text:
Gloria (American TV series)

Gloria is an American television sitcom and a spin-off of Archie Bunker's Place that aired on CBS from September 26, 1982, to April 10, 1983. The series stars Sally Struthers reprising her role as Gloria Stivic, the daughter of Archie Bunker on All in the Family.

Synopsis
The set-up of the show was that Gloria had been left at loose ends after her husband, Michael "Meathead" Stivic (who did not appear in the new series), left her for one of his students and moved to a nudist commune. Gloria, to be closer to her now-widowed father, decided to move with her young son, Joey (played by Christian Jacobs), and pick up the pieces of her life by returning to New York City from California. However, Gloria, not wanting to raise Joey in the city, decides to take a job as an assistant to two veterinarians in the fictitious upstate town of Fox Ridge. The veterinarians were played by Burgess Meredith and Jo de Winter; the character played by Meredith was also Gloria's landlord.

CBS chose not to renew Gloria for a second season, due to the fact that the show ranked 18th for the season, making it one of the few spin-offs of All in the Family not to have a successful run.

Pilot
CBS rejected Gloria's original pilot which featured a brief cameo by Carroll O'Connor as Archie Bunker dropping off Gloria and Joey at Dr. Adams' clinic and residence. It was instead aired as a backdoor pilot episode within Archie Bunker's Place. This pilot was written by veteran All in the Family and Archie Bunker's Place writers Pat Shea and Harriett Weiss and Archie Bunker's Place producer and close Carroll O'Connor associate Joe Gannon who co-created, wrote and produced the pilot. They were replaced by former WKRP in Cincinnati writers Steve Marshall and Dan Guntzelman (who would later find success writing and producing the long-running ABC sitcom Growing Pains as well as creating and producing its spin-off show, Just the Ten of Us).

The show's production was moved from CBS Television City to Universal Studios. According to a December 1982 feature interview with Sally Struthers in TV Guide, this did not sit well with Carroll O'Connor who, with the rest of the Archie Bunker's Place production staff, was effectively shut out of the production of Gloria (even Norman Lear, who created All in the Family and had some hand in all of its other spin-offs, had no credited involvement in Gloria). After this, O'Connor chose to be uninvolved in the retooled pilot and series. The characters of Dr. Jim Waynewrite and Ben the handyman were dropped when Marshall and Guntzelman's second pilot was made, which went to series. In the second pilot, Joey adopted a black dog that he named Archie after his grandfather, which O'Connor was said to be less than thrilled about, according to the same 1982 TV Guide article. In the original pilot, actress Jo de Winter's character, Maggie Lawrence, is an assistant to Dr. Adams. In the second pilot and the series, Maggie Lawrence is a veterinarian and Dr. Adams' partner in the clinic.

Cast

 * Sally Struthers as Gloria Bunker Stivic
 * Burgess Meredith as Dr. Willard Adams
 * Jo de Winter as Dr. Maggie Lawrence
 * Christian Jacobs as Joey Stivic
 * Lou Richards as Clark V. Uhley, Jr.

Backdoor pilot (1982)
A backdoor pilot, entitled "Gloria: The First Day", was originally aired as the 29th and final episode of the third season of Archie Bunker's Place in the syndication package. It aired on TV Land on March 12, 2003.

title: Gloria (American TV series)


text:
Asō, Ibaraki

Asō (麻生町) was a town located in Namegata District, Ibaraki Prefecture, Japan. It is now a part of the city of Namegata.

As of 2003, the town had an estimated population of 16,221 and a density of 268.65 persons per km2. The total area was 60.38 km2.

On September 2, 2005, Asō, along with the towns of Kitaura and Tamatsukuri (all from Namegata District), were merged to create the city of Namegata and it ceases as an independent municipality.

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Asō, Ibaraki


text:
Kitaura, Ibaraki

Kitaura (北浦町) was a town located in Namegata District, Ibaraki Prefecture, Japan. It is now a part of the city of Namegata.

As of 2003, the town had an estimated population of 10,916 and a density of 199.56 persons per km2. The total area was 54.70 km2.

On September 2, 2005, Kitaura, along with the towns of Asō and Tamatsukuri (all from Namegata District), were merged to create the city of Namegata and it ceases as an independent municipality.

title: Kitaura, Ibaraki


text:
Tamatsukuri, Ibaraki

Tamatsukuri (玉造町) was a town located in Namegata District, Ibaraki Prefecture, Japan. It is now a part of the city of Namegata.

As of 2003, the town had an estimated population of 13,793 and a density of 269.13 persons per km2. The total area was 51.25 km2.

On September 2, 2005, Tamatsukuri, along with the towns of Asō and Kitaura (all from Namegata District), were merged to create the city of Namegata and it ceases as an independent municipality.

title: Tamatsukuri, Ibaraki


text:
Bugatti Veyron

The Bugatti Veyron EB 16.4 is a mid-engine sports car, designed and developed in Germany by the Volkswagen Group and Bugatti and manufactured in Molsheim, France, by French automobile manufacturer Bugatti. It was named after the racing driver Pierre Veyron.

The original version has a top speed of 407 km/h. It was named the 2000s Car of the Decade by the BBC television programme Top Gear. The standard Veyron also won Top Gear's Best Car Driven All Year award in 2005.

The Super Sport version of the Veyron is one of the fastest street-legal production cars in the world, with a top speed of 431.072 km/h. The Veyron Grand Sport Vitesse was the fastest roadster in the world, reaching an averaged top speed of 408.84 km/h in a test on 6 April 2013.

The Veyron's chief designer was Hartmut Warkuß, with the exterior being designed by Jozef Kabaň of Volkswagen. Much of the engineering work was conducted under the guidance of chief technical officer Wolfgang Schreiber. The Veyron includes a sound system designed and built by Burmester Audiosysteme.

Several special variants have been produced. In December 2010, Bugatti began offering prospective buyers the ability to customise exterior and interior colours by using the Veyron 16.4 Configurator application on the marque's official website. The Bugatti Veyron was discontinued in late 2014, but special edition models continued to be produced until 2015.

Origins
In May 1998, Volkswagen AG acquired the rights to use the Bugatti logo and the trade name Bugatti Automobiles S.A.S. To succeed the EB 110 model produced under the previous ownership, the automaker quickly released a series of concept cars whose technological advancements would culminate in the form of the Veyron 16.4.

Between October 1998 and September 1999, Bugatti introduced a series of Giugiaro-designed concept vehicles, each with permanent four-wheel drive and powered by the Volkswagen-designed W18 engine. The first car, the EB 118, was a 2-door luxury coupé presented at the 1998 Paris Motor Show. The next car, the EB 218, was a 4-door saloon presented at the 1999 Geneva Motor Show. The third and final car, the 18/3 Chiron, was a mid-engine sports car presented at the 1999 International Motor Show in Frankfurt.

In October 1999, Bugatti unveiled a fourth concept car at the Tokyo Motor Show. The EB 18/4 Veyron was a mid-engine sports car styled in-house under the direction of Hartmut Warkuß. In 2000, a modified version, the EB 16/4 Veyron, was displayed at motor shows in Detroit, Geneva, and Paris. Rather than the three-bank W18 engine of the four previous concept cars, the EB 16/4 featured the four-bank WR16 engine architecture installed in every production example of the Veyron. Warkuß also commissioned SEAT head of design, Walter de Silva, to submit a design proposal for the new Bugatti. The design was ultimately rejected in favour of Warkuß's own proposal.

The decision to start production of the car was made by the Volkswagen Group in 2001. The first roadworthy prototype was completed in August 2003. It is identical to the later series variant, except for a few details. In the transition from development to series production, considerable technical problems had to be addressed, repeatedly delaying production until September 2005. The Veyron EB 16.4 is named in honor of Pierre Veyron, a Bugatti development engineer, test driver and company race driver who, with co-driver Jean-Pierre Wimille, won the 1939 24 Hours of Le Mans while driving a Bugatti. The "EB" refers to Bugatti founder Ettore Bugatti and the "16.4" refers to the engine's 16 cylinders and quad-turbochargers.

Specifications and performance

The Veyron features an 8.0-litre, quad-turbocharged, W16 cylinder engine, equivalent to two narrow-angle V8 engines bolted together. Each cylinder has four valves for a total of 64, but the configuration of each bank allows two overhead camshafts to drive two banks of cylinders so only four camshafts are needed. The engine is fed by four turbochargers and displaces 7993 cc, with a square 86 by bore and stroke.

The transmission is a dual-clutch direct-shift computer-controlled automatic transmission having seven gear ratios, with magnesium paddles behind the steering wheel and a shift time of less than 150 milliseconds, built by Ricardo of England rather than Borg-Warner, who designed the six speed DSG used in the mainstream Volkswagen Group marques. The Veyron can be driven in either semi-automatic or fully-automatic mode. A replacement transmission for the Veyron costs just over US$120,000. It also has permanent all-wheel drive using the Haldex Traction system. It uses special Michelin PAX run-flat tyres, designed specifically to accommodate the Veyron's top speed, and cost US$25,000 per set. The tyres can be mounted on the wheels only in France, a service which costs US$70,000. Kerb weight is 1888 kg. This gives the car a power-to-weight ratio, according to Volkswagen Group's figures, of undefined PS  per ton. The car's wheelbase is 2710 mm. Overall length is 4462 mm which gives 1752.6 mm of overhang. The width is 1998 mm and height 1204 mm. The Bugatti Veyron has a total of ten radiators:
 * 3 heat exchangers for the air-to-liquid intercoolers.
 * 3 engine radiators.
 * 1 for the air conditioning system.
 * 1 transmission oil radiator.
 * 1 differential oil radiator.
 * 1 engine oil radiator

It has a (normal condition) and  (after lowering to the ground), and a frontal area of 2.07 m2. This gives it a drag area, the product of drag coefficient and frontal area, of.

Engine power output
According to Volkswagen Group and certified by TÜV Süddeutschland, the W16 engine utilised by the Veyron has a power output of 1001 PS, and generates 1250 Nm of torque.

Top speed
German inspection officials recorded an average top speed of the original version at 408.47 km/h during test sessions on Volkswagen Group's private Ehra-Lessien test track on 19 April 2005.

This top speed was almost matched by James May on Top Gear in November 2006, at the Ehra-Lessien test track, at 407.5 km/h. May noted that at top speed the engine consumes 45000 L of air per minute (as much as a human breathes in four days). Back in the Top Gear studio, co-presenter Jeremy Clarkson commented that most sports cars felt like they were shaking apart at their top speed, and asked May if that was the case with the Veyron at 407 km/h. May responded that the Veyron was very controlled, and only wobbled slightly when the air brake deployed.

The car's normal top speed is listed at 343 km/h. When the car reaches 220 km/h, hydraulics lower the car until it has a ground clearance of about 9 cm. At the same time, the wing and spoiler deploy. In this handling mode, the wing provides 3425 N of downforce, holding the car to the road.

Top speed mode must be entered while the vehicle is at rest. Its driver must toggle a special top speed key to the left of their seat, which triggers a checklist to establish whether the car and its driver are ready to attempt to reach 407 km/h. If so, the rear spoiler retracts, the front air diffusers shut, and normal 12.5 cm ground clearance drops to 6.5 cm.

Braking
The Veyron's brakes use cross drilled, radially vented carbon fibre reinforced silicon carbide (C/SiC) composite discs, manufactured by SGL Carbon, which have less brake fade and weigh less than standard cast iron discs. The lightweight aluminium alloy monobloc brake calipers are made by AP Racing; the front have eight titanium pistons and the rear calipers have six pistons. Bugatti claims maximum deceleration of 1.3 g on road tyres. As an added safety feature, in the event of brake failure, an anti-lock braking system (ABS) has also been installed on the handbrake.

Prototypes have been subjected to repeated 1.0 g braking from 312 km/h to 80 km/h without fade. With the car's acceleration from 80 km/h to 312 km/h, that test can be performed every 22 seconds. At speeds above 200 km/h, the rear wing also acts as an airbrake, snapping to a 55° angle in 0.4 seconds once brakes are applied, providing an additional 0.68 g (6.66 m/s2) of deceleration (equivalent to the stopping power of an ordinary hatchback). Bugatti claims the Veyron will brake from 400 km/h to a standstill in less than 10 seconds, though distance covered in this time will be half a kilometre (third of a mile).

Bugatti Veyron 16.4 Grand Sport (2009–2015)
The targa top version of the Bugatti Veyron EB 16.4, dubbed the Bugatti Veyron 16.4 Grand Sport, was unveiled at the 2008 Pebble Beach Concours d'Elegance. It has extensive reinforcements to compensate for the lack of a standard roof and small changes to the windshield and running lights. Two removable tops are included, the second a temporary arrangement fashioned after an umbrella. The top speed with the hardtop in place is the same as the standard coupé version, but with the roof removed is limited to 369 km/h—and to 130 km/h with the temporary soft roof. The Grand Sport edition was limited to 150 units, with the first 50 going exclusively to registered Bugatti customers. Production began in the second quarter of 2009.

Bugatti Veyron 16.4 Super Sport, World Record Edition (2010–2011)
The Bugatti Veyron 16.4 Super Sport is a faster, more powerful version of the Bugatti Veyron 16.4. Production was limited to 48 units. The Super Sport has increased engine power output of 882.3 kW at 6,400 rpm and a maximum torque of 1500 Nm at 3,000–5,000 rpm and a revised aerodynamic package. The Super Sport has been driven as fast as 431.072 km/h, making it the fastest production road car in the world at the time of its introduction although it is electronically limited to 415 km/h to protect the tyres from disintegrating.

The Bugatti Veyron 16.4 Super Sport World Record Edition is a version of the Bugatti Veyron 16.4 SuperSport. It is limited to five units. It has an orange body detailing, orange wheels, and a special black exposed carbon body. The electronic limiter is also removed with this version.

The model was unveiled in 2010 at The Quail, followed by the 2010 Monterey Historic Races at Laguna Seca, and the 2010 Pebble Beach Concours d'Elegance.

Top Speed World Record
On 4 July 2010, James May, a television presenter on BBC Two's television show Top Gear, drove the Veyron Super Sport on Volkswagen's Ehra-Lessien (near Wolfsburg, Germany) high-speed test track at 259.49 mph. Later that day, Bugatti's official test driver Pierre Henri Raphanel drove the Super Sport version of the Veyron at the same track to establish the car's top speed. With representatives of the Guinness Book of Records and German Technical Inspection Agency (TÜV) on hand, Raphanel made passes around the big oval in both directions achieving an average maximum speed of 431.072 km/h, thus taking back the title from the SSC Ultimate Aero TT as the fastest production vehicle of all time. The 431.072 km/h mark was reached by averaging the Super Sport's two test runs, the first reaching 427.933 km/h and the second 434.211 km/h.

When the record was certified it was already well known to the public that the customer car would be electronically limited to 415 km/h. Yet, after a query by the Sunday Times Guinness' PR director Jaime Strang was quoted on 5 April 2013: "As the car's speed limiter was deactivated, this modification was against the official guidelines. Consequently, the vehicle's record set at 431.072 km/h is no longer valid." On 10 April 2013, it was written on its website: "Guinness World Records would like to confirm that Bugatti's record has not been disqualified; the record category is currently under review."

On 15 April 2013, Bugatti's speed record was confirmed: "Following a thorough review conducted with a number of external experts, Guinness World Records is pleased to announce the confirmation of Bugatti's record of Fastest production car achieved by the Veyron 16.4 SuperSport. The focus of the review was with respect to what may constitute a modification to a car's standard specification. Having evaluated all the necessary information, Guinness World Records is now satisfied that a change to the speed limiter does not alter the fundamental design of the car or its engine."

Bugatti Veyron 16.4 Grand Sport Vitesse (2012–2015)

The Bugatti Veyron 16.4 Grand Sport Vitesse is a targa top version of the Veyron Super Sport. The engine in the Vitesse variant has a maximum power output of 1183.2 hp at 6,400 rpm and a maximum torque of 1500 Nm at 3,000–5,000 rpm. These figures allow the car to accelerate from a stand still to 100 km/h in 2.6 seconds. On normal roads, the Vitesse is electronically limited to 375 km/h.

The Vitesse was first unveiled at the 2012 Geneva Motor Show and later at the 2012 Beijing Auto Show and the 2012 São Paulo Motor Show.

Special editions
A number of special editions of the Vitesse were made:

 * The World Record Car (WRC) Edition was limited to 8 units, debuted in 2013, and went on sale for €1.99 million.

In 2013, Bugatti produced a series of Vitesse dedicated to racing legends, including Jean-Pierre Wimille, Jean Bugatti, Meo Costantini, and Ettore Bugatti. All six models in the Legend series are limited to three vehicles:

Records
A Bugatti Veyron 16.4 Grand Sport Vitesse driven by the Chinese racing driver Anthony Liu at Volkswagen Group's proving grounds in Ehra-Lessien became the fastest open-top production sports car, with a top speed of 408.84 km/h.

After the world record attempt, Dr. Wolfgang Schreiber, President of Bugatti Automobiles S.A.S, said "When we introduced the Vitesse, we established the top speed for open-top driving to be 375 km/h. Still, we could not let go of the idea of reaching the 400 km/h mark with this car as well. The fact that we have succeeded in reaching 408.84 km/h is a thrill for me, and it reaffirms once again that Bugatti is the leader when it comes to technology in the international automotive industry." The driver, Anthony Liu, claimed "Even at such high speeds it remained incredibly comfortable and stable. With an open-top, you can really experience the sound of the engine and yet even at higher speeds I did not get compromised by the wind at all."

Bugatti Veyron Linea Vincero
The Bugatti Veyron Linea Vincero is a Veyron 16.4 modified by the German car modification firm Mansory.

The Linea Vincero has new wheel rims and new exterior lower bodywork. It extensively uses carbon fibre in the interior and exterior as well.

This car, with its interior and exterior customisations, is worth US$1 million more than a standard Veyron 16.4.

Bugatti Veyron Linea D'oro
The Bugatti Veyron Linea D'oro is a car made on the basis of the Veyron Grand Sport and the 16.4 by the German car modification firm Mansory.

The D'oro's exterior design is identical to its predecessor's but it has a few differences such as the gold paint on the badge, rims and other features. The iconic V-shaped badge is also present on this car's front grille.

Bugatti Veyron Linea Viviere
The Bugatti Veyron Linea Viviere (commonly known as the Mansory Viviere) is a car made on the basis of the Bugatti Veyron Super Sport by the German car modification firm Mansory.

This car's exterior design features the iconic V-shaped front grille and an additional exhaust system below its rear lights. The interior has been handcrafted and carbon fibre has been extensively used.

This car has a second generation known as the Viviere Diamond Edition which has been made on the same basis. This car is the final Veyron Edition tuned by Mansory and has a marble coloured exterior paintwork.

The Bugatti Veyron Linea Viviere costs US$2.3 million, making it one of the most expensive Veyrons ever produced.

Production
, 405 cars had been produced and delivered to customers worldwide, with orders that have already been placed for another 30. Bugatti was reported to produce 300 coupés and 150 roadsters up to the end of 2015. Production amounted to 450 units in a span of over 10 years. The final production vehicle, a Grand Sport Vitesse titled "La Finale" (The Last One), was displayed at the Geneva Motor Show from 5–15 March 2015.

Future development
In 2008, Bugatti then-CEO Dr Franz-Josef Paefgen confirmed that the Veyron would be replaced by another high-end model by 2012. In 2011, the new CEO Wolfgang Dürheimer revealed that the company was planning to produce two models in the future — one a sports car-successor to the Veyron, the other a limousine known as the Bugatti 16C Galibier, which was later cancelled since Bugatti was later then working on a successor to the Veyron, which became the Bugatti Chiron.

The successor to the Veyron was unveiled in concept form as the Bugatti Vision Gran Turismo at the September 2015 Frankfurt Motor Show.

A toned-down version of the radically styled Vision Gran Turismo concept car, now called the Chiron, debuted at the March 2016 Geneva Motor Show. Production started in 2017 and will be limited to 500 units.

Sales

 * 1) The last Veyron, No. 450 was sold in May 2014.

Top Gear
All three former presenters of the popular BBC motoring show Top Gear have given the Veyron considerable praise. While initially skeptical that the Veyron would ever be produced, Jeremy Clarkson later declared the Veyron "the greatest car ever made and the greatest car we will ever see in our lifetime", comparing it to Concorde and S.S. Great Britain. He noted that the production cost of a Veyron was GB£5 million, but was sold to customers for just GB£1 million. Volkswagen designed the car merely as a technical exercise. James May described the Veyron as "our Concorde moment". Clarkson test drove the Veyron from Alba in northern Italy to London in a race against May and Richard Hammond who made the journey in a Cessna 182 aeroplane.

A few episodes later, May drove the Veyron at the VW test track and took it to its top speed of 407.16 km/h. In series 10, Hammond raced the Veyron against the Eurofighter Typhoon and lost. He also raced the car in Series 13 against a McLaren F1 driven by The Stig in a one-mile (1.6 km) drag race in Abu Dhabi. The commentary focused on Bugatti's "amazing technical achievement" versus the "non-gizmo" racing purity of the F1. While the F1 was quicker off the line and remained ahead until both cars were travelling at approximately 200 km/h, the Bugatti overtook its competitor from 200 to 300 km/h and emerged the victor. Hammond has stated that he did not use the Veyron's launch control in order to make the race more interesting.

The Veyron also won the award for "Car of the Decade" in Top Gear end of 2010 award show. Clarkson commented, "It was a car that just rewrote the rule book really, an amazing piece of engineering, a genuine Concorde moment". When the standard version was tested in 2008, it did not reach the top of the lap time leader board, with a time of 1:18.3, which was speculated as being due to the car's considerable weight disadvantage against the other cars towards the top. In 2010 the SuperSport version achieved the fastest ever time of 1:16.8 (dethroned the Gumpert Apollo S, replaced by the Ariel Atom V8 in 2011), as well as being taken to a verified average top speed of 431 km/h by Raphanel on the programme, thenceforth retaking its position as the fastest production car in the world.

Martin Roach
In 2011, Martin Roach's book Bugatti Veyron: A Quest for Perfection – The Story of the Greatest Car in the World took the stance that the car had now become so famous that it is effectively a bona fide celebrity. The book follows its author as he attempts to track down and drive the car, along the way interviewing chief designers, test drivers, and the president of Bugatti.

Gordon Murray
During its development period McLaren F1 designer Gordon Murray said in UK auto magazine Evo: "The most pointless exercise on the planet has got to be this four-wheel-drive, thousand-horsepower Bugatti." But after driving it he called it "a huge achievement".

Murray was impressed with the Veyron's engine and transmission after he test drove one for Road & Track magazine. He also praised its styling: "The styling is a wonderful mélange of classic curves and mechanical edges and elements — this should ensure that the car will still look good years from now, and therefore have a chance of becoming a future classic."

title: Bugatti Veyron


text:
Namegata District, Ibaraki

Namegata (行方郡) was a district located in Ibaraki Prefecture, Japan.

As of 2003, the district has an estimated population of 40,930 and a density of 246.08 persons per km2. The total area is 166.33 km2.

District timeline

 * April 1, 2001 - The town of Itako absorbed the town of Ushibori to create the city of Itako.
 * September 2, 2005 - The towns of Asō, Kitaura and Tamatsukuri were merged to create the city of Namegata. Therefore, Namegata District was dissolved as a result of this merger.

title: Namegata District, Ibaraki


text: Category:U.S. county name etymologies

title: Category:U.S. county name etymologies


text:
Edosaki, Ibaraki

Edosaki (江戸崎町) was a town located in Inashiki District, Ibaraki Prefecture, Japan.

In 2003, the town had an estimated population of 20,030 and a population density of 379.21 per km2. The total area was 52.82 km2.

On March 22, 2005, Edosaki and the towns of Azuma and Shintone, and the village of Sakuragawa (all from Inashiki District), were merged to create the city of Inashiki and no longer exists as an independent municipality.

title: Edosaki, Ibaraki


text:
Miho, Ibaraki

Miho (美浦村) is a village located in Ibaraki Prefecture, Japan. , the village had an estimated population of 14,504 in 5907 households and a population density of 218 persons per km2. The percentage of the population aged over 65 was 32.0%. The total area of the village is 66.61 sqkm. The village holds one of the two Japan Racing Association's training centers (the other is in Ritto, Shiga).

Geography
Located in southern Ibaraki Prefecture, Miho is bordered by Lake Kasumigaura to the north and east.

Surrounding municipalities
Ibaraki Prefecture
 * Inashiki
 * Ami

Climate
Miho has a Humid continental climate (Köppen Cfa) characterized by warm summers and cool winters with light snowfall. The average annual temperature in Miho is 13.9 °C. The average annual rainfall is 1344 mm with September as the wettest month. The temperatures are highest on average in August, at around 25.9 °C, and lowest in January, at around 3.1 °C.

Demographics
Per Japanese census data, the population of Miho peaked around the year 2000 and has declined since.

History
The villages of Kihara and Anju were created with the establishment of the modern municipalities system on April 1, 1889. The two villages were merged to form the village of Miho on April 1, 1955.

Government
Miho has a mayor-council form of government with a directly elected mayor and a unicameral village council of 12 members. Miho contributes one member to the Ibaraki Prefectural Assembly. In terms of national politics, the village is part of Ibaraki 6th district of the lower house of the Diet of Japan.

Economy
The economy of Miho is primarily agricultural, including aquaculture on Lake Kasumigaura.

Education

 * Miho has three public elementary schools and one public middle school operated by the village government. The village does not have public high school, but the Ibaraki Prefectural Board of Education operates a special education school for the handicapped..

Railway

 * Miho does not have any passenger rail service.

Local attractions

 * Site of Kihara Castle
 * Akadaira Shell Midden

International relations

 * 🇨🇳 – Lingui District, Guilin, Guangxi Zhuang Autonomous Region, China (friendship city)

Noted people from Miho

 * Eijiro Ai, professional baseball player

title: Miho, Ibaraki


text:
Bugatti EB 118

The Bugatti EB 118 is the first concept car developed by Bugatti Automobiles S.A.S. The 2-door coupé was presented at the 1998 Paris Motor Show. Bugatti commissioned the design of the EB 118 from Giorgetto Giugiaro of Italdesign. The EB 118 is powered by a W18 engine and has permanent four wheel drive.

Design
The design of the car is intended to echo the 1931 Type 50 and the 57SC Atlantic. The EB 118 has a longitudinal rib that echoes the Atlantic's longitudinal body seam.

Debut
Bugatti introduced the EB 118 at the 1998 Paris Auto Show. After its Paris debut, Bugatti displayed the EB 118 along with its four-door counterpart the EB 218 at the Geneva Auto Show and the Tokyo Motor Show in 1999. The design was already production ready, but Bugatti Automobiles S.A.S. decided that they wanted to focus on a sports car based on the 18/3 Chiron concept car introduced in 1999, so that the EB 118 stayed a concept car and never made it into production.

Powertrain
Power comes from a Volkswagen-designed W18 engine which produces 555 hp and 479 lbft of torque. The EB 118 W18 engine has of three banks of six cylinders with a sixty degree offset between each cylinder bank. The EB 118 also features permanent four wheel drive taken from the Lamborghini Diablo VT.

This same powertrain was later used in both the 1999 EB 218 and 1999 18/3 Chiron cars.

title: Bugatti EB 118


text:
Forensic accounting

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, or financial misconduct within the workplace by employees, officers or directors of the organization. Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.

History
Forensic accounting was not formally defined until the 1940s. Originally Frank Wilson is credited with the birth of forensic accounting in the 1930s. When Wilson was working as a CPA for the US Internal Revenue Service, he was assigned to investigate the transactions of the infamous gangster Al Capone. Capone was known for his involvement in illegal activities, including violent crimes. However it was Capone's federal income tax fraud that was discovered by forensic accountants. Wilson's diligent analysis of the financial records of Al Capone indicted him for federal income tax evasion. Capone owed the government $215,080.48 from illegal gambling profits and was guilty of tax evasion for which he was sentenced to 10 years in federal prison. This case established the significance of forensic accounting.

Application area
Forensic accountants are necessary for a variety of reasons. They can be useful for criminal investigations, litigation support, insurance claims, and corporate investigations.

Financial forensic engagements may fall into several categories. For example:
 * Economic damages calculations, whether suffered through tort or breach of contract;
 * Post-acquisition disputes such as earnouts or breaches of warranties;
 * Bankruptcy, insolvency, and reorganization;
 * Divorce settlement
 * Securities fraud;
 * Tax fraud;
 * Money laundering;
 * Business valuation;
 * Credit card fraud;
 * Skimming;
 * Computer forensics/e-discovery; and
 * Fraud risk assessments under SOX 404 or otherwise.

Forensic accountants
Forensic accountants, investigative accountants or expert accountants may be involved in recovering proceeds of serious crime, and provide evidence to confiscation proceedings concerning actual or assumed proceeds of crime or money laundering. In the United Kingdom, relevant legislation is contained in the Proceeds of Crime Act 2002. Forensic accountants typically hold the following qualifications; Certified Forensic Accounting Professional [Certified Forensic Auditors] (CFA - England & Wales) granted by the Forensic Auditors Certification Board of England and Wales (FACB), Certified Fraud Examiners (CFE - US / International), Certificate Course on Forensic Accounting and Fraud Detection (FAFD) by Institute of Chartered Accountants of India (ICAI), Certified Public Accountants (CPA - US) with AICPA's [Certified in Financial Forensics est. 2008] (CFF) Credentials, Chartered Accountants (CA - Canada), Certified Management Accountants (CMA - Canada), Chartered Professional Accountants (CPA - Canada), Chartered Certified Accountants (CCA - UK), or Certified Forensic Investigation Professionals (CFIP). In India there is a separate breed of forensic accountants called Certified Forensic Accounting Professionals.

The Certified Forensic Accountant (CRFAC) program from the American Board of Forensic Accounting assesses Certified Public Accountants (CPAs) knowledge and competence in professional forensic accounting services in a multitude of areas. Forensic accountants may be involved in both litigation support (providing assistance on a given case, primarily related to the calculation or estimation of economic damages and related issues) and investigative accounting (looking into illegal activities). The American Board of Forensic Accounting was established in 1993.

Large accounting firms often have a forensic accounting department. All of the larger accounting firms, as well as many medium-sized and boutique firms and various police and government agencies have specialist forensic accounting departments. Within these groups, there may be further sub-specializations: some forensic accountants may, for example, specialize in insurance claims, personal injury claims, fraud, anti-money-laundering, construction, or royalty audits. Forensic accounting used in large companies is sometimes called financial forensics.

The role of the forensic accountants differ from what auditors do. Forensic accountants are involved with investigating and analyzing the factual information brought about by the crime, whereas auditors handle the gross financial statements. Auditors detect financial deficiencies that need to be corrected, and they give suggestions to investors, based on their professional opinion, on the reliance of financial statements. Forensic accountants examine evidence of criminal offences and through this evidence, make efforts to improve the processes adopted by those affected. Though audits and forensic accounting investigations have their differences, they share a couple similarities; both require knowledge of the practices and processes possessed by the business and the general accounting principles concerned with the particular situation, and they both require the ability to interpret financial documents and be objective and impartial.

Forensic accountants combine knowledge of the law with their accounting skills. They can assess companies, and help companies resolve issues. This can help companies prevent corruption, fraud, embezzlement, etc. As with all accounting professionals, forensic accountants performing an audit of a company should remain neutral. Large companies mainly use forensic accountants when performing audits; however, there are other uses for forensic accountants in companies. Forensic accountants often assist in professional negligence claims where they are assessing and commenting on the work of other professionals. Forensic accountants are also engaged in marital and family law, analyzing lifestyle for spousal support purposes, determining income available for child support, and equitable distribution of marital assets.

Forensic accounting and fraud investigation methodologies are different than internal auditing. Thus forensic accounting services and practice should be handled by forensic accounting experts, not by internal auditing experts. Forensic accountants may appear on the crime scene a little later than fraud auditors; their major contribution is in translating complex financial transactions and numerical data into terms that ordinary laypersons can understand, because if the fraud comes to trial, the jury will be made up of ordinary laypersons. On the other hand, internal auditors investigate using checklists and techniques that may not surface the types of evidence that the jury or regulatory bodies look for in proving fraud. Forensic investigation fieldwork may carry legal risks and consultant malpractice risks if internal auditing checklists are used, rather than the specialized skills of forensic accounting.

The fraud cycle describes the process which is taken by those in order to conduct a fraud. It begins with planning the actions of the fraud, which is then followed by the actual commitment of the act, ending with the conversion of the assets to cash. The main goal of Forensic accountants is to determine whether financial crime has been committed, and if so, to what extent. They are often used as expert witnesses to assist the judge or jury in forming the verdict. It is important that forensic accountants possess skills such as microeconomics, cost-center accounting systems, coming up with conclusions with little data, report writing, research skills and interview skills.

This process can employ one or more of the following techniques: review of Public records; background investigations; interviews of knowledgeable parties; analysis of Real evidence to identify possible Forgery and/or document alterations; Surveillance and inspection of business premises; analysis of individual Financial transactions or statements; review of Business records to identify fictitious vendors, employees, and/or business activities, or interrogation of suspects, questioning of witnesses or victims.

Forensic accountants are also increasingly playing more proactive risk reduction roles by designing and performing extended procedures as part of the statutory audit, acting as advisers to audit committees, fraud deterrence engagements, and assisting in investment analyst research.

Methods
Forensic accounting combines the work of an auditor and a public or private investigator. Unlike auditors whose goal is focused on finding and preventing errors, the role of a forensic accountant is to detect instances of fraud, as well as identify the suspected perpetrator of the fraud. Some of the most common types of fraud schemes include overstating revenues, understating liabilities, inventory manipulation, asset misappropriation, and bribery/corruption. To discover these, forensic accountants apply a variety of techniques.

Forensic accounting methods can be classified into quantitative and qualitative. The qualitative approach studies the personal characteristics of the individuals behind financial fraud schemes. A popular theory of fraud revolves around the fraud triangle, which classifies the three elements of fraud as perceived opportunity, perceived need (pressures), and rationalization. This theoretical construct was first articulated by behavioral scientist Donald Cressey. More recently, forensic accountants have gone beyond incentive effects and focused on behavioral characteristics, a branch of accounting known as accounting, behavior and organizations, or organizational behavior. Certain predictive factors, like being labeled as “narcissistic” or committing adultery, are common traits among fraud perpetrators. These characteristics are often not conclusive enough on their own to identify the culprit, but can help forensic accountants to narrow down a suspect list, sometimes based on behavioral or demographic factors.

The quantitative approach focuses on financial data information and searches for abnormalities or patterns predictive of misconduct. Today, forensic accountants work closely with data analytics to dig through complex financial records. Data collection is an important aspect of forensic accounting because proper analysis requires data that is sufficient and reliable. Once a forensic accountant has access to the relevant data, analytic techniques are applied. Predictive modeling can detect potentially fraudulent activities, entity resolution algorithms and social network analytics can identify hidden relationships, and text mining allows forensic accountants to parse through large amounts of unstructured data quickly. Another common quantitative forensic accounting method is the application of Benford's law. Benford's law predicts patterns in an observed set of accounting data, and the more the data deviates from the pattern, the more likely that the data has been manipulated and falsified.

Analytical techniques
Forensic accountants utilize an understanding of economic theories, business information, financial reporting systems, accounting and auditing standards and procedures, data management & electronic discovery, data analysis techniques for fraud detection, evidence gathering and investigative techniques, and litigation processes and procedures to perform their work.

When detecting fraud in public organizations accountants will look in areas such as billing, corruption, cash and non-cash asset misappropriation, refunds and issues in the payroll department. To detect fraud, companies may undergo management reviews, audits (both internally and externally) and inspection of documents. Forensic accountants will often try to prevent fraud before it happens but searching for errors and in-precise operations as well as poorly documented transactions.

The process begins with the forensic accountant gathering as much information as possible from clients, suppliers, stakeholders and anyone else involved in the company. Next, they will analyze financial statements in order to try and find errors or mistakes in the reporting of those financial statements as well as they will analyze any background information provided. The next step involves interviewing employees in order to try and find where the fraud may be occurring. Investigators will look at company values, performance reviews, management styles and the overall structure of the company. After this is complete the forensic accountant will try to draw conclusions from their findings.

title: Forensic accounting


text:
Ami, Ibaraki

Ami (阿見町) is a town located in Ibaraki Prefecture, Japan. , the town had an estimated population of 47,927 in 20,279 households and a population density of 671 persons per km2. The percentage of the population aged over 65 was 28.3%. The total area of the town is 71.40 sqkm.

Geography
Located in southern Ibaraki Prefecture, Ami is bordered to the north by Lake Kasumigaura

Surrounding municipalities
Ibaraki Prefecture
 * Inashiki
 * Tsuchiura
 * Ushiku
 * Miho

Climate
Ami has a Humid continental climate (Köppen Cfa) characterized by warm summers and cool winters with light snowfall. The average annual temperature in Ami is 13.8 °C. The average annual rainfall is 1306 mm with September as the wettest month. The temperatures are highest on average in August, at around 25.7 °C, and lowest in January, at around 2.8 °C.

Demographics
Per Japanese census data, the population of Ami has recently plateaued after a long period of growth.

History
During the Edo period, the area around Ami was part of Hitachi Province. The villages of Ami, Kimihara, Asahi and Funashima were created with the establishment of the modern municipalities system on April 1, 1889. In 1921, the Imperial Japanese Navy established Kasumigaura Air Field, a naval aviation training base at Ami, with floatplane operations on nearby Kasumigaura. Zeppelin operations also began from 1929. In 1937, the Youth Aviation Squadron was transferred from Yokosuka. The base was repeatedly bombed in 1944 and 1945 during World War II, with the attack on June 10, 1945 killing over 300 people.

On April 1, 1955, the villages of Ami, Kimihara and Asahi merged to form the town of Ami. Most of the village of Funashima joined on April 20, 1955.

Government
Ami has a mayor-council form of government with a directly elected mayor and a unicameral town council of 18 members. Ami contributes one member to the Ibaraki Prefectural Assembly. In terms of national politics, the town is part of Ibaraki 6th district of the lower house of the Diet of Japan.

Economy
Ami has a mixed economy. Agriculture remains predominant; however, there are also numerous factories for chemicals, light manufacturing and electronics. The Japanese Ground Self-Defense Force also has a number of military installations in the town.

Education

 * Ibaraki University – Department of Agriculture
 * Ibaraki Prefectural University of Health Sciences
 * Ami has seven public elementary schools and four public middle schools operated by the town government, and one public high school operated by the Ibaraki Prefectural Board of Education.

Railway

 * Ami does not have any passenger rail service. The nearest stations are Tsuchiura and Arakawaoki in neighboring Tsuchiura.

Highway

 * – Ushiku-Ami Interchange, Ami-Higashi Interchange

Military facilities

 * JGSDF Camp Tutiura
 * JGSDF Ordnance School
 * JGSDF Camp Kasumigaura

Local attractions

 * site of Jojo Castle
 * Yokaren Peace Memorial Museum
 * Ami Premium Outlet Shopping Center

International relations

 * 🇺🇸 – Superior, WI, USA – sister city since 1997
 * 🇨🇳 – Liuzhou, Guangxi Zhuang Autonomous Region, China (friendship city) from June 1997

title: Ami, Ibaraki


text:
V18 engine

A V18 engine is an eighteen-cylinder piston engine where two banks of nine cylinders are arranged in a V configuration around a common crankshaft.

The V18 engine is a rare configuration and is primarily used in large diesel engines running at low operating speeds. These large V18 diesel engines have seen limited use in haul trucks, electricity generation, rail transport, and marine propulsion.

There are no known automobiles that have used V18 engines and no engine manufacturer has developed or produced a V18 engine for use in automobiles.

While the V18 is a more uncommon engine configuration, there are more common eighteen-cylinder engine configurations such as the W18, which has seen use in both automobiles and aircraft, and the Deltic, an opposed-piston eighteen-cylinder diesel engine created by D. Napier & Son which was used for a variety of applications.

Examples
The BelAZ 75600 and Liebherr T 282B haul trucks are powered by the Cummins QSK78 engine, while the Komatsu 960E-1 haul truck is powered by the Komatsu SSDA18V170 engine.

In 1971, the Canadian locomotive manufacturer MLW-Worthington produced the MLW M640 prototype diesel-electric locomotive powered by a 4000 hpALCO 18-251 engine, however the locomotive did not reach production.

title: V18 engine


text:
Shintone, Ibaraki

Shintone (新利根町) was a town located in Inashiki District, Ibaraki Prefecture, Japan.

Population
As of 2003, the town had an estimated population of 10,434 and a population density of 350.84 persons per km². The total area was 29.74 km².

Geography
Shintone was located in southern Ibaraki Prefecture.

Crossed from west to east by the Shintone River (新利根川). The Ono River (小野川) was on the northern border and Hachiku River (破竹川) on the southwest border.

Its adjacent municipalities were Ryūgasaki City, Edosaki Town, Azuma Town and Kawachi Town.

History
April 1, 1955, Nemoto Village, Shibasaki Village, and Ōta Village merged to form Shintone Village.

April 1, 1982, Japan National Route 408 is enacted.

June 1, 1996, the town system is enforced and becomes Shintone Town.

March 22, 2005, Shintone, along with the towns of Azuma and Edosaki, and the village of Sakuragawa (all from Inashiki District), was merged to create the city of Inashiki and no longer exists as an independent municipality.

The address of the town hall was 〒300-1412, Shintone-machi, 7427 Shibasaki.

In 2018 the dismantling process of the former Shintone Town Hall and other facilities began.

Road
National highways: Japan National Route 408.

Main local road: Ibaraki Prefectural Road 5 and Ibaraki Prefectural Road 49.

Historic sites and recreation places

 * Hōzenji Temple and Forest (逢善寺と森)
 * Hirai family residence (平井家住宅)
 * Dōmae Nature Park – On a bank of the Shintone River (堂前自然公園)
 * Shintone Sports Park - Sport center and baseball (新利根総合運動公園)
 * Shintone Community Center (新利根公民館)

title: Shintone, Ibaraki


text:
Kawachi, Ibaraki

Kawachi (河内町) is a town located in Ibaraki Prefecture, Japan. , the city had an estimated population of 8,298 in 2986 households and a population density of 183 persons per km². The percentage of the population aged over 65 was 39.5%. The total area of the city is 44.30 sqkm.

Geography
Located in extreme southern Ibaraki Prefecture bordering Chiba Prefecture, Kawachi is long and narrow east-west, and bordered by the Tone River and Shin-Tone River.

Surrounding municipalities
Ibaraki Prefecture Chiba Prefecture
 * Ryūgasaki
 * Inashiki
 * Tone
 * Narita
 * Sakae
 * Kōzaki

Climate
Kawachi has a Humid continental climate (Köppen Cfa) characterized by warm summers and cool winters with light snowfall. The average annual temperature in Kawachi is 14.4 °C. The average annual rainfall is 1376 mm with September as the wettest month. The temperatures are highest on average in August, at around 26.1 °C, and lowest in January, at around 3.6 °C.

Demographics
Per Japanese census data, the population of Kawachi has declined in recent decades and is now less that it was a century ago.

History
The villages of Nagasao, Genseida, and Mamaita were created within Kawachi District, Ibaraki Prefecture the establishment of the modern municipalities system on April 1, 1889. At the same time, the village of Kanaetsu from Katori District, Chiba and a portion of Toyosumi Village in Shimohabu District, Chiba were transferred to Ibaraki Prefecture. The border between ancient Hitachi Province and Shimōsa Province was the Tone River; however, due to shifting of the riverbed by the Meiji period, it was located on the north bank of the river. The three villages originally from Hitachi Province were merged to form the village of Kawachi on April 1, 1955. On February 15, 1958, the neighboring village of Kanaetsu was annexed to Kawachi.

Government
Kawachi has a mayor-council form of government with a directly elected mayor and a unicameral town council of 12 members. Kawachi, together with neighboring Inashiki, contributes one member to the Ibaraki Prefectural Assembly. In terms of national politics, the town is part of Ibaraki 3rd district of the lower house of the Diet of Japan.

Education
Kawachi Gakuen is the only compulsory education combined elementary and junior high school in Kawachi. The academy was established by integrating two junior high schools in 2017 and three elementary schools in 2018. The town does not have a senior high school.

Railway

 * Kawachi does not have any passenger train service. The nearest stations are Namegawa in neighboring Narita and Ryūgasaki in neighboring Ryūgasaki.

Local attractions

 * Ōtone Airport

title: Kawachi, Ibaraki


text:
Shuvuuia

Shuvuuia is a genus of bird-like theropod dinosaur from the late Cretaceous period of Mongolia. It is a member of the family Alvarezsauridae, small coelurosaurian dinosaurs which are characterized by short but powerful forelimbs specialized for digging. The type (and only known) species is Shuvuuia deserti, or "desert bird". The name Shuvuuia is derived from the Mongolian word shuvuu (шувуу) meaning "bird".

Description
Shuvuuia was a small and lightly built animal. At 1 m in length and 3.5 kg in body mass, it is one of the smallest known non-avian dinosaurs. The skull is lightly built with long and slender jaws and minute teeth. Shuvuuia is unique among non-avian theropods in the skull's ability to perform prokinesis; that is, it could flex its upper jaw independently of its braincase.

The hindlimbs of Shuvuuia were long, slender, and short-toed, which may indicate significant running capabilities. The forelimbs, however, were unusually short and powerfully constructed. Although originally Shuvuuia and other alvarezsaurids were thought to have only a single digit on the front limb, newer specimens show the presence of reduced second and third fingers in addition to the massively enlarged thumb known from previous specimens.

Fossils of Shuvuuia are currently known from two locations within the Djadochta Formation: Ukhaa Tolgod and Tögrögiin Shiree. These sites are thought to be about 75 million years old (late Campanian age). Contemporary genera included Velociraptor and Protoceratops.

Nocturnal adaptations and diet
Like other alvarezsaurids, Shuvuuia may have used its forelimbs to open insect nests, and its slender, unusually mobile jaws to probe after such prey. However, new research based on analysis of the theropod's ears suggests that it was actually an owl-like, nocturnal hunter which used its strong legs to run down prey, and its arms to dig small prey such as insects and mammals out of burrows and shrubs; its lagena is about the same size as that of barn owls, giving it superb hearing in addition to its fantastic night vision (analyzed by looking at its scleral ring) allowing it to potentially hunt in complete darkness, unlike other theropods to which it has been compared, such as the apparently diurnal Dromaeosaurus and Alioramus.

Feathers
Specimen IGM 100/977 of Shuvuuia was found surrounded by small, hollow, tube-like structures resembling the rachis (central vane) of modern bird feathers. Though highly deteriorated and poorly preserved, biochemical analyses later showed that these structures contain decay products of the protein beta-keratin, and more significantly, the absence of alpha-keratin. While beta-keratin is found in all integumentary (skin and feather) cells of reptiles and birds, only bird feathers completely lack alpha-keratin. These findings show that, though poorly preserved, Shuvuuia likely possessed a coat of feathers.

title: Shuvuuia


text:
Sakuragawa, Ibaraki

Sakuragawa (桜川市) is a city located in Ibaraki Prefecture, Japan. , the city had an estimated population of 39,072 in 13,721 households and a population density of 217 persons per km2. The percentage of the population aged over 65 was 34.3%. The total area of the city is 180.06 sqkm.

Geography
Located in central-western Ibaraki Prefecture, Sakuragawa is bordered by Tochigi Prefecture to the north. The city is lined by mountains along its east side, named Tomiya, Amabiki, Kaba and Ashio, from north to south. Mount Tsukuba dominates the southern side, although it is not located within the borders of the city. The eponymous Sakuragawa River has its source in the Iwase area of the city

Surrounding municipalities
Ibaraki Prefecture Tochigi Prefecture* Tsukuba
 * Kasama
 * Ishioka
 * Chikusei

 * Mashiko
 * Mooka
 * Motegi

Climate
Sakuragawa has a Humid continental climate (Köppen Cfa) characterized by warm summers and cool winters with light snowfall. The average annual temperature in Sakuragawa is 13.5 °C. The average annual rainfall is 1355 mm with September as the wettest month. The temperatures are highest on average in August, at around 25.5 °C, and lowest in January, at around 2.5 °C.

Demographics
Per Japanese census data, the population of Sakuragawa has declined in recent decades.

History
The city of Sakuragawa was established on October 1, 2005, from the merger of the towns of Iwase (in the north), Makabe (in the south) with the village of Yamato (in the center). Iwase was formerly from Nishiibaraki District, while Makabe and Yamato were formerly from Makabe District.

Government
Sakuragawa has a mayor-council form of government with a directly elected mayor and a unicameral city council of 18 members. Sakuragawa contributes one member to the Ibaraki Prefectural Assembly. In terms of national politics, the city is part of Ibaraki 1st district of the lower house of the Diet of Japan.

Economy
The economy of Sakuragawa is primarily agricultural. Stone quarrying is also important.

Education
Sakuragawa has nine public elementary schools and four public middle schools operated by the city government, and two public high schools operated by the Ibaraki Prefectural Board of Education. There is also one private middle school and one private high school.

Railway
JR East – Mito Line
 * Yamato - Iwase - Haguro

Highway

 * – Sakuragawa-Nishi Interchange

Local attractions

 * Makabe old town with 104 buildings listed as Registered Tangible Cultural Properties
 * Amabiki Kannon
 * Makabe Doll Festival
 * "Tsukuba Ring-Ring Road" – a bicycle road connecting Iwase to Tsukuba along a former railway line.

Noted people from Sakuragawa

 * Tamon Hasegawa, politician
 * Megu Sakuragawa, voice actress

title: Sakuragawa, Ibaraki


text:
Miklós Horthy Jr.

Miklós Horthy de Nagybánya II (Horthy Miklós László János Benedek; ; 14 February 1907 – 28 March 1993) was the younger son of Hungarian regent Admiral Miklós Horthy and, until the end of World War II, a politician.

Biography
In his youth, Miklós Horthy Jr. and his older brother, István, were active members of a Roman Catholic Scout troop of the Hungarian Scout Association (Magyar Cserkészszövetség), although they were both Protestant.

For a time, Miklós Jr. was the Hungarian ambassador to Brazil.

After the death of István in 1942, Miklós Jr. became more powerful in his father's government and supported his efforts to end the involvement of the Kingdom of Hungary with the Axis Powers. But on October 15, 1944, Nazi Germany launched Operation Panzerfaust. As part of this operation, Miklós Jr. was kidnapped by German commandos led by Otto Skorzeny, and threatened with death unless his father surrendered and agreed to appoint the Arrow Cross Party as the new government. His father complied, and Horthy Jr. survived the war (he became the only one of Horthy’s four children to outlive their father).

While his father was placed under house arrest in Bavaria, the younger Miklós was sent to the Dachau concentration camp. Late in April 1945, Miklós Jr. was taken to Tyrol with other prominent inmates of Dachau. There the SS abandoned their prisoners as Allied forces advanced. The younger Miklós Horthy was liberated by the Fifth U.S. Army on May 5, 1945.

Father and son went into exile in Portugal, where Miklós Horthy Jr. lived almost fifty years before dying at Estoril, near Lisbon, in 1993. He had two daughters with his first wife Countess Mária Consueló Károlyi (1905–1976), Zsófia Horthy (1928–2004, Mrs Henry Freytag, then Mrs Charles Filliettaz) and Nicolette Horthy (1929–1990, Baroness Georg Bachofen von Echt). He was also a founding partner of Hovione, a Portuguese pharmaceutical company.

title: Miklós Horthy Jr.


text:
Emerson Drive

Emerson Drive is a Canadian country music band consisting of Brad Mates (lead vocals), Danick Dupelle (guitars, backing vocals), Mike Melancon (drums), and Dale Wallace (keyboards, backing vocals). The band was founded in 1995 as 12 Gauge, which consisted of Mates, Pat Allingham (fiddle), Steven Swager (bass guitar), Chris Hartman (keyboards), Dan Binns (guitar), David Switzer (guitar), and Remi Barre (drums); Swager was replaced with Jeff Loberg early on. After recording under this name, the band moved to the United States in 1999 and renamed themselves to Emerson Drive. They released two albums for the former DreamWorks Records Nashville branch: Emerson Drive in 2002 and What If? in 2004. These accounted for their first hit singles in the United States: "I Should Be Sleeping", "Fall into Me", and "Last One Standing". After DreamWorks closed, Emerson Drive signed with Midas Records Nashville for the 2006 album Countrified, which produced their only American number-one single in "Moments". Further releases in the United States were unsuccessful, but the band continued to chart in Canada through releases on Open Road Recordings and Big Star Recordings over the next ten years.

12 Gauge, Until You Walk the Tracks – 1995–1998
Emerson Drive was formed under the name of 12 Gauge in February 1995 when Brad Mates entered a talent contest at his local high school in Grande Prairie, Alberta. Through the contest, Mates met fiddler Pat Allingham, bass player Steven Swager and keyboardist Chris Hartman. Mates, Hartman, Swager and Allingham decided to form a band with guitarists Dan Binns and David Switzer, bass guitarist Jeff Loberg, and drummer Remi Barre. The band started practicing in Mates' basement and entering contests. In 1996, the group entered a local Battle of the Bands contest and won the opportunity to write and record their EP Open Season.

In 1996, 12 Gauge began work on their first studio album and independently released, Until You Walk the Tracks in 1997. Through 1997 and 1998, the group toured Canada to support their album and charted two songs, including the top 40 single, "Some Trains Never Come", which peaked at No. 36 on the RPM Country Tracks chart in 1998. Both singles were accompanied by music videos that received airplay on CMT Canada. In early 1998, the group received a nomination for Top New Group or Duo at the RPM Big Country Awards, but lost to Montana Sky.

By this time, Switzer had left the group and drummer Remi Barre had been replaced by Derrick Kuzemchuk. Soon after the release, Binns left the group. He was replaced by Dan Bauman, who stayed with the band for just over a year. By the end of 1998, Binns and Kuzemchuk left the group. Shortly after, the band hired Gerry Leiske as their manager, replacing previous manager Lionel Allingham (Pat's father). Leiske introduced the band to guitarist Danick Dupelle, who had been performing with Canadian country trio Farmer's Daughter, which Leiske also managed. Drummer Mike Melancon replaced Kuzemchuk.

Name Change, Nashville & Emerson Drive – 1999–2002
In 1999, the band moved to Nashville, Tennessee, in search of a record deal. In the process, they discovered that '12 Gauge' was also the name of an American rapper and had to choose a new name; Emerson Drive is named for the Emerson Trail that crosses Western Alberta and joins the Alaska Highway.

The group caught the attention of executives at DreamWorks Records subsidiary DreamWorks Nashville, who signed the group to a record deal in 2000. Emerson Drive's debut album, Emerson Drive, was scheduled to be released in January 2002, but was delayed when DreamWorks executives found two new songs and brought in singer-songwriter Richard Marx to produce. The album was released in May 2002; it ranked No. 67 on the Billboard Top Country Album charts for 2003.

Emerson Drive's debut American single, "I Should Be Sleeping", was released in November 2001. The song became a hit for the group on the Billboard Hot Country Single & Tracks chart in 2002, peaking at No. 4 and finishing the year at No. 22. The album's second single, "Fall into Me", one of the two new songs Marx produced, was issued in late 2002. It peaked at No. 3 on the Billboard Hot Country Songs chart in 2003, settling at No. 36 at year end. In Canada, it charted at No. 35 in 2002 and No. 32 in 2003, while "I Should Be Sleeping" charted at No. 40.

Reviews of Emerson Drive were favorable, and the band toured in support of it, playing several solo concerts and festivals, and opening for Keith Urban, Brad Paisley and Brooks and Dunn.

In 2002, the Academy of Country Music named Emerson Drive Top New Vocal Duo or Group, and the band won Top New Artist at the Radio & Records Year-End Awards. At the Canadian Country Music Association awards, the band won Group or Duo of the Year and the Chevy Trucks Rising Star Award.

Beginning in August 2002, the band went through member changes with the departure of bassist Jeff Loberg, who exited the group to focus on his songwriting. Loberg was replaced by Patrick Bourque. In 2003, keyboardist Chris Hartman left to return to school, and was replaced by Dale Wallace; Pat Allingham left to spend more time with his family and was replaced by David Pichette.

What If? – 2004–2005
Emerson Drive released its second album, What If? on July 10, 2004. The album, which was also produced by Richard Marx, debuted at No. 12 on the Billboard Top Country Albums chart. The album's first single, "Waitin' on Me", was released to Canada only in late 2003; the next single, "Last One Standing", was released in Canada and the US in January 2004. Reviews of What If? were mixed   but the band was signed as the opener for Shania Twain's Up! Tour. The tour began on September 25, 2003, and ended in July 2004. During this time, the band performed twice at the Grand Ole Opry.

In 2004, DreamWorks Nashville was sold to Universal Music Group, which released two more singles from What If? in Canada, through Universal Music Canada in 2005. Universal shut down DreamWorks Nashville and Emerson Drive was dropped.

Countrified – 2005–2006
In late 2005, Keith Follesé and Brad Allen signed the band to their new label, Midas Records Nashville and the band began working on Emerson Drive's third album; Alabama's Teddy Gentry and veteran Nashville musician and songwriter Josh Leo were brought in to produce.

Countrified was released in September 2006, debuting at No. 30 on the Billboard Top Country Songs chart. The album's first single, "A Good Man," reached No. 17 on the Billboard Hot Country Songs chart (No. 5 in Canada) and was followed by "Moments", which gave the group their first (and only) No. 1 single (No 4 in Canada). Emerson Drive became the first Canadian group to reach number one and the fifth Canadian act overall.

"Moments" was followed in Canada by the top-five hit "Testify" and in the United States by the top-25 hit "You Still Own Me", a cover the 2004 Johnny Reid single.

Countrified won rave reviews. At the Juno Awards of 2007, Countrified was nominated for Country Recording of the Year and at the 42nd Academy of Country Music Awards, the band was nominated Top Vocal Group of the Year. The video for "Moments" won CMT Video of the Year, and at the Canadian Country Music Awards, the song won Single of the Year, and the band won Group or Duo of the Year. "Moments" was nominated as Best Country Performance by a Duo or Group with Vocals at the 49th Annual Grammy Awards.

Believe – 2007–2010
Bassist Patrick Bourque resigned from the band in August 2007 and, the following month, took his own life, at age 30. The members of Emerson Drive learned of his death while traveling to a concert in Valentine, Nebraska. In November, the band talked with CBC News saying they had known that Bourque had been unhappy, but "nobody could do anything for him".

Emerson Drive toured the US in support of Believe through 2007, playing solo concerts and several festivals, including the 2007 CMA Music Festival. In October of that year, they accompanied Porter Wagoner, Trent Tomlinson, The Whites, Ricky Skaggs and Carrie Underwood in concert at the Grand Ole Opry. Producer and Alabama bassist Teddy Gentry was quoted as calling Emerson Drive “possibly the best band I’ve heard in years, as far as playing live on stage.”.

The band began recording their sixth album in 2008, with session bassists Michael Rhodes and Glenn Worf, and Arlo Gilliam as touring bassist. In November 2008, they released their first new single, "Belongs to You", on Midas and new label Valory Music Group, which began to promote the band in mid-2008. The song peaked at No. 32 on the Billboard Hot Country Songs chart in March 2009, and the new album, Believe was released in May 2009, in Canada only.

In November 2008, Valory (now Big Machine Records) entered into partnership with Midas and the band signed with Open Road Recordings. As the band was embroiled in a dispute with Midas, this left them without a USA-based label and Believe was not released in the United States at the time. Despite this, the group achieved three more top ten hits in Canada with "Believe," "I Love This Road," and "The Extra Mile".

In 2010, the band founded its own label, Amdian Records. The first single, "That Kind of Beautiful", was released in Canada in June 2010 and in the United States in August.

Believe was very well received. In 2009, Emerson Drive was nominated as by the Canadian Country Music Association Awards as Group of the Year. At the Juno Awards of 2010, Believe was nominated as Country Album of the Year.

Decade of Drive – 2011
Open Road Recordings released the band's greatest hits album, Decade of Drive, on February 8, 2011, in Canada. The album featured the band's biggest hits and new previously unreleased songs. Its first single, "When I See You Again", which was written as a tribute to Patrick Bourque, was released in November 2010 and peaked at No. 97. The second single, "Let Your Love Speak", peaked at No. 89. The third single, "Sleep It Off", did not chart.

In January 2011, Emerson Drive signed with Quarterback Records to release "Let Your Love Speak" to U.S. radio. The band began its Canadian Decade and Driving Tour on February 8, 2011.

Roll and Tilt-a-Whirl – 2012–2015
Emerson Drive's seventh studio album, Roll, was released on October 30, 2012. The album's first single, "She's My Kind of Crazy", was released to Canadian country radio on July 9, 2012. The second single, "Let It Roll" (with Doc Walker) was released to Canadian country radio on October 23, 2012. The third single, "With You" was released to Canadian country radio in March 2013. The fourth, "She Always Get What She Wants" was released to Canadian country radio in June 2013. The band then criss-crossed Canada as part of the CMT Hitlist Tour 2013.

In May 2013, fiddle-player David Pichette left the band to focus on his family. He was not replaced.

Emerson Drive's first EP album, Tilt-a-Whirl, was released on April 14, 2015, on Universal Music Canada. Three singles, "Who We Are", "Till the Summer's Gone," and "Good Hurt," were released to Canadian country radio in 2015.

Farewell — 2017–2024
Emerson Drive released the single, "Just Got Paid" to Canadian country radio on 2017. The song peaked at number 10 on the Billboard Canada Country chart. In 2019, the band released the single “Country People”. In August 2021, the band posted on its Facebook page that it was recording new music.

In 2023, Emerson Drive independently released the single "Break Us", while announcing they would embark on their final tour in 2024.

Personnel

 * Current members
 * Brad Mates – lead vocals (1995–present)
 * Danick Dupelle – guitars, backing vocals (1998–present)
 * Mike Melancon – drums (1998–present)
 * Dale Wallace – keyboards, vocals (2003–present)

 * Former members
 * Pat Allingham – fiddle (1995–2003)
 * Chris Hartman – keyboards (1995–2003)
 * Jeff Loberg – bass (1995–2002)
 * Dan Binns – guitars (1995–1998)
 * David Switzer – guitars (1995–1998)
 * Remi Barre – drums (1995–1998)
 * Derrick Kuzemchuk – drums (1998)
 * Dan Bauman – guitars (1998)
 * Patrick Bourque – bass (2002–2007; died 2007)
 * David Pichette – fiddle (2003–2013)

 * Lineups

Studio albums

 * Open Season (1996)
 * Until You Walk the Tracks (1997)
 * Emerson Drive (2002)
 * What If? (2004)
 * Countrified (2006)
 * Believe (2009)
 * Roll (2012)
 * Tilt-a-Whirl (2015)

Compilations

 * Decade of Drive (2011)

Extended plays

 * Tilt-a-Whirl (2015)

title: Emerson Drive


text:
Azuma, Ibaraki

Azuma (東町) was a town located in Inashiki District, Ibaraki Prefecture, Japan.

As of 2003, the town had an estimated population of 12,703 and a population density of 206.72 persons per km2. The total area was 61.45 km2.

On March 22, 2005, Azuma, along with the towns of Edosaki and Shintone, and the village of Sakuragawa (all from Inashiki District), was merged to create the city of Inashiki and no longer exists as an independent municipality.

title: Azuma, Ibaraki


text:
Bugatti EB 218

The Bugatti EB 218 saloon is the second concept car presented by Bugatti under the ownership of the Volkswagen Auto Group. The EB 218 was designed by Giorgetto Giugiaro, who also designed the EB 112, the car's predecessor and the EB 118, the car's 2-door variant. The EB 218 can be considered as an update of the EB 112, a concept saloon introduced by Bugatti Automobili SpA in 1993. The EB 218 features Volkswagen's unconventional W18 engine and permanent four-wheel drive borrowed from the Lamborghini Diablo VT.

Design
Bugatti commissioned Giorgetto Giugiaro of Italdesign to update the EB 112 concept that he designed for Bugatti Automobili SpA in 1993. The EB218's wheelbase measures 3 m and it has a total length of 5385 mm. This makes the EB 218 longer than the EB 112 by 315 mm. The most notable visual differences between the EB 218 and the EB 112 is a redesigned hood, bumpers and lights. The overall design is far less controversial than the EB 112's "Droopy hatchback-saloon" design and has a much more of a typical saloon shape rather than the EB 112's hatchback shape. The interior design is very simple yet extremely luxurious, with beige leather seats and a large wooden dashboard which manages to keep all the instruments and vents "composed". The EB 218 draws inspiration from the classic Type 101 Guillore.

Debut
Bugatti introduced the EB 218 at the 1999 Geneva Motor Show, one year after its 2-door counterpart was introduced at the 1998 Paris Auto Show.

Powertrain
The EB 218 uses the same W18 engine and permanent four wheel drive powertrain that debuted in the 1998 EB 118. The same technology was used in the 1999 18/3 Chiron concept car.

Power comes from a Volkswagen-designed, 563 PS and 479 lbft, W18 engine. This engine design was extremely unconventional due to the unusual firing order of the engine. The EB 218 W18 engine is composed of three banks of six cylinders with a sixty degree offset between each cylinder bank. In contrast, the W16 engine in Bugatti's (Under Volkswagen ownership) first production car, the 2005 Veyron EB 16.4 features four banks of four cylinders. The EB 218 has the permanent all-wheel drive taken from the Lamborghini Diablo VT sports car.

title: Bugatti EB 218


text:
István Horthy

Vitéz István Horthy de Nagybánya (9 December 1904 – 20 August 1942) was Hungarian regent Admiral Miklós Horthy's eldest son, a politician, and, during World War II, a fighter pilot.

Biography
In his youth, István Horthy and his younger brother Miklós Jr. were active members of a Catholic Scout troop of the Hungarian Scout Association (Magyar Cserkészszövetség), even though he was a Protestant. Horthy graduated as a mechanical engineer in 1928. He went to the United States for one year and worked in the Ford factory in Detroit, Michigan.

Returning to the Kingdom of Hungary, he worked in MÁVAG's locomotive factory in this occupation. On the forefront of the designer team, he took part in the development of many great projects, such as the Locomotive 424. Between 1934 and 1938, Horthy was director of the company and after 1938 he became its general manager. In 1940, he married Countess Ilona Edelsheim-Gyulai.

István was pro-Western, and he strenuously confronted Nazism, often making his criticism public, despite Hungary being a part of the Axis. In January 1942, he had been elected Deputy Regent, and for some time, the "small regent" enjoyed massive popularity in Hungary. Shortly thereafter, István was sent to the Eastern Front. His humanity, and his disagreement in the "Jewish Question" appears even here, too – a quote from one of his letters, which he sent to his father from Kiev: "[...] Yet another sad topic: the Jewish companies, as I hear, -there 20 or 30,000 [men]-, are at the mercy of the sadist's passions, in every regard; the stomach of man gets ache [looking at this]; it is abhorrent, that in the 20th century, it happens at us, too... [...] I fear, we will pay for this very dearly once. (Is it possible to take them home to work there?) Otherwise, in spring, only a few will be alive. [...]"

István Horthy died in a much-publicized flying accident in Russia on 20 August 1942 (18 August, according to other authors), He was then serving in the Royal Hungarian Air Force (Magyar Királyi Honvéd Légierő), MKHL, with the rank of 1/Lt, as a fighter pilot. His unit, 1/3 Fighter Squadron, was supporting the Hungarian Second Army against Soviet forces. He was flying his MÁVAG Héja I ("Hawk I"), V.421, a Hungarian fighter based on the Italian Reggiane Re.2000. During his 25th operational sortie, soon after takeoff from an airfield near Ilovskoye, the other pilot flying with him asked Horthy to increase his altitude. István pulled up rapidly. His aircraft (which had become much more prone to stalls after a steel plate was added behind the cockpit of all Héja Is to protect pilots, but shifting the plane's center of gravity) stalled and crashed. According to other sources, his aircraft entered a flat spin after he made a turn at low speed to fly in close formation with a He 46 reconnaissance aircraft. Some were convinced that the Germans had sabotaged his aircraft.

His only son, Sharif István Horthy, is a successful engineer.

Honors
Hungary honoured István Horthy by issuing a commemorative postage-stamp on 15 October 1942.

title: István Horthy


text:
Victoria University (United Kingdom)

Victoria University was an English federal university established by royal charter on 20 April 1880 at Manchester. It was the fifth university founded in England, established as a university for the North of England open to affiliation by colleges such as Owens College, which immediately did so. University College Liverpool joined the university in 1884, followed by Yorkshire College, Leeds, in 1887. The university and the colleges were distinct corporate bodies until Owens College merged with the university in 1904. A supplemental charter of 1883 enabled the granting of degrees in medicine and surgery.

History
The aspirations of Manchester and Liverpool to become independent city universities meant that the Victoria University was short-lived. Liverpool left the university in 1903 to become the University of Liverpool; Leeds was granted its own royal charter in 1904 and became the University of Leeds; Manchester, the only remaining site, was granted a new royal charter as the Victoria University of Manchester.

There was also a proposal that York be included: in 1903, F. J. Munby and others (including the Yorkshire Philosophical Society) proposed a 'Victoria University of Yorkshire'. See University of York. In 1886 there had been a proposed scheme for the affiliation of other institutions including technical schools and literary and philosophical societies, which could have assisted the Yorkshire Philosophical Society's proposal, however nothing came of this.

Student Life
The Christie Cup is an inter-university competition between Liverpool, Leeds and Manchester in numerous sports since 1886. After the Oxford and Cambridge rivalry, the Christie's Championships is the oldest inter–university competition on the English sporting calendar. The cup was a benefaction of Richard Copley Christie, a professor at Owens College.

Vice-Chancellors

 * 1880–1887: Joseph Gouge Greenwood (also Principal of Owens College 1857–1889)
 * 1887–1891: Adolphus William Ward (also Principal of Owens College 1889–1897)
 * 1891–1895: Gerald Henry Rendall (University College, Liverpool)
 * 1895–1897: Adolphus William Ward (second term)
 * 1897–1901: Nathan Bodington (Yorkshire College, Leeds)
 * 1901–1903: Alfred Hopkinson (also Principal of Owens College 1898–1904; afterwards Vice-Chancellor of the Victoria University of Manchester until 1913)

Chancellors

 * 1880–1891: The 7th Duke of Devonshire
 * 1892–1904: The 6th Earl Spencer, afterwards Chancellor of the Victoria University of Manchester.

Arms
The armorial bearings of the Victoria University showed charges representative of the three colleges: Per pale argent and gules, a rose counterchanged, in dexter chief a terrestrial globe semée of bees Or, in sinister chief a fleece Or, in point a liverbird rising argent, beaked and membered gules holding in the beak a fish argent with the motto Olim armis nunc studiis ('Formerly by weapons, now by studies'). The globe and bees is for Manchester, the liver bird for Liverpool, the fleece for Yorkshire and the rose for the counties of Lancaster (red rose) and York (white rose). The arms fell into abeyance in 1904 when those of Owens College were adopted for the Victoria University of Manchester.

title: Victoria University (United Kingdom)


text:
W18 engine

A W18 engine is an eighteen-cylinder piston engine with three banks of six cylinders in a W configuration.

The W18 layout is rarely used, with the only production examples being several aircraft during the 1920s and 1930s. Prototype W18 engines were produced for concept cars predecessors to the Bugatti Veyron in the late 1990s.

Aircraft usage
An early example is the 1929 Hispano-Suiza 18R, an aircraft racing engine produced in limited quantities in France. This was followed in 1934 by the Isotta Fraschini Asso 750, which was built in Italy and used in several flying boats. The Asso 750 was water-cooled and used an angle of 60 degrees between banks. The 1943 Tatra T955 was a prototype diesel aircraft engine which used a W18 layout.

Automotive usage
The W18 layout has been considered for use in motor vehicles by two manufacturers, although neither reached production. In 1967, Scuderia Ferrari built a prototype W3 engine as a feasibility study for a 3.0 L W18 engine to use in Formula One. In the late 1990s, the Bugatti EB 118, Bugatti EB 218, Bugatti 18/3 Chiron and Bugatti EB 18/4 Veyron concept cars were fitted with W18 engines, prior to the production version of the Bugatti Veyron using a W16 engine instead.

Marine usage
The W18 layout has been used on the high seas; CRM Motori SpA marine engines.

title: W18 engine


text:
Talk:Forensic accounting

Wiki Education Foundation-supported course assignment
This article was the subject of a Wiki Education Foundation-supported course assignment, between 25 August 2020 and 3 December 2020. Further details are available on the course page. Student editor(s): Hsaulsb1.

Above undated message substituted from Template:Dashboard.wikiedu.org assignment by PrimeBOT (talk) 21:39, 16 January 2022 (UTC)

AICPA
On July 15, 2004, the Forensic and Litigation Services Committee of the AICPA issued a Discussion Memorandum on the topic of "Forensic Services, Audits, and Corporate Governance" soliciting information to assist in the development of guidance for CPAs providing forensic services, in particular as it relates to forensic accountant involvement in statutory audits. Responses are requested by October 15, 2004.

Merger

 * Merge - I believe what is being described is a Forensic audit done by a Certified Fraud Examiner. It does not make sense to hire someone to do "Forensic Accounting". SirIsaacBrock 15:50, 8 April 2006 (UTC)

 * Against a merge - as these are different topics and subjects. Auditing is outside the court; forensics is inside the court.  It's comparable to the difference between confidentiality and privilege. Bearian 21:38, 19 June 2007 (UTC)

 * Against a merge - Completely different topics. Despite what you say SirIsaac, it makes perfect sense to hire someone to do "Forensic Accounting".  In fact, there are many professionals who specialize in "Forensic Accounting" and are available for hire; simply google "Forensic Accountants".  Further, a definition from the publisher of the Journal of Forensic Accounting www.edwardspub.com/journals/JFA/students.html explains this. jheiv 12:45, 26 July 2007 (UTC)

Why the reversion?
Please set out the reasons why my edits - which in my view improved the article - were simply changed back? --BramleyBarn 21:49, 29 July 2006 (UTC)

Sorry - only meant to revert the link that you unwisely deleted. That particular site has many, many helpful articles about the topic.

 * I think we need to work to find the best links for this article. There are guidelines at spam.

 * Contribute cited text, not bare links. Wikipedia is an encyclopedia, not a link farm. If you have a source to contribute, first contribute some facts that you learned from that source, then cite the source. Don't simply direct readers to another site for the useful facts; add useful facts to the article, then cite the site where you found them. You're here to improve Wikipedia -- not just to funnel readers off Wikipedia and onto some other site, right? (If not, see #1 above.)

 * The References section is for references. A reference directs the reader to a work that the writer(s) referred to while writing the article. The References section of a Wikipedia article isn't just a list of related works; it is specifically the list of works used as sources. Therefore, it can never be correct to add a link or reference to References sections if nobody editing the text of the article has actually referred to it."

 * Do you have any links with Sequence? --BramleyBarn 07:50, 30 July 2006 (UTC)

This article on the site in question is very relevant and could be very useful to readers: www.sequence-inc.com/press/beans.htm
 * I've added that link to the article. Bearian 21:42, 19 June 2007 (UTC)

Attention: Various Indian IP Editors
Please don't keep adding your indiaforensic adspam as a legitimate link. Also, please don't remove other, legitimate links. The most recent edit I just undid was the one from 59.164.117.247. Thanks. Jheiv 04:45, 27 August 2007 (UTC)

It looks as if indiaforensic has removed much of its ads, however I think it falls under the Wikipedia Spam category for external links and should still be removed. —Preceding unsigned comment added by Jheiv (talk • contribs) 04:49, August 27, 2007 (UTC)

Inclusion of "Journal of Forensic Accounting" as External Link
I feel that inclusion of the Journal of Forensic Accounting is a valid external link. One editor has classified this link as "spam". My contention is that certainly, a published journal bearing the name of the wikipedia entry should be a valid external link. (See for example, External Links under Organic Chemistry). What do you think? Here is the link to judge for yourself: Journal of Forensic Accounting Jheiv (talk) 04:08, 19 May 2008 (UTC)

Third opinion
An editor request a WP:Third opinion as the first step in dispute resolution. It appears that the issue centers around external links to a private publication. Am I correct? Are there other issues? --Kevin Murray (talk) 04:12, 19 May 2008 (UTC)
 * Yes, link is to a publication for sale. Wikipedia is an encyclopaedia - as such Wikipedia is not a place to to promote a book. See also, Wikipedia_talk:WikiProject_Spam. While many of Jheiv Contributions are generaly good, there is a disturbing pattern of adding only R.T. Edwards, Inc links under user Jheiv and IP 68.45.246.110. . Adding R.T. Edwards, Inc links, clearly violates External links policy and Advertising and conflicts of interest. we do not promote products and services. Also Moving ones own link "UP" is not a good indication of good faith. --Hu12 (talk) 04:32, 19 May 2008 (UTC)

 * (edit conflict with Hu12) Actually, it looks like the issue is pretty clear from above and discussion among the parties at the user talk pages. Regarding the example at Organic Chemistry), that seems to be published by the Organic Chemistry Society, and the publication was deemed notable enough as a separate WP article.  The link used at this page does not seem to add value to the article and links directly to a page soliciting subscriptions with pricing etc.  On the other hand, if I was interested in the subject, I would appreciate knowing that there is a journal out there to give me more information.  Is this journal notable enough for its own article?  That would solve the dilemma.  On a separate point, I don't see any value added by the other external link which appears to be to a consulting company -- I find that less pertinent than the link in question.  A potential solution is to remove the external link and add a line item under references to some specific articles in the Journal.  This might give us more material to expand the article.  --Kevin Murray (talk) 04:35, 19 May 2008 (UTC)

 * I would agree with Kevin Murray in regards to the remaining link. I also understand the problem Hu12 has with the pricing information, etc.  A list of articles and abstracts is available here .  These abstracts allow readers to more fully understand the umbrella of forensic accounting.  Would this link be more appropriate? Jheiv (talk) 04:43, 19 May 2008 (UTC)
 * I could not get any of the pdf files at that link to open. Are those available by paid subscription only?  If so the link is not appropriate.  However, if it is a machine problem on my end and these archives are available for free use, I see this as a real plus for our readership. --Kevin Murray (talk) 05:03, 19 May 2008 (UTC)
 * I can view only the abstracts, or more-accurately the first page of each article. This seems to be standard in the academic periodical publishhing industry (Journal of Organic Chemistry, Int'l Journal of Applied Electromagnetics and Mechanics, Journal of Pharmaceutical Sciences) These summaries seem to provide a outline of what Forensic Accounting encompasses.  Jheiv (talk) 05:16, 19 May 2008 (UTC)
 * If you can add meaningful content to the article using the Journal as a reference in footnotes, I can't see a problem adding some link from either the footnotes or from a bibliography section. How about an WP article on the Journal or the publisher?  --Kevin Murray (talk) 05:58, 19 May 2008 (UTC)
 * Proposed Resolution: Unless there are objections, I will follow Kevin Murray's suggestion and propose removing the remaining external link to the consulting company, and adding relevant material from the Journal's website along with a citation with a link to the website as its source. If I can get information from the publisher, I will create a Journal of Forensic Accounting page, similar to the other journal pages Journal of Organic Chemistry, etc.  Afterwards, I will add an external link from this article, Forensic Accounting to the Wikipedia article Journal of Forensic Accounting.  What does everyone think? Jheiv (talk) 09:44, 19 May 2008 (UTC)
 * I think that removing the link resolves this 3O and should satisfy HU12. If you proceed as planned within the policies and guidelines for WP content, there should be no problem.  I'm happy to advise you in the process.  Thanks!  --Kevin Murray (talk) 15:10, 19 May 2008 (UTC)
 * I have removed the external link, as well as the link to the consulting company, and have added a "see also" link to the Journal of Forensic Accounting WP page which has the journal's information. I plan on adding some more content to both pages to more fully hash out what the Forensic Accounting encompasses. Thanks to Hu12 and Kevin Murray. Jheiv (talk) 20:25, 19 May 2008 (UTC)
 * Moved it to User:Jheiv/Journal of Forensic Accounting, needs to meet WP:NOTE, before it can be included in the article space.--Hu12 (talk) 20:49, 19 May 2008 (UTC)
 * Please develop this article in your userspace first. thanks--Hu12 (talk) 22:50, 19 May 2008 (UTC)

Issue not realted to 3O

 * In regards to moving it up, I think any objective person would agree that the link in question served the most good to the article, in fact, both links that I moved above, have since been removed by other editors who deemed the "jumped" links as spam. Jheiv (talk) 04:56, 19 May 2008 (UTC)
 * Moving up or moving others down to be "top" demonstrates the incompatibility between conflicted editors and Wikipedias aims of Neutrality. ie. conflict of interest. see five pillars. Additionaly the very next edit was adding another "better than the others" link.  Wikipedia's fundamental purpose is to create an encyclopedia of neutral content. Some links can be a service to the reader, but they cannot improve the encyclopedia itself.--Hu12 (talk) 06:10, 19 May 2008 (UTC)
 * OK, I realize we disagree on the neutrality of the edit and apologize for link bumping. Jheiv (talk) 09:44, 19 May 2008 (UTC)
 * Neutrality is a core principle of Wikipedia, disagreement has nothing to do with it. You still stand in conflict with that principle on this topic.--Hu12 (talk) 11:15, 19 May 2008 (UTC)

Edits
I have removed some information as there were no citations, I could not verify these citations and therefore because of plagiarism concerns I removed the content. I have also added an additional section to try and expand on the information provided in the article. — Preceding unsigned comment added by Sleavers (talk • contribs) 15:44, 25 March 2022 (UTC)

I added a section about forensic accounting methods, adding some specifics. I also added some citations connected to accounting journals to support the information. Ogf26 (talk) 19:45, 21 April 2022 (UTC)

I fixed the citations in paragraph 5 from link to citations. Nnd3732 (talk) 21:56, 21 April 2022 (UTC)

Wiki Education assignment: Seminars in Forensic Science
— Assignment last updated by Brasson4 (talk) 23:02, 5 April 2023 (UTC)

Wiki Education assignment: Seminars in Forensic Science
— Assignment last updated by Kimberly.N1 (talk) 04:06, 22 April 2024 (UTC)

title: Talk:Forensic accounting


text:
Inashiki District, Ibaraki

Inashiki (稲敷郡) is a district located in Ibaraki Prefecture, Japan.

Population and area
Following the Inashiki merger but as of November 1, 2021 population data, the district has an estimated population of 70,598 and a density of 387 persons per km2. Its total area is 182.31 km2.

Geography
Ami Town and Miho Village are neighboring municipalities, separated about 12 kilometers from the border of Kawachi Town.

Towns and villages
The district currently has 2 towns and 1 village.

Mergers
Predecessor districts: Kōchi (or Kawachi) Distric and Shida District. In 1889 Shida with 1 town and 13 villages, and Kōchi with 1 town and 19 villages. (2 towns and 32 villages)

District creation
The Inashiki District was much larger, originating from the ancient Kōchi and Shida districts.
 * 1896 (Meiji 29)
 * April 1 Established in most areas of Kōchi District (excluding Onogawa Village) and most of Shida District (excluding Azuma Village and Nakaya Village) due to the enforcement of the county system. (2 towns and 29 villages)

Latest mergers

 * 1996 (Heisei 8)
 * June 1 Shintone Village enforces the town system and becomes Shintone Town. Kawachi Village enforces the town system and becomes Kawachi Town. (5 towns and 3 villages)
 * September 1 Azuma Village enforces the town system and becomes Azuma Town. (6 towns and 2 villages)
 * November 1, 2002 Kukizaki Town was transferred to Tsukuba City. (5 towns and 2 villages)
 * On March 22, 2005 the towns of Azuma, Edosaki and Shintone and the village of Sakuragawa merged to form the new city of Inashiki. (2 towns and 1 village)

title: Inashiki District, Ibaraki


text:
Kasumigaura, Ibaraki

Kasumigaura (かすみがうら市) is a city located in Ibaraki Prefecture, Japan. , the city had an estimated population of 40,254 in 15,839 households and a population density of 257 persons per km². The percentage of the population aged over 65 was 32.0%. The total area of the city is 156.60 sqkm. . The city takes its name from the nearby lake, Lake Kasumigaura. The city has the distinction of having the longest name in Japan (in terms of the number of characters used), together with Ichikikushikino, Kagoshima Prefecture and Tsukubamirai. Much of the city is within the borders of the Suigō-Tsukuba Quasi-National Park.

Geography
Kasumigaura is located in central Ibaraki Prefecture, on a peninsula bordered by Lake Kasumigaura on two sides to the southeast and southwest. It is approximately 60 kilometers to the northeast of Tokyo.

Surrounding municipalities
Ibaraki Prefecture
 * Ishioka
 * Tsuchiura

Climate
Kasumigaura has a humid continental climate (Köppen Cfa) characterized by warm summers and cold winters with heavy snowfall. The average annual temperature in Kasumigaura is 13.7 °C. The average annual rainfall is 1311 mm with September as the wettest month. The temperatures are highest on average in August, at around 25.8 °C, and lowest in January, at around 2.7 °C.

Demographics
Per Japanese census data, the population of Kasumigaura peaked around the year 2000 and has declined since.

History
The village of Dejima was established within Niihari District on February 11, 1955 through the merger of the villages of Shimootsu, Minami, Ushiwata, Saga, Anshoku and Shishiko. It was elevated to town status on April 1, 1997 and was renamed Kasumigaura. The town of Kasumigaura merged with the neighboring town of Chiyoda on March 28, 2005, becoming the city of Kasumigaura.

Government
Kasumigaura has a mayor-council form of government with a directly elected mayor and a unicameral city council of 16 members. Kasumigaura contributes one member to the Ibaraki Prefectural Assembly. In terms of national politics, the city is part of Ibaraki 6th district of the lower house of the Diet of Japan.

Economy
Kasumigaura has primarily an agricultural economy, with lotus roots, and various fruits as the major cash crops. Aquaculture on Lake Kasumigaura also plays a role.

Education
Kasumigaura has eight public elementary schools and three public middle schools operated by the city government. The city does have a public high school, but it has one private combined elementary/middle school and one private high school.

Railway

 * Kasumigaura does not have any passenger railway service. The nearest train station is Kandatsu on the JR East Jōban Line in neighboring Tsuchiura.

Highway

 * – Chiyoda-Ishioka Interchange

Local attractions

 * Lake Kasumigaura

Notable people from Kasumigaura

 * Katsuhiko Saka, professional baseball player

title: Kasumigaura, Ibaraki