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| free cica handbook download: CICA Handbook Canadian Institute of Chartered Accountants, 2010-04 |
| free cica handbook download: The Criminal Injuries Compensation Scheme 2012 Great Britain: Ministry of Justice, 2012-11-27 The Criminal Injuries Compensation Scheme is a government funded scheme to compensate blameless victims of violent crime. Money (an award) is paid to people who have been physically or mentally injured because they were the blameless victim of a violent crime. This current Scheme introduced on 27 November 2012 applies to any application made on or after that date (for any applications made before then different rules may apply). The Scheme is for people injured in England, Scotland and Wales (Great Britain) and the rules of the Scheme and the value of the payments awarded are set by Parliament. Payments are calculated by reference to a tariff of injuries. Claims are considered for the following: personal injury following a single incident; personal injury following a period of abuse; loss of earnings; special expenses payments - to cover specific injury-related requirements which are not available free of charge from any other source; fatal injuries, including loss of parental services and financial dependency; and funeral payments. |
| free cica handbook download: Internal Controls Toolkit Christine H. Doxey, 2019-07-23 Step-by-step guidance on creating internal controls to manage risk Internal control is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations, and policies. This is a toolkit approach that addresses a practical need for a series of standards of internal controls that can be used to mitigate risk within any size organization. Inadequate internal controls can cause a myriad of problems that adversely affect its ability to provide reliable, timely, and useful financial and managerial data needed to support operating, budgeting, and policy decisions. Reliable data is necessary to make sound business decisions. • Toolkit approach with detailed controls and risks outlined for key business processes • Foundational for SOX 404 initiatives • Key material to improve internal control efforts • Guidance during M&A projects Poor controls over data quality can cause financial data to be unreliable, incomplete, and inaccurate—this book helps you control that quality and manage risk. |
| free cica handbook download: Applying IFRS Standards Ruth Picker, Leo van der Tas, David Kolitz, Gilad Livne, Janice Loftus, Miriam Koning, Cathrynne Service, 2025-04-21 A comprehensive IFRS practice resource from leading accounting authorities In the newly revised fifth edition of Applying IFRS® Standards, a team of accounting experts delivers a comprehensive practice resource designed for accountancy students and accounting practitioners seeking to better understand the complexities of International Financial Reporting Standards (IFRS). The book begins with an overview of the International Accounting Standards Board (IASB) and explains how it establishes accounting standards, before moving on to a discussion of the key concepts and applications of IFRS. It offers insights and examples sourced from the international business world and addresses the skills you need to apply the standards in real-world business environments. In addition to a comprehensive factual breakdown of the IFRS Standards, parts of the book are accompanied by an academic perspective, which offers key relevant research findings. Applying IFRS® Standards provides discussion questions, exercises, and references, as well as complimentary access to a companion website that contains additional chapters, instructor slides, test banks, more exercises, a solutions manual, and new IFRS Learning Resources. This is an essential learning tool for students and early-career accounting professionals, as well as a useful desk reference for established accounting practitioners. |
| free cica handbook download: The Internal Auditing Handbook K. H. Spencer Pickett, 2010-09-07 The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter. This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance. |
| free cica handbook download: Artistic Research Annette W. Balkema, Henk Slager, 2004 Advanced art education is in the process of developing research programs throughout Europe. What does the term research actually means in the practice of art? What is the relation to the scientific methods of alpha, beta or gamma sciences, directed toward knowledge production and the development of a certain scientific domaine? What will be the influence of scientific research on the art forms? |
| free cica handbook download: Byrd & Chen's Canadian Tax Principles Clarence E. Byrd, Ida Chen, 2023 |
| free cica handbook download: Ethics and Auditing Tom Campbell, Keith A. Houghton, 2005-06-01 Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education. |
| free cica handbook download: IPSAS Explained Thomas Müller-Marqués Berger, 2018-02-22 A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply. |
| free cica handbook download: Guide to Audit Data Analytics AICPA, 2018-08-24 Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in data underlying or related to the subject matter of an audit through analysis, modeling, and visualization for planning or performing the audit.” Simply put, ADAs can be used to perform a variety of procedures to gather audit evidence. Each chapter focuses on an audit area and includes step-by-step guidance illustrating how ADAs can be used throughout the financial statement audit. Suggested considerations for assessing the reliability of data are also included in a separate appendix. |
| free cica handbook download: Instrument Engineers' Handbook Béla G. Lipták, 2005 |
| free cica handbook download: Redress Schemes for Personal Injuries Sonia Macleod, Christopher Hodges, 2017-11-30 This ground-breaking book takes a fresh look at potential non-litigation solutions to providing personal injury compensation. It is the first systematic comparative study of such a large number – over forty – of personal injury compensation schemes. It covers the drivers for their creation, the frameworks under which they operate, the criteria and thresholds used, the compensation offered, the claims process, statistics on throughput and costs, and analysis of financial costings. It also considers and compares the successes and failings of these schemes. Many different types of redress providers are studied. These include the comprehensive no-blame coverage offered by the New Zealand Accident Compensation Corporation; the widely used Patient, Pharmaceutical, Motor Accident and Workers Compensation Insurance systems of the Nordic states; the far smaller issue-focused schemes like the UK Thalidomide and vCJD Trusts; vaccine damage schemes that exist in many countries; as well as motor vehicle schemes from the USA. Conclusions are drawn about the functions, essential requirements, architecture, scope, operation and performance of personal injury compensation systems. The relationships between such schemes, the courts and regulators are also discussed, and both calls and need for reforms are noted. Noting the wide calls for reform of NHS medical negligence litigation within the UK, and its replacement with a no blame approach, the authors' findings outline options for future policy in this area. This major contribution builds on general shifts from courts to ADR, and from blame to no blame in regulation, and is a work that has the potential to have a major impact on the field of personal injury redress. With contributions by Raymond Byrne, Claire Bright, Shuna Mason, Magdalena Tulibacka, Matti Urho, Mary Walker and Herbert Woopen. |
| free cica handbook download: The Palgrave Handbook of Agricultural and Rural Development in Africa Evans S. Osabuohien, 2020-07-06 This handbook examines agricultural and rural development in Africa from theoretical, empirical and policy stand points. It discusses the challenges of the United Nations Sustainable Development Goals (SDGs) and assesses how poverty and other development concerns can be addressed in rural communities through agricultural transformation. Additionally, the handbook extends the Post-2015 Development Agenda and it emphasizes the importance of the agricultural sector as it is closely related to the issues of food sustainability, poverty reduction, and employment creation. The contributors suggest multiple evidence-based policies to develop the rural areas through the transformation of the agricultural sector which can significantly benefit the African continent. |
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| free cica handbook download: Essential Cyber Security Handbook In Corsican Nam H Nguyen, 2018-03-31 ellu presenta a ricerca in più attuale è avanzata in u sistema di sicurità è di sicurità. Ùn avete bisognu di esse un crescente di sicurità di prutezzione per prutege l'infurmazioni. Ci sò persona per quà quì u so funzione principali si tratta d'arrabbià infurmazione persunale è finanziaria. it presents the most current and leading edge research on system safety and security. You do not need to be a cyber-security expert to protect your information. There are people out there whose main job it is trying to steal personal and financial information. |
| free cica handbook download: Clean Air Act Handbook , 2002 |
| free cica handbook download: Strengthening Mental Health Through Effective Career Development Dave E Redekopp, Michael Huston, 2020-01-27 This book makes the case that career development practice is a mental health intervention, and provides skills and strategies to support career development practitioners in their work. It explores how practitioners do more than help people navigate career paths, they change people's lives in ways that improve mental health and overall well-being. |
| free cica handbook download: River Algae Orlando Necchi JR, 2016-06-02 The content is focused on benthic communities showing how they play an in important role in the river ecosystems. Provides also information on taxonomy of river-inhabiting algal groups, including phylogeny, distribution, collection, preservation and description of the most representative genera of algae in river benthic algal communities. The book also approaches the ecology of river algae not to mention the ecological factors influencing abundance, distribution and diversity of river benthic algal communities and their use as bio-indicators, providing an up-to-date information on taxonomy, ecology, methodology and uses, and a great source of research to everyone interested in freshwater algae, limnology, water quality assessment and biodiversity in river ecosystems. |
| free cica handbook download: An Indian Housewife S Recipe Book Laxmi Khurana, 1996-01-01 An Indian Housewife s Recipe Book is a collection of over 100 traditional Indian recipes. Besides covering the more popular meat and sundry cookery, this book covers an array of starters, snacks, raitas, chutneys, pickles, sweets, dals and vegetable dishe |
| free cica handbook download: Criminal Injuries Compensation Claims Clare Padley, Laura Begley, 2005-01 'Criminal Injuries Compensation Claims' is a practical guide to the government's 1996 and 2001 tariff based schemes for compensating victims of violent crimes. It is divided into three sections: eligibility issues, assessment of compensation, and procedural aspects, and should prove useful for those seeking to receive appropriate compensation. |
| free cica handbook download: Leadership in Nonprofit Organizations Kathryn A. Agard, 2011 Leadership in Non-Profit Organizations tackles issues and leadership topics for those seeking to understand more about this dynamic sector of society. A major focus of this two-volume reference work is on the specific roles and skills required of the non-profit leader in voluntary organizations. Key features include: contributions from a wide range of authors who reflect the variety, vibrancy and creativity of the sector itself an overview of the history of non-profit organizations in the United States description of a robust and diverse assortment of organizations and opportunities for leadership an exploration of the nature of leadership and its complexity as exemplified in the non-profit sector availability both in print and online - this title will form part of the 2010 Encyclopedia Collection on SAGE Reference Online. The Handbook includes topics such as: personalities of non-profit leaders vision and starting a nonprofit organization nonprofit law, statutes, taxation and regulations strategic management financial management collaboration public relations for promoting a non-profit organization human resource policies and procedures. |
| free cica handbook download: The Ritual Process Victor W. Turner, 2011-12-31 In The Ritual Process: Structure and Anti-Structure, Victor Turner examines rituals of the Ndembu in Zambia and develops his now-famous concept of Communitas. He characterizes it as an absolute inter-human relation beyond any form of structure. The Ritual Process has acquired the status of a small classic since these lectures were first published in 1969. Turner demonstrates how the analysis of ritual behavior and symbolism may be used as a key to understanding social structure and processes. He extends Van Gennep's notion of the liminal phase of rites of passage to a more general level, and applies it to gain understanding of a wide range of social phenomena. Once thought to be the vestigial organs of social conservatism, rituals are now seen as arenas in which social change may emerge and be absorbed into social practice. As Roger Abrahams writes in his foreword to the revised edition: Turner argued from specific field data. His special eloquence resided in his ability to lay open a sub-Saharan African system of belief and practice in terms that took the reader beyond the exotic features of the group among whom he carried out his fieldwork, translating his experience into the terms of contemporary Western perceptions. Reflecting Turner's range of intellectual interests, the book emerged as exceptional and eccentric in many ways: yet it achieved its place within the intellectual world because it so successfully synthesized continental theory with the practices of ethnographic reports. |
| free cica handbook download: Professional Standards for Australian Career Development Practitioners , 2006 |
| free cica handbook download: Fetal Alcohol Spectrum Disorders in Adults: Ethical and Legal Perspectives Monty Nelson, Marguerite Trussler, 2015-07-28 This book discusses and provides insight on the legal and ethical dilemmas of managing those with Fetal Alcohol Spectrum Disorder (FASD). This book provides a clear perspective for those clinicians and legal professionals who are working with those with this disorder, and correspondingly increases their understanding when arranging effective supports for this population. Historically, the primary focus on FASD has been on children. However, this is a lifelong disorder and the implications of this disorder become even more prominent and complex in adulthood. Those with this condition can struggle with impulsiveness, and a host of cognitive difficulties. This correspondingly impacts their independence and employability, and produces an elevated risk for homelessness and other residential issues, involvement in substance use, being exploited, development of behavioural issues, and subsequent legal difficulties. Their cognitive difficulties result in challenges for legal systems around the world to understand their issues, and to design appropriate remedial strategies, recommendations for treatments and supports, and even for understanding the failure of many of these individuals to be able to change their behaviours effectively. This produces various legal and ethical dilemmas, which are discussed in detail in this volume by 28 authors from Europe, New Zealand and North America. These include discussions regarding the rights of the unborn child, the alcohol industry’s duty to warn, whether small amounts of alcohol during pregnancy can be condoned, and even the current use of involuntary hospitalization for addicted mothers. Other chapters discuss the need for training on FASD for front line officers, use of lies during interrogation of those with FASD, medical and legal interventions for offenders with FASD, access to diagnostic services and follow-up supports, and whether FASD can be considered a mitigating factor for sentencing. Furthermore, caregivers also provide their stories regarding the daily dilemmas that are faced in raising those with FASD. |
| free cica handbook download: The Engineer's Cost Handbook Richard E. Westney, 1997-02-26 Offers coverage of each important step in engineering cost control process, from project justification to life-cycle costs. The book describes cost control systems and shows how to apply the principles of value engineering. It explains estimating methodology and the estimation of engineering, engineering equipment, and construction and labour costs; delineates productivity and cash-flow analysis; and more. |
| free cica handbook download: Stone Conservation C. A. Price, 1996-09-05 Is research in stone conservation “on the rocks?” This volume, part of the GCI's Research in Conservation series, offers an in-depth critical appraisal of the status of stone conservation research today, identifying areas of strength and weakness in the field as a whole. C. A. Price, a noted British archaeological conservation scientist, discusses recent research on the causes of stone decay, as well as current preventive measures, assessment tools, and treatment durability. He also reviews current research on methods of evaluating the effectiveness of these methodologies and treatments. The book includes a comprehensive survey of the literature, draws from conversations with professionals in the field, and provides recommendations for increasing the effectiveness of research, including the improvement of training, symposia, and research programs and the establishment of conservation policy. |
| free cica handbook download: Labour Clauses in Public Contracts International Labour Office, 2008 |
| free cica handbook download: Extractive Activities International Accounting Standards Board, 2010 |
| free cica handbook download: Financial Reporting in Canada Canadian Institute of Chartered Accountants, The, Clarence Byrd (Chen, Ida & Smith, Joshua), 2004 |
| free cica handbook download: Mobile Crane Manual Donald E. Dickie, D. H. Campbell, Construction Safety Association of Ontario, 1982 |
| free cica handbook download: Indigenous Women's Voices Emma Lee, Jennifer Evans, 2022-12-22 This book is available as open access through the Bloomsbury Open Access programme and is available on www.bloomsburycollections.com. When Linda Tuhiwai Smith's Decolonizing Methodologies was first published, it ignited a passion for research change that respected Indigenous peoples and knowledges, and campaigned to reclaim Indigenous ways of knowing and being. At a time when Indigenous voices were profoundly marginalised, the book advocated for an Indigenous viewpoint which represented a daily struggle to be heard, and to find its place in academia.Twenty years on, this collection celebrates the breadth and depth of how Indigenous writers are shaping the decolonizing research world today. With contributions from Indigenous female researchers, this collection offers the much needed academic space to distinguish methodological approaches, and overcome the novelty confines of being marginal voices. |
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| free cica handbook download: Luxury Arts of the Renaissance Marina Belozerskaya, 2005 Luxury Arts of the Renaissance sumptuously illustrates the stunningly beautiful objects that were the most prized artworks of their time, restoring to the mainstream materials and items long dismissed as extravagant trinkets. By re-examining the objects themselves and their uses in their day, Belozerskaya demonstrates how these glittering creations constructed both the world and the taste of the Renaissance elites. |
| free cica handbook download: Dictionary of Accounting Terms Joel G. Siegel, Jae K. Shim, 1995 This updated edition defines approximately 2,500 terms specific to accounting and other business-related practices. It makes an ideal quick-reference handbook for business managers, accountants, bookkeepers, and business students. It also features a glossary of abbreviations and acronyms and a handy set of compounded value tables. |
| free cica handbook download: Legal English William McKay, Helen Elizabeth Charlton, Grant Barsoum, 2011-09-21 Legal English: How to Understand and Master the Language of Law offers a contemporary guide for students and practitioners alike who want to improve their language skills and build confidence in communicating effectively from the classroom to the courtroom. The second edition has been completely revised and updated to cover all aspects of language as used in a legal context where effective communication is crucial to both academic and professional success. |
| free cica handbook download: Commerce Business Daily , 2000-06 |
| free cica handbook download: Accounting for Managers Paul M. Collier, 2003-04-22 Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasises the interpretation, rather than the construction, of accounting information and encourages a critical, rather than unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries. |
| free cica handbook download: Environmental Impact Assessment Methodologies Y. Anjaneyulu, Valli Manickam, 2011-07-12 This Second Edition of Environmental Impact Assessment Methodologies covers basic concepts and important methodologies. It details the prediction and assessment of impacts on soil and groundwater management, surface water management, biological environment, air environment, the impact of noise on the environment, and of socio-economic and human health impacts. This new edition contains an additional chapter on environmental risk assessment and risk management, a chapter on the application of remote sensing and GIS in EIA and a chapter with EIA case studies. Written clearly and concisely, it presents the fundamentals of EIA and how to apply these in practice. This volume is intended for a global audience of advanced students and practitioners in environmental management and planning. |
| free cica handbook download: Forensic Accounting and Fraud Examination Mary-Jo Kranacher, Richard Riley, 2020 Forensic Accounting provides comprehensive coverage of fraud detection and deterrence and includes the broader educational material of the forensic accounting field with all the necessary accompaniments. The text follows the model curriculum for education in fraud and forensic funded by the U.S. national Institute of Justice and developed by a Technical Working Group of experts in the field. The text serves as a comprehensive and authoritative resource for teaching forensic accounting concepts and procedures that is also and appropriate and pedagogically ready for class room use. This easy to read, comprehensive textbook includes case study examples to clearly explain technical concepts and bring the material to life. |
| free cica handbook download: Backpacker , 2007-09 Backpacker brings the outdoors straight to the reader's doorstep, inspiring and enabling them to go more places and enjoy nature more often. The authority on active adventure, Backpacker is the world's first GPS-enabled magazine, and the only magazine whose editors personally test the hiking trails, camping gear, and survival tips they publish. Backpacker's Editors' Choice Awards, an industry honor recognizing design, feature and product innovation, has become the gold standard against which all other outdoor-industry awards are measured. |
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"Free of" vs. "Free from" - English Language & Usage Stack Exchange
Apr 15, 2017 · So free from is used to indicate protection from something problematic, and free of (which doesn't correspond neatly to freedom of) is used to indicate the absence of something: …
orthography - Free stuff - "swag" or "schwag"? - English Language ...
My company gives out free promotional items with the company name on it. Is this stuff called company swag or schwag? It seems that both come up as common usages—Google …
How to ask about one's availability? "free/available/not busy"?
Saying free or available rather than busy may be considered a more "positive" enquiry. It may also simply mean that you expect the person to be busy rather than free, rather than the other way …
On Saturday afternoon or in the Saturday afternoon?
Sep 16, 2011 · The choice of prepositions depends upon the temporal context in which you're speaking. "On ~ afternoon" implies that the afternoon is a single point in time; thus, that …
"At/on (the) weekend (s)" - English Language & Usage Stack …
Stack Exchange Network. Stack Exchange network consists of 183 Q&A communities including Stack Overflow, the largest, most trusted online community for developers to learn, share their …
meaning - What is free-form data entry? - English Language
If you are creating a column for free-form data entry, such as a notes column to hold data about customer interactions with your company’s customer service department, then varchar will …
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Feb 13, 2014 · You're free to choose....and more. The choice between these depends a little bit on context. If you're trying to convey that you want them to choose, but that you don't need a …
word choice - English Language & Usage Stack Exchange
Aug 5, 2018 · Items given away free, typically for promotional purposes, to people attending an event, using a service, etc. It’s especially common in reference to, e.g., the very nice “swag …
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grammaticality - Is the phrase "for free" correct? - English …
Aug 16, 2011 · Because free by itself can function as an adverb in the sense "at no cost," some critics reject the phrase for free. A phrase such as for nothing, at no cost, or a similar …
"Free of" vs. "Free from" - English Language & Usage Stack Exchange
Apr 15, 2017 · So free from is used to indicate protection from something problematic, and free of (which doesn't correspond neatly to freedom of) is used to indicate the absence of something: …
orthography - Free stuff - "swag" or "schwag"? - English Language ...
My company gives out free promotional items with the company name on it. Is this stuff called company swag or schwag? It seems that both come up as common usages—Google …
How to ask about one's availability? "free/available/not busy"?
Saying free or available rather than busy may be considered a more "positive" enquiry. It may also simply mean that you expect the person to be busy rather than free, rather than the other way …
On Saturday afternoon or in the Saturday afternoon?
Sep 16, 2011 · The choice of prepositions depends upon the temporal context in which you're speaking. "On ~ afternoon" implies that the afternoon is a single point in time; thus, that …
"At/on (the) weekend (s)" - English Language & Usage Stack …
Stack Exchange Network. Stack Exchange network consists of 183 Q&A communities including Stack Overflow, the largest, most trusted online community for developers to learn, share their …
meaning - What is free-form data entry? - English Language
If you are creating a column for free-form data entry, such as a notes column to hold data about customer interactions with your company’s customer service department, then varchar will …
word choice - What is the neutral way of telling someone to "do ...
Feb 13, 2014 · You're free to choose....and more. The choice between these depends a little bit on context. If you're trying to convey that you want them to choose, but that you don't need a …
word choice - English Language & Usage Stack Exchange
Aug 5, 2018 · Items given away free, typically for promotional purposes, to people attending an event, using a service, etc. It’s especially common in reference to, e.g., the very nice “swag …
etymology - Origin of the phrase "free, white, and twenty-one ...
May 20, 2022 · Bartlett Whiting, Modern Proverbs and Proverbial Sayings (1989) cites instances of "free, white and twenty-one" as a proverbial phrase going back to 1932, in Cecil Gregg, The …
