletin.
Table 1: Security Bulletins - Key Information
Immediately review the Summary section of a security bulletin. The Maximum Severity Rating, Impact of Vulnerability, Affected Software, and Recommendation items contain information that will assist you with determining how susceptible your environment is to the vulnerability.
Vulnerability Details
The Vulnerability Details section provides an in-depth technical description of the vulnerabilities. This section also outlines the mitigating factors and the severity of the vulnerability for all affected products.
The Workarounds section includes information on the workarounds that Microsoft has tested in order to help mitigate the threat until you have updated your environment. You must read this section as part of your risk assessment.
The Frequently Asked Questions section provides answers to commonly asked questions specific to that vulnerability or fix. This is a good place to start after reading the Summary section.
Security Update Information
This section lists items like Prerequisites, platform-specific Installation Information, Deployment Information, Restart Information, Removal Information, File Information (including file names, size, versions, target folder), and Update Verification steps.
Refer to the KB article identified in the title of a security bulletin. Additional information on the vulnerabilities and any updates prescribed by the security bulletin is provided in the KB article. The number in parentheses to the right of a security bulletin's title indicates the security bulletin's corresponding KB article. Use this number to search for the article on the Microsoft support Web site at http://www.support.microsoft.com/.
For more information on the security bulletin release process, see the "Revamping the Security Bulletin Release" white paper at http://www.microsoft.com/technet/security/bulletin/revsbwp.mspx.
The information gathered in the initial notification and the further information discovered by reading the security bulletin and associated KB article will help you to decide whether the software update has relevance to your organization.
The brief descriptions in the Summary section of a security bulletin should enable you to make a quick assessment of the potential impact the vulnerability might have on your environment without having to closely review the entire contents of a bulletin.
The Summary highlights the type of exploit, provides a list of the affected software, and recommends the proper course of action. After reviewing the Summary, you should be able to determine whether you must perform an immediate in-depth review of the remaining sections of the security bulletin.
Using high-level relevancy checks, you should be able to isolate the computers in your environment likely to be affected by the vulnerability.
In addition to the items described in Table 1, the Microsoft Security Response Center (MSRC) has implemented the Maximum Severity Rating System to assist you with quickly determining how important an update is to your organization. These ratings are based on the potential impact of the vulnerability and are intended to inform you of the urgency of any required actions.
Determining the relevance of technology-specific software updates can pose significant challenges in any environment. Technologies such as the Microsoft Data Engine (MSDE) or IIS, which can be installed on clients or servers, can make it difficult to determine if a software update is relevant to any specific subset of computers in your environment. This emphasizes the importance of maintaining as accurate an inventory of your environment as possible.
Reviewing Individual Software Updates
Each software update in a notification requires a detailed and in-depth review. This review should include all associated documentation, including that sent with the software update and supporting information that might be found, for example, on the Microsoft TechNet Web site.
Once you receive an e-mail message identifying applicable software updates, you must make someone responsible for investigating them. This team member should then take ownership of the software update. The reviewer needs to read the relevant KB article and understand what is fixed by the software update.
The software update may be specific to particular scenarios or configurations. The reviewer should check whether the scenario/configuration deployed in production matches that covered by the KB article.
There are also questions to ask in terms of software update dependencies:
Are there dependencies relating to the update? For example, do certain features need to be enabled or disabled for the update to be effective?
Does the software update require a certain service pack to be installed? Is the software update superseded by a service pack or another software update and does it makes sense to wait for a newer version?
Identifying the above dependencies is critical because it will have a direct impact on your release and deployment planning for the software update. Document which service pack (SP) the software update will appear in and whether a different version of the software update is required, depending upon the active service pack. (It is important to know this in case compliance problems occur as users upgrade from one service pack to another.)
You can use the scan results and reports generated by the SMS 2003 Software Update Management features to view the specific and applicable information regarding a software update. If you use WSUS, this documentation can be accessed from the WSUS Server Administration Page. For more information about WSUS and SMS, see Windows Server Update Services (WSUS) Technical Library and Technical Library for Systems Management Server 2003.
Once a software update has been identified and its relevance established, you must obtain the software update source files and confirm that they are safe and will install successfully. The verification process will either authenticate security updates or highlight updates that are not security-validated. In the latter case, when an invalid notification is received, information about the notification should be sent to those responsible for the subscription process and to the security team for further investigation. For example, if a notification comes from a normally reliable source of information, but the specific notification has errors on validation, this might raise security concerns about the quality of the notifications from this particular source. The source should be investigated and any issues resolved.
At a minimum, your software update verification should consist of the following steps:
Identifying and verifying the software update.
Reviewing all accompanying documentation:
Reviewing software update files.
Identifying software update size.
Identifying software update dependencies:
Identifying any pre-updating or post-updating actions needed.
Verifying that software update install procedures exist.
Verifying that software update uninstall procedures exist.
Ensuring that the software update is safe.
Identifying and Verifying the Software Update
Microsoft notifies administrators of new software updates through e-mail messages, but it never includes (or attaches) software files to these messages. The following are key Microsoft practices with regards to notification and verifying Microsoft as the software update owner:
Microsoft will occasionally send an e-mail message to customers to inform them that upgrades and software updates are available. However, the message will provide links to the download sites only. The software itself will never be attached. These links will always lead to either the Microsoft Web site or the Microsoft File Transfer Protocol (FTP) site, never to a third-party site. Some malicious e-mail messages might contain Internet links in which the link is not the same as the text shown in an HTML-formatted e-mail message. It is important to ensure that somebody is responsible for checking the Universal Resource Locator (URL) of the Web site visited.
In addition to links provided in e-mail notifications, Microsoft makes software updates available on the Internet. The files can be accessed from http://www.microsoft.com, through the FTP site at ftp://ftp.microsoft.com, or via the Microsoft Update Web site at http://windowsupdate.microsoft.com.
The software update files may also be provided on physical media such as CD- ROMs and floppy disks.
Microsoft always uses Authenticode technology to digitally sign its products and allow administrators to ensure that the files have not been tampered with, as shown in Figure 3.
Figure 3 Authenticode digital signature
More information about Microsoft policies on software distribution is available at http://www.microsoft.com/technet/security/bulletin/info/swdist.mspx.
Reviewing All Accompanying Documentation
Before applying any software update, you should read and peer review all relevant documentation. The peer-review process is crucial as it mitigates the risk of a single person missing critical and relevant points when evaluating the update. As you read the documentation, look for answers to the following questions:
Will adopting the update cause other problems, resulting in a compromise of the production system?
Do you need to perform any actions prior to deploying the update?
Do you need to perform any actions after deploying the updates?
Are there workarounds or mitigation steps available while you update your environment?
Are software update install procedures available?
Are software update uninstall procedures available?
What is the software update file size? File size will impact your overall release process and plan-for example, how you handle mobile users.
You will find information in the security bulletin, under the sections described earlier in Table 1, which will help you to find answers to these questions.
Ensuring That the Software Update Is Safe
To prevent virus infection or malicious code from affecting your IT infrastructure, you should look at any files related to a software update in an isolated (quarantined) environment. This quarantine should be imposed on all software and documentation. There should be strict controls in place in the quarantined environment and, to ensure this, the quarantine process should be carried out by a group of specialists in the organization.
On rare occasions, software updates will only require you to make registry or configuration file changes or adjust application settings, but most software updates will involve downloading files. Always quarantine the files that you download by isolating them from your production network while you examine them for viruses and confirm their digital authenticity.
If you use WSUS, each update is signed; a hash is computed and sent with the metadata (metadata that describes what an update is useful for). When an update is downloaded, WSUS checks the digital signature and hash. If the update has been tampered with, it is not installed. To get more detailed information on using WSUS in the Identify phase, see Windows Server Update Services (WSUS) Technical Library.
Note: The Microsoft Download Center, Microsoft Update, and SMS 2003 with Software Update Management features provide only authentic, Microsoft software updates. If you receive a Microsoft software update through any other means, be sure to confirm its validity and digital signature.
Verifying the Software Update Install Procedures
The following are some guidelines for verifying the software update install procedures:
Follow the instructions given in the Knowledge Base articles and security bulletin accompanying a software update to verify that it installs correctly.
Determine whether the software update requires a restart. If it requires a restart, you will have to take into account special considerations during the planning and deployment phases for mission-critical servers, core infrastructure servers, and servers running line-of-business (LOB) applications. To get more information on these issues, read the module, "Update Management Phase 3 - Evaluate and Plan."
Assess how much disk space the software update requires (including an Uninstall folder).
Check whether the update provides configuration options that are available to you during the install.
Read any supporting documentation for additional information about installing a software update.
Despite your testing, you may run into problems after installing the software update that require you to uninstall it. It is important, therefore, to test that the uninstall procedure works. After uninstalling, you should check that the server continues to run as expected and continue to watch the Event Log and System Monitor counters.
Some of the updates released by Microsoft provide an uninstall path, whereas others do not. You will have to determine which software updates can be uninstalled by reviewing the technical details in the security bulletin under the Security Update Information section.
Now that you have identified the software update, determined its relevance to your organization, obtained software update source files, and confirmed that they are safe and will install successfully, the next step is to submit a request for change (RFC) to start the evaluation and planning phase of the software update.
The change request submitted must address the following information:
What is the change?
What vulnerability is the change in response to?
What services will be impacted by the change?
Is a software update already being deployed for that service?
Does the software update require a restart to complete the installation?
Can the software update be uninstalled?
What, if any, countermeasures can you implement to give you more time to test and deploy the software update?
What are the recommended test strategies for this change?
What is the suggested priority of the RFC?
What is the impact (category) of the change?
If a software update addresses a critical security issue or system instability, the priority of the RFC should be marked as "emergency" An emergency RFC should be created only when the deployment of a software update or the implementation of security countermeasures such as closing network ports must be performed as a matter of urgency.
The following are the key points to remember from the Identify phase:
You must ensure that you are notified of all new software updates.
You should confirm that the software update notification comes from an authorized source.
You should check that the software update is relevant to systems in your production environment.
You must obtain the software update source files and confirm that they are virus free.
You must check that the software update installs successfully.
You must decide whether the software update is an emergency and submit an RFC to deploy it into production.
You have completed the requirements of the Identify phase and are ready to proceed to the Evaluate and Plan phase when:
You have verified that you have a relevant software update that is safe to deploy.
You have submitted a request for change (RFC), which is the trigger for the Evaluate and Plan phase.
For more information about the Evaluation and Plan Phase, read the module, "Update Management Phase 3 - Evaluate and Plan."


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Biden Gives China a Covid-19 Intel Report Break
by Ivo Fysic | Aug 30, 2021 | Editorial, Front Page, Health
If you want to understand the nature of the DNC's relationship to the CCP, look at what is emerging in the anticpated US Intelligence Report on the origins of the Covid-19 virus. The report will agree with this, the virus was not a biological weapon, As to the origins, there is uncertainty there. The report is alleged to say on the matter, that they were "unable to provide a more definitive explanation for the origin of COVID-19" (without new information).
They are certain it's not biological, so that at least takes China out of the evil scientist running, a little relief from the DNC for Chairman Xi. The article also noted that World Health Organization sent a team to investigate itself and found it did nothing wrong and neither did China. And they're totally not the same, not at all.
At any rate, with that burst of confidence in the science that the WHO inbues in us these day, China has at least one worry of its back (not that it was a great worry, but, well, Xi is a control freak so, no loose plankboards, no squeaky doors, this was a squeaky door). But the DNC giveth and holdeth outeth.
So what the DNC has done is essentially kept in their back pocket some possible power advantage in the frenemy game they're playing with China,, something to still hold over Xi's head, while at the same time not emboldening and enabling the type of people that would be inclined to opppose the DNC and what it's currently doing to this land.
They walked the tight line and put themselves to have a little bargaining chip with China to assure they get their payoff, an open Chinese market that funds their conquest of the people of the Bill of Rights, the American people, those who are here today, those who have yet to arrive, and to our sojourners among us that choose to live in the Bill of Rights way.
They mean to conquer us all, not for anything but profit overseas for control here at home.
US intelligence agencies 'divided' on origins of COVID-19 pandemic
From www.euronews.com
US intelligence agencies said they were "divided" on how the coronavirus that causes COVID-19 first emerged, according to an unclassified report summary released on Friday.
The agencies were instructed by US President Joe Biden to report on the possible origins of the virus but could not come to a conclusion.
They agreed that the virus was not "developed as a biological weapon" and was likely not genetically engineered but remained split on other possibilities.
The agencies had two potential hypotheses: that it came from natural exposure to an infected animal or that it resulted from a laboratory incident.
Some intelligence analysts found both hypotheses equally likely while others gave weight to a specific hypothesis.
But the analysts said they would be "unable to provide a more definitive explanation for the origin of COVID-19" unless new information or evidence emerged.
The World Health Organization sent a team of international scientists to Wuhan to study the virus' origins…

redpajama_set_name: RedPajamaCommonCrawl


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iPhone SE vs. iPhone 6s
By Will Shanklin
We compare the features and specs of the retro-new iPhone SE (left) and 2015 flagship iPhone 6s
Always-on Siri
Camera megapixels
System-on-a-chip
Touch ID fingerprint sensor
Starting price (full retail)
Apple's iPhone SE is new and old coming together: a combination of an iPhone 5s-era exterior with many internals from the current iPhone 6s flagship. Let's see exactly how the features and specs of the two compare.
If you remember the size of the iPhones 5 and 5s (Apple's 2012 and 2013 flagships, respectively), the iPhone SE is the exact same size (and looks almost identical). What's old is new again.
That means the iPhone SE is 10 percent shorter and 12 percent narrower than the 6s. Apple launched this phone to fill a niche for customers who wish phablets never became the norm, longing for the days of easily grippable, pocketable and one-hand-usable smartphones.
If that's you, the SE is almost certainly your best option right now – as you'll struggle to find any Android smartphones in this size range that are this powerful.
The smaller iPhone SE is 22 percent lighter.
The iPhone 5/s design (now resurrected almost identically in the SE) was when Apple ditched the glass or plastic backs from the previous generations and went to the aluminum unibody design that infects nearly all Apple products today, including the 6s.
Apple is offering the same four color options for both phones.
Smartphones have only gotten so (relatively) huge today because you get all this extra screen real estate. The iPhone 6s, which itself is pretty small by today's flagship standards, still has a 38 percent bigger display than the tiny iPhone SE.
Apple hasn't shown much interest in engaging in the pixel density wars that have played a big role on the Android side of the fence during the last four or five years. Both of these iPhones still have the same pixel density as Apple's 2010 flagship.
While we don't see Apple's shortcut-allowing pressure-sensitive display, 3D Touch, as a must-have killer feature, it is one of the iPhone 6s' marquee features that doesn't show up in the SE.
During the last few years, smartphone OEMs decided that only big phones were worthy of cutting-edge processors, so the iPhone SE is a bit of a lone wolf in that respect. With that A9 chip inside, it should be a screamer.
The SE also gets the same 2 GB RAM as its big brother.
Apple has been slow to evolve in this category, asking its entry-tier buyers to make do with a mere 16 GB storage – even as app and photo file sizes have ballooned through the years. Samsung's latest flagships, for example, start with 32 GB internal storage as well as expandable memory, something no iPhone has ever offered.
With an only slightly smaller (lower-capacity) battery and fewer pixels to drive on its display, battery life should be a big advantage for the iPhone SE.
The iPhone SE gets the same great rear camera from the iPhone SE, but its front camera is last-gen.
The iPhone SE has Touch ID, but it's the older (not quite as blazing-fast) version from Apple's pre-2015 iOS devices.
Apple didn't skimp here either, as the iPhone SE has the necessary NFC chip and secure element inside-in to support Apple Pay.
Always-listening voice assistants have been available on Android flagships since mid-2013, but this was a 2015 addition to Apple's iPhone line. The SE supports this hands-free "Hey Siri!" functionality too.
Apple wouldn't dare launch a new iOS device running old software, so the SE ships with iOS 9.
The iPhone SE is up for pre-order now, with a March 31 ship date.
Remember the iPhone 5c, which was (by Apple's standards) something of a flop? Part of the problem with that phone was that it offered a notable downgrade – in not just specs but also build quality – compared to its sibling flagship, but only cost US$100 cheaper (at the time, that was $549 full retail). Well, perhaps Apple learned something from that miss as it priced its new budget iPhone at a more reasonable $399 full retail.
Stay tuned for more on the iPhone SE. If you need a refresher on the iPhone 6s, you can hit up our full review.
Mobile TechnologyAppleSmartphonesiPhoneProduct ComparisoniPhone 6siPhone SE
Will Shanklin
Will Shanklin is New Atlas' VR and Mobile Editor, and has been part of the team since 2012. He covers a broad range of consumer tech, including virtual reality hardware and software, smartphones, tablets, laptops and smartwatches.
swaan March 27, 2016 05:15 AM
I see quite a few 5Cs around me and I don't really see how they flopped compared to say iPod Touches. They are a niche by offering a mix of iPhone 5 and 5S features but I don't really see the "low quality" part unless you really hate plastic.
Vita April 3, 2016 10:12 AM
Why would you compare specs on a phone that's designed to forgo specs. iPhones just work, older iPhones except for the occasional typing lag don't get noticeably slow. At least I can't see it when I borrow some older iPhone to do a web search, play a song, whatever.
JCip April 4, 2016 01:39 PM
I programmed iPhones for a number of years. Yes, this phone has greatly improved. However, the comment this article made that no android phone can match this performance is sooo much baloney. Try the Samsung S6 or S7 and you will see what performance is!
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Krueger Road, Three Oaks, MI, 49128 - Photos, Videos & More!
Take a look at this beautiful 19+/- acre private wooded property...This is a prime buildable parcel to build your quiet private retreat...The trees consist of the sought after Climax Birch Maple Forest trees. Property has an approved perk test but would need to be recertified.. Owners have price this acreage to sell..


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If you want more than 1 preview design you will need to purchase it again or can contact me more for assistance.
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This visit was just an opportunity to get some final record shots of the aircraft hanging in the central atrium as they are soon to be taken down and temporarily moved to the Imperial War Museum storage and restoration facilities at Duxford.
Over the next 10 years the Imperial War Museum, London, will undergo a multi-million pound redevelopment. The first projects to be tackled are the creation of brand new First World War galleries, to be opened in 2014 to coincide with the centenary of the start The Great War, and a new central atrium to display the large exhibits collection of tanks, guns and aircraft.
Imperial War Museum, London ~ 25th February 2012
(Move cursor over thumbnail images below and click for larger image. Click square top right to close.)
The small collection of aircraft currently housed in the atrium, in what was once an open courtyard to the former Bethlem Royal Hospital but better known as Bedlam, are to be taken down from their lofty perches and transferred to IWM Duxford for any conservation and restoration work needed after the years spent suspended above the tanks and guns and members of the public on the floors below. They will be stored and eventually returned to the new atrium at the IWM, London at a later date.


Freshwater crawfish of the genus Procambarus are a valuable aquaculture commodity in the southern United States, with annual production of 30 to 50 million pounds and farm-gatevalues of $25 to 50 million. Unlike fishes, crawfish are not harvested by seining. Instead, crawfish are harvested with a passive system that uses baited traps.
This document is Chapter 8 in the Louisiana Crawfish Production Manual. The chapter discusses factors affecting crawfish catch and size of crawfish at harvest, trap types, baits, baiting strategies, trapping strategies and harvesting machinery.
Over the last several years, crawfish farmers have been switching to a slightly different crawfish trap – one constructed of ¾-inch square mesh wire in lieu of those made from ¾-inch hexagonal (6-sided) mesh. The square mesh traps are more durable and produce larger catches.


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November 27, 2020 Your 2020 SHOP LOCAL Holiday Gift Guide
May 19, 2020 Work From Home Capsule: 10x10 Challenge
May 05, 2020 A conversation with Miik community model Kim, a nurse on the frontlines of COVID-19
January 28, 2020 Q&A with Donna Smith, founder of Miik
January 06, 2020 Kicking off 2020 with our first 10x10 challenge + giveaway!
Introducing Susan Cadman: Q + A with Miik President
Susan (or Sue, as she's known around the office) is a busy mother of two, an Ironman competitor, an avid traveller and, of course, Miik's leader as company president. Meet the ambitious woman behind the Miik brand as she answers a few questions.
How did you become involved with Miik?
Donna and Michael live in my neighbourhood so I've known them for years. We used to spend many nights discussing Miik, fashion and business in general. I've always had a passion for fashion and with my background in marketing and statistics this budding business of theirs was very intriguing to me. After having my second child I wanted to get back into the workforce but something was holding me back from resuming my corporate job. Donna, Michael and I used to joke about how one day I'd run the company and suddenly that idea and the timing of it felt very right.
What is the best part of your job?
I love being able to have a voice and make a difference. Often at large companies your voice can get lost, even in a leadership role. Having a small, nimble team allows us to get things done quickly and we can efficiently see our visions come to life. I also have a tremendous amount of pride for the work we're doing which really turns my 'job' into a passion. And since we are small, some days we all do a bit of everything…I love helping Donna with the designs.
What does a regular day look like for you?
My days start bright and early at 5am so I can be in the pool or on a run before my kids wake up. I then return home to get the kids and myself ready before I walk them to school and daycare. My workday then begins either at my home office, Michael and Donna's home office or our downtown office… and some days it's a combination of all three!
What do you love about Miik's hometown, Toronto?
I love the diversity of the city and all that it has to offer. Whether it's sports, restaurants, theatre, music or shopping, Toronto really has it all and is becoming an increasingly popular tourist destination because of it. I live in a great neighbourhood with my family where we know all of our neighbours; it's safe for the kids and easily accessible from the downtown core. As an athlete, I love that I can run along the water (Lake Ontario) and as a traveller I love that my family and I can fly almost anywhere in the world from Toronto's Pearson airport.
What do you hope for the future of Miik?
I would love to see Miik grow into a well-known Canadian fashion brand. I'm so proud of the work we do and the values of our brand and would love to develop a culture that empowers people to feel good about what they're wearing. My ultimate dream is to see Miik go global and be in a position where we can inspire other brands to change their processes to be ethical and sustainable.
What is your favourite piece from the upcoming Spring/Summer 2016 collection?
So hard to pick just one…my favourite skirt is the Monica in our new stripe, my favourite dress is the reversible Kristen zipper dress and our new Emma in Orchid is my favourite blazer. Sorry, I just couldn't pick one!
15 fun facts about bamboo
It's no secret that at Miik we're committed to sustainable and environmentally friendly practices, but we're also committed to being stylish and comfortable. The good news is you don't have to sacrifice one for the other, which is why bamboo is one of our core fabrics each season. Anyone who has tried it knows how luxuriously soft it is and how long it lasts.
Here are 15 fun facts about this incredibly versatile and fascinating resource:
1. As a plant, bamboo is one of the fastest growing in the world. It can grow as much as one meter in 24 hours.
2. Bamboo crops absorb carbon dioxide and can generate up to 35% more oxygen than the same amount trees.
3. It does not require chemicals, pesticides, fertilizers or watering to grow.
4. Bamboo improves, rather than depletes soil quality.
5. When bamboo is harvested it will continue to grow with no additional planting or cultivation.
6. Bamboo has a stronger structure than steel and is widely used in the construction industry.
7. More than 1 billion people around the world live in bamboo houses.
8. Bamboo is used in folk medicine to treat infections and to accelerate the healing of wounds.
9. In Chinese culture, bamboo is a symbol of durability, strength, resilience and flexibility.
10. Bamboo was the only plant to survive the radiation of the atomic bombing in Hiroshima.
11. Bamboo clothing keeps the skin cool and dry. It works as a natural thermostat to regulate the temperature of the body.
12. Bamboo shoots are rich in fibre and potassium and have been a part of the daily diet in Asian countries for decades.
13. Thomas Edison used bamboo filaments in his first light bulbs. One of those bulbs is still burning today at the Smithsonian in Washington, DC.
14. Bamboo is incredibly versatile and is used to produce textiles, household products, musical instruments, automotive parts and event electronic products.
15. Bamboo grows on every continent except Antarctica.
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Now ReadingThe Craziest Facts, Figures and Statistics About All 8 Seasons of 'Game of Thrones'
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The Craziest Facts, Figures and Statistics About All 8 Seasons of 'Game of Thrones'
Roberta Fiorito
| 04-12-2019 | 3:46 PM
Holy Shireen (R.I.P.)! The eighth and final season of Game of Thrones debuts Sunday, and while we can't wait to see Littlefinger again (YEAH, we went there), we're feeling reallyyyyy nostalgic for our most favorite show on television.
Here, the most interesting facts and figures from the past eight seasons (as if we didn't know how absolutely monumental this show was already).
Since the first episode, which aired on April 17, 2011, GoT's U.S. viewership has steadily increased, with a 350 percent jump from season one to season seven.
Average viewership per episode in millions: Season one - 9.3; season two - 11.6; season three - 14.4; season four - 19.1; season five - 20.2; season six - 25.7 and season seven - 32.8.
Game of Thrones is broadcast in 207 countries and territories and simulcast in 194 countries and territories.
Over the course of its eight seasons, GoT has filmed in ten countries, including Northern Ireland, Republic of Ireland, Morocco, Malta, Spain, Croatia, Iceland, United States, Canada and Scotland. There have been 50 locations in Ireland, including 49 in Northern Ireland and one in the Republic of Ireland.
Belfast, Northern Ireland, is home to Titanic Studios, which has six shooting stages that housed the interiors of Winterfell, Castle Black, High Hall of the Eyrie, the Sky Cells in the Eyrie, the Hall of Faces, the House of Black and White, the Great Sept of Baelor, the Great Pyramid of Meereen Throne Room and the iconic King's Landing Throne Room.
Extras and Crew
The series has used 12,986 extras and 2,000 crew members across its eight seasons in Northern Ireland alone.
During all eight seasons, production in Northern Ireland used:
-3,748 pounds of rubber for armor
-1.5 tons of metal to create 1,300 shields
-52,000 bags of paper snow
-163 tons of propane
-3,000 pyrotechnic effects
-4,000 gallons of artificial blood
-20,907 candles
-25 miles of rope
-22,966 feet of waxed cotton fabric to make more than 330 tents
-50 miles of fabric for costumes
-24,421 pounds of silicone (for prosthetics)
-1,102 pounds of Coffee mate (for pyrotechnics)
-12,137 wigs and hairpieces
The longest prosthetics applications were for the Children of the Forest and the Mountain, which took seven hours. Deanerys's wig color and style are the result of more than two months of testing and seven prototypes.
The construction department used:
-745 miles of repurposed timber
-60,000 sheets of plywood
-20,000,000 screws and bolts
-65,000 bags of plaster
-1,320 gallons of wood glue
-1,200 blocks of polystyrene
-1,000 sheets of fire board
-more than 1,000 miles of cable
-120 semitruck loads of reclaimed beams from warehouses and barns from all over Europe
Over eight seasons, 19,722 travel documents have been issued, 68,143 hotel rooms booked, 1,749 call sheets issued and 243 shooting schedules issued.
That's a lot of travel points, guys.
Primary unit photographer Helen Sloan has taken 1.4 million stills over all seasons. (Don't worry: Here are her absolute favorites so you don't have to go through them all...)
Dan MacMeden/Getty Images
Over the first seven seasons, Game of Thrones received 132 Emmy nominations and 47 wins; seven Golden Globe nominations and one win; 18 SAG Award nominations and seven wins; 17 Critics' Choice Award nominations and one win; and seven AFI award wins.
That's 174 nominations and 63 award wins in total.
RELATED: Samwell Tarly Could Be the Prince Who Was Promised and Outlast Everyone on 'Game of Thrones,' Here's Why
The News—But Only the Fun Stuff—
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Publishing Blog
From 1 June until 1 September 2020, we are offering 20% off our business books to members of Chartered Accountants Ireland.
Your discount will automatically apply at checkout once you've logged in to our website.
These titles include the following:
Accounting and Reporting by Charities in the Republic of Ireland (2nd Edition)
Beating the Recession: The Seven Cs of Business Recovery
Business Compass: Perspectives on Business Ethics
Business Innovation and Growth: Tax Incentives and Sources of Funding
Capital Gains Tax: A Practitioner's Guide 2nd Edition
Capital Investment: A Guide to Making Better Decisions
Charity Accounting and Reporting at a Time of Change
Client Science: The Five Cs Marketing Plan for Professionals
Corporate Governance for the Irish Arts Sector
Crack the Books: Accounting for Non-accountants
Essential Manager: 30 Core Elements of Leadership
Family Business: A Survival Guide
Great Eagle Wood
Human Resources and Employment: Policies and Procedures (2nd Edition)
Implementation of Accruals Accounting in the Irish Public Sector
Leading with Integrity: A Practical Guide to Business Ethics
Managing Professionals and Other Smart People
Meaningful Performance Reviews
Members' Voluntary Liquidation Workpack 2nd Edition
Minority Interest: Women Who Succeed in the Accountancy Profession
Natural Presenter: Turning Conversations into Presentations
Practical Guide for Company Directors
Practical Guide to Corporate Governance
Practical Guide to Insolvency 3rd Edition
Practical Guide to Value-added Tax
Public Private Partnerships in Ireland
Recounting: The First One Hundred Years of the Ulster Society
Slave to a Job, Master of Your Career
Small and Expanding Businesses: Getting the Tax Right
Strategic Cost Reduction 2nd Edition
Strategies in Management Accounting
This Business of Writing
Valuation of Businesses and Shares 2nd Edition
VAT on Property: Law and Practice 2nd Edition
Versatile Profession
Please note that this offer only applies to selected titles. This offer runs until 1 September 2020.
If you have any queries or need more information, please contact the Publishing team at publishing@charteredaccountants.ie.
Summer Book Sale: 20% off selected business books
In a resurgent economy, with near to full employment and organisational performance more than ever reliant on our people, delivering an authentic employment experience can be a true differentiator. But what are the components of an authentic employment experience, how can employers deliver it and what part do employees have to play?
If you employ or manage people and want to get the best results from the employment relationship, as a member of Chartered Accountants Ireland you are cordially invited to a special seminar on how to deliver a truly authentic employment experience that will, in turn, unlock barriers to maximising performance.
The seminar will open with presentations by:
Catherine Corcoran, Partner and Head of RSM Ireland's Management Consulting division
Joanne Healy, BL, Group Employee Relations Manager for the Bank of Ireland Group.
Who will then be joined for an expert panel discussion by:
John Farrelly, Chief Executive Officer, The Mental Health Commission
Stuart Preston, Head of Leadership and Organisation Development, Opes Business Partners.
A concluding Q&A session will be facilitated by Catherine Corcoran.
At this free event, which will be held at Chartered Accountants House, Dublin 2 on Tuesday, 10 September, we will also be celebrating the publication of Human Resources and Employment: Policies and Procedures by Catherine Corcoran and Joanne Healy, which will be available for sale on the evening at a specially discounted price.
Est. Duration: 60 minutes
Venue: Chartered Accountants House, 47–49 Pearse Street, Dublin 2
You can register to attend this event by contacting the Chartered Accountants Ireland team at:
Email: publishing@charteredaccountants.ie
Alternatively, you can use EventBrite to register.
If you have any queries, please call us on +353 1 637 7204
Special Seminar: Delivering an Authentic Employment Experience and Maximising Performance
Mid-summer Book Sale
For the month of August, we are offering a special 20% discount off a selection of our bestselling books. All you need to do is enter the code BOOKS20 at the checkout page in our online bookstore.
Below is a list of all 25 books that are included in this offer:
Accounting and Reporting by Charities in the Republic of Ireland (2nd Edition) by Teresa Harrington
Capital Investment: A Guide to Making Better Decisions by Gene Boyd
Charity Accounting and Reporting at a Time of Change by Ciaran Connolly, Noel Hyndman and Mariannunziata Liguori
Client Science: The Five Cs Marketing Plan for Professionals by Rachel Killeen
Consolidated Financial Statements (3rd Edition) by Paul Mahony and Niall MacLochlainn
Corporate Fraud by Andrew Brown
Corporate Governance for the Irish Arts Sector by Penelope Kenny
Corporate Social Responsibility: A Guide, with Irish Experiences by Sheila Killian
Enterprise Risk Management by Bevan Lloyd
The Essential Manager: 30 Core Elements of Leadership by Enda Larkin
Family Business: A Survival Guide by Kieran McCarthy
Leading with Integrity: A Practical Guide to Business Ethics by Ros O'Shea
Managing Professionals and Other Smart People by Dermot Duff
Meaningful Performance Reviews by Seán McLoughney
The Natural Presenter: Turning Conversations into Presentations by Barry Brophy
A Practical Guide for Company Directors by David W. Duffy
A Practical Guide to Corporate Governance by David W. Duffy
A Practical Guide to Insolvency (3rd Edition) by Deloitte
A Practical Guide to Value-added Tax by Finbarr O'Connell and Ethna Kennon
Small and Expanding Businesses: Getting the Tax Right by Kerri O'Connell
Strategic Cost Reduction (2nd Edition) by Tim McCormick and Dermot Duff
This Business of Writing by Terry Prone and Kieran Lyons
The Valuation of Businesses and Shares (2nd Edition) by Des Peelo
The Versatile Profession: A History of the Accountancy Profession in Ireland Since 1850 by Tony Farmar
Your Brand: Advance your Career by Building a Personal Brand by Veronica Canning
Please note that this offer only applies to selected titles. This offer runs until 31 August 2019.
If you have any queries or need more information, please contact the Publishing team at publishing@charteredaccountants.ie or call on +353 (0) 1 637 7204
Mid-summer Book Sale: 20% off our bestselling books
Chartered Accountants Ireland has just published a new edition of Human Resources and Employment: Policies and Procedures by Catherine Corcoran and Joanne Healy.
Presented in a clear, practical and easy-to-use style, this manual is designed to assist organisations, in both the Republic of Ireland and Northern Ireland, comply with employment law and follow best practice in human resources in key areas including recruitment, terms and conditions of employment, the employee experience, performance management, dignity at work, protected disclosures, disciplinary and grievance procedures, and termination of employment.
Each section contains expert advice and commentary, as well as extensive appendices of standard forms, policies and procedures, and suggested document templates, which, using the interactive electronic versions that accompany the manual online, can be completed, adapted and saved by the user for their own organisation.
Although originally written with professional services firms in mind, this extensively updated edition has a broader application and is a comprehensive and practical resource for any employer, manager, HR professional and advisor, particularly in an SME context.
You can order a copy today from our bookshop.
New book: Human Resources and Employment: Policies and Procedures
To celebrate International Woman's Day, we want to showcase some of our female authors. With expertise in a huge range of topics – from audit, to tax through to corporate governance and leadership – we're incredibly proud to have worked with these women to publish high-quality books and textbooks.
Patricia Barker
Patricia Barker is a Fellow of Chartered Accountants Ireland, having qualified in 1973, the 20th woman to qualify since the inception of the Institute in 1888. She served her articles with Stokes Bros & Pimin Dublin and worked in Peat, Marwick, Mitchell & Co. in Manchester. She then became a partner in an accounting practice in Manchester and worked in Manchester University as a principal lecturer. She was appointed lecturer in DCU in 1980 and progressed through senior lecturer, Associate Dean (Business School) and Vice-President (Academic) of DCU. She has completed an MPhil in Gender Studies at Trinity College. Her PhD developed a paradigm of disclosure of financial information to employees in organisations.
Patricia has written The Minority Interest: Women Who Suceed in the Accountancy Profession.
Alison Burnside
Alison Burnside, BA (Accounting), is a Fellow of Chartered Accountants Ireland, and Partner in the corporate recovery and insolvency department at FPM.
Alison has written The Tax Implications of Business Recovery and Insolvency in Ireland, Northern Ireland and the UK.
Veronica Canning
Veronica Canning is an internationally acclaimed motivational speaker, executive mentor and consultant, with 30 years' experience working at senior level across a wide range of organisations in all sectors and of all sizes, from SMEs to multinationals and the public sector. With her considerable experience, Veronica works with high potential individuals addressing their challenges, including developing an executive presence and building or repairing their personal brands. She also designs and runs group programmes, customised to the challenges facing organisations.
Veronica has written Your Brand: Advance your Career by Building a Personal Brand.
Margaret D'Arcy
Margaret D'Arcy holds a BA in Accounting and Finance from DCU and is an Associate of Chartered Accountants Ireland. She has extensive experience in delivering courses for professional accounting examinations. Margaret has been lecturing for almost years and has taught both management and financial accounting for both third level and professional education courses. Previous to her lecturing and teaching career, Margaret held a number of roles in financial institutions in such areas as retail banking, treasury and international operations.
Margaret has written An Introduction to Financial Accounting.
Gabrielle Dillon
Gabrielle Dillon is an AITI Chartered Tax Adviser (CTA) and a Director of Dermot O'Brien & Associates. With over 18 years' experience in VAT, she previously worked as a VAT Manager for BDO. Gabrielle has lectured in VAT for the Irish Tax Institute as well as other professional bodies. She is the regular author of VAT Cases & VAT News in the Irish Tax Review and is a member of its Editorial Board.
Gabrielle has co-authored VAT on Property: Law and Pratice (2nd Edition).
Teresa Harrington
Teresa was an audit partner with PwC and led the firm's services to the not-for-profit sector until 2015. She has over 20 years' experience with PwC providing a full range of services to charities operating in Ireland. Since 2015, Teresa has continued to work with and provide consulting services to the not-for-profit sector.
Teresa has written Accounting and Reporting by Charities in the Republic of Ireland (2nd Edition).
Clare Kearney
Clare Kearney is a Fellow of Chartered Accoutnants Ireland and lectures at Waterford Institute of Technology (WIT). She has a BSc(Mgmt). Clare trained as an accountant with Deloitte and worked as a financial trainer before joining WIT. She has served as an examiner for Chartered Accountants Ireland and has lectured for many of the professional accounting bodies. Clare is also a member of the AIB Centre for Finance and Business Research at WIT.
Clare has co-authored Case Studies in Advanced Financial Reporting.
Louise Kelly
Louise Kelly is a Fellow of Chartered Accountants Ireland and is Audit Partner at Grant Thornton in Belfast. Louise joined Grant Thornton in 2000, having completed a BA (Hons.) in Accounting and Finance at Manchester Metropolitan University. After 9 years working on a range of leading audit clients she was made Head of Training and Standards before being appointed as Head of Audit and then Partner - Audit at Grant Thornton (NI) LLP in 2014. She has lectured at FAE Core and Elective levels the Chartered Accountants Ireland professional course and is a member of the Institute's Representation & Technical Policy Committee.
Louise has written Advanced Auditing and Assurance.
Ethna Kennon
Ethna Kennon, FCA, AITI is a Director in KPMG Ireland's indirect tax group. Ethna has over 15 years' experience specialising in VAT and providing indirect tax advisory and compliance services to a wide range of domestic and international businesses. She also lectures on VAT matters for Chartered Accountants Ireland and the Irish Tax Institute.
Ethna has co-authored A Practical Guide to Value-added Tax.
Penelope Kenny
Penelope Kenny is a Fellow of Chartered Accountants Ireland, a former member of the Institute's Council and also former Chairman of the Leinster Society of Chartered Accountants. With over 20 years' accounting experience, she is principal at ArtsGovernance, which offers consulting on corporate governance specialising in the arts and cultural sectors. Penelope is a non-executive director, treasurer and head of the finance and audit committee of a large non-profit organisation with assets of over €500 million. She holds an MA degree from University College Dublin, for which her thesis was corporate governance.
Penelope has written Corporate Governance for the Irish Arts Sector.
Rachel Killeen
Rachel Killeen is a marketing and communications consultant working with entrepreneurs and professional services firms to help them build business using integrated, strategic digital and traditional marketing plans. Rachel has worked with the RBS Group and also Danske Bank, focusing on marketing to corporate, treasury and SME clients. In 2007, she founded Killeen Communications Limited and now works with a range of clients from financial services and professional firms to FMCGs.
Rachel has written Digital Marketing and Client Science: The Five Cs Marketing Plan for Professionals.
Sheila Killian
Sheila Killian holds a BA in Mathematics, an MBS focused on earnings management and a PhD in taxation. She qualified as an associate of the Irish Tax Institute in 1989 and as a Chartered Accountant in 1992. Her research, spanning CSR, accounting, taxation and development issues, has been published on five continents. She has worked in third level education in South Africa and Finland, and lectures in corporate social responsibility and finance at the Kemmy Business School, University of Limerick. Sheila previously worked in taxation with Ernst & Young, KPMG and Arthur Andersen, and in the aviation finance industry. Sheila is the founding Chair of Soweto Connection, an Irish non-profit organisation working with South African township communities.
Sheila has written Corporate Social Responsibility: A Guide, with Irish Experiences.
Collette Kirwan
Collette Kirwan FCA, BBS, PhD is a lecturer in accounting at Waterford Institute of Technology. She trained as a Chartered Accountant with PricewaterhouseCoopers where she subsequently worked as a manager in Audit Services. Collette first joined the School of Business at Waterford Institute of Technology in 2005. Between 2012 and 2016, Collette was a lecturer in accounting at University College Dublin where she lectured on the Master of Accounting and the Professional Diploma in Corporate Governance. Over her career, Collette has lectured at undergraduate, postgraduate and executive education levels on a range of subjects including auditing, financial reporting, financial management, corporate governance and business research methods. In 2013, Collette was awarded her PhD from University College Dublin. The study examines the role of non-executive directors on boards of private family firms. Collette's research interests include corporate governance, boards of directors, governance of family firms, governance of not-for-profit organisations, financial reporting and auditing. During her academic career, Collette has presented at a number of international and national conferences and has published articles in Accounting, Auditing and Accountability Journal (AAAJ) and Accounting in Europe. She has also published articles on corporate governance in Accountancy Ireland.
Collette has co-authored Corporate Social Responsibility: A Guide, with Irish Experiences.
Mariannunziata Liguori
Mariannunziata Liguori is Senior Lecturer in Management Accounting and Director of the MSc Accounting and Finance at Queen's Management School, Belfast, where she moved after a visiting period at the University of Alberta in Canada. She was awarded a PhD, investigating processes and organisational dynamics of accounting change in the public sector, by Bocconi University, Milan, where she has also previously worked. Mariannunziata is a member of the editorial board of the public-sector and not-for-profit journal Financial Accountability & Management. She has been the secretary of the Public Services and Charities Special Interest Group of the British Accounting and Finance Association since 2015.
Mariannunziata has co-authored Charity Accounting and Reporting at a Time of Change.
Vaeni Mac Donnell
Vaeni Mac Donnell, LLB (Hons, Dip HE, MSc(Ed)) is the founder and Managing Director of Cenit College, which has become one of the largest training companies in Ireland. Vaeni has over 20 years' experience in lecturing and was formerly the Deputy Head of the law department at Griffith College Dublin. She is one of the leading lecturers in Ireland in the areas of company and business law.
Vaeni has written An Introduction to Business Law (2nd Edition).
June Menton
June Menton FCA holds a degree in Business and Legal Studies from UCD. She is a technician member of the Irish Taxation Institute. She completed her training in a medium-sized accountancy firm, O'Kelly and Co., before joining Deloitte where she worked as an auditor and management consultant. She has been Financial Controller of the Irish Sports Council since 2002.
June has written Crack the Books: Accounting for Non-Accountants.
Christine Nangle
Christine Nangle B. Comm., ACA, Finance Manager of the Institute of Technology Tallaght where she is also an associate lecturer in the Department of Accountancy & Professional Studies. She is also director of a software development company. Christine has extensive practical and lecturing experience in auditing and assurance, and financial reporting. She qualified as a Chartered Accountant following her professional training with Deloitte and subsequently worked in industry, including eight years with Coca-Cola Hellenic Ireland, where she was Head of Internal Audit and latterly Commercial Finance Manager.
Christine has co-authored External Auditing and Assurance (3rd Edition) (Revised).
Kerri O'Connell
Kerri O'Connell FCA, AITI, TEP, has been advising small and medium-sized businesses in Ireland for 20 years. The daughter of two entrepreneurs, she is constantly inspired by those with the ideas and commitment to start and grow businesses. Kerri's education includes an international law degree, as well as accountancy, taxation and succession planning qualifications. She trained and worked in two of the 'Big 4' accountancy firms and was tax partner in a medium-sized accountancy practice for 11 years. More recently, Kerri has worked inindustry and is the founder of tax consulting firm, Obvio Tax Services, advising on each phase of the business cycle: start-up, expansion and sale/succession.
Kerri has written Small and Expanding Businesses: Getting the Tax Right.
Ros O'Shea
Ros O'Shea, BComm, MAcc, FCA, AITI, Dip Corp Gov, is a highly experienced business leader with a career spanning almost 20 years working with the board and executive of two of Ireland's largest and most-respected companies: CRH plc, where she was Head of Group Compliance & Ethics, and Smurfit Kappa Group plc. An Irish Chartered Accountant by profession, Ros is a partner in Acorn Governance Solutions, sits on the boards of the Food Safety Authority of Ireland and the Royal Victoria Eye & Ear Hospital, is Programme Director for the Diploma in Governance & Compliance at the Irish Management Institute and also runs programmes for the Institute of Directors on these topics.
Ros has written Leading with Integrity: A Practical Guide to Business Ethics.
Terry Prone
Terry Prone is Ireland's best known business trainer and media commentator. The author of 20 books, she is a founder and Chair of The Communications Clinic, Dublin. She has served on a number of public service boards, including the Arts Council and the Independent Radio and Television Commission. Terry has written for every national newspaper and has a weekly column with the Irish Examiner.
Terry has co-authored This Business of Writing.
Lisa Sturgeon
Lisa Sturgeon, LLB, is a graduate in Law and Accountancy from Queen's University, Belfast. Lisa completed her legal training at the Institute of Professional Legal Studies at Queen's University and now works as a solicitor in the Belfast firm, Napier & Sons Solicitors. Lisa specialises in the area of employment law, providing advice on all aspects of employment matters as well as representing clients at the Industrial Tribunal and Fair Employment Tribunal.
Lisa has written An Introduction to Business Law in Northern Ireland (2nd Edition).
Anne Marie Ward
Anne Marie Ward is Professor of Accounting at Ulster University (Jordanstown). Her teaching specialities are managerial finance and financial accounting. She has taught both topics at undergraduate and at postgraduate levels, and she also lectured for Chartered Accountants Ireland for 18 years. Anne Marie has also published articles and research reports in professional and academic journals.
Anne Marie has written Finance: Theory and Practice (3rd Edition) and An Introduction to Personal Finance (4th Edition).
To see a full list of all our authors, please visit our author information page.
International Women's Day: Celebrating our female authors
If you are involved in, or advise, a business that is active in innovation or seeking to secure investment, as a member of Chartered Accountants Ireland you are cordially invited to a special seminar on business innovation and growth, at which a panel of experts will address the current environment for innovation supports and funding in Ireland, including:
Edel Creely, Group Managing Director, Trilogy Technologies
Anthony McCauley, Head of Research, Fujitsu Ireland
Kevin Sherry, Executive Director, Global Business Development, Enterprise Ireland
Andrew Bourg, FCA, author and Corporate Investment Partner at BDO Ireland
Derek Henry, FCA, author and Tax Partner at BDO Ireland.
The session will be moderated by Conor Brophy, Director of Strategic Communications at Teneo and formerly business correspondent with RTÉ News.
At this free event, which will be held at Chartered Accountants House, Dublin 2 on Thursday, 28 February, we will also be celebrating the publication of Andrew Bourg and Derek Henry's book, Business Innovation and Growth: Tax Incentives and Sources of Funding, which will be available for sale on the evening at a specially discounted price.
Date: Thursday, 28 February 2019
Time: 6.00 p.m
Est. Duration: 90 minutes (including Q&As)
You can register to attend this event by contacting the Publishing Team at:
If you have any queries, please call us on +353 1 637 7204.
Business Innovation and Growth – Special Seminar
Special Christmas offer
Until 25 December, we are offering a special 25% discount off 25 of our bestselling books. All you need to do is enter the code BOOKS25 at the checkout page in our online bookstore. As a member of Chartered Accountants Ireland, this will be added to your 10% members' discount.
Capital Gains Tax: A Practitioner's Guide (2nd Edition) by Mark Doyle
Slave to a Job, Master of Your Career by Seán McLoughney
Please note that this offer only applies to selected titles. This offer runs until 25 December 2018.
25% off 25 of our bestselling books
This title is now available to order from our shop.
There are significant direct tax and funding supports available in Ireland to encourage innovation and business growth. Business Innovation and Growth: Tax Incentives and Sources of Funding provides a roadmap to these supports and incentives for undertaking and planning innovation at all stages of the business lifecycle. It explores today's funding landscape for SMEs, considering equity and debt finance options, government funding and supports, and other, relatively new funding sources, such as peer-to-peer lending and crowdfunding.
The book also advises on how to get 'investor-ready' by preparing to plan, apply for and secure investment.
Written in a clear, accessible style, with examples based on the authors' extensive experience, this is a must-read for business owners and their advisors.
Click here to download the full table of contents.
You can now order this book from our shop.
Andrew Bourg, FCA is Corporate Investment Partner at BDO Ireland and responsible for the investment and management of the BDO Development Capital Fund, a €75 million fund supporting companies to accelerate their international expansion. Andrew has extensive sectoral experience and expertise across a range of Irish industries, particularly in advising companies on scaling and funding international growth.
Derek Henry, FCA is a Tax Partner at BDO Ireland, which he joined from Ernst & Young in 2006. He has over 16 years' experience in corporation tax, specialising in the R&D Tax Credit regime and, more recently, the Knowledge Development Box. Derek is a member of the CCAB-I Tax Committee, the Revenue R&D Discussion Group and the Revenue TALC BEPS Implementation Forum.
For further information, contact publishing@charteredaccountants.ie or telephone on (+353) 1 637 7204
New book: Business Innovation and Growth: Tax Incentives and Sources of Funding
Are you ready for PAYE Modernisation 2019?
The current pay as you earn (PAYE) system is being reformed and modernised with the introduction of real-time reporting (RTR). This change to how employers and employees interact with Revenue is the most significant change to the PAYE system since it was originally introduced. Employers will be required to calculate and report employees' pay and deductions in real time.
What does PAYE Modernisation mean for Employees?
The new system will be effective from 1 January 2019 and will apply to all employers, regardless of size. Penalties of €4,000 per breach can apply, so it is important to be ready. With only a month to go, now is the time to make whatever changes are necessary to get ready for 'PAYE Modernisation'. In doing so, they should consult with their Chartered Accountant.
Chartered Accountants Ireland has created an easy-to-follow, six-page booklet, similar to our annual Budget Summary Service, to summarise the key aspects of PAYE Modernisation. This is now available in printed form or as a PDF, which you can brand and send to your clients.
Option 1: PAYE Modernisation Update – printed version
A full-colour printed publication with space for over-stamping your own name/firm name for distribution to your clients and business contacts.
Price, including all handling costs, is €24.95 for the first copy with additional copies at €1.50 each (all prices exclude VAT).
Option 2: PDF of PAYE Modernisation Update branded Chartered Accountants Ireland
A full-colour PDF version of the PAYE Modernisation Update for you to email to your clients. Simple and hassle-free, this option avoids postage costs and time lapses.
Price: €175 (price excludes VAT).
Option 3: PDF of PAYE Modernisation Update including your firm's logo
A full-colour PDF that is Chartered Accountants Ireland-branded and also personalised with your logo is sent to you for emailing to your clients. If opting for this service, please also email your logo as a high-resolution image to: publishing@charteredaccountants.ie
Please download and complete the Order Form and return it to: publishing@charteredaccountants.ie or post it to: Chartered Accountants Ireland, Chartered Accountants House, 47–49 Pearse Street, Dublin 2.
If you would prefer to collect your order, please note your preference at the end of the order form.
All prices quoted exclude VAT.
Please call us at 01 637 7204 if you would like further information or to place an order by phone.
PAYE Modernisation Update – Are You Ready?
In addition to the annual update of our tax textbooks, this year has seen a brand new textbook on corporate governance and ethics, as well as new editions to some of our key student textbook titles.
New textbook
Cases in Corporate Governance and Business Ethics by Collette Kirwan, Hugh McBride and Chris O'Riordan
International Financial Accounting and Reporting (6th Edition) by Ciaran Connolly
External Auditing and Assurance (3rd Edition) by Martin Nolan and Christine Nangle
Cases and Solutions in International Financial Reporting Standards (5th Edition) by Derry Cotter
Taxation textbooks
Taxation 1 2018–2019 RoI | NI
Corporate and Individual Tax Planning 2018–2019 RoI | NI
Business Decisions and Transactions Taxes 2018–2019 RoI | NI
If you are a third-level lecturer and would like to request an inspection copy, please complete this form.
New student textbooks for 2018
Budget 2019 will be announced on Tuesday 9 October 2018. Chartered Accountants Ireland is again offering a Budget Summary service to our members, with print and digital options available.
Option 1: Budget 2019 Summary – printed version
Option 2: PDF of Budget 2019 Summary branded Chartered Accountants Ireland
A full-colour PDF version of the Budget 2019 Summary for you to email to your clients. Simple and hassle-free, this option avoids postage costs and time lapses.
Option 3: PDF of Budget 2019 Summary including your firm's logo
A full-colour PDF that is Chartered Accountants Ireland-branded and also personalised with your logo is sent to you for emailing to your clients. If opting for this service, please also email your logo in high-resolution PDF format to: publishing@charteredaccountants.ie
Please download and complete the Order Form and return it to: publishing@charteredaccountants.ie or post it to: Chartered Accountants Ireland, Chartered Accountants House, 47–49 Pearse Street, Dublin 2 by 5pm on Friday 5 October 2018.
Printed Budget Summaries will be available for collection from Chartered Accountants House, 47–49 Pearse Street, Dublin 2 after 10am on Wednesday 10 October 2018, or will be posted to you that morning. Please note your preference for either post or collection at the end of the order form.
Client Service: Budget 2019 Summary
The General Data Protection Regulation (GDPR), in force since 25 May 2018, gives enhanced powers to the Data Protection Commissioner (DPC) and enhances the rights of individuals (data subjects). Organisations are required to review how they collect and store personal data, as well as how they contact customers and clients, to ensure compliance with the new Regulation. The consequences for organisations of being in breach of the GDPR can include large fines by the DPC and/or being sued in court by data subjects. Now is the time for businesses to check and ensure they have made the changes necessary to be GDPR-ready. In doing so, they should consult with their Chartered Accountant.
Chartered Accountants Ireland have created an easy-to-follow booklet, which is a client service summarising the key aspects and requirements of the new General Data Protection Regulation (GDPR) and came into force on 25 May 2018. This 6-page booklet is available in print or as a PDF, which you can brand and send to your clients. Contents of the booklet include:
Why is the GDPR Important?
Key Changes Under the GDPR
What You Need to Do about the GDPR
The Main Principles of the GDPR
How to Do It: 12 Steps to GDPR Compliance
You can place your order today by downloading an order form (Republic of Ireland | Northern Ireland) and emailing it to publishing@charteredaccountants.ie.
Or you can ring the Publishing department on +353 1 637 7204 and place your order over the phone.
Data protection update (GDPR)
This compact guide to performance reviews is the first in our Your Advisor series. The purpose of this book is to help managers get the best out of the performance review process, particularly review meetings. While most managers believe such meetings are useful, their time is precious and they would still rather that they didn't have to do them. Meaningful Performance Reviews removes this anxiety and shows their importance in a practical, time efficient manner.
Meaningful Performance Reviews begins in discussing effective preparation, providing useful checklists and frameworks and outlines how to encourage staff to take a more proactive approach. The author then moves on to deal with the review meeting itself, how to give 'BEST' feedback, agree 'SMARTER' goals and inspire staff to become high performers.
Click here to download an extract of Meaningful Performance Reviews.
For further information, you can contact publishing@charteredaccountants.ie or telephone on (+353) 01 637 7204.
Seán McLoughney is a well-known expert and advisor on the improvement of people's performance. He set up his own learning and development business, LearningCurve, in 2001 after spending almost 20 years with the EBS Building Society, where he held key managerial positions. He specialises in delivering skills for managing people and improving performance and has worked with large Irish and multinational companies and professional firms. Seán is the author of Slave to the Clock, Master of Time and Slave to a Job, Master of your Career, both of which are published by Chartered Accountants Ireland.
How to get the most out of performance reviews
On Wednesday evening, Chartered Accountants Ireland hosted a panel of experienced and expert speakers to talk about how to navigate a successful career as a non-executive director. The line up was as follows:
Key Questions to Consider before becoming a NED – David W. Duffy (author, founder of The Governance Company and experienced board member).
Getting Ready to Become a NED – Sean Casey (former CEO of New Ireland Assurance and NED/Risk Committee Chair of Allianz Ireland, Hannover Re (Ireland) and Standard Life International).
The Case for Independent NEDs on Non-profit Boards – Anne McFarland (experienced finance director and corporate governance advisor).
Making an Impact in the Boardroom as a NED – Marie O'Connor (former PwC audit partner and experienced non-executive director).
David W. Duffy's book, A Practical Guide for Company Directors, was also successfully launched at this event: you can purchase a copy of his book by clicking here.
For photos of the event, see our Flickr page.
Navigating a Successful Career as a Non-executive Director
Digital Marketing by Rachel Killeen is a practical guide to digital marketing for SME owners, managers and professionals. This is an easy-to-read, well-designed book that will help you understand and prioritise key digital media and allocate scarce resources to maximise online return on investment (ROI).
Customers are online and use social media, so businesses have to be there also – thoughtfully, meaningfully and comprehensively. Customers research, ask questions about, express loyalty for, purchase, discuss and review products and services online. In contrast to traditional media, it is easy to track and measure ROI for online spend; digital marketing budgets have grown rapidly at the expense of traditional media as the value of investing online is recognised. However, the pace of this change has left a big knowledge gap for many business people and Rachel Killeen's new book aims to address and fill this gap, to help you invest online with confidence, using the various digital media and channels to best advantage.
The 2nd title in the Your Advisor series, this highly accessible book explores the best channels and techniques for business development and client servicing. It also contains real-life, insightful case studies to illustrate how great digital marketing can positively impact business success. This is a book that makes digital marketing work for businesses.
Buy your copy today!
Rachel Killeen advises entrepreneurs and professional services firms on how to build business using integrated, strategic digital and traditional marketing plans. Rachel has worked with the RBS Group and also Danske Bank, focusing on marketing to corporate, treasury and SME clients. In 2007, she founded Killeen Communications Limited and now works as a professional writer, speaker and marketing consultant. Rachel is also author of Client Science: The Five Cs Marketing Plan for Professionals (Chartered Accountants Ireland, 2010).
Just published: Digital Marketing by Rachel Killeen
We are pleased to announce the recent publication of the second edition of VAT on Property: Law and Practice.
This new edition:
updates all references to the Value-Added Tax Consolidation Act 2010;
incorporates all new legislation;
includes new Revenue material, setting out its interpretation of the legislation in a user-friendly and accessible manner;
introduces new examples and scenarios;
retains the user-friendly section-by-section approach.
Written in a reader-friendly style and avoiding overly technical language, this book contains many practical examples, several of which are drawn from the authors' experience of complex issues that they encounter in their professional practice.
VAT on Property: Law and Practice (2nd Edition) (€60) by Dermot O'Brien and Gabrielle Dillon is now available. You can order online from the Chartered Accountants Ireland bookshop or you can call the Publishing department on +353 1 637 7204 to pay over the phone with a credit card.
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Second edition of VAT on Property published
Welcome to the first Publishing blog! Here you can expect to find news about our forthcoming publications, events, book launches, authors and promotions.
This year we aim to publish an eclectic mix of titles, ranging from VAT on property to governance in credit unions, and from taxation and funding of innovation to digital marketing. We will also be updating some key student textbooks, such as External Auditing and Assurance by Martin Nolan and Christine Nangle, International and Financial Accounting and Reporting by Ciaran Connolly, and by Cases and Solutions in International Financial Reporting Standards by Derry Cotter, as well as our regular student tax titles.
We will be launching a booklet on GDPR (available in print and as a PDF, with a firm's logo) in April – more details on this exclusive product will be made available in due course.
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Launch of the publishing microsite
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