Beard Miller Company LLP ( bmc ), a legacy firm of ParenteBeard LLC, was an accounting and auditing firm serving clients mainly in the mid-Atlantic region of the United States. The firm was created through a series of mergers, the largest occurring in January 2001 between Beard & Company and Miller & Company. Prior to merging with Parente Randolph in October 2009, bmc had 16 offices located in Pennsylvania, Maryland, New Jersey, and New York, and more than 600 employees. bmc was a member of the larger BDO Seidman Alliance, which enables Accounting and Consulting organizations other than the " Big 4 auditors " to share resources which may be otherwise unattainable. The CEO of bmc was Lamar Stoltzfus, who is now chairman of ParenteBeard.
21-450: BMC may refer to: Business and organizations [ edit ] Beard Miller Company , a US accounting firm BioMed Central , a UK scientific publisher BMC Software , a US company BMC Switzerland , a Swiss bicycle manufacturer British Mountaineering Council Brunei Methanol Company , Bruneian state owned petrochemical facility Bulk mail center Burma Muslim Congress ,
42-426: A stag (or hart ) lying down in a conventional representation of water. The composition alludes to the name, profession or personal characteristics of the bearer, and speaks to the beholder Non verbis, sed rebus , which Latin expression signifies "not by words but by things" ( res, rei (f), a thing, object, matter; rebus being ablative plural). Rebuses are used extensively as a form of heraldic expression as
63-579: A 2020 song by Babymetal See also [ edit ] All pages with titles beginning with BMC All pages with titles containing BMC Topics referred to by the same term [REDACTED] This disambiguation page lists articles associated with the title BMC . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=BMC&oldid=1240022823 " Category : Disambiguation pages Hidden categories: Short description
84-532: A U.S. telecoms relay facility Bhopal Municipal Corporation , Madhya Pradesh, India Bhubaneswar Municipal Corporation , Odisha, India Boston Municipal Court , US Brigade Modernization Command , US Army Brihanmumbai Municipal Corporation , Mumbai, India Hospitals [ edit ] Baystate Medical Center , Springfield, MA, US Boston Medical Center , MA, US Bicol Medical Center , Philippines Science and technology [ edit ] Bone mineral content Bulk moulding compound ,
105-511: A former political party Automobiles [ edit ] BMC (Turkey) , a manufacturer British Motor Corporation , a former UK manufacturer British Motor Corporation (Australia) Education [ edit ] Bangalore Medical College , India Bengal Music College , Kolkata, India Blue Mountain College , Mississippi, US Bangladesh Medical College Government [ edit ] Beltsville Messaging Center ,
126-413: A hint to the name of the bearer; they are not synonymous with canting arms . A man might have a rebus as a personal identification device entirely separate from his armorials, canting or otherwise. For example, Sir Richard Weston (d. 1541) bore as arms: Ermine, on a chief azure five bezants , whilst his rebus, displayed many times in terracotta plaques on the walls of his mansion Sutton Place, Surrey ,
147-422: A rebus for "Loyola". The arms of Elizabeth Bowes-Lyon feature bows and lions. A modern example of the rebus used as a form of word play is: By extension, it also uses the positioning of words or parts of words in relation to each other to convey a hidden meaning, for example: A rebus made up solely of letters (such as "CU" for "See you") is known as a gramogram , grammagram, or letteral word. This concept
168-405: A thermosetting polymer Computing [ edit ] Baseboard Management Controller , a microcontroller Biphase mark code , digital encoding method Other uses [ edit ] Barrie Molson Centre , Ontario, Canada BMC Racing Team , cycling team Bordel militaire de campagne , French military mobile brothel Botswana Meat Commission FC , a football club " BxMxC ",
189-437: Is different from Wikidata All article disambiguation pages All disambiguation pages Beard Miller Company Though the firm’s legal name was Beard Miller Company, the firm elected to use its initials in lowercase (bmc) in day-to-day operations. The firm also used numbers in place of letters when advertising the brand’s image, a form of " rebus ". For instance, the word “vision”, which appeared prominently in
210-415: Is sometimes extended to include numbers (as in "Q8" for " Kuwait ", or "8" for "ate"). Rebuses are sometimes used in crossword puzzles, with multiple letters or a symbol fitting into a single square. The term rebus also refers to the use of a pictogram to represent a syllabic sound. This adapts pictograms into phonograms . A precursor to the development of the alphabet, this process represents one of
231-525: The Rebus principle is the representation of the sentence "I can see you" by using the pictographs of "eye—can—sea—ewe". Some linguists believe that the Chinese developed their writing system according to the rebus principle, and Egyptian hieroglyphs sometimes used a similar system. A famous rebus statue of Ramses II uses three hieroglyphs to compose his name: Horus (as Ra ), for Ra ; the child, mes ; and
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#1732772530990252-593: The children he befriended picture-puzzle rebus letters, nonsense letters, and looking-glass letters, which had to be held in front of a mirror to be read. Rebus letters served either as a sort of code or simply as a pastime . In linguistics , the rebus principle is the use of existing symbols, such as pictograms, purely for their sounds regardless of their meaning, to represent new words. Many ancient writing systems used what we now term 'the rebus principle' to represent abstract words, which otherwise would be hard to represent with pictograms. An example that illustrates
273-544: The company’s literature, is spelled out V1510N. bmc provided the following services: Audit (including IT Audit and Employee Benefits), Tax Consulting and Form Preparation, and Business Consulting. The firm also had a sister organization, bmc Financial Advisors, which, while technically a separate entity, worked closely with the larger accounting organization. Beard Miller Company has 16 American offices in Pennsylvania, Maryland, New York, and New Jersey. In August 2009,
294-485: The firm announced that it would merge with Parente Randolph, another Mid-Atlantic public accounting firm, effective October 1, 2009. The new firm is headquartered in Philadelphia , PA and is named ParenteBeard LLC. Rebus A rebus ( / ˈ r iː b ə s / REE -bəss ) is a puzzle device that combines the use of illustrated pictures with individual letters to depict words or phrases. For example:
315-550: The most important developments of writing. Fully developed hieroglyphs read in rebus fashion were in use at Abydos in Egypt as early as 3400 BCE. In Mesopotamia, the principle was first employed on Proto-Cuneiform tablets, beginning in the Jemdet Nasr period (c. 3100–2900 BC). The writing of correspondence in rebus form became popular in the eighteenth century and continued into the nineteenth century. Lewis Carroll wrote
336-429: The old-fashioned form of kamawanai ( 構わない , don't worry, doesn't matter) . This is known as the kamawanu-mon ( 鎌輪奴文 , kamawanu sign) , and dates to circa 1700, being used in kabuki since circa 1815. Kabuki actors would wear yukata and other clothing whose pictorial design, in rebus, represented their Yagō "guild names", and would distribute tenugui cloth with their rebused names as well. The practice
357-453: The rebus known as hanjimono ( 判じ物 ) was immensely popular during the Edo period . A piece by ukiyo-e artist Kunisada was "Actor Puzzles" ( Yakusha hanjimono ) that featured rebuses. Today the most often seen of these symbols is a picture of a sickle, a circle, and the letter nu ( ぬ ) , read as kama-wa-nu ( 鎌輪ぬ , sickle circle nu ) , interpreted as kamawanu ( 構わぬ ) ,
378-505: The sedge plant (stalk held in left hand), su ; the name Ra-mes-su is then formed. Sigmund Freud posited that the rebus was the basis for uncovering the latent content of the dream . He wrote, "A dream is a picture puzzle of this sort and our predecessors in the field of dream interpretation have made the mistake of treating the rebus as a pictorial composition: and as such it has seemed to them nonsensical and worthless." Canada United Kingdom United States India In Japan,
399-479: The word "been" might be depicted by a rebus showing an illustrated bumblebee next to a plus sign (+) and the letter "n". It was a favourite form of heraldic expression used in the Middle Ages to denote surnames. For example, in its basic form, three salmon (fish) are used to denote the surname " Salmon ". A more sophisticated example was the rebus of Bishop Walter Lyhart (d. 1472) of Norwich, consisting of
420-673: Was a "tun" or barrel, used to designate the last syllable of his surname. An example of canting arms proper are those of the Borough of Congleton in Cheshire consisting of a conger eel, a lion (in Latin, leo ) and a tun (barrel). This word sequence "conger-leo-tun" enunciates the town's name. Similarly, the coat of arms of St. Ignatius Loyola contains wolves (in Spanish, lobo ) and a kettle ( olla ), said by some (probably incorrectly) to be
441-488: Was not restricted to the acting profession and was undertaken by townsfolk of various walks of life. There were also pictorial calendars called egoyomi that represented the Japanese calendar in rebus so it could be "read" by the illiterate. Today a number of abstract examples following certain conventions are occasionally used for names, primarily for corporate logos or product logos and incorporating some characters of
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