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The public would consider such schemes "completely and utterly and totally immoral" and those involved in devising and marketing them were "running rings around" tax officials, she said.
She added that the public would consider such schemes as "completely and utterly and totally immoral" and that those involved in devising and marketing them were "running rings round" HM Revenue and Customs (HMRC).
In the NRA's depiction, Lockton failed the gun group, which trusted the broker not to run afoul of local laws when devising and marketing insurance.
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The complex scheme was devised and marketed under the name "Project Sussex" by Ernst & Young, which also acts as Greene King's auditors.
Such "drug only" insurance does not exist, but Republicans say that private companies could devise and market it better than Medicare's lumbering bureaucracy.
Drug companies support the Republicans' general approach, which depends on competing private insurers to devise and market drug insurance policies -- a product that does not exist.
Among them were Laurence Nath, a banker at Credit Suisse First Boston, who leads a group that helped devise and market some of the partnerships Enron used to move assets and debt off of its balance sheet, and Phil Pool, a former executive of the firm who reportedly declined to invest in one of the partnerships.
And considering what has happened, the vulgar public on Main Street has been surprisingly forgiving of those well-educated types on Wall Street — the ones who devised and marketed the sophisticated financial instruments that have brought the financial system to the brink of collapse.
The 75-page ruling, by Judge Mary Ellen Coster Williams, also said that a key part of the transaction "was devised and marketed by a tax accounting group, BDO Seidman's 'Tax Sells Divisionn, as a tax product, not by an investment adviser as a vehicle to earn profit".
The course promises to train students in skills which were entirely lacking in the early days of the Hacienda, including "identifying and monetising viable music projects... business planning, presenting and formatting music for commercial release... as well as devising and executing marketing plans & promotional campaigns".
Rather than advertise, the proprietor makes sure that she and her several young staff members, who work out of her apartment processing and shipping orders and devising marketing and Web strategies, are constantly bedecked in the line.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com