We would like you to feel safe when browsing our websites. Let us therefore assure you that in Grow Trails we take the protection of personal data seriously. If you are our customer, news subscriber or website visitor, you entrust us with your personal data. We are responsible for their protection and security. Please familiarize yourself with the personal data protection, policies and rights you have in relation to their protection (GDPR).
I. Purpose of this document
This document contains information concerning the protection of personal data provided by visitors to the website www.growtrails.com, clients and those interested in our services (affected persons). The purpose of this document is to acquaint you (the persons concerned) with your rights and to provide clear information on how personal data will be handled.
II. Data operator
I am Zuzana Masárová (hereinafter referred to as the “Operator/We/I”) who runs the webpage growtrails.com. The contact e-mail is: hello”at”growtrails”dot”com.
We process your personal data as an operator, i.e., we determine how personal data will be processed and for what purpose, for how long and we select any other intermediaries who will assist us with the processing.
We declare that, as the operator of your personal data, we fulfill all legal obligations required by the applicable legislation, in particular the Personal Data Protection Act and the GDPR, and therefore that:
- we will process your personal data only on the basis of a valid legal reason, in particular a legitimate interest, performance of the contract, legal obligation or granted consent,
- we fulfill according to Article 13 of the GDPR the information obligation even before the start of the processing of personal data,
- we will enable and support you in exercising your rights under the Personal Data Protection Act and the GDPR.
III. What personal data do we process and how do we obtain it?
We process data that you yourself provide to us. In most cases, it will be providing data to us by filling out one of the forms on our website. Personal data then travels to an electronic database, to an application for preparing and sending e-mails. Thanks to the database we will ensure that you will only receive from us the e-mails and electronic products (e-books, possibly online or video courses) that you want.
Next, your data will reach us also if you enter it in an established user account on our website or elsewhere in a closed member section of one of the online products or in the Facebook group. In those exceptional cases, the data will be provided via personal contact, by telephone, e-mail or other means of communication (SMS messages, messages in applications such as Skype, Facebook Messenger, Whatsapp, Viber, etc.).
If we have to have your consent for the processing of certain personal data for specific processing purposes, then we process such data for that purpose only with your consent.
Personal data we process:
Name, surname, address, ID/VAT number (only if you order as an entrepreneur), e-mail, telephone number, IP address, cookies, information about ordered and purchased products and services.
IV. For what purposes do we process personal data, for how long and what entitles us to do so (legal basis of processing)?
A. Processing personal data for the purpose of concluding a contract and fulfilling contractual obligations.
In order to be able to conclude a contract with you and deliver the products or services ordered by you and to maintain the related communication with you, we process the following personal data: name, surname, address, ID/VAT number (only if you order as an entrepreneur), e-mail, information about ordered and purchased products and services.
The right to process this data comes directly from the fulfillment of contractual obligations under the contract concluded between us. Note that it does not have to be a contract concluded in the classic printed form, signed by hand. It will usually be a contract concluded by filling in and sending the order form on our website and by our confirmation of such an order.
We process personal data for the purpose of concluding and fulfilling the contract for the duration of the contractual relationship between us. Upon termination of the contractual relationship, certain data is then retained for the purpose of fulfilling legal obligations or for the purposes of a legitimate interest, as you will read in the following sections of this document.
B. Processing personal data for the fulfillment of obligations from accounting, tax and other legal regulations
In order to fulfill the obligations arising from valid legal regulations, especially in the field of accounting, tax law and archiving, we process the following data: name, surname, address, ID/VAT number and data on the purchased product / service (i.e., the data stated on invoices).
The period for which the data are collected is determined by legal regulations that impose on us the obligation to process the data.
C. Processing personal data for the purposes of our legitimate interests
A legitimate interest can cover a wide range of situations. Therefore, we inform you of the legitimate interests for which we process personal data:
- A legitimate interest is the protection and proof of our rights and legal claims, in particular from concluded contracts or caused damage. For these purposes, we process personal data for a period of 4 years after the termination of the contractual cooperation or our last contact, if the contract has not been concluded. This period is determined with regard to the limitation periods of the claim, taking into account the fact that we do not have to find out about a possible claim in court immediately at the moment of its exercise by the other party. For these purposes, data from contracts and our mutual communication are stored.
- Direct marketing also counts as legitimate interest, i.e., informing about various news, promotions, products or other facts related to the business of the operator. We may also process your personal data (name, e-mail, what you click on in the e-mail, and similar e-mail statistics) in order to provide information about goods or services that may be of interest to you. In the event that a contractual relationship has been established between us, we may, on the basis of our legitimate interest contact you by e-mail, or SMS with information about goods and services similar to those that were the subject of our previous sale or sale negotiations, unless you have previously refused such use of data. We will not share your personal information with third parties for marketing purposes without your prior explicit consent. We will process the following personal data of our clients for sending business announcements: name, surname, address, e-mail. You can always easily stop receiving business notifications to your e-mail by clicking on the link provided in the e-mail. If in order to send out our offers or news information we used the classic printed postal form or a telephone call or one of the communication applications such as skype, or messenger, we will respect it here as well if you let us know that you no longer wish another contact. For the purpose of direct marketing, we will process your personal data for as long as we offer our services, or until you unsubscribe.
- In order to be able to offer you tailor-made products and services and send you only such offers and information that will not unnecessarily overwhelm you and will be of benefit to you, we have our database of contacts and personal data divided into several lists. For example, if you want to receive information about our news, your e-mail address will automatically be included in the “newsletter” database. Likewise, when you send us an order from the website, your contact will be included in the “ordered” list and after payment in the “paid” list, at which time the system will automatically send you the ordered electronic product. Part of this automated processing thus serves directly to fulfill our contractual obligations, part is used for routine marketing (i.e., falls into the category of legitimate interest). If this “sorting” of data was done on a large, very “specialized” scale, then we could only do it with your consent (and you can then revoke it at any time, as described later in this document).
D. Processing personal data based on your consent for marketing purposes
If you are not yet our customer, we will send you our offer of services and products, information about new articles and other similar announcements only if you give us your consent (by clicking the button on the web form or the respective link in the e-mail).
Only with your consent do we process (publish for the purpose of presenting our services and products) the data written in your references (or the data spoken if the reference takes the form of a call or video), as well as photos and videos from live events organized by us.
Before you give us your consent, we will always inform you of the data and the specific purpose of the processing to which your consent would relate. Unless explicitly stated otherwise in the given consent, you grant it for as long as we offer our services.
Advanced consent marketing: only with your consent we can send you inspiring offers from third parties or to use your email address for example for remarketing and targeting ads on Facebook, for a period of 4 years from granting the consent.
You can revoke your consent at any time. If we also process some of your personal data on the basis of another legal title (see letters A to C above), we will process personal data for these purposes even after revoking your consent, as consent for such specific purposes is not required.
V. Personal data security and protection
We protect personal data to the maximum extent possible using modern technologies that correspond to the level of current technical development. We protect them as if they were our own. We have taken and maintain all possible (currently known) technical and organizational measures that prevent the misuse, damage or destruction of your personal data.
We process data exclusively in the European Union or in countries that provide an adequate level of protection based on the decision of the European Commission.
VI. Disclosure of personal data to other persons (recipients of personal data)
Other persons who are in the position of intermediaries or coworkers help us to secure some of our contracts or legal obligations. These include, in particular, the accountant, the administrative assistance, the providers of data storage and software applications and, in the case of the sending of a book or other physical products, also the contract carrier. We enter into written agreements with intermediaries in which it is agreed to fulfill the obligations in the field of personal data protection in order to keep your data secure.
Personal data may be shared with state and / or law enforcement authorities if required by applicable law or if the protection of our legitimate interests (including the legitimate interests of third parties) so requires in accordance with applicable law.
Currently, to provide specific processing operations that we cannot provide on our own, we use the services and applications of intermediaries who can protect data better than we do and specialize in the processing.
It is possible that in the future we will decide to use other applications, or intermediaries, to facilitate and improve processing. However, we promise you that in such a case we will place at least the same demands on intermediaries for the security and quality of processing as on ourselves.
VII. Information about your other privacy rights
A. Right of access to personal data
This is the right to confirm whether we process your personal data and, if so, to access this data and information about its processing.
B. Right to correct personal data
This is your right at us correcting inaccurate personal data related to you without undue delay. Considering the purposes of the processing, you have the right to supplement incomplete personal data, including by providing an additional statement (in which you provide the data completely).
C. Right to erase personal data (right to “be forgotten”)
In cases provided by law or the GDPR, you have the right to request that we delete your personal data without undue delay (in the GDPR, the reasons are set out in Article 17, including the exceptions where the deletion will not take place).
D. Right to restrict processing
In the cases set out in Article 18 of the GDPR, you have the right to request that we restrict the processing of your personal data.
E. Right to data portability
Under the conditions set out in Article 20 of the GDPR, you have the right to obtain your personal data and transfer them to another operator. If technically feasible, you have the right to request a transfer directly to another operator.
F. Right to object to processing
In cases where we process personal data for legitimate interests, you have the right to object to such processing and then we will no longer process the data unless our legitimate interest outweighs your interests or your rights and freedoms. If direct marketing is the legitimate interest, then raising an objection always results in the termination of further data processing for direct marketing purposes.
G. Right to lodge a complaint with the authority
If you believe that your rights in the field of personal data protection are being violated, you have the right to file a complaint with the Office for Personal Data Protection. In such a case we would appreciate if you can first inform us of your intention so that we can correct any potential mistakes.
Unsubscribing from newsletters and business messages
We send you inspirational e-mails, articles or products and services if you are our customer based on our legitimate interest. If you are not a customer yet, we send them only based on your consent. In either case, you can unsubscribe from emails by pressing the unsubscribe link in each email you receive.
VIII. Other important information for exercising your rights
If you have further questions about our processing of your personal data, you can contact us at hello”at”growtrails”dot”com. By sending an e-mail, you can also directly exercise your rights, about which we write in Article VII. We would just like to point out that for the purpose of verifying that the request is indeed applied directly by you, we may then contact you and verify your identity and request in an appropriate manner. The same applies to any telephone and similar communication.
We would like to assure you that our employees and co-workers who will process your personal data are obliged to maintain the confidentiality of personal data and security measures, the disclosure of which would jeopardize the security of your personal data. This secrecy continues even after the end of the contractual relations with us. Your personal data will not be disclosed to any other third party without your consent.
You can always find the current version of this document on the website www.growtrails.com. This text is effective from 12.4.2021.


IRS Redefines Spouse, Husband and Wife
The U.S. Supreme Court has ruled that all states must grant same-sex couples the right to marry. In a 5-4 decision by the United States Supreme Court, Justice Kennedy, wrote: “No union is more profound than marriage.”
The IRS published proposed regulations that redefine the way the Code dictates the marital status of taxpayers for purposes of the income, estate, gift excise and payroll taxes. The regulations add proposed regulation Section 301.7701-18, which provides the following:
For federal tax purposes, the terms spouse, husband, and wife mean an individual lawfully married to another individual. The term husband and wife means two individuals lawfully married to each other. A marriage of two individuals is recognized for federal tax purposes if the marriage would be recognized by any state, possession, or territory of the Unites States.


How is Insurance Purchased?
Insurance is sold either directly by an insurance company, by an agent representing a particular company or by an independent broker that sells the products of a number of companies. When insurance is sold through an agent or broker, the policy premium includes a commission to the seller.
The best way to buy insurance is through an independent broker that sells the products of a number of companies. This assures that you are getting more than one perspective on the products that are available. If an insurance company sells directly and through agents or brokers, the premiums will be the same no matter which way the product is purchased.
What Insurance Should One Have?
There are many insurance products available. Health Care Professionals should consider these products:
- Medical Malpractice Insurance
- Property & General Liability
- Workers Compensation
- Medicare and Medicaid Fraud and Abuse
What is Medical Malpractice Insurance?
This product, often called Medical Professional Liability Insurance, is a must for every health care professional.
Even the most competent professional can make a mistake and should protect against that possibility. Even Professionals who make no mistakes can be sued. Defending a malpractice lawsuit is often expensive even when the defendant wins. The costs include legal fees, expert witness fees, other expenses and, if a case is lost or settled, the payment. Health care professionals win most malpractice lawsuits, but the legal system rarely allows for the recovery of expenses by the winner. Since the cost of defense is high and a loss can be devastating, this insurance product is essential to every practice.
What is Covered by Medical Malpractice Insurance Policies?
Medical malpractice insurance insures against claims of medical negligence. Most policies also cover your conduct as a member of a peer review panel. This feature protects against lawsuits claiming that an adverse peer review decision made by the insured was inappropriate and caused a loss of income. Some policies provide a dollar amount available to the insured if a lawyer is needed to defend against licensing or peer review proceedings.
Who is Covered?
Medical malpractice insurance coverage should be obtained for yourself, your entity (corporation, Limited Liability Corporation, Partnership, etc.) and your employees.
Coverage is needed for yourself because you are rendering the professional services. If you have a corporation or other entity, it can usually be reached in a malpractice suit because employers are held liable for the acts of their employees. It is important to protect the entity because it holds your business assets such as equipment and accounts receivable. It is important to cover your employees or to require that they maintain their own coverage to assure that their assets are protected.
In solo practice situations, insurance companies generally offer entity coverage sharing policy limits with the health care professional at no extra charge. If there is more than one health care professional in a group, coverage for the entity is usually given its own policy limits and the premium charge is usually about 10% of what all of the insureds in the group are paying.
On physician policies, employee coverage is usually available for nurses and other staff, sharing limits with the employer at no additional premium. However, some employees such as Midwives, Physician Assistants, Nurse Practitioners, and Certified Nurse Anesthetists require individual coverage at an additional premium. Any application completed for Malpractice insurance coverage should detail your employees and you should determine if all you employees are covered.
Are there Exclusions?
All policies contain exclusions detailing conduct that is not covered. Typically, policies exclude coverage of illegal conduct, sexual improprieties, items misrepresented on the application for insurance, hospital or laboratory administration and records alteration.
When completing an application for insurance, it is important to give as complete answers as is possible. It is important to give an insurance company all of the information it needs to underwrite your practice. Insurers rarely verify the information on the application with outside sources. They do not have to because misrepresentations can void the policy.
What are Policy Limits?
Policies specify the most that will be paid for any one claim, the “individual limit,” and the most that will be paid in any policy year for all claims, the “aggregate limit.” For example a policy with limits of $1,000,000/$3,000,000 will provide a maximum of $1M per claim and $3M for all claims during a policy term. The limits that are needed should be discussed with the insurer or your representative. In some states, insureds carry limits are low as $100,000/$300,000. The limits generally taken across the country are $1,000,000/$3,000,000.
What are Claims Made and Occurrence Policies?
There are two basic policy forms offered by medical malpractice insurance companies, claims made and occurrence.
Occurrence coverage is the most desirable form of coverage, but it is not available in all states. An occurrence policy is complete when you purchase it and on cancellation continues to provide coverage for future claims based on conduct that took place during that policy term. The limits that are available to pay a claim are the limits that were in place during that policy term that the service was rendered. Premiums for this product are level except to the extent that a company may increase or decrease premiums over time.
Claims made policies provide coverage only so long as the insured continues to pay premiums for the initial policy and any subsequent renewals. If one is insured by a claims made policy for five years and stops paying premiums, coverage ceases for any cases that the company did not accept during the policy term. To lock in coverage forever under this policy form, an insured must purchase an Extended Reporting Endorsement (called a “tail”). This endorsement allows an insured to continue to report claims after the policy is cancelled. Tail premiums usually range from 100% to 500% of the mature premium (see below) and the premium is usually due as a single payment shortly after cancellation of a policy.
However, one can move between claims made insurers without purchasing a tail. If a professional desires to change insurance companies, often the new insurer will take over the predecessor insurance company’s responsibilities by writing its policy retroactively over the previous insurer. It picks up the retroactive date, the first date of coverage, offered by the previous insurer and charges a premium based on the number of previous years of coverage needed. Claims made policies have premiums that increase annually usually over a period of five years; the fifth-year premium is referred to as the “mature premium.” When writing retroactive coverage, the new insurer’s premium usually does not exceed its mature premium for this specialty.
Many medical malpractice insurance companies offer a free tail if an insured dies, is totally disabled or retires from practice after five years of coverage with that company at a minimum age of 55. If this feature is not included in your policy, you ultimately need to purchase a tail to maintain indefinite coverage after you stop working. Moving from one claims made insurer to another may be difficult for health care professionals relocating to a new state because many malpractice insurers are regional and do not want to assume retroactive coverage out of its geographic area.
(For more on claims made vs. occurrence coverage, see our blog entry “Claims Made Vs. Occurrence Medical Malpractice Insurance Policies” on our blog www.MedMalInsuranceBlog.com)
What Else Do I Need to Know About Claims Made Policies?
In a claims made policy, the limits that apply to a claim are the limits that are in place at the time the claim is made not at the time the services were rendered.
An insured who has switched from one claims made insurer to another must be able to determine which company is responsible for a claim. Claims made polices come in two forms, “incident” or “demand” reporting. In the better form, incident reporting, a claims made insurer is responsible for any incident reported to it during the time that its insurance is in force, even if it does not ripen into a claim until after the policy is cancelled. In this policy form, if an insured has a bad outcome and reports it to the insurer, the company is responsible for any claim that is ultimately made on that incident. In the demand reporting form, the company does not accept as its responsibility anything but claims made during the policy term. A bad outcome is not its responsibility unless it ripens into a claim during its policy term. This inferior product can significantly affect an insured’s ability to change from one insurer to another if there has been a bad outcome that may lead to a claim because insurance companies are not likely to provide coverage to an applicant if they must also pick up a potential lawsuit as part of the package. In this setting the insured is almost always forced to purchase an expensive “tail” endorsement before switching insurers or to stay with the current insurer until a claim is made.
Are There Other Considerations When Selecting An Insurer?
It is important to select an insurer that has the financial strength to survive for the long term. Always ask for a company’s financial rating. There are a number of rating services. The oldest is A. M. Best and Company. Your insurer should have an A. M. Best rating of at least “A-.” This is the range occupied by most solid malpractice insurers, but by itself is not enough to make a decision. Determine how long the insurer has been in business and particularly how long it has been operating in your state. Compare its premium to those of its competitors and obtain a satisfactory explanation if it is too much lower that its competition.
Professionals newly entering private practice often have “new practitioner” discounts available to them. These discounts may vary between companies. Also, many companies offer discounts to professionals who work part-time, have taken a risk management course or have been claims free for a number of years. Make sure to inquire about these discounts if you think you may qualify.
What Else Should I Consider?
This summary of medical malpractice insurance provides an overview of this complicated product. There are many variations. Some companies offer hybrid versions of claims made and occurrence policies. Exclusions vary from company to company. It is important to read your policy and understand its terms. If you are switching insurers make sure the new policy correctly picks up retroactive coverage from the previous insurer. The importance of understanding your coverage cannot be understated.
What are Property & General Liability Policies?
Property and General Liability coverage is essential office coverage. It provides broad protection at a very low cost. Most offices with up to $100,000 in equipment and supplies will be able to obtain this coverage at an annual premium of $500 or less.
This policy protects against many types of damage to or theft of equipment, money, supplies and office improvements. It can also cover against employee dishonesty, losses from accounts receivables that cannot be reconstructed after such things as fire or other damage, and losses to computers resulting from power surges, lightning and the like. One of the most important coverages offered in these policies is “business interruption” which, in better policies, will cover business downtime after a covered loss of use of the office premises by providing funds to maintain ongoing expenses and match the profits of the practice for up to one year.
This policy also covers injuries that occur to others while they are on your premises and protects you against claims of liable and slander. Generally, umbrella coverage can be added to this policy at a low cost to increase the limits of liability covered under this and other polices such as Workers Compensation coverage (but not for Malpractice coverage).
What is Workers Compensation Coverage?
Workers Compensation coverage is usually required by law. It provides protection to employees for on the job injuries. By maintaining this coverage, employers are usually relieved of any liability for such injuries.
The premium for this coverage is based on the office’s total payroll. The laws often allow employers of small business to exclude the owners from coverage. Thus, you can reduce your premium, by excluding coverage for yourself. However, before excluding yourself, assure that your health insurance policy does not exclude job related injuries and illnesses. Also, you may wish to consider maintaining this coverage for yourself if you are exposed to significant hazards in your practice.
What is Medicare and Medicaid Fraud and Abuse Coverage?
The Federal government has stepped up its enforcement of Medicare and Medicaid Fraud and Abuse laws. These laws govern billing the government for procedures under these programs. Billing in excess of what the government considers acceptable can result in significant penalties. Moreover, a government investigation under these rules can be costly even if a physician has fully complied with the rules and as with malpractice, the cost of defense of an investigation can be exorbitant. While this coverage does not rise to the level of “required,” it should be considered by every practice, particularly high volume practices, to cover the costs of legal fees and fines.
As with any overview, this insurance information is general and intended to help you make informed decisions. The actual policies available in your state may contain features not discussed above. An insurance policy is a contract between you and an insurance company. You should read and understand any policy that you purchase. If you have any questions, have the company or insurance broker or agent take as much time as you need to explain policy terms to your satisfaction.


Attorney-at-law or simply attorney is the name given to the practising lawyers in many countries and provinces all over the world. The term originated in parts of England and Wales and later began to be used by many others too. People often ask, what is the difference between an attorney and a lawyer?
Though these two terms are often used to imply the same thing, there is a subtle difference in between them. Lawyers simply refer to the people who are trained in law. They might not be trained or authorised to provide legal guidance to anybody. Attorneys, who are basically lawyers, are practically trained to practice law in a jurisdiction and have passed an exam for the same.
So, it can be said that “all attorneys are lawyers but all lawyers are not attorneys”.
Association of lawyers is something which you will find in many countries nowadays. These associations can be non-profit ones with welfare policies or can even be a body or association from where it is possible to get lawyers for fighting cases or seeking legal help. These bodies are usually formed on the basis of the expertise that these lawyers have. While some of them are formed of lawyers specialised to handle criminal cases, others may deal with civil ones. These associations thus act as the resource pools of lawyers and if you do not know whom to approach to seek legal help in case of a legal case, you may appoint from here. On the other hand, associations with welfare schemes such as child welfare or wildlife conservation are also prevalent in many jurisdictions. These are not meant for finding lawyers for consultancy but a group of like-minded lawyers who aim at contributing towards the society. State By State Requirements to Become a Lawyer http://www.lawyeredu.org/attorney-vs-lawyer.html


Jan 25, 2022
COVID and the associated vaccine mandates continue to provide employers with unique challenges and concerns. Interestingly, COVID-related claims and lawsuit outcomes associated with employment have not (to date) lined up with employers’ worst fears. On this episode, Marie-France Gelot, Senior Vice President, Insurance and Claims Counsel, talks about activity in the field of employment practices liability insurance as it pertains to vaccine mandates and draws historical reference to other challenging periods for employers. Listening will give you an update on the status of vaccine mandates and an insightful perspective.


Town of Eaton
8am – 5pm
Be sure to take note of the important items listed below that may affect your application and inspection.
The Town of Eaton has adopted an ordinance that went into effect on May 22, 2021 which requires all contractors performing work within town limits to be licensed through the Town. Contractors will need to register in the Cascade software. If you have already registered and need to be licensed, please contact the Town of Eaton for payment and upload your proof of liability insurance via Cascade with the Town of Eaton listed as the insurance certificate holder.
The Town of Eaton has adopted the 2018 I-Codes along with the 2012 Energy Code and 2020 National Electrical Code. Please see the Town of Eaton Code Adoption Document in the Related Resources section. New fees were adopted in January 2021.
Health Department plan reviews and related permits are conducted separately by Larimer and Weld County Health Departments. If you are building or remodeling a restaurant, bar, grocery store, hotel, health care facility, daycare center, or school you will need to contact the health department for their submittal requirements. Click here for health department contact information.


Investigator since 1984
What I once had in mind was becoming a teacher of economics. I wanted to be a passionate teacher who shared his insights and love for economic processes. I even obtained my first-degree teaching qualification. But things turned out differently.
In 1984 I became a State Auditor at the Tax and Customs Administration, where I worked for seven years. I learned to passionately describe facts in the context of a circumstance, within a relevant legal framework. In fact, I still do that in most of my assignments to this day.
I learned a lot at the Tax and Customs Administration. We were the first to learn to see the taxpayer as a customer, although said taxpayer may not have been quite ready for that yet. I still do not see a person involved in an investigation as my opponent, but as a person or legal entity in which I have an interest, who must be able to make his case properly and must be protected in his rights. Only then can a sense of justice be created, which is so important to avoid inequalities.
After a period of 4 years as a tax consultant at Loyens & Volkmaars, I joined KPMG in 1995 as a chartered accountant in the forensic accounting profession. At that time, fact-finding was usually aimed at establishing unlawfulness. I learned a lot about fraud and integrity and what motivates people to give a false impression with the intention of obtaining an undue advantage. Yet this is not the essence of the profession of forensic accountant; the interpretation belongs in the legal domain and not in that of the fact-finding investigator, who, moreover, is rarely a behavioural scientist.
Nowadays, having held senior positions at Andersen, EY and Grant Thornton, among others, I am both an expert in independent financial economic research and an expert in integrity and fraud management, and sometimes these two areas come together, for example when an auditor comes across indications of fraud in his audit or when an organisation suspects corruption or fraud. And the great thing is that in addition to carrying out investigation and consultancy assignments, I now also teach a lot in my areas of knowledge, with passion of course, and thus gradually learn more and more from behavioural science.
An assignment must always serve a legitimate interest and be relevant. I don’t look for ways to specifically target someone. My role is to carry out independent fact-finding in order to clarify a statement for the purpose of finding the truth. This can be done as an expert in a lawsuit or as a forensic accountant in a fraud investigation. But I always want to know in advance what the outcome of my investigation will be used for. Only then is an investigation relevant.
Passion, energy and commitment drive me to do my job as well as possible. I am not flawless and always invite my client to refute my findings, to contradict them, until we know that we are right or that our differences of opinion are permanent, but that we do at least agree on that.
An expert investigator always determines what (closed) question their client wants to answer with the results of their investigation. The investigator checks with his client what he intends to do with the results of the investigation.
On the basis of this knowledge, the investigator establishes the legal framework within which the investigation takes place. That legal framework will determine the further design of the investigation.
Within that framework, the investigator formulates the factual (open) investigation questions to be answered factually and the resulting plan of action, so that the client gets exactly the facts he needs to answer his question and justify the intended action.
That makes an investigation relevant.
The results of an investigation do not depend on the choice of one or the other expert investigator. The opinion or judgment of the investigator is irrelevant.
The investigation is free of values and does not lead to a judgement by the investigator, but provides the foundation underneath the judgement by the client, the lawyer or the court.
An investigator records his sources and the results for each claim in his report. The authenticity of the sources and results should be recorded as well as possible.
An interview report is valuable if it turns out to have been shared with the interviewee and has been received back with corrections. If this was done by e-mail, the file includes the related e-mails. Preferably, the file should also include a sound recording of the interview.
An investigation that is designed to be relevant should always be reproducible. Another expert investigator should arrive at similar results with a similar design.
In fact, an investigation design can be seen as a set of specifications for the construction of a house; if you put all the building blocks together in an agreed manner, the same structure is created.
Koninklijke Nederlandse Beroepsvereniging van Accountants
Association of Certified Fraud Examiners
Start in time!
Clearly, time is an important factor in expert investigation. Therefore, please contact me as early as possible. Not only does this ensure better file creation, but it also saves you time.


The group welcomes the fact that the Kingdom has fully implemented its commitments to combat money laundering and the financing of terrorism within the established deadlines. A positive impact is expected on the sovereign rating and positioning during negotiations with international financial institutions.
The Financial Action Task Force (FATF) has decided, unanimously among its members, to withdraw the Kingdom of Morocco from the enhanced supervision process, known as the "grey list", after evaluating the conformity of the national system with international standards. related to the fight against money laundering and the financing of terrorism, and this, since the adoption by the FATF, in February 2021, of the specific action plan for the Kingdom of Morocco. This decision was made at the FATF General Assembly, held in Paris, France, from February 20 to 24, 2023.
This decision by the FATF follows the positive conclusions contained in the report of the group's experts, sanctioning the field visit carried out in our country from January 16 to 18, 2023.
This report, under which Morocco has been removed from the gray list, welcomed the Kingdom's formal political commitment to the conformity of the national mechanism to combat money laundering and the financing of terrorism with international standards, as well as the full compliance by our country with all its commitments within the established deadlines.
The decision to withdraw Morocco from the enhanced monitoring process, known as the "grey list", is the culmination of the efforts and proactive actions of the Kingdom of Morocco, in application of the Royal High Directives, which have involved a battery of legislative measures, organizational, awareness-raising and monitoring measures, applied by the different national authorities and institutions concerned, under the coordination of the National Financial Information Authority, in collaboration with legal entities under public or private law.
Morocco's exit from the gray list will have a positive impact on sovereign and local bank ratings, in addition to reinforcing the Kingdom's image and its positioning in negotiations with international financial institutions, as well as the confidence of foreign investors in the national economy.
In order to consolidate the achievements of recent years, the Kingdom of Morocco reiterates its firm commitment to continue strengthening the national mechanism to combat money laundering and the financing of terrorism, in accordance with the evolution of international standards in the matter, and emphasizes that this commitment now has a strategic and institutional nature aimed at preserving the national financial system against the dangers of financial crimes.


To convey a property from a seller to a buyer, or encumber a property with a new mortgage, Indiana Land Title provides escrow and settlement services as a neutral third party to the transaction. Indiana Land Title acts upon the instructions of the principals and may be requested to coordinate key tasks such as:
- Deposit and disburse funds
- Process and coordinate the flow of documents and funds
- Keep all parties informed of progress to the escrow
- Respond to the lender’s requirements
- Coordinate the signing of loan/closing documents
- Prorate and adjust insurance, taxes, rents, etc.
- Record the deed and loan documents
- Prepares a final statement outlining funds received and to be disbursed in the transaction
Why work with Indiana Land Title?
- Indiana Land Title provides escrow/settlement services that are backed by a large, financially stable corporation
- Indiana Land Title is the only company with a single, national closing platform. Our leading-edge technology provides a superior ability to communicate and process orders
What do we offer?
- Top-flight customer service and support
- Expertise in handling complicated transactions, especially in today's challenging environment
- Cutting-edge technology for an enhanced ability to communicate and process orders
- Outstanding customer service and support


Download the Communication Equity Call to Action in PDF format here.
CommunicationFIRST and the 47 undersigned supporters of communication rights, access, and equity urge the incoming Biden-Harris Administration to take immediate and specific steps to safeguard and advance the human and civil rights of people with disabilities, especially individuals who have little to no understandable speech and rely on augmentative and alternative communication (AAC). Children, working age, and older people with significant communication disabilities have always been among the most marginalized in our society.
The pandemic and racial disparities are threatening the health and lives of these persons in an unparalleled manner. Individuals who require AAC are often institutionalized, isolated, immunocompromised, and wrongly regarded as lacking in the capacity, need, or right to communicate and make decisions about their lives. This has been found to be endemic in health care contexts; see, for example, here, here, and here. Furthermore, Black Americans and other people of color are more likely to experience stroke, ALS, Parkinson’s, and other conditions that may require them to use AAC. Research also indicates that individuals who belong to racial, ethnic, and linguistic minority communities who need AAC frequently face added difficulties in obtaining it; see, for example, here, here, and here. We must not allow such injustices to linger, especially at this time.
We strongly urge the administration to act on the following nine steps in its first six months, by no later than July 26, 2021, the 31st anniversary of the Americans with Disabilities Act (ADA).
1. Investigate and prevent health care discrimination against people with communication disabilities.
The Departments of Justice (DOJ) and Health and Human Services (HHS) must investigate the death of Sarah McSweeney, an AAC user who died in an Oregon hospital reportedly in significant part due to the blatant biases of members of her medical team and their judgment that her life was not worth saving. The investigation should make an explicit finding on whether her civil rights were violated and if so, what enforcement actions will be taken. The agencies should also announce the steps they will each take to help prevent future egregious discrimination and the taking of disabled lives. The President should issue the directive to investigate immediately upon taking office and the investigation’s findings and consequent enforcement and policy recommendations should be made public within 180 days.
2. Assure the effective communication rights of children and adults with speech-related disabilities, especially in public health emergencies.
The Departments of Justice, Health and Human Services (HHS), and Homeland Security (DHS) should develop and issue joint guidance to clearly delineate the effective communication rights of individuals with expressive disabilities, including those that rely on AAC, tailored to the missions, authorities, and responsibilities of all three agencies. Most federal guidance on effective communication to date has focused on the first two types of communication disabilities — vision and hearing — while neglecting by comparison the third type relating to speech. This lack of specific guidance has created obstacles to ensuring civil rights protections of people who cannot rely on speech to be understood. This has proven especially challenging during the pandemic.
DOJ should take the lead on this effort because of the coordination role it plays in the consistent enforcement of the ADA and Section 504 of the Rehabilitation Act across the federal government. It is also crucial that HHS and DHS develop this joint guidance given the complementary roles both play in assuring the health, well being, independence, and security of all people particularly during the pandemic and other disasters and emergencies as well as the paramount role effective communication must play in such vital efforts.
This guidance should build on the joint FAQs on effective communication issued in November 2014 by the Departments of Education and Justice and should take effect no later than July 26, 2021. Additionally, since all other federal agencies have an obligation to comply with and enforce the effective communication requirements of ADA and Section 504, each should be directed to use it to develop guidance of their own.
3. Clarify the ADA’s anti-discrimination, integration, and effective communication requirements for people with speech-related disabilities in all facets of life.
The civil rights guaranteed to individuals who rely on AAC under the ADA, Section 504, and the Olmstead decision are routinely ignored and violated in the best of times, resulting in such persons continuing to experience widespread isolation, abuse, neglect, and institutionalization, and extreme discrimination in communication access, education, health care, employment, and all other facets of life. The pandemic has only exacerbated these injustices. It is critical that DOJ, in coordination with other federal agencies and stakeholders, develops and implements guidance, training, technical assistance, and other measures to clarify, stress, and emphasize to all covered entities what the ADA anti-discrimination, integration, and effective communication mandates mean for children as well as working age and older adults with significant expressive disabilities. The guidance and activities should be developed for, applied to, and carried out during both the pandemic and the post-pandemic era.
4. Guarantee equal educational access for students with significant expressive disabilities.
Despite progress in increasing equal and inclusive educational opportunities for individuals with disabilities from early intervention through post graduate studies, students who rely on AAC to be understood are still branded as “less than” from the start. They are assigned low expectations and assumed to be less likely to learn, less intelligent, less likely to communicate, and less likely to connect or to make a life for themselves. The President-elect knows first-hand what it is like to grow up with a speech disability and the importance of us all replacing the prejudices, discrimination, and dreams never lived with greater understanding, justice, and opportunities.
The Biden-Harris Administration should take several immediate actions to advance educational access and opportunities and outcomes for persons who use AAC throughout life:
- The Education and Justice Departments should offer information, training, and technical assistance to students with significant expressive disabilities, their parents, teachers, schools, state education departments, school districts, higher education institutions, and other stakeholders on the importance of ensuring effective communication in a range of educational contexts, and ways to comply with the communication provisions of the ADA, Section 504 of the Rehabilitation Act, and the Individuals with Disabilities Education Act (IDEA). The rights of individuals using AAC to enroll, attend, and have equal access to post-secondary, graduate, post-graduate, and other lifelong educational, employment, or other educational opportunities should be clarified.
- The Education and Justice Departments should immediately develop and issue joint guidance on the educational access and communication rights of students who use AAC during the pandemic. The guidance should be followed by training and technical assistance.
- The Education Department should review the extent to which Intelligence Quotient (IQ) tests and similar cognitive assessments are inappropriately used with students with motor and speech disabilities, resulting in lifelong discriminatory and harmful effects, and determine appropriate short- and long-term actions to prevent and reverse their use and effects. The Education Department should also take action to ensure that actual or perceived intellectual disability is never used as a basis to deny a student access to AAC.
5. Ensure safe and equitable access to instruction during the pandemic.
Students who rely on AAC to be heard and understood generally have multiple co-occurring disabilities and health conditions that can affect learning, mobility, coordination, personal care, and physical and emotional needs. They therefore often require in-person assistance from an adult throughout the school day. They also face significant increased risk of both contracting and dying from COVID19. Entering group settings in school buildings before a vaccine is available for children significantly increases these risks. As a result, many AAC users for safety reasons must continue to be educated remotely. But because many school districts are denying AAC users the in-person support they need to access virtual learning, they are effectively shut out of the same educational opportunities being provided to students without disabilities.
On January 4, 2021, CommunicationFIRST released the results of a national survey of families about student experiences attempting to access safe instructional opportunities during the pandemic. We learned that while many students are being denied access to the supports they need to safely access virtual instruction from home, more than a dozen school districts in nine states have figured out a way to comply with the ADA and to safely provide in-person aides to support these most vulnerable students from their homes or elsewhere, to ensure they have equal access to the same educational opportunities being provided to nondisabled students throughout the pandemic.
The Biden-Harris Administration must make the issuance of such guidance and the provision of related training and technical assistance one of its highest priorities. No student should be forced to choose between avoiding COVID19 health risks and receiving basic access to educational opportunities.
6. Stress and invest in lifelong literacy learning and success.
Educational and career success requires effective communication. Communication is generally most versatile, flexible, and effective in those settings when expressed with language. The majority of what people wish to communicate in sign, spoken, and written language is spontaneous and cannot be adequately conveyed in one word or stock phrases. To be understood, those that use text-based AAC must literally spell out most of what they say each day. It is imperative, therefore, that these children and adults are afforded the opportunities, tools, and support they need to learn, strengthen, and use optimal literacy skills at every stage of their life. Its development must begin at a young age and continue throughout life and is pivotal to our humanity. AAC, American Sign Language, Braille, plain language, technology and other accommodations make it possible for all people to communicate as never before. Yet, far too many who need AAC lack it and are consigned to lifetimes incommunicado. Urgent actions to end this vicious cycle must begin now.
Accordingly, the Education Department should work with other federal agencies, persons with significant expressive disabilities, families, teachers, states, school districts, higher education, foundations, and experts in AAC, lifelong literacy learning, aging, health care, and other providers to develop a national strategy for identifying the causes, effects, and extent of this discrimination and taking short- and long-term actions to combat it by creating greater equality of opportunity for people with significant communication disabilities.
7. Remove bureaucratic barriers under Medicare and Medicaid that deny people with disabilities access to the AAC they need to communicate.
Children and adults with significant expressive communication disabilities and their families experience enormous barriers and hardships in obtaining necessary AAC assessments, devices, and services in typical times. COVID19 has made matters even worse. The Centers on Medicare and Medicaid Services (CMS), for example, has refused to respond to calls from CommunicationFIRST and other organizations to permit Medicare to pay for telehealth assessments to determine whether beneficiaries’ accessing a speech generating device is a “medical necessity.” In other words, Medicare is insisting that such evaluations take place only in-person, requiring people with disabilities to choose between risking their lives and forgoing communication. This policy, coming from an agency charged with ensuring improved health of Americans, is both incomprehensible and unconscionable. In another bureaucratic nightmare, according to press reports, the Arizona Medicaid program instituted a practice over a year ago to automatically deny claims to pay for communication devices.
CommunicationFIRST and the undersigned organizations are deeply concerned by these incidents and the biases and discriminatory attitudes that undergird them. We fear that other public and private insurers have similar policies and practices in place already or might institute them in the future if no action is taken. To unjustly deny anyone their ability and right to express themselves subverts our nation’s creed.
The HHS Secretary should immediately direct CMS to reverse Medicare’s refusal to pay for telehealth AAC assessments and to investigate and reverse any state practice that denies Medicaid funds for AAC devices. CMS also should work with other federal and state insurers, state insurance commissioners to assure that public and private plans have AAC coverage policies and practices that meet the requirements of the Affordable Care Act and ADA as well as other federal and state laws.
8. Promote equitable access to AAC more broadly.
Despite great advances in technology, education, law, and other fields, many people with significant speech-related disabilities continue to be denied access to robust, language-based AAC strategies, tools, and supports necessary to effectively communicate with others. Students of color, English learners, and those from lower income families face even greater barriers to accessing effective AAC. Deep-seated, systemic prejudice posits such persons cannot comprehend or produce language, and therefore do not need any tools to communicate more effectively. Such bias results in egregious discrimination and degradation.
Research shows that those who lack access to effective AAC are more likely to experience institutionalization, abuse, lower levels of education, and worse employment and health outcomes. Children and adults with significant communication disabilities who are Black, indigenous, or people of color or whose primary language is not English face additional barriers and discrimination. Over three decades after the enactment of the ADA, it is time to bring these gross injustices to an end. As a nation, we must ensure all people with significant communication disabilities have access to AAC and the opportunities to lead decent lives regardless of race, age, class, disability, gender, language, living situation, sexual identity, socioeconomic status, or other classification.
The Biden-Harris Administration should conduct a comprehensive, whole government effort to identify the causes, effects, and extent of this discrimination as well as the short- and long-term actions that must be taken to combat it by creating greater equality of opportunity for people with significant communication disabilities. We strongly recommend the Domestic Policy Council be charged with leading this review in consultation with the Departments of Justice, Education, HHS, other federal agencies, people with significant communication disabilities, their families, and other stakeholders and that the review’s findings and recommendations be made available to the public and begin to be implemented within the first year of the Administration.
9. Improve and expand data gathering and analysis efforts, and encourage data-driven decision making.
The National Academies of Sciences reports that data on individuals with significant communication disabilities are limited and disjointed and are rarely gathered, analyzed, or used to shape policies and programs that purportedly are designed to serve this high support-need population. How effective are the billions in federal dollars devoted to these programs in terms of ensuring improved education, communication, health, employment, and quality of life? Similarly, characteristic data on this population’s socio-economic status as well as the barriers and discrimination they endure in every sphere of American life is also terribly lacking. In fact, no reliable statistical survey or administrative data exist at the national or state level on the socio-economic characteristics, quality of life, or the unmet needs of this population. When people go uncounted, their needs, rights, abilities, and aspirations are ignored.
Given the known and unknown impacts the pandemic has had on people with significant communication disabilities, it is vital that the Biden-Harris Administration close these gaps in data, knowledge, and policy-effectiveness now. In its review on the need to eliminate discrimination and advance equality of opportunity for such individuals, the Domestic Policy Council should recommend steps to close these gaps.
¤ ¤ ¤
Over the past year, COVID19, the struggle for racial equity, and threats to our democracy have shown us once again that, as Dr. King wrote, “The ultimate tragedy is not the oppression and cruelty by the bad people but the silence over that by the good people.” We call on President-elect Biden, Vice President-elect Harris, and the new Congress to join with us and provide leadership to end the oppression of silence that is ever present in the everyday lives of millions of marginalized children and adults with significant communication disabilities.
Questions may be directed to CommunicationFIRST’s Policy Director, Bob Williams, at email@example.com, or Executive Director, Tauna Szymanski, at firstname.lastname@example.org. Thank you for your commitment to people with expressive communication disabilities.
Alliance Against Seclusion and Restraint
American Association on Health and Disability
American Association of People with Disabilities
American Physical Therapy Association
Assistive Technology Industry Association (ATIA)
Assistive Technology Law Center
Association of University Centers on Disabilities (AUCD)
Autism and Communication Center
Autism National Committee
Autism Society of America
Autistic Self Advocacy Network
Autistic Women & Nonbinary Network
Bazelon Center for Mental Health Law
Brain Injury Association of America
Center for Public Representation
Council of Parent Attorneys and Advocates
Disability Justice League
Disability Rights Education & Defense Fund
Disability Voices United
Fund for Community Reparations for Autistic People of Color’s Interdependence, Survival, & Empowerment
HIGH IMPACT Mission-based Consulting & Training
Justice in Aging
Moms of Black and Brown Children
National Association of State Directors of Developmental Disabilities Services
National Center for Learning Disabilities
National Council on Independent Living
National Disability Rights Network
National Down Syndrome Congress
National Health Law Program
National Joint Committee for the Communication Needs of Persons with Severe Disabilities (NJC)
State of Education
The Advocacy Institute
The Alliance for Citizen Directed Supports
The Arc of the United States
The Aurelia Foundation-Creative Steps Adult Program
The Partnership for Inclusive Disaster Strategies
Therapist Neurodiversity Collective
Union for Reform Judaism
United Cerebral Palsy
United States Society for Augmentative and Alternative Communication
World Institute on Disability


LAW ON THE SERVICES OF THE INFORMATION SOCIETY (LSSI)
Revision date: 06-17-2020
AIRPILOT ESCUELA DE VUELO S.L.U., responsible for the website, hereinafter RESPONSIBLE, makes this document available to users, with which it intends to comply with the obligations set forth in Law 34/2002, of July 11, on Services of the Company of the Information and Electronic Commerce (LSSICE), BOE No. 166, as well as informing all users of the website regarding the conditions of use.
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Obtaining a Work Permit in Portugal
Obtaining a Work Permit in PortugalUpdated on Monday 24th August 2020
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The requirements for legally working in Portugal vary according to the nationality of the employee. Obtaining a work permit in Portugal is a preliminary and mandatory step and it can also be discussed with the employer before the relocation is complete. Our lawyers in Portugal can explain the main aspects each foreign employee needs to take into consideration before deciding to apply for a job in the country. All foreigners who wish to find out more details about the relevant employment laws can talk to one of our experts.
Do I need a work permit if I’m an EU/EEA or Swiss resident?
EU/EEA and Swiss residents do not need a work permit in order to be able to have a job in Lisbon or any other Portuguese city. Non-EU nationals, however, need to apply for a Portuguese work permit before they may begin employment. The application for this permit is subject to an evaluation from the relevant labor force authority in the area where the individual will work or reside. In almost all cases, the applicant must bring forward proof of employment or, in other situations, proof of marriage in Portugal to a national.
Our team of lawyers in Portugal who specialize in immigration matters can give you more details on the policy for those foreign nationals who want to work in Portugal for longer periods. Here is an infographic that explains more:
Short-term work visa in Portugal
Persons accepting jobs on a short-term in Portugal will have to apply for a specific visa in this matter. This is the Portuguese short-term visa which is issued for no more than 6 months. The labor authorities in Portugal will have to make verifications in this matter and evaluate the workers soliciting a short-term work visa. This kind of visa comes with a temporary residence in Portugal which can be prolonged alongside the visa validity in the case of persons involved in academic teaching or scientific research in this country.
Long-term visa in Portugal
The following information about the long-term visa for Portugal helps foreigners understand better the conditions imposed:
- This kind of visa is issued to foreigners wanting to work more than just 6 months in Portugal.
- Being part of the Schengen Area, Portugal allows foreigners to travel within 26 countries with this kind of visa without any restrictions.
- The bilateral agreements signed by Portugal with New Zealand, Canada, USA, Japan, Australia, and Israel allow the residents of these countries to apply for a long-term work visa within 90 days from the date of their arrival in the country.
- The next thing to consider is to apply for a Portuguese residence permit, in order to legally work and live in Portugal.
The legal requirements for obtaining a short-term or a long-term visa for Portugal can be entirely explained by our team of lawyers in Portugal, so feel free to address your inquiries at any time.
Working in Portugal
Employment in Portugal is subject to a contractual agreement between the employer and the employee. Once the individual finds a suitable job, it is usually the task of the employer to begin the application process for a Portuguese work permit. EU/EEA and Swiss nationals do not need a special work visa/work permit, however, if they intend to work in the country for a long period of time they will need a residence permit.
You can talk to one of our attorneys in Portugal for in-depth information about all of the aspects of the Employment Law and other relevant legal requirements for foreigners. Our lawyers can help you if you are looking to become an employee in the country or if you wish to start your own business or register a sole trader.
What does an employment contract comprise?
An employment contract can be signed on a fixed term, for an indefinite period, part-time or on a short duration, depending on the job and requirements of the employer in Portugal. This kind of contract comprises information about the job, the rights of employees, the rules of the company, the working hours, the responsibilities, maternity leave, holiday breaks, remuneration and many more. All the details of an employment contract can be explained in legal terms by our Portuguese lawyers, so feel free to ask for our support at any time.
What is the EU blue card?
The authorities in Portugal implemented the Blue Card Scheme which acts as a work visa and residency permit in this country and which is available for highly qualified professionals. The validity of EU blue cards might prolong for 4 years, depending on the job contract of foreigners, mentioning that they can work in all Schengen Area countries except for UK, Ireland, and Denmark. In matters of documents for an EU blue card, evidence of proper accommodation, the permission for checking the criminal record, health insurance and the registration to the National Health Service in Portugal plus the valid passport are needed and requested by the Portuguese immigration authorities. The renewal of the EU blue card will also depend on the criminal record of the holder, if there was no criminal activity registered during the previous period.
Sole traders in Portugal – what are the main visa requirements?
Foreigners from non-EU or EFTA (European Free Trade Association) countries can easily set up their freelance activities or small businesses, by applying for the same visas as employees in Portugal. The difference is that additional documents will be solicited for the type of activities you wish to develop in Portugal. The registration for tax purposes is mandatory for sole traders in Portugal, as part of the incorporation procedure.
Work visas for training and volunteers in Portugal
Foreigners wanting to perform volunteer work and unpaid training in Portugal will have to apply for special residence and work permits for which documents like the ones showing they have enough funds to support the living in the country, they have proper accommodation and no criminal records are needed. The work visa is issued for 6 months or for the time the training and/or volunteer work takes place in Portugal.
In terms of business and investments, foreigners can choose Portugal from varied reasons, among which the ease of doing business, investment encouragements and so on. Below you can find some interesting information about business and investments in Portugal:
- USD 143.6 billion was the FDI stock registered in 2018 in Portugal;
- the FDI flow in 2018 represented around 70% of Portugal’s GDP;
- investments of EUR 250,000 are necessary for revitalizing companies in Portugal;
- Portugal ranks 34th out of 190 countries according to the Doing Business report for 2019.
We invite you to contact our law firm in Portugal for complete legal services and details information on immigration, employment, and other related issues.


Department of State registration of legal persons and individuals - entrepreneurs
03115, Kyiv, Prospekt Peremogu , 126,
Head of department: Kochina Tatiana Oleksandrivna
Department of State registration of legal persons and individuals - entrepreneurs provides the following powers:
State registration of legal persons and individuals- entrepreneurs.
The transfer in the prescribed manner of messages and information from the registration cards about committing registration activities in accordance with legislation including the creation or elimination of separate subdivisions of legal entities to the Department of Statistics, State Tax Service, Pension Fund of Ukraine, Social Security Funds.
The formation, maintenance and storage of registration dossiers.
Registration and issuance of certificates of registration and their replacement.
Providing, in the prescribed manner, of information, extracts and extracts from the Unified State Register of legal entities and individuals- entrepreneurs.
State registration of amendments to constituent documents of legal entities and changes to the data of individuals- entrepreneurs.
Cancellation of state registration changes in the constituent documents of a legal person.
Introduction to the Unified State Register entry of judgment on the termination of a legal person and account to terminate the business of individuals- entrepreneur, who is not due to bankruptcy.
Introduction entry of judgment on the violation of proceedings in case about bankruptcy to the Unified State Register.
State registration of termination of legal entities by the decision of the founders and state registration of termination of business of individuals- entrepreneurs by their own decision.
Other powers that defined by the law of Ukraine "On state registration of legal persons and individuals- entrepreneurs."


Access: Supports for Living Inc. has designed a system of quality services on the principles of mutual respect, unwavering honesty, and strong relationships that are built on a foundation of personal and professional integrity. We work to strengthen supports in the community, promote inclusion of individuals with differences in every walk of life, and help people overcome challenges. Our commitment includes delivering value to the people we serve, its volunteers, employees, contributors, contractors, vendors, and the community; as well as upholding an effective compliance program which exceeds industry standards.
The compliance program reflects the agency’s commitment to operating in accordance not only with the requirements of the law, but also in a manner that is consistent with high ethical and professional standards. Access: Supports for Living Inc. recognizes that instances of non-compliance may occur. Therefore, Access staff are required and encouraged to report any actual or suspected illegal, unethical, or improper conduct to their supervisor. There may be instances where Access staff are uncertain or uncomfortable about reporting an issue. The Access Compliance Voice Mailbox is available as a method for the reporting of possible violations when the regular channels of communication may be ineffective based on the above circumstances. Whether the non-compliance is a result of an innocent mistake or planning and intent, it is important that the matter is brought to the attention of someone who can act to correct the situation.
The Compliance Voice Mailbox (845-692-4454 extension 8888) which can accommodate anonymous reporting, maintains open lines of communication for the reporting of suspected improper activity. The Compliance Voice Mailbox is available to patients and their families, staff as well as contractors, and vendors.


Marrying within a foreign country is definitely an exciting and rewarding knowledge, but it can also be time-consuming and expensive. You must find out about the requirements for getting hitched abroad before you begin the process.
In some cases, you will discover legal ways for a few to get married to abroad and become recognized by the government. These steps may include getting a marriage permit, having the wedding party performed with a U. Nasiums. civil or religious genuine, and filing for any green card.
The first step in buying a marriage permit is to apply with the provincial office of vital statistics, which relates to laws regarding the solemnization of marriages. This kind of office will provide you with an application variety, which you need to complete and submit using your documents.
You will need to provide a copy of your passport and a photocopy of your birth license. You will also require two witnesses who are occupants of the region where you are residing, or who all live in the location where you want to get married.
After completing the required forms, you can then document your marriage certificate at an area registry workplace. This can take some time, so it is a good suggestion to generate an appointment well in advance of the wedding.
Another option is to have got your future significant other come towards the United States in a K-1 australian visa, which allows them to marry both you and then adjust their status to that of a natural card holder. If you do this kind of, the few must have met in person in the past a couple of years, and the overseas partner need to marry you within ninety days of commiting to the United States. Usually, they can face deportation or be forced to leave the land.
If your partner would like to get a green greeting card, you must record a petition together with the USCIS. This requires filing Form I-130 and Application form DS-160. The green card process can be a long one, but your spouse might eventually become granted a natural card after the application is approved.
Once you data file your green card application, it may need the USCIS a few months to procedure it. The USCIS https://www.rd.com/article/tinder-pick-up-lines/ will decide whether the application meets the needs for a green card based on the https://lambrides.org/guides/popular-countries/ nationality and where you reside.
You and your partner will likely then have to be present at an interview which has a USCIS expert to verify you will be eligible for a green card. During the interview, you will be asked to reply to questions about your significant other status, education, work background, and more.
The interview may be carried out in front of your spouse or in a separate room. It is a good idea to prepare in this, because you will likely need to wait for a few weeks before being appointed for the interview.
After the interview, your spouse will receive all their green card and will be capable to live in the usa. Depending on your citizenship status and in which you are living, you and your wife will need to hang on between 10 and 38 weeks before the green card is processed.


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MIDDLEBURY — Game wardens with the Vermont Fish and Wildlife Department have been investigating a series of wild animal poaching incidents in Addison County for the past five weeks, and they are asking tor the public’s help so they can wrap up the investigation.
Lt. Justin Stedman, leader of Fish and Wildlife’s central district, said the investigation was triggered by a series of reports of dead animals in incidents in Middlebury and New Haven that had similar characteristics.
This week, the department said it had arrested two young men in Middlebury as a result of the investigation.
HAROLD PAUL MAHONEY
BRANDON — Police raided the home of a Brandon man late last week and arrested him on 10 drugs and firearms charges.
On Nov. 1, detectives with the Vermont Drug Task Force arrested Harold Paul Mahoney, 61, at his trailer on Conway Terrace.
On Monday, Mahoney pleaded innocent in Rutland Superior Court, criminal division, to four counts of selling crack cocaine, one count of possession of crack cocaine, a count of possession of a narcotic, and four counts of possessing a firearm after being prohibited from doing so because he was convicted of a violent crime.
Police said Mahoney’s arrest for...
VERGENNES — Vergennes police are serving notice early that the city’s winter ban on overnight parking on city streets will take effect on Dec. 1.
Between that date and March 31 vehicles left on city streets between 2 and 6 a.m. are subject to being ticketed and/or towed. Police said owners of the vehicles will be liable for the charges related to towing and storage of the vehicles as well as fines that escalate for repeat offenders.
Police ask residents and guests to please do their part to help the city’s department of public works to keep Vergennes streets free of snow and ice.
MIDDLEBURY — Middlebury police cited Winston G. Forbes, 18, of Salisbury for driving under the influence following a traffic stop that police said stemmed from a report of a deer jacking on Abbey Pond Road on Nov. 3.
Police said Forbes refused to provide an evidentiary breath sample.
Middlebury police said they were assisted by Vermont State Police and officials from the Vermont Fish & Wildlife Department.
In other action last week, Middlebury police:
• Responded to a two-vehicle crash on Court Street Extension, near its intersection with Middle Road, on Oct. 28. Police said a tractor-...
ADDISON COUNTY — Vermont State Police were dispatched to a Bennett Road home in Monkton on Nov. 3 at around 12:25 p.m. for a report of a suspicious individual who was discovered hiding in a barn.
Troopers said they found a woman identified as 37-year-old Jessica Baker of Starksboro and determined she had unlawfully trespassed into the barn. Police said they discovered that Baker was also in possession of a regulated drug.
They took Baker to Porter Medical Center for evaluation and later released her with a citation for unlawful trespass and possession of a regulated drug.
State police in the...
VERGENNES — Vergennes police responded to a variety of incidents between Oct. 21 and 27, including traffic violations, citizens’ disputes, medical issues, and truant and/or unruly juveniles.
During those seven days, Vergennes police:
On Oct. 21:
• Looked into the reported theft of a cellphone by Vergennes Union High School student; an investigation is ongoing.
• Returned a dog reported to be running loose to its owner.
• Conducted two special traffic controls and ticketed two motorists.
• Began an investigation into pornographic material that was sent to a juvenile from Amazon.com by mail. ...
MIDDLEBURY — Middlebury police cited Dominick Ekroos, 18, of Middlebury for driving a vehicle without the owner’s consent and leaving the scene of an accident following a crash at the intersection of Happy Valley Road and Route 7 North on Oct. 22.
Police said their investigation showed the vehicle had been stolen from Cedar Court and other vehicles had been damaged during the incident there.
In other action last week, Middlebury police:
• Searched in vain for a vehicle that had reportedly been operating erratically on Seymour Street on Oct. 21.
• Helped a local resident on Oct. 21 who had...
ADDISON COUNTY — At around 6:30 p.m. on Oct. 18, Vermont State Police were dispatched to an address on Creek Road in Salisbury for a motor vehicle complaint. A resident told the dispatcher that a vehicle had driven onto his property, gotten stuck and was then yelling.
Troopers arrived and located three subjects; one of them was 32-year-old Mark Kennedy of Weybridge. Police report that during their investigation, Kennedy began acting in a belligerent manner by yelling obscenities. Kennedy became uncooperative and was placed under arrest for impeding public officers and disorderly conduct....
BRISTOL — On Oct. 5 at 9:37 a.m., the Bristol Police Department responded to a report of a burglary on West Street. The person leaving the residence was described as a white male, approximately five feet tall, wearing medium to dark clothing and possibly a hat, and was reported to have been walking toward Main Street.
Anyone with information about the incident is asked to call Bristol police at 453-2533.
Between Sept. 30 and Oct. 20 Bristol police completed 29 foot patrols and more than eight hours of car patrols in various parts of town, some of which were part of the Governor’s Highway...
SHOREHAM — Two out-of-state men were cited for trafficking cocaine and Fentanyl following an investigation at a Shoreham home on Thursday, Oct. 24.
It was at around 2:10 that morning that Vermont State Police troopers from the Rutland barracks responded to a Shoreham home and executed a search warrant. During their investigation, VSP said they found approximately 18.8 grams of Fentanyl and approximately 158.3 grams of cocaine, with a combined estimated street value of more than $35,000.
Police arrested Angel Stevenson, 30, of The Bronx, N.Y., and Robert Boyd, 32, of Hollywood, Fla., in...


G&G Temporary Employee Training Package:
- Allergy Awareness Training
- Peanut Allergy Awareness Training
- Heat Stress Training
- Drugs and Alcohol Policy
- GMP Training
- Plan Rules
- Occupational Health and Safety
- Violence and Harassment Traning
The course provides the definition of the workplace violence & harassment, discuss the sources and the ways to prevent violence and harassment. The intention of the course is to create violence & harassment free workplace.
The intent of the training is to provide worker with an understanding of the requirements of the regulation as they relate to their duties and of the Ontario Human Rights Code as it relates to people with disabilities.
The course teaches the workers about the Occupational Health and Safety Act. The main focus is on the health and safety rights and responsibilities of workers, supervisors and employers.
Workplace Hazardous Materials Information System (WHMIS) is a Canada-wide system designed to provide employers and workers with information on the safe use, storage, handling and disposal of hazardous materials at Canadian workplaces.
This training introduces supervisors to the Occupational Health and Safety Act. It focuses on the health and safety rights and responsibilities of workers, supervisors and employers. It also serves as a general introduction to workplace health and safety.
Supervisors can use this free training program as one way to meet the minimum training required by the Occupational Health and Safety Awareness and Training regulation.