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Articles by Jonathan Law
CIMA’S New AML Audit Rules Effective 18 September 2026 And What Investment Funds Need To Know
Dillon Eustace are most popular: within Consumer Protection, Employment and HR, Government and Public Sector topic(s) in North America with readers working within the Transport industries Cayman Islands Monetary Authority (CIMA) registered or licensed investment funds have less than a month to prepare for a significant change in the audit requirements for their anti-money laundering (AML) compliance programmes, as new rules gazetted in July take effect on 18 September 2026.
Kate Bostock joins Coast
Womenswear chain Coast has appointed Kate Bostock, who last month resigned from her role as executive director of buying and merchandising for Asos, as chief executive officer. The former Marks and Spencer executive director for general merchandise will begin her new role in September and will be working closely with Derek Lovelock, Coast’s chairman, and the senior management team. Kate Bostock says, “I am thrilled to be joining Coast, a brand that I love.
Comet to rise again
After going into administration in November last year, the Comet name is set to return with the news that entrepreneur Clive Coombes is to open 80 electrical stores within two years under the new name Meridian Comet. The building tycoon, who attempted but failed to buy the collapsed retailer last year, has merged two newly created companies– Meridian Wholesale and Comet Electrical.
John Lewis faces £40 million back pay bill
The John Lewis Partnership, owner of department store chain John Lewis and supermarket chain Waitrose, is facing a £40 million bill for back pay and other costs. After a recent review, the group discovered that staff who receive additions to pay, such as premiums for working on Sunday’s or bank holidays, had not been paid correctly under the Working Time Regulations legislation. As a result, John Lewis Partnership is set to make one-off additional payments to the members of staff affected.
Waitrose creates hundreds of jobs
Supermarket chain Waitrose has revealed that it is set to create hundreds of new jobs in and around London through new convenience stores. Waitrose is planning to open at least ten new little Waitrose shops next year, resulting in up to 650 new roles. Plans for the opening of four new convenience shops by the end of this year are going ahead, which will create a further 200 new positions.
By the numbers: financial results roundup
Outdoor equipment retailer Go Outdoors has revealed that for the year to 27th January 2013, it achieved record turnover of £171 million, an increase of 19 percent on the previous year, while the firms EBITDA was up more than 10 percent from £8.5 million in the prior year to £9.4 million.
JML launches search for British innovator
TV home shopping specialist JML has launched a nationwide search for the British innovator of the future with the opening of JML Inventor’s Day.| The competition is inviting Britons from the age of 18 and older to submit a new idea they believe could be the invention to revolutionise the homes, kitchen, health or beauty fields. JML’s product development team will be hosting an open day on October 2nd where the public will be invited to submit their designs and products.
By the numbers: financial results roundup
Published reports show that stationery retailer Stapleshas seen weaker-than-expected quarterly results due to poor sales in Europe. European sales fell six percent in stores open at least a year, while the group’s net earnings fell to $102.5 million (£64.9 million) in the second quarter that ended 3rd August from $120.4 million. According to newspaper reports, cataloguer Abercrombie & Fitch has seen comparable sales and profit fall below Wall Street expectations.
Boohoo to expand further into Europe
Online fashion retailer Boohoo.com will be recruiting a further 50 full-time permanent staff across its head office in Manchester and warehouse site in Burnley over the coming months, as the business looks to expand further into Europe. Boohoo has launched globally during the last year into core markets such as Australia, New Zealand, United States and Canada, which has led to the fashion brand increasing its team in order to drive the company’s success.
Private real estate companies can ace the US student housing test
Aligning the needs of students, universities, and private real estate owners and operators can lead to long-term success in student housing. Student housing on and near college campuses in the United States is a difficult asset class to master. For students (and their families), housing needs to be high-quality yet affordable. For universities, it needs to enable great student experiences and educational outcomes. And for private providers, it needs to be at or near full occupancy and profitable.
The Algorithmic Approach to Online Dating: Optimizing Profiles using AI
Exploring the use cases of AI while navigating the risk of authenticity in the modern dating scene Jonathan Law · Follow 9 min read · -- Image by author Today, there is no doubt that biographs of some people on social sites are, in some ways, written with the help of a large language model (LLM) such as ChatGPT or Google Gemini. And without saying, there are no difference on most common dating platforms.
A Short History of Poetical Misprints
There’s something of the romantic sublime about a good misprint. In a recent piece on the Dabbler blog, Frank Key gave us his startling revisionist take on a well-known poem by Sylvia Plath: In her mad poem ‘Daddy’, Sylvia Plath makes mention of ‘a bag full of God’. I have always taken this to be a misprint . . . I am as sure as eggs is eggs that what Plath originally wrote was ‘a bag full of Goo’. A slapdash printer made ‘Goo’ into ‘God’, and the error has persisted for half a century . . .
U.S. Certified Organic Dairy Production: Three Decades of Growth
This study uses USDA’s Agricultural Resource Management Survey data from 2005, 2010, 2016, and 2021—along with other USDA data—to examine changes in farm structure, production costs, technology adoption, and challenges facing organic dairy producers over the past two decades. The report shows that growth of organic milk production has differed by U.S. State, with regional differences in farm structure and cost of production.
AI in Logistics: Optimizing Container Fill Rate with Computer Vision Original
Leveraging AI for smarter logistics and data-driven perspective on container utilization, maximizing efficiency and ROI One of the most glaring inefficiencies in logistics is the problem of empty space. Shipping containers, the lifeblood of global trade, often sail partially filled, wasting precious space and resources. This inefficiency translates to an increase in operating costs and damage to the sustainability of business and the environment.
COVID-19 Working Paper: The Evolution of U.S. Farm Sector Profitability Forecasts in 2020
COVID-19 Working Paper: The Evolution of U.S. Farm Sector Profitability Forecasts in 2020 by Tatiana Borisova, Carrie Litkowski, Jonathan Law, and Okkar Mandalay This report discusses the evolution of the 2020 farm sector income forecasts, illustrating how the Coronavirus (COVID-19) pandemic and related economic uncertainty affected the forecasts.
Internal Controls For Cayman Regulated Entities
The Cayman Islands Monetary Authority ("CIMA") has issued rules on internal controls (the "Rules") applicable to all regulated entities1 (each an "Entity") which set out five components of internal control to be addressed by each Entity and which will take effect from 14 October 2023.
Corporate Governance For Cayman Regulated Entities
For further information on any of the issues discussed in this publication please contact the related contact(s) on this page. The Cayman Islands Monetary Authority ("CIMA") has issued rules of corporate governance (the "Rules") applicable to all regulated entities1 (each an "Entity") which set out fourteen broad areas of corporate governance to be addressed by each Entity and which will take effect from 14 October 2023.
Internal Controls for Cayman Regulated Entities
The Cayman Islands Monetary Authority (“CIMA”) has issued rules on internal controls (the “Rules”) applicable to all regulated entities (each an “Entity”) which set out five components of internal control to be addressed by each Entity and which will take effect from 14 October 2023.
Corporate Governance for Cayman Regulated Entities
The Cayman Islands Monetary Authority (“CIMA”) has issued rules of corporate governance (the “Rules”) applicable to all regulated entities (each an “Entity”) which set out fourteen broad areas of corporate governance to be addressed by each Entity and which will take effect from 14 October 2023. The application of the Rules is subject to a proportionality test based on the entity’s size, complexity, structure, the nature of its business and the risk profile of its operations.
U.S. Agriculture Labor Expenses Forecast To Increase More Than 4 Percent in 2023
by Anil K. Giri, Dipak Subedi, Jonathan Law, Tatiana Borisova, and Marcelo Castillo Total labor expenses (both hired and contract labor expenses) for the U.S. agriculture sector are forecast to be $42.09 billion for 2023, based on the February 2023 forecast by USDA, Economic Research Service. This would be an increase of $1.78 billion, or 4.4 percent, over the 2022 level of $40.31 billion (in inflation adjusted 2023 dollars) and the highest annual growth rate in percentage terms since 2016.
What do higher education students want from online learning?
Online programs, both remote and hybrid, are capturing a wider share of higher education across the world. Much of the growth in recent years was driven by the COVID-19 pandemic, which forced campuses to close suddenly and switch to remote classes. But many students, especially those trying to balance work with study, are gravitating toward online learning because of its greater convenience and accessibility compared with traditional classroom instruction.
Fulfilling the potential of US higher education
With bold, decisive action, the US higher education sector could expand its impact, deliver on its promise of more-equitable outcomes, and improve the nation’s economic competitiveness. The US higher education system faces crises on multiple fronts. Enrollment growth is slowing, student debt is at an all-time high, the sector is not delivering on its promise of greater equity, and its reputation among many Americans is declining. We believe there is a challenging but clear solution.
Reimagining the college experience: An interview with CUNY’s Félix Matos Rodríguez
Technology and flexibility will play a larger role in educating the next generation of students at the City University of New York, says its chancellor. With more than 440,000 students across 25 colleges and an operating budget of close to $4 billion, the City University of New York (CUNY) is America’s largest urban university system. “We are indisputably one of New York City’s critical engines for social mobility,” says Félix V. Matos Rodríguez, who in 2019 became CUNY’s eighth chancellor.
New York Metro Area Workforce: Challenges and opportunities for growth
Bridging the advancement gap: What frontline employees want—and what employers think they want
Taking a skills-based approach to building the future workforce
Should employers limit themselves by considering only degrees when hiring? The effects of the COVID-19 pandemic, a potential recession, still-rising inflation rates, and the Great Attrition have driven employers to rethink their approach to human capital and talent management. Namely, they're moving beyond degrees and job titles to focus more on the skills a job requires and that a candidate possesses.
Taking a skills-based approach to building the future workforce
Our work with the Rework America Alliance highlights how a skills-based approach can help US employers expand talent pools and retain great workers—even through economic uncertainty. Should employers limit themselves by considering only degrees when hiring? The effects of the COVID-19 pandemic, a potential recession, still-rising inflation rates, and the Great Attrition have driven employers to rethink their approach to human capital and talent management.
Gold, Violet, Black, Crimson, White
Gold, Violet, Black, Crimson, White David Hewitt £11.99, Troubador ★★★✩✩ This is a fascinating history of silent cinema in its early days and the novel legal complications with which it was confronted. The book mainly describes films that came out during the first world war. I knew that silent films had text cards with dialogue and plot explanations but some cinemas had actors who voiced the script. This was the era of Charlie Chaplin (pictured).
Risk and Compliance Questions and Answers
Risk and Compliance Questions and Answers Rebecca Atkinson and Tracey Calvert £65, Law Society ★★★★★ With more than 200 questions and answers, this book offers succinct, practical and navigable wisdom from two highly regarded compliance thought-leaders. I loved this FAQ approach – a sort of compliance comfort blanket, where there is no such thing as a silly question, with practice-oriented, step-by-step solutions.
A Practical Guide to Residential Freehold Convey
A Practical Guide to Residential Freehold Conveyancing Lorraine Richardson £29.99, Law Brief Publishing ★★★✩✩ When I first started work in the world of residential conveyancing as a secretary (shortly before the last Ice Age), there was a serious shortage of information around in the ‘ready reference’ section of the legal library.
Neural Support for Contributions of Utility and Narrative Processing of Evidence in Juror Decision Making
Abstract Efforts to explain complex human decisions have focused on competing theories emphasizing utility and narrative mechanisms. These are difficult to distinguish using behavior alone. Both narrative and utility theories have been proposed to explain juror decisions, which are among the most consequential complex decisions made in a modern society.
A deep dive into Power BI incremental refresh feature
What is it, how does it work, and how does it really work? If you are reading this, you most probably know what Power BI (PBI) is and what it is for. In this article, I would like to dive a little deeper into their incremental refresh, which definitely introduced much confusion across the community and people I know. In PBI, there is a feature called incremental refresh that allows your dataset to be incrementally refreshed.
A deep dive into Power BI incremental refresh feature
If you are reading this, you most probably know what Power BI (PBI) is and what it is for. In this article, I would like to dive a little deeper into their incremental refresh, which definitely introduced much confusion across the community and people I know. In PBI, there is a feature called incremental refresh that allows your dataset to be incrementally refreshed. Microsoft covered the benefits of an incremental refresh too, so do take a read before continuing here.
Neural support for contributions of utility and narrative processing of evidence in juror decision making
Abstract Efforts to explain complex human decisions have focused on competing theories emphasizing utility and narrative mechanisms. These are difficult to distinguish using behavior alone. Both narrative and utility theories have been proposed to explain juror decisions, which are among the most consequential complex decisions made in a modern society.
Racial and ethnic equity in US higher education: Students and faculty
Diana Ellsworth is a partner in McKinsey’s Atlanta office, Erin Harding is an associate partner in the Chicago office, Jonathan Law is a senior partner in the Southern California office and leader of the global higher education practice, and Duwain Pinder is a partner in the Ohio office and leader in the McKinsey Institute for Black Economic Mobility.
Racial and ethnic equity in US higher education: Completion rates
Diana Ellsworth is a partner in McKinsey’s Atlanta office, Erin Harding is an associate partner in the Chicago office, Jonathan Law is a senior partner in the Southern California office and leader of the global higher education practice, and Duwain Pinder is a partner in the Ohio office and leader in the McKinsey Institute for Black Economic Mobility.
Racial and ethnic equity in US higher education
Higher education in the United States (not-for-profit two-year and four-year colleges and universities) serves a diversifying society. By 2036, more than 50 percent of US high school graduates will be people of color, and McKinsey analysis shows that highly research-intensive (R1) institutions (131 as of 2020 ) have publicly shared plans or aspirations regarding diversity, equity, and inclusion (DEI).
Opinion: How to Unleash the Power of the Asian American V...
By Hieu Truong, Jonathan Law, Aryani Ong and Janelle Wong The writers are residents of Baltimore City and Montgomery County, and are part of the leadership team at Asian Americans Mobilize, Organize, Vote and Empower (aamove.org). Before the 2020 elections, conventional wisdom, including among Maryland candidates, was that “Asian Americans do not vote.” In fact, half of Asian American registered voters polled nationally in September 2020 reported that neither major political party contacted them.
Take control of your data ingestions in your BigQuery project
Creating a dashboard to monitor if your tables ingestion is in accordance to the SLA set and tracking how fast your data is growing Photo by John Schnobrich on Unsplash As your Google BigQuery data warehouse grows bigger with more datasets and tables, it becomes increasingly harder to track if your tables are consistently being updated properly, or how big and fast your data is growing in volume.
To Issue or Not to Issue? That Is Every Municipality’s Question
Written by: Jonathan Law, Vice President, Portfolio Manager | Advisor Asset Management Last year the municipal (muni) market sold a total of $475.3 billion of debt, second to the record of $484.6 billion that was attained the previous year. Back-to-back historic supply would typically lead to greater selection and ultimately higher yields for investors, but the market essentially saw the opposite throughout the year.
5 Projects in 2022 to Get Started in the World of Data and Impress Potential Employers
A comprehensive list of small projects that I think will keep you in the 2022 trend for beginners looking into dipping their toes in the field of data Photo by Clark Tibbs on Unsplash A new year is coming and perhaps learning a new skill or getting a new job is on your checklist. Fear not as we will be looking into 5 projects in no particular order I think will help you learn and impress your potential employers.
5 Projects in 2022 to Get Started in the World of Data and Impress Potential Employers
A comprehensive list of small projects that I think will keep you in the 2022 trend for beginners looking into dipping their toes in the field of data Photo by Clark Tibbs on Unsplash A new year is coming and perhaps learning a new skill or getting a new job is on your checklist. Fear not as we will be looking into 5 projects in no particular order I think will help you learn and impress your potential employers.
Emojis in Your Data 🤓
Header created by the author Let us face it, it is 2021 and emojis are inevitable. You see it everywhere from chats to product reviews, and in some cases usernames. Today we will be answering some questions: What are emojis How are emojis stored in a database How important is it to retain emojis in my dataset or database What’s next 🤷 Everyone knows what emojis are, but what are they really? Are they an image or font, why do different systems show the same laughing emoji differently?
Version control Big Query with Terraform (with CI/CD too)
Working with teams using Big Query and creating views can get messy when people start changing views without informing other members of the team. The snippet is taken from the author Big Query view Some teams are accustomed to using comments on the top of the view, or even a spreadsheet to record changes. Obviously, this leads to a problem in the long run as people may forget to comment or not doing it properly.
COVID-19 pushes US students to drop out and fall into unemployment
After ten years of working to pay for school, LeKisha Finkley was preparing to graduate with an associate’s degree in spring 2020. She earned enough scholarship money to finish her last semester at Southwest Tennessee Community College. She walked the tightrope of bartending while getting a near-4.0 grade point average in her classes. Her plan was to go to Howard University to get her bachelor’s degree in psychology. Then the COVID-19 pandemic hit.
COVID-19 crisis pushes US students into an uncertain job market
After ten years of working to pay for school, LeKisha Finkley was preparing to graduate with an associate’s degree in spring 2020. She earned enough scholarship money to finish her last semester at Southwest Tennessee Community College. She walked the tightrope of bartending while getting a near-4.0 grade point average in her classes. Her plan was to go to Howard University to get her bachelor’s degree in psychology. Then the COVID-19 pandemic hit.
Extension Of Economic Substance Regime To Partnerships
Cayman Islands: Extension Of Economic Substance Regime To Partnerships 05 July 2021 by Matt Mulry (Dublin 2) and Jonathan Law (Dublin 2) Dillon Eustace Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Guernsey And Jersey: Application Of The Sustainable Financial Disclosure Regulation (SFDR)
European Union: Guernsey And Jersey: Application Of The Sustainable Financial Disclosure Regulation (SFDR) 25 March 2021 by Craig Cordle , Gabrielle Saul , Jonathan Law , Emily Haithwaite and Alexandra O'Grady Ogier Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Quantification of fibroblast growth factor 23 and N-terminal pro-B-type natriuretic peptide to identify patients with atrial fibrillation using a high-throughput platform: A validation study
Loading metrics Open Access Peer-reviewed Research Article Winnie Chua, Jonathan P. Law, Victor R. Cardoso, Yanish Purmah, Georgiana Neculau, Muhammad Jawad-Ul-Qamar, Kalisha Russell, Ashley Turner, Samantha P. Tull, Frantisek Nehaj, Paul Brady, Peter Kastner, André Ziegler, Georgios V. Gkoutos, Davor Pavlovic, Charles J. Ferro, Paulus Kirchhof, [ ... ], Larissa Fabritz [ view all ] [ view less ] Winnie Chua, Jonathan P. Law, Victor R.
The Cayman Islands International Tax Co-Operation (Economic Substance) Law
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Private Funds Law, 2020 (as Amended) Non-Fund Arrangements – CIMA Statement Of Guidance - Finance and Banking - Ireland
Ireland: Private Funds Law, 2020 (as Amended) Non-Fund Arrangements – CIMA Statement Of Guidance 25 November 2020 by Matt Mulry and Jonathan Law Dillon Eustace Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com. The Private Funds Law, 2020 ("PFL") came into force on 7th February, 2020.
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