Sarah Ward

Nov 26, 2024 | kpmg.com | YouTube. Opens |Christopher Checkley |Sarah Ward

It’s over 20 years since the Sarbanes Oxley Act came in and over ten years since the COSO introduced their COSO13 principles which underpin many SOX programmes. Since then, the pace of change across the financial services industry has been vast, with huge advances in technology and the backdrop of an ever-evolving regulatory landscape. And yet, despite significant investments, SOX controls haven’t kept apace.

Nov 12, 2024 | sdnews.com | Sarah Ward

In states experiencing colder winters, a more prominent real estate selling season exists where a significant slowdown occurs when the temperature drops, typically from November to March. San Diego also has a slower season but it’s a shorter window usually from just November to the end of December. The data shows about a 50% drop in closed transactions during this time. But unlike most of the northern part of the country, sales in San Diego County quickly pick up after the first of the year.

Oct 31, 2024 | heraldscotland.com | Sarah Ward

ScotRail is to reduce opening hours at more than 50 ticket offices as more travellers buy online. The rail operator said no jobs will be lost and no ticket offices will close as a result of the change, which will be implemented next year. It said the move will “deliver more visible customer support at stations, reflecting changing travel and ticket purchasing patterns”, after data published in 2021 showed there had been a “dramatic increase” in online ticket purchases.

Sep 12, 2024 | sdnews.com | Sarah Ward

Recently I had one of my buyers put a pause on their home search until later in the year or early next year. The young couple wanted to wait out the election and see where we are at then. At our recent office meeting we were looking back at 2016 and 2020 and realizing the same phenomenon occurred. The market seems to slow near the election and that trend seems to once again be emerging.

Jul 11, 2024 | technologyreview.jp | Sarah Ward

衣類のリサイクル率は1％未満にすぎず、残りのほとんどは埋立地に捨てられるか、燃やされてしまう。米国の研究チームは、混合繊維の衣類を、あらかじめ分別しておかなくても再利用可能・リサイクル可能なパーツに分解できる新しいプロセスによって、この状況を変えようとしている。 「現代の複雑な衣類をリサイクルするには、より良い方法が必要です。私たちは服を買うのを決してやめないのですから」。デラウェア大学の化学専攻の大学院生、エルハ・アンディニは言う。アンディニは、7月3日にサイエンス・アドバンシス（Science Advances）誌で発表されたこのプロセスに関する研究論文の主執筆者である。「私たちは、繊維製品リサイクルのクローズドループ・システムを作ることを目指しています」 。 多くの衣類は、天然繊維と合成繊維が混合されてできている。それらの繊維は一度結合されると、分離するのが難しい。そのことがリサイクルに問題をもたらす。たいていの場合、ガラスやアルミニウム、紙の分別と同じように、繊維製品を均一なカテゴリーに分類する必要があるからだ。...