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In a 2011 interview with TechWorld, Ben Fried, Google’s Chief Information Officer, postulated that the ever-evolving world of tablet devices would change the face of business and information technology. Fried went so far as to compare the change to the effect that smartphones had on the market in…

A bunker surcharge, also known as bunker adjustment factor (BAF), is the charge shipper’s incur to compensate for fluctuating fuel prices and is typically in addition to other surcharges and fees added to the freight costs. Some of those surcharges include: A peak season surcharge (PSS) is the…

When you mix your money with business funds or assets of another person; you are commingling funds. This is a violation of ethics no matter what profession you are in. Examples of commingled funds would include: A real estate agent that puts his client’s down payment in his…