The fraud, which spanned nearly 20 years and involved over $ 24 million, was committed by Value Line () against its mutual fund shareholders.

The fraud was first reported to the SEC in 2004 by the Value Line Fund () portfolio manager and Chief Quantitative Strategist, Mr. John ( Jack ) R. Dempsey of Easton, Connecticut, who was asked to sign a Code of Business Ethics as part of SOX.

Restitution totalling $ 34 million was placed in a fair fund and returned to the affected Value Line mutual fund investors.

Arnold Bernhard Library – The library is named for Arnold Bernhard, the founder and former chief executive officer of Value Line, Inc. Bernhard's son made the library renovation project possible by donating $ 1 million for the library project and an additional $ 3 million for the University's endowment in 1997.

Value Line () is an independent investment research and financial publishing firm based in New York, New York, USA, founded in 1931 by Arnold Bernhard.

Value Line, in its current form, was incorporated in 1982 and is the successor to substantially all of the operations of Arnold Bernhard & Co., Inc.

The Company produces investment related periodical publications through its wholly owned subsidiary, Value Line Publishing LLC (" VLP ").

VLP publishes in both print and electronic formats The Value Line Investment Survey ®, one of the nation's major periodical investment publication, as well as The Value Line Investment Survey-Small and Mid-Cap Edition, The Value Line 600, Value Line Select, The Value Line Fund Advisor, The Value Line Special Situations Service, The Value Line Daily Options Survey and The Value Line Convertibles Survey.

This concept of Satyam-Shivam-Sundaram, a kind of Value Theory is the cornerstone of Indian Aesthetics.

" Formal axiology, the attempt to lay out principles regarding value with mathematical rigor, is exemplified by Robert S. Hartman's Science of Value.

In 1991, Cyprus introduced a Value Added Tax ( VAT ), which is currently 15 % in line with the EU minimum.

# This is the Part Where You Pretend to Add Value — March 26, 2007 to January 5, 2008

in a single integrated system, Earned Value Management is able to provide accurate forecasts of project performance problems, which is an important contribution for project management.

Value Added Tax is a consumption tax administered in Ghana.

However, it is exempt of the Common external tariff, the Common Agricultural Policy and the requirement to levy Value added tax.

Its value is not cleared during a hardware reset, so it can maintain a constant ' Value ', hence " V ".

Value " in use " is the usefulness of this commodity, its utility.

Value " in exchange " is the relative proportion with which this commodity exchanges for another commodity ( in other words, its price in the case of money ).

In the parse tree example, the phrase A gets reduced to Value and then to Products in steps 1-3 as soon as lookahead * is seen, rather than waiting any later to organize those parts of the parse tree.

*** Value monism is the common form of universalism, which holds that all goods are commensurable on a single value scale.

*** Value pluralism contends that there are two or more genuine scales of value, knowable as such, yet incommensurable, so that any prioritization of these values is either non-cognitive or subjective.

Maple syrup is similar to sugar with respect to calorie content, but is a source of manganese, with 13 grams containing about 0. 44 milligrams, or 22 percent of the US Food and Drug Administration Daily Value ( DV %) of 2 milligrams.

Most often this information is expressed in a Letter of Opinion of Value ( LOV ) when the business is being valuated for interest's sake.

" According to Rand, " it is only the concept of ' Life ' that makes the concept of ' Value ' possible ," and, " the fact that a living entity is, determines what it ought to do .".

Value is the additional revenue over and above the costs of building the network.

* Keith Woolner: Creator of VORP, or Value over Replacement Player, is a former writer for sabermetric group / website Baseball Prospectus.

* Value theory, where value is meant in the philosophical sense.

Value theory encompasses a range of approaches to understanding how, why and to what degree people value things ; whether the thing is a person, idea, object, or anything else.

This efficiency is based on the Lower Heating Value of Hydrogen.

Lexington was named the 4th best city for " Businesses and Careers " in 2011 by Forbes Magazine, the 5th best city for Young Professionals in 2008 and 6th Best Value Cities 2011 by Kiplinger.

The Enterprise Value is the best approximation of what a company is worth at any point in time because it takes into account the actual stock price instead of balance sheet prices.

Barbara Herrnstein Smith is an American literary critic and theorist, best known for her work Contingencies of Value: Alternative Perspectives for Critical Theory.

He was mentioned in the Basketball History of the Philippines ( by Boni Escoda ) as the best Filipino player in the MICAA from 1971-74 by topping all the rest with an Player's All-around Value of 35. 7.

Huntingdon College is ranked by the Princeton Review as one of the best liberal arts colleges in the Southeast and is also ranked as a " Best Value " by the Princeton Review.

The company Activision Value Publishing, Inc. was established in 2001, and became best known for developing and publishing dozens of programs ( including games, reference CD-ROMs, clip art collections, and educational programs ).

Market value, many times called Fair Market Value, is defined by appraisers as ; the most probable price, in terms of cash or in financing terms similar thereto, that would be paid by a willing buyer to a willing seller, each acting in his or her own best interest, with the property being exposed on the market for an adequate time to attract offers, where the price represents normal consideration for the property sold, that is unaffected by special or creative financing or sale concessions by anyone associated with the sale.

Fair Market Value is the value that would be received ( paid ) to sell ( buy ) an asset between a hypothetical willing buyer and hypothetical willing seller, both acting in their own best interest and with reasonable knowledge of the relevant facts when neither is acting under compulsion.

Using first-hand remarks ( which would later be published in Philosophical Investigations, Culture and Value, and other works ), philosophers such as Peter Winch and Norman Malcolm developed what has come to be known as contemplative philosophy, a Wittgensteinian school of thought rooted in the " Swansea tradition " and which includes Wittgensteinians such as Rush Rhees, Peter Winch and D. Z. Phillips, among others.

The study lead by Dr. Miriam J. Laugesen, of Columbia Mailman School of Public Health, and colleagues at UCLA and the University of Illinois, shows that for services provided between 1994 and 2010, CMS agreed with 87. 4 % of the recommendations of the committee, known as RUC or the Relative Value Update Committee.

The second carriage behind the engine was known as the HVP ( High Value Packages ) coach, which carried large quantities of money, as well as registered mail for sorting.

The Value of All Values Across Time, Place and Theories ”, is an encompassing in-depth critical study of known world philosophies and fields to explain the inner logic of each canon and school in relationship to world problems across languages and eras including the method of life-value onto-axiology which is deployed to excavate, explain and resolve life-blind presuppositions of the world ’ s major thought-systems from the ancients East and West to modern and contemporary philosophy.

In one particularly disastrous move, Eaton ’ s moved to an " Everyday Value Pricing " strategy ( also known as " Eaton Value ") in 1991, which meant that all discounts and sales, including Eaton ’ s famous Trans-Canada Sale, were eliminated.

Statements of Financial Accounting Standards No. 157, Fair Value Measurements, commonly known as " FAS 157 ", is an accounting standard issued in September 2006 by the Financial Accounting Standards Board ( FASB ) which became effective for entities with fiscal years beginning after November 15, 2007.

WPP's research insight and consulting companies, forming a separate umbrella group known as Kantar, comprise BMRB, Added Value, Kantar Video, Indian Market Research Bureau, Millward Brown, Management Ventures Inc., Research International and TNS.

Displayed at right is the color wheel azure, a blue-cyan color on the HSV color wheel ( Hue, Saturation, Value ), also known as the RGB color wheel, at a hue code 210 degrees.

Victor Value was often known as VV.

Savers is known as Value Village in the Pacific Northwest of the United States and most of Canada, and Village des Valeurs in Quebec.

This type of measure is known as a Value Added Modeling or Measures

Laylat al-Qadr () ( also known as Shab-e-Qadr ), variously rendered in English as the Night of Destiny, Night of Power, Night of Value, the Night of Decree or Night of Measures, is the anniversary of two very important dates in Islam that occurred in the month of Ramadan.

Dot gain ( also known as Tonal Value Increase ) is a phenomenon in offset lithography and some other forms of printing which causes printed material to look darker than intended.

See also High Value Clearing System also known as CS4.

In the wider public sector, local government was required to undertake a heavy service review and inspection programme known as Best Value, while the NHS got a new Commission for Healthcare Inspection and a system of ' star rating ' based league tables.

The system came to be known as the " Value Line Ranking System for Timeliness ".

Gutierrez's strategy, known as " Volume to Value ," was to increase sales by focusing resources on higher-margin products.

Value supermarket brands are sold at considerably less than known brands, sometimes even below cost price, to entice the shopper into the store.

This is a play on the more commonly known abbreviation for Value Added Tax.

ShopNBC was previously known as ValueVision, which was founded in October 1991 by Edward Anthony Karr of the Cable Value Network headquartered in Eden Prairie, Minnesota.

* Card Verification Value, also known as Card security code, a security feature for credit cards