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Outsourcing Sox – Best Options

 SOX - An Overview

It is mandatory for all US public companies to adhere to the Sarbanes-Oxley Act (SOX) introduced in the country in July 2002. The primary objective of the Act is to regulate financial practice and corporate governance and restore investor confidence in response to major financial scandals involving Enron, WorldCom and others. But public companies are already grumbling about the costs of abiding with the Act’s requirements.

The Japanese government similarly, promulgated A law in June 2006, known as J-SOX in order to prevent accounting frauds by public companies and to safeguard investor interest. This will be in force for all fiscal years starting from April 1, 2008. Drawn up on the same lines as the US-SOX, companies listed in Japan and operating in other countries as subsidiary companies have to adhere to J-SOX compliance.

Weighty Regulations

The most contentious part of SOX is Section 404, which requires management and the external auditor to report on the adequacy of the company's internal control over financial reporting (ICFR). This is the most expensive aspect of the legislation for companies to implement, as tremendous effort goes into documenting and testing important financial, manual and automated controls. Additionally, the Sarbanes-Oxley Act states that all business records, including electronic records and electronic messages, must be saved for "not less than five years."

The penalty for non-compliance is fines, imprisonment or both. The legislation not only affects the financial side of companies but also the IT departments which are responsible for storing a company’s electronic records. Accounting and IT must work hand in hand to achieve the best possible accuracy in the implementation of SOX. Expectedly, the additional compliance costs and the increased paperwork that have come with the legislation have put companies in a tizzy.

Outsourcing – the Key

Both US SOX and J SOX involve documentation of all business activities of a company. It involves defining processes, mapping and identifying risks and controls. Fulfilling this daunting task involves diverting scarce corporate resources. The sensible option in such a scenario is to outsource these mandatory processes in order to ensure compliance in a cost effective manner and to free up resources to focus on other aspects of business.

Outsourcing companies particularly from India have jumped on to the Knowledge Process Outsourcing (KPO) bandwagon with SOX compliance related work garnering a major share in the outsourced processes. While significant cost savings is the key driver to consider India as a preferred outsourcing destination, there is no disputing the fact that companies benefit from the huge English speaking work force with superior financial and technology skills.

Udyen Jain and Associates (UJA) is an India based company of highly experienced Chartered Accountants bringing with them professional expertise and cross-disciplinary skills to the assignments they handle.

UJA is an experienced player handling ongoing SOX and J-SOX projects for clients in the US and Japan. As a part of their off shore solutions, UJA offers back office and internal audit services for SOX compliance - streamlining and automating the complex process to employ best practices to fulfill SOX regulations. Mr. Udyen Jain, founder of the company states “At Udyen Jain & Associates, our endeavor is to become your business partner and not just an offshore vendor. It makes complete business sense to offshore your firm’s internal compliance related procedures to our experienced team of financial and legal experts who will facilitate the setting up of secure, ongoing procedures and controls to meet your firm’s requirements under the Sarbanes-Oxley Act.”

A broad description of services under SOX performed by the UJA Audit team:

• End to End Process Mapping (including documentation of process narratives and flow charts)
• Risk Assessment based on a well defined Risk Control Matrix (RCM)
• Process Walkthroughs
• Test of Design & Operating Effectiveness Assessment

• Spread Sheet Control Assessment
• Segregation of Duty (SOD)
• Gap Reporting
• Remediation of Gap

Sustaining Compliance with Automation

UJA’s technical partner Leo Manage, a division of Leo Technosoft, offers efficient, cost-effective automated processes that help in mitigating risks and ensures compliance with financial regulations. Documentation of financial controls is best met by using workflow management software and enterprise planning solutions that will help companies breeze through SOX audits. Leo Manage offers a range of solutions in this category that are simple to use and easy to install.

Automating the internal audit process ensures the accuracy and consistency of financial procedures. Leo Manage’s technology driven solutions help automate everything from file transfer to document retrieval. Leo’s product offerings connect all SOX processes on a single platform making it easy to access records from any location.

Advanced tracking and reporting capability streamlines a company's SOX requirements and permits continuous monitoring, all of which helps increase confidence within the company and among the auditors. SOX compliance history is always accessible. Emergency fixes are automatically documented and reconciled for easier audit.

Mea Manage provides integrated solutions which make it more cost-effective and easier to implement than expensive stand-alone products.

Fool-proof Security Practices

The process of taking over the parent company’s bookkeeping, accounting and tax return activities is seamlessly accomplished in a systematic manner to a fully secure and protected environment. UJA’s team synchronizes the client firm’s compliance requirements by setting up robust internal controls and processes from their offshore site at a fraction of the cost. Companies can thus meet the challenges of compliance upfront and take home significant cost savings.

Mr. Satyen Jain, Managing Director, Leo Technosoft emphasizes that outsourced back office operations are in good hands due to “an unshakable wall of physical, network, data and desktop security around the financial processes.”

For further details on how outsourcing can help you with easier SOX compliance, please contact satyen@leosys.in

About the Author

Asha Jacob is the PRO at Udyen Jain & Associates, a leading India-based chartered accountancy firm. She may be contacted at ashaj@leosys.in

Mets RIP OFF Red Sox Sing-Along

Shea Stadium

New York Jets

The New York Jets is based in the Northeastern New Jersey part of the tri-state New York metropolitan area. The team is A member of the Eastern Division of the American Football Conference in the National Football League. The team plays its home games at the Giants Stadium in East Rutherford, New Jersey.

The team began in 1960. It is a charter member of the American Football League under the name Titans of New York. It was renamed after a five-man syndicate bought the team in 1963. The Jets later joined the NFL as part of the AFL-NFL Merger.

The Jets hold the distinction of being the first AFL team to defeat an NFL club in an AFL-NFL World Championship Game when they defeated the Baltimore Colts in Super Bowl III.

The team was originally known as the The Titans of New York, the team played home games at the Polo Grounds. After Werblin, Martin, Hess, Lillis, and Iselin took over, the team was renamed the New York Jets as they planned to relocate from the Polo Grounds to Shea Stadium, home of the New York Mets, one year later. Shea Stadium was so close to LaGuardia Airport that the sound of jets roaring overhead was a common sound heard during games played there. The colors of the team were also changed from blue and gold to kelly green and white, which also were the colors of Hess' gasoline stations.

In 1968, the Jets reached the pinnacle of their existence that indicated the AFL's coming age. Under Namath, the Jets rose to the top of the AFL, defeating the Oakland Raiders in a thrilling AFL Championship Game. The win qualified them to represent their league in a game that for the first time referred to as the Super Bowl (retroactively as Super Bowl III) on January 12, 1969. They were pitted against the champions of the NFL, the Baltimore Colts. At the time, the AFL was considered to be inferior to the NFL, and most people considered the Jets to be considerable underdogs. The Jets created one of the greatest upsets in football history by defeating the Colts 16–7. This victory showed that the AFL was capable of competing with the NFL. It also gave Shea Stadium the first of two World Championships teams in the 1969 calendar year , as the New York Mets won the World Series nine months later.

About the Author

ClarkBF is a sports enthusiast. He is a football follower particularly the NFL. If you find this article interesting you may visit his webpage to know more about the New England Patriots or you may read other NFL articles written by him.

BEATLES - SHEA STADIUM (1965)

selling sports card

Topps in the Modern Baseball Card Industry

In order to fill out A 132-Card Set (the quantity of cards that fit on a one sheet of the uncut cardboard used in the production method), it would include a variety of rookie players who had just reached the main leagues and not previously appeared on a card. They also incorporated a few single cards of players who previously appeared in the typical set on a multi-player "prospects" card; one notable example is the 1982 Topps Traded Cal Ripken, Jr.. Given that a "Rookie Card" is typically the most important for any provided player, the businesses now competed to be the very first to generate a card of game enthusiasts who may well be Future Stars. This card from the 1984 squad appeared in Topps's typical 1985 set, but by the up coming Olympic cycle the team's cards had been migrated to the "Traded" set. Also starting in 1989 with the entry of Upper Deck into the marketplace, card companies commenced to create higher-end cards using enhanced technologies. Following Topps's example, other makers now commenced to diversify their product lines into various sets, each catering to a various niche of the market. Topps continued adding much more sets and attempting to distinguish them from each other, as did its competitors. The union announced that for 2006, licenses would only be granted to Topps and Upper Deck, the number of various items would be restricted, and players would not appear on cards before reaching the major leagues.

Even though most of its merchandise had been distributed by way of retail stores and pastime shops, Topps also attempted to create itself on the net, in which a substantial secondary market place for Sports Cards was establishing. Working in partnership with eBay, Topps launched a new brand of sports cards known as etopps in December 2000. The quantity marketed is dependent on how many individuals offer to buy, but is limited to a certain maximum. After a sale, the cards are held in a climate-controlled warehouse unless the buyer requests delivery, and the cards can be traded on the internet without changing hands except in the virtual sense.

Topps also acquired ThePit.com, a startup company that earlier in 2000 previously launched a site for online stock-market style card buying and selling. The purchase was for $5.7 million cash in August 2001 soon after Topps had previously committed to invest in a round of venture capital financing for the company. This undertaking was not very profitable, nevertheless, and Topps unloaded the internet site on Naxcom in January 2006. The quantity of the transaction was not disclosed, but Topps charged a $3.7 million after-tax loss on its books in connection with the sale.

In early 2007, Topps grabbed national attention when the new card of Yankees' shortstop Derek Jeter was discovered to have been altered to contain an image of mickey mantle standing in the dugout and President George W. Join me as I break the latest and coolest baseball card hobby boxes.

About the Author

Check out Accounting related informations at<a href="http://davidchristensenaccountancy.wordpress.com/<br />">David Christensen Accountancy</a>

Selling Huge Sports Card Collection, Patches Autos Sick Must Watch!! ANnd Mailday

Mets Signed

Warning Signs Of Child Abuse

In the USA, over 900,000 children are victims of abuse & neglect every year. Child abuse is so common, yet shocking . Whether the abuse is physical, emotional, sexual, or neglect, the scars can be deep and long-lasting, often leading to future child abuse. Learning the signs and symptoms of child abuse can help break the cycle, finding out where to get help for the children and their caregivers.

Why would someone abuse an innocent child? Child abuse happens in all social groups and all ethnicities. Sadly, the abuse is overwhelmingly caused by those who are supposed to be protecting the child- the parents.

There are many forms of abuse, but the result is the same- serious physical or emotional harm. Physical or sexual abuse may be the most striking types of abuse, since they often unfortunately leave physical evidence behind. However, emotional abuse and neglect are serious types of child abuse that are often more subtle and difficult to spot. Child neglect is the most common type of child abuse.

Risk factors for child abuse include:

History of child abuse. Unfortunately, the patterns we learn in childhood are often what we use as parents. Without treatment and insight, sadly, the cycle of child abuse often continues.

Stress and lack of support. Parenting can be A very time intensive, difficult job. Parents caring for children without support from family, friends or the community can be under a lot of stress. Teen parents often struggle with the maturity and patience needed to be a parent. Caring for a child with a disability, special needs or difficult behaviors is also a challenge. Caregivers who are under financial or relationship stress are at risk as well.

Alcohol or drug abuse. Alcohol and drug abuse lead to serious lapses in judgment. They can interfere with impulse control making emotional and physical abuse more likely. Due to impairment caused by being intoxicated, alcohol and drug abuse frequently lead to child neglect Domestic violence. Witnessing domestic violence in the home, as well as the chaos and instability that is the result, is emotional abuse to a child. Frequently domestic violence will escalate to physical violence against the child as well.

All types of child abuse and neglect leave lasting scars. Some of these scars might be physical, but emotional scarring has long lasting effects throughout life, damaging a child's sense of self and ability to have healthy relationships.

Physical child abuse: Warning signs and how to help
Many physically abusive parents and caregivers insist that their actions are simply forms of discipline, ways to make children learn to behave. But there's a big difference between giving an unmanageable child a swat on the backside and twisting the child's arm until it breaks. Physical abuse can include striking a child with the hand, fist, or foot or with an object, burning, shaking, pushing, or throwing a child; pinching or biting the child, pulling a child by the hair or cutting off a child's air. Another form of child abuse involving babies is shaken baby syndrome, in which a frustrated caregiver shakes a baby roughly to make the baby stop crying, causing brain damage that often leads to severe neurological problems and even death.

Warning signs of physical abuse
Physical signs. Sometimes physical abuse has clear warning signs, such as unexplained bruises, welts, or cuts. While all children will take a tumble now and then, look for age-inappropriate injuries, injuries that appear to have a pattern such as marks from a hand or belt, or a pattern of severe injuries.

Behavioral signs. Other times, signs of physical abuse may be more subtle. The child may be fearful, shy away from touch or appear to be afraid to go home. A child's clothing may be inappropriate for the weather, such as heavy, long sleeved pants and shirts on hot days.

Caregiver signs. Physically abusive caregivers may display anger management issues and excessive need for control. Their explanation of the injury might not ring true, or may be different from an older child's description of the injury.

Emotional child abuse
"Sticks and stones may break my bones but words will never hurt me". This old saying could not be farther from the truth. Emotional child abuse may seem invisible. However, because emotional child abuse involves behavior that interferes with a child's mental health or social development, the effects can be extremely damaging and may even leave deeper lifelong psychological scars than physical abuse.

Words. Examples of how words can hurt include constant belittling, shaming, and humiliating a child, calling names and making negative comparisons to others, or constantly telling a child he or she is "no good", "worthless," "bad," or "a mistake." How the words are spoken can be terrifying to a child as well, such as yelling, threatening, or bullying.

Actions. Basic food and shelter may be provided, but withholding love and affection can have devastating effects on a child. Examples include ignoring or rejecting a child, giving him or her the silent treatment. Another strong component of emotional abuse is exposing the child to inappropriate situations or behavior. Especially damaging is witnessing acts that cause a feeling of helplessness and horror, such as in domestic violence or watching another sibling or pet be abused.

Signs of emotional child abuse
Behavioral signs. Since emotional child abuse does not leave concrete marks, the effects may be harder to detect. Is the child excessively shy, fearful or afraid of doing something wrong?

Caregiver signs. Does a caregiver seem unusually harsh and critical of a child, belittling and shaming him or her in front of others? Has the caregiver shown anger or issues with control in other areas? A caregiver may also seem strangely unconcerned with a child's welfare or performance. Keep in mind that there might not be immediate caregiver signs. Tragically, many emotionally abusive caregivers can present a kind outside face to the world, making the abuse of the child all the more confusing and scary.

Sexual child abuse
Sexual abuse, defined as any sexual act between an adult and a child, has components of both physical and emotional abuse. Sexual abuse can be physical, such as inappropriate fondling, touching and actual sexual penetration. It can also be emotionally abusive, as in cases where a child is forced to undress or exposing a child to adult sexuality. Aside from the physical damage that sexual abuse can cause, the emotional component is powerful and far reaching. The layer of shame that accompanies sexual abuse makes the behavior doubly traumatizing. While news stories of sexual predators are scary, what is even more frightening is that the adult who sexually abuses a child or adolescent is usually someone the child knows and is supposed to trust: a relative, childcare provider, family friend, neighbor, teacher, coach, or clergy member. Children may worry that others won’t believe them and will be angry with them if they tell. They may believe that the abuse is their fault, and the shame is devastating and can cause lifelong effects.

Signs of sexual child abuse
Behavioral signs. Does the child display knowledge or interest in sexual acts inappropriate to his or her age, or even seductive behavior? A child might appear to avoid another person, or display unusual behavior- either being very aggressive or very passive. Older children might resort to destructive behaviors to take away the pain, such as alcohol or drug abuse, self-mutilation, or suicide attempts.

Physical signs. A child may have trouble sitting or standing, or have stained, bloody or torn underclothes. Swelling, bruises, or bleeding in the genital area is a red flag. An STD or pregnancy, especially under the age of 14, is a strong cause of concern.

Caregiver signs. The caregiver may seem to be unusually controlling and protective of the child, limiting contact with other children and adults. Again, as with other types of abuse, sometimes the caregiver does not give outward signs of concern. This does not mean the child is lying or exaggerating.

Child neglect
Child neglect is the most frequent form of child abuse. Neglect is a pattern of failing to provide for a child's basic needs, endangering a child's physical and psychological well-being. Child neglect is not always deliberate. Sometimes, a caregiver becomes physically or mentally unable to care for a child, such as in untreated depression or anxiety. Other times, alcohol or drug abuse may seriously impair judgment and the ability to keep a child safe. The end result, however, is a child who is not getting their physical and/or emotional needs met.

Warning signs of child neglect
Physical signs. A child may consistently be dressed inappropriately for the weather, or have ill-fitting, dirty clothes and shoes. They might appear to have consistently bad hygiene, like appearing very dirty, matted and unwashed hair, or noticeable body odor. Another warning sign is untreated illnesses and physical injuries.

Behavioral signs. Does the child seem to be unsupervised? School children may be frequently late or tardy. The child might show troublesome, disruptive behavior or be withdrawn and passive.

Caregiver signs. Does the caregiver have problems with drugs or alcohol? While most of us have a little clutter in the home, is the caregivers home filthy and unsanitary? Is there adequate food in the house? A caregiver might also show reckless disregard for the child's safety, letting older children play unsupervised or leaving a baby unattended. A caregiver might refuse or delay necessary health care for the child.

What to do if a child reports abuse
You may feel overwhelmed and confused if a child begins talking to you about abuse. It is a difficult subject and hard to accept, and you might not know what to say. The best help you can provide is calm, unconditional support and reassurance. Let your actions speak for you if you are having trouble finding the words. Remember that it is a tremendous act of courage for children to come forward about abuse. They might have been told specifically not to tell, and may even feel that the abuse is normal. They might feel they are to blame for the abuse. The child is looking to you to provide support and help- don’t let him or her down.

Avoid denial and remain calm. A common reaction to news as unpleasant and shocking as child abuse is denial. However, if you display denial to a child, or show shock or disgust at what they are saying, the child may be afraid to continue and will shut down. As hard as it may be, remain as calm and reassuring as you can.

Don’t interrogate. Let the child explain to you in his/her own words what happened, but don’t interrogate the child or ask leading questions. This may confuse and fluster the child and make it harder for them to continue their story.

Reassure the child that they did nothing wrong. It takes a lot for a child to come forward about abuse. Reassure him or her that you take what is said seriously, and that it is not the child's fault.

Reporting child abuse and neglect
Reporting child abuse seems so official. Many people are reluctant to get involved in other families lives. However, by reporting, you can make a tremendous difference in the life of a child and the child's family, especially if you help stop the abuse early. Early identification and treatment can help mitigate the long-term effects of abuse. If the abuse is stopped and the child receives competent treatment, the abused child can begin to regain a sense of self-confidence and trust. Some parents may also benefit from support, parent training and anger management.

Reporting child abuse: Myths and Facts I don’t want to interfere in some one else's family. The effects of child abuse are lifelong, affecting future relationships, self esteem, and sadly putting even more children at risk of abuse as the cycle continues. Help break the cycle of child abuse.

What if I break up someone's home? The priority in child protective services is keeping children in the home. A child abuse report does not mean a child is automatically removed from the home - unless the child is clearly in danger. Support such as parenting classes, anger management or other resources may be offered first to parents if safe for the child.

They will know it was me who called. Reporting is anonymous. In most states, you do not have to give your name when you report child abuse. The child abuser cannot find out who made the report of child abuse.

It won’t make a difference what I have to say. If you have a gut feeling that something is wrong, it is better to be safe than sorry. Even if you don’t see the whole picture, others may have noticed as well, and a pattern can help identify child abuse that might have otherwise slipped through the cracks.

Child Abuse Hotlines: Where to call to get help or report abuse
If you suspect a child is in immediate danger contact law enforcement as soon as possible.

To get help in the U.S., call:
1-800-4-A-CHILD (1-800-422-4453) – Childhelp National Child Abuse Hotline

To get help for child sexual abuse, call:

1-888-PREVENT (1-888-773-8368) – Stop It Now

1-800-656-HOPE Rape, Abuse & Incest National Network (RAINN)

Child abuse prevention
Reducing the incidence of child abuse is a matter of intervention and education.

Intervention
In some cases, as in cases of extreme cruelty, sexual abuse, and severe alcohol and drug abuse, children are safer away from the caregiver. Not all abusive parents intend harm to their children, however. Some parents need help to realize that they are hurting their children, and can work on their problems. Some examples include:

Domestic violence. A mother might be trying to do her best to protect her children from an abusive husband, not realizing that the children are being emotionally abused even if they are not physically abused. Helping a mother leave an abusive relationship and getting supportive counseling can help stop these children from being abused.

Alcohol and drug abuse. Alcohol and drug abusers may be so focused on their addiction that they are hurting their children without realizing it. Getting appropriate help and support for alcohol and drug abuse can help parents focus back on their children. Untreated mental illness. A depressed mother might not be able to respond to her own needs much less her children's. A caregiver suffering from emotional trauma may be distant and withdrawn from her children, or quick to anger without understanding why. Treatment for the caregiver means better care for the children.

In some cases, you might be able to provide support for parents/caregivers who need help yourself. What if a parent or caregiver comes to you? The key is not to be self-righteous or judgmental, which can alienate caregivers, but offer support and concrete offers of help, such as helping them connect with community resources. If you feel that your safety or the safety of the child would be threatened if you try to intervene, leave it to the professionals. You may be able to provide more support later after the initial professional intervention.

For caregivers
Do you see yourself in some of these descriptions, painful as it may be? Do you feel angry and frustrated and don’t know where to turn? Caring for children can be very difficult. Don’t go it alone. Ask for help if you need it. If you don’t have a friend or family to turn to, call the child abuse hotline, 1-800-4-A-CHILD, yourself. The hotline is also designed to get you support and find resources in the community that can help you.

About the Author

Single Mother Income Authority is a help site for battered women also. http://www.easysinglemotherpay.com

Jason Bay Mets Interview SIGNING

exercises for baseball

Baseball Betting Advice For Avid Baseball Fans

Even though there is some thought whether or not the title could have been forwarded to football, baseball has long been often known as America's favorite past time. Be it still appears the mound or otherwise, though, baseball still attracts sufficient fans to build many profit. Some of the profit earned from the sport arises from individuals who like to get acquainted with some baseball betting, for making the sport itself A little more fun or perhaps to make some cash at what they know best. In this article, we can examine some good info about baseball betting advice.

The Golden Rule of Sports Betting Advice:

Those who would like to bet on baseball must keep to the same fundamental rules that relates to all sports betting. Specifically, never rely on winning above 50% of times! The sports books understand what they're doing, in fact it is challenging even for professional sports gamblers to make a living purely by making bets. There are several that do, but even the best have a tendency to have off years. Make sure to watch your payroll!

What Makes Baseball Betting Advice So Important?

In the wide world of sports betting, there is perhaps no sport more pleasant to bet on than baseball. The primary reason for this would be the sheer variety of factors that creep into play when predicting the outcome of any baseball performance.

Precisely what reasons are we discussing? Well, the ball player roster is obviously one. All the games will see not just a fresh starting pitcher, but a brand new relief staff in the process. The pitchers can make a difference in a Baseball Game, and substantially adjust a team's possibility at triumph. The professional baseball season in particular is a long one, which of course means changes will likely arise during the entire lineup from game to game. Superior sports betting on baseball means being aware of who will be playing what for every game!

Baseball betting advice differs from football betting advice, as well as other types of sports betting too, for the reason that a team could find itself in opposition to another team many more games back to back. Consequently those wagering on baseball games can wager series, when they desire, or calculate the probability of creating a gain wagering specific games in a regular fashion.

There are numerous methods to obtain the information you'll need so that you can make educated gambles when searching for baseball betting advice. Sportsinformation lines are one of the most dependable; the fundamental draw is live revisions not merely on odds but on roster modifications too. Having this facts at your fingertips will likely fortify your odds of creating a profit when exercising appropriate baseball betting advice within your gambling opportunities.

The Best Baseball Betting Advice:

Since baseball is often a close game regarding scores, the money line is the desired sports gamble for many bettors. Money lines are simple picks of who'll win or who will lose a given game.

For many who benefit from the forecasts and (occasionally) far better payouts that come with a spread, sports books provide run lines on baseball games. These work exactly the same way as spreads in football or basketball. The preferred team must win by more than a specific quantity of runs (the run line) to ensure a wagerer to systematically collect. Having said that, the underdog might lose but not by more than the run line, and the ones who gamble the underdog will win their bets.

Baseball betting advice, within the practical sense, is much more basic than football betting. Most likely you're either gambling on the team to win or to lose. However, the secret with baseball is in having the ability to do high-quality analysis to win. There are lots of factors, so setting a wager around the result of the baseball game might be many fun for that proficient sports betting enthusiast!

For more information, tips, and recommended resources on baseball betting advice, visit http://www.bettingunderground.info
.

About the Author

Elise is an extreme hockey fan and born again sports hobbyist who has just entered the world of online sports betting. She has tried and tested various online sports betting systems and reviews them on her website, www.BettingUnderground.info.

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