91-557: Modelzone (often typeset ModelZone and Model Zone ) is a scale model brand , owned by British retailer WHSmith , of which scale models and related products are sold in WHSmith stores and online. Prior to administration and the subsequent acquisition of the brand by WHSmith in 2013, it operated as a retail company through a chain of high-street stores and a distribution arm, Amerang . When Modelzone entered administration in June 2013,
182-688: A wind tunnel or in free flight. Models of scale large enough to permit piloting may be used for testing of a proposed design. Architecture firms usually employ model makers or contract model making firms to make models of projects to sell their designs to builders and investors. These models are traditionally hand-made, but advances in technology have turned the industry into a very high tech process than can involve Class IV laser cutters , five-axis CNC machines as well as rapid prototyping or 3D printing . Typical scales are 1:12, 1:24, 1:48, 1:50, 1:100, 1:200, 1:500, etc. With elements similar to miniature wargaming , building models and architectural models ,
273-457: A bid by former owner David Mordecai, who had been made chief executive of Tobar Group after it and subsidiary company toy retailer Hawkin's Bazaar were bought out of administration in 2012. This bid was reported to have been for 20 to 25 stores of the then-47 store chain, but according to Mordecai, "the administrators will not look to break the chain up. They are only looking to sell the whole lot." Five stores had been closed by 5 August 2013 with
364-633: A century, in particular in towing tanks. Manned models are small scale models that can carry and be handled by at least one person on an open expanse of water. They must behave just like real ships, giving the shiphandler the same sensations. Physical conditions such as wind, currents, waves, water depths, channels, and berths must be reproduced realistically. Manned models are used for research (e.g. ship behaviour), engineering (e.g. port layout) and for training in shiphandling (e.g. maritime pilots , masters and officers ). They are usually at 1:25 scale. Models, and their constituent parts, can be built out of
455-604: A color scheme that did not actually exist. This is commonly referred to as 'What-if' or 'Alternative' modeling, and the most common theme is 'Luftwaffe 1946' or 'Luftwaffe '46'. This theme stems from the idea of modeling German secret projects that never saw the light of day due to the close of World War II. This concept has been extended to include British, Russian, and US experimental projects that never made it into production. Flying model aircraft are built for aerodynamic research and for recreation ( aeromodeling ). Recreational models are often made to resemble some real type. However
546-423: A field of study for thousands of years and many of the great problems have been solved using analytical and numerical techniques, many problems are still too complicated to understand in an analytical manner or the current numerical techniques lack real world confirmation. When this is the case, for example a complicated reinforced concrete beam-column-slab interaction problem, scale models can be constructed observing
637-567: A high degree of surface detail, and electrical features such as interior lighting and animation. For Star Trek: The Original Series , a 33-inch (0.84 m) pre-production model of the Starship Enterprise was created in December 1964, mostly of pine, with Plexiglass and brass details, at a cost of $ 600. This was followed by a 135.5-inch (3.44 m) production model constructed from plaster, sheet metal, and wood, at ten times
728-450: A key role in counseling the adoption of "strategic billing" as a way of increasing revenues from hospital business. She dates this development from 2005, when Deloitte hired Tommy Thompson , former secretary of health and human services, as chairman of its global healthcare practice. In 2011, Deloitte was ranked No. 1 by revenue in all areas of healthcare consulting—life sciences, payer, provider, and government health. The firm implemented
819-668: A number of stores formerly owned by the Beatties chain of model shops (which had closed when its parent company, ERA Group, placed it into administration ). In July 2009, ModelZone's new investors sought to "defy the credit crunch" through a buyout led by CEO David Mordecai and non-executive chairman Terry Norris. The buyout was the subject of a prolonged negotiation with private equity investor Lloyds Development Capital , who were initially sceptical of Modelzone's long-term growth forecast. Indeed, as LDC Investment Manager Miles Frost commented in 2010, "The credit crunch hit in 2008 and backing
910-529: A partner in the London office. In 1896, Charles Waldo Haskins and Elijah Watt Sells formed Haskins & Sells in New York. It was later described as "the first major auditing firm to be established in the country by American rather than British accountants". In 1898, George Touche established an office in London and then, in 1900, joined John Ballantine Niven in establishing the firm of Touche Niven in
1001-740: A plan-relief is a means of geographical representation in relief as a scale model for military use, to visualize building projects on fortifications or campaigns involving fortifications. In the first half of the 20th century, navies used hand-made models of warships for identification and instruction in a variety of scales. That of 1:500 was called "teacher scale." Besides models made in 1:1200 and 1:2400 scales, there were also ones made to 1:2000 and 1:5000. Some, made in Britain , were labelled "1 inch to 110 feet", which would be 1:1320 scale, but are not necessarily accurate. Many research workers, hydraulics specialists and engineers have used scale models for over
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#17327802415951092-677: A prototype gauge of 2 ft ( 610 mm ). The most popular scale to go with a given gauge was often arrived at through the following roundabout process: German artisans would take strips of metal of standard metric size to construct their products from blueprints dimensioned in inches. "Four mm to the foot" yielded the 1:76.2 size of the British "OO scale", which is anomalously used on the standard HO/OO scale (16.5 mm gauge from 3.5 mm/foot scale) tracks, because early electric motors weren't available commercially in smaller sizes. Today, most scale sizes are internationally standardized, with
1183-789: A result of the Russo-Ukrainian War , the firm would no longer carry out business in Russia or Belarus , and would separate its practices within these countries from its global network of firms. In March 2022, Deloitte acquired Etain, a data and digital transformation specialist company, based in Northern Ireland . The Wall Street Journal reported in June 2022 that the firm might choose to divide itself into two new companies, one accounting firm and one advisory firm. The Wall Street Journal reported this potential change several weeks after reporting that Ernst & Young
1274-457: A retailer was a scary prospect for an investor, especially when Modelzone's sales were declining." Despite LDC's initial scepticism, a strong Christmas performance and internal reforms towards the end of 2008 led LDC to reappraise ModelZone's growth prospects and agree an MBO in July 2009. This agreement saw LDC invest £5.6 million supported by a further £3.6 million of funding over three years. With
1365-578: A scale of 1:43.5. Later, the European authority of model railroad firms MOROP declared that the "O" gauge (still 32 mm) must use the scale of 1:45, to allow wheel, tire , and splasher clearance for smaller than realistic curved sections. N scale trains were first commercially produced at 1:160 scale in 1962 by the Arnold company of Nuremberg . This standard size was imported to the US by firms such as
1456-406: A series of high quality injection molded Star Wars kits in 1:72 , and this range is supplemented by resin kits from Fantastic Plastic . Although the British scale for 0 gauge was first used for model cars made of rectilinear and circular parts, it was the origin of the European scale for cast or injection molded model cars. MOROP's specification of 1:45 scale for European 0 does not alter
1547-530: A single company or through separate legal entities operating as subsidiaries of an umbrella legal entity for the country). Audit provides the organization's traditional accounting and audit services, as well as internal auditing, IT control assurance and Media & Advertising Assurance. Investors in Guangdong Kelon Electrical Holdings Company Limited have claimed that there was a failure to alert them to
1638-563: A structural scale model under static loading conditions in the elastic regime is presented in Table 2.2 of the book Structural Modeling and Experimental Techniques . Structural engineering scale models can use different approaches to satisfy the similitude requirements of scale model fabrication and testing. A practical introduction to scale model design and testing is discussed in the paper "Pseudodynamic Testing of Scaled Models". Aerodynamic models may be used for testing new aircraft designs in
1729-468: A thick form to be carefully applied to a bonding surface, or in a thin liquid which is applied into a joint by capillary action using a brush or syringe needle. Ethyl cyanoacrylate (ECA) aka "super-glue", or fast-setting epoxy , must be used to bond styrene to other materials. Glossy colors are generally used for car and commercial truck exteriors. Flat colors are generally desirable for military vehicles, aircraft, and spacecraft. Metallic colors simulate
1820-614: A variety of materials, such as: This includes injection molded or extruded plastics such as polystyrene , acrylonitrile butadiene styrene (ABS), butyrate , and clear acrylic and copolyester ( PETG ). Parts can also be cast from synthetic resins . Pine wood is sometimes used; balsa wood , a light wood, is good for flying airplane models. Aluminum or brass can be used in tubing form, or can be used in flat sheets with photo-etched surface detail. Model figures used in wargaming can be made of white metal . Styrene parts are welded together using plastic cement , which comes both in
1911-511: A wood such as pine, with plastic wheels on metal axles, which run on inclined tracks. The most famous wood racing event is the Boy Scouts of America 's annual Pinewood Derby which debuted in 1953. Entry is open to Cub Scouts . Entrants are supplied with a kit containing a wooden block out of which to carve the body, four plastic wheels, and four axle nails; or they may purchase their own commercially available kit. Regulations generally limit
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#17327802415952002-418: Is 4' 8.5". Therefore, a model railroad reduces that standard to scale. An HO scale model railroad runs on track that is 1/87 of 4' 8.5", or 0.649" from rail to rail. Today model railroads are more typically referred to using the term scale instead of "gauge" in most usages. Confusion arises from indiscriminate use of "scale" and "gauge" synonymously. The word "scale" strictly refers to the proportional size of
2093-667: Is a multinational professional services network based in London , England. Deloitte is the largest professional services network by revenue and number of employees in the world and is one of the Big Four accounting firms , along with EY , KPMG , and PwC . The firm was founded by William Welch Deloitte in London , England in 1845 and expanded into the United States in 1890. It merged with Haskins & Sells to form Deloitte Haskins & Sells in 1972 and with Touche Ross in
2184-438: Is a UK private company, limited by guarantee, supported by a network of independent legal entities. Deloitte provides audit , consulting , financial advisory , risk advisory , tax , and legal services with approximately 457,000 employees globally, and operates in over 150 countries. In FY 2023, the network earned revenues of US$ 64.9 billion in aggregate. The firm has sponsored a number of activities and events including
2275-501: Is continuing to broaden. In the UK, Hornby supplies over 700 independent model shops, national retail chains as well as selling direct to consumers via its online platform. The administration of the business also included Modelzone's wholesale and distribution arm, Amerang Ltd, which operated from the same head offices and under the same management. On 17 July 2013 administrators announced that major competitor Ripmax Ltd had bought Amerang from
2366-420: Is done in a variety of scales from 1:4 to 1:450 ( T scale ). Each scale has its own strengths and weaknesses, and fills a different niche in the hobby: gauge gauge Model railroads originally used the term gauge , which refers to the distance between the rails , just as full-size railroads continue to do. Although model railroads were also built to different gauges, standard gauge in full-size railroads
2457-648: The 2012 Summer Olympics . There have been a number of controversies surrounding the firm, including Deloitte's involvement in a "potentially misleading" report on illicit tobacco trading in Australia. The company suffered a major cyberattack in September 2017, causing a breach in client confidentiality and publicizing a significant amount of employee information. Deloitte has also been subject to litigation regarding several of its audits. In 1845, William Welch Deloitte opened an office in London, England. Deloitte
2548-502: The American Institute of Certified Public Accountants , launched his own organization. The new entity enjoyed such a positive start that in less than a year, the partners merged with Touche Niven and A. R. Smart to form Touche, Niven, Bailey & Smart. Headed by Bailey, the organization grew rapidly, in part by creating a dedicated management consulting function. It also forged closer links with organizations established by
2639-1333: The Aurora Plastics Corporation . However, the early N-scale motors would not fit in the smaller models of British locomotives, so the British N gauge was standardized to allow a slightly larger body size. Similar sizing problems with Japanese prototypes led to adoption of a 1:150 scale standard there. Since space is more limited in Japanese houses, N scale has become more popular there than HO scale. Static model aircraft are commonly built using plastic, but wood, metal, card and paper can also be used. Models are sold painted and assembled, painted but not assembled ( snap-fit ), or unpainted and not assembled. The most popular types of aircraft to model are commercial airliners and military aircraft. Popular aircraft scales are, in order of increasing size: 1:144 , 1:87 (also known as HO, or "half-O scale") , 1:72 (the most numerous), 1:48 (known as "O scale") , 1:32 , 1:24 , 1:16 , 1:6, and 1:4 . Some European models are available at more metric scales such as 1:50 . The highest quality models are made from injection molded plastic or cast resin . Models made from Vacuum formed plastic are generally for
2730-480: The Hotwire travel website. Heat was the 11th digital marketing agency purchased by Deloitte Digital since its founding in 2012. As of 2016, Deloitte Digital had 7,000 employees. It billed $ 2.1 billion in 2015, making it one of world's largest digital agencies. In September 2016, Apple Inc. announced a partnership with Deloitte aimed at boosting sales of its phones and other mobile devices to businesses. As part of
2821-632: The SAP HR system for the Los Angeles Unified School District (LAUSD) for $ 95 million and because of faults in the system, some teachers were underpaid, overpaid, or not paid at all. As of 31 December 2007, LAUSD had incurred a total of $ 140 million in payments to Deloitte to get the system working properly. In 2008, there was some evidence that the payroll issues had started to stabilize with errors below 1% according to LAUSD's chief operating officer. The firm worked on
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2912-641: The "Companies"). The affairs, business and property of the Companies are being managed by the Joint Administrators. The Joint Administrators act as agents of the Companies only and contract without personal liability. The Joint Administrators are authorised by the Institute of Chartered Accountants in England and Wales (ICAEW). All licensed Insolvency Practitioners of Deloitte LLP are licensed in
3003-513: The 1950s. The first model rocket engine was designed in 1954 by Orville Carlisle , a licensed pyrotechnics expert, and his brother Robert, a model airplane enthusiast. Static model rocket kits began as a development of model aircraft kits, yet the scale of 1:72 [V.close to 4 mm.::1foot] never caught on. Scales 1:48 and 1:96 are most frequently used. There are some rockets of scales 1:128, 1:144 , and 1:200 , but Russian firms put their large rockets in 1:288. Heller SA offers some models in
3094-568: The Cancer AI Alliance. In 1989, Deloitte, Haskins & Sells merged in most countries with Touche Ross, forming Deloitte & Touche. However, in the United Kingdom, the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand (now part of PwC). While the full name of the UK private company is Deloitte Touche Tohmatsu Limited, in 1989, it initially branded itself as DTT International. In 2003,
3185-542: The Japanese import Tamiya . Some beginner's level kits avoid the necessity to paint the model by adding pigments and chrome plating to the plastic. Decals are generally applied to models after painting and assembly, to add details such as lettering, flags, insignia, or other decorations too small to paint. Water transfer (slide-on) decals are generally used, but beginner's kits may use dry transfer stickers instead. Model railroading (US and Canada; known as railway modelling in UK, Australia, New Zealand, and Ireland)
3276-605: The Johnston Building at 30 Broad Street in New York. On 1 March 1933, Colonel Arthur Hazelton Carter, President of the New York State Society of Certified Public Accountants and managing partner of Haskins & Sells, testified before the U.S. Senate Committee on Banking and Currency . Carter helped convince Congress that independent audits should be mandatory for public companies . In 1947, Detroit accountant George Bailey, then president of
3367-657: The MBO complete, in 2010 the ModelZone board began an expansion plan which saw 15 stores open between 2010 and 2012, including in Scotland and in Wales. By the end of 2012 the company had grown to 47 stores, but this "disastrous" expansion would prove to be too much for the company as it entered into administration at the end of the second quarter of 2013. In one of their most recent accounts, Modelzone stated: Trading performance for
3458-796: The ModelZone Twitter page in November 2013 that 10 stores were to carry products under the ModelZone brand name by 23 November 2013. This was later accompanied by usage of the Modelzone brand on WHSmith's website to sell Airfix, Hornby, Corgi, and Scalextric products. Scale model A scale model is a physical model that is geometrically similar to an object (known as the prototype ). Scale models are generally smaller than large prototypes such as vehicles, buildings, or people; but may be larger than small prototypes such as anatomical structures or subatomic particles. Models built to
3549-453: The Modelzone group through newly incorporated company Pinehurst 104 Ltd, safeguarding the jobs of the wholesaler's 18 remaining employees. Joint Administrator Richard Hawes said that they "are delighted to have secured a buyer for Amerang, which continues to be an attractive brand given the strength of its customer and supplier base and its reputation in the market". Administrators confirmed on 28 August 2013 that "they had received no offers for
3640-653: The UK The administration was announced just hours after retailers were due to pay rent for the next three months on 24 June, the quarterly rent day, and after ensuring the monthly staff salary pay day run on the 25th of each month, and securing capital return to investors with Deloitte. Alongside the notice on the company's website, notices were placed on the company's e-commerce website refusing all online trade (including Amazon and eBay accounts). Gift vouchers were still being accepted, but at 50% of their face value. Administrators Deloitte were reported to have been approached with
3731-523: The UK and Swiss member firms to create Deloitte North West Europe. Deloitte, over the next three years, would invest €200m to enhance its services to its global, national and private market clients and to create development opportunities. The firm came into effect on 1 June 2017 and it is estimated to have 28,000 partners and people generating over €5bn in annual revenue. Deloitte North West Europe accounts for approximately 20% of all revenue within their Global Network. In March 2022, Deloitte announced that, as
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3822-466: The UK partnership, a smaller number of Deloitte Haskins & Sells member firms rejected the merger with Touche Ross and shortly thereafter merged with Coopers & Lybrand to form Coopers & Lybrand Deloitte (later to merge with Price Waterhouse to become PwC ). Some member firms of Touche Ross also rejected the merger with Deloitte Haskins & Sells and merged with other firms. In the UK, Touche Ross merged with Spicer & Oppenheim in 1990. At
3913-480: The UK property consultants Drivers Jonas in January 2010. As of 2013, this business unit was known as Deloitte Real Estate. In 2011, Deloitte acquired DOMANI Sustainability Consulting and ClearCarbon Consulting in order to expand its sustainability service offerings. In January 2012, Deloitte announced the acquisition of Übermind, a mobile advertising agency. The acquisition marked Deloitte's first entrance into
4004-498: The US and Humbrol (now Hornby ) in the UK. Lacquer paint produces a hard, durable finish, and requires its own lacquer thinner . Enamels have been generally replaced in popularity by acrylic paint , which is water-based. Advantages include decreased toxicity and chemical smell, and brushes clean with soap and water. Disadvantages include possibly limited durability on plastic, requiring priming coats, at least two color coats, and allowing adequate cure time. Popular brands include
4095-498: The US to form Deloitte & Touche in 1989. In 1993, the international firm was renamed Deloitte Touche Tohmatsu, later abbreviated to Deloitte. In 2002, Arthur Andersen 's practice in the UK as well as several of that firm's practices in Europe and North and South America agreed to merge with Deloitte. Subsequent acquisitions have included Monitor Group , a large strategy consulting business, in January 2013. The international firm
4186-494: The account because management at the client was not committed to best practices in finance. Consulting assists clients by providing services in the offering areas of strategy, analytics and M&A , customer and marketing , core business operations , human capital , and enterprise technology and performance . Consulting is Deloitte's largest business, bringing over 40% of total revenues in 2021. In An American Sickness (2017), Dr. Elisabeth Rosenthal attributed to Deloitte
4277-470: The aerodynamic requirements of a small model are different from those of a full-size craft, so flying models are seldom fully accurate to scale. Flying model aircraft are one of three types: free flight , control line , and radio controlled . Some flying model kits take many hours to put together, and some kits are almost ready to fly or ready to fly . Model rocketry dates back to the Space Race of
4368-516: The brand name by the end of November 2013, with WHSmith also using the Modelzone name to sell online by December 2013. Originally incorporated as Model Aircraft (Bournemouth) Ltd on 8 November 1937, the company started with one store in Brighton in the 1930s. When this was sold after about 40 years under the same ownership, the store was bought in order to be "a showroom for the importers of many prestige model ranges". Following success at this store,
4459-467: The business of Monitor Group , the strategy consulting firm founded by Harvard Business School professor Michael Porter , after Monitor filed for bankruptcy protection. In 2014, the company introduced Rubix, a blockchain consultancy providing advisory services for clients in different business sectors, including government. In 2016 the company created its first blockchain lab in Dublin. A second hub
4550-559: The business on a going concern basis", and would be closing the last 18 stores by mid-September 2013, with the loss of the remaining 126 jobs. Joint administrator Richard Hawes stated: We sought to find a potential buyer for some or all of the stores, but unfortunately no viable offers have come in since our appointment two months ago. Modelzone has been generating losses over the past few years, largely through an increase in online competition and having taken leases on new stores that proved to be unprofitable. Once again, we would like to thank
4641-597: The car's weight to 5 ounces (141.7 g), width to 2.75 inches (7.0 cm), and length to 7 inches (17.8 cm). The rules permit the cars to be augmented with tungsten carbide weights up to the limit, and graphite axle lubricant. Miniature wargames are played using miniature soldiers, artillery, vehicles, and scenery built by the players. Before the advent of computer-generated imagery (CGI), visual effects of vehicles such as marine ships and spaceships were created by filming "miniature" models. These were considerably larger scale than hobby versions to allow inclusion of
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#17327802415954732-448: The closure of 10 stores more, affecting the jobs of a additional 76 members of store staff. Administrator Richard Hawes at Deloitte said, "During the administration, it has become clear that all stores will not be able to continue to trade profitably, hence the closures announced this week. The administrators would like to thank the company's employees for their support and professionalism during this time." The closure of ModelZone's stores
4823-583: The co-founder of Touche Niven, George Touche: the Canadian organization Ross and the British organization George A. Touche. In 1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969. In 1968 Nobuzo Tohmatsu formed Tohmatsu Aoki & Co, a firm based in Japan that was to become part of the Touche Ross network in 1975. In 1972 Robert Trueblood, Chairman of Touche Ross, led
4914-543: The committee responsible for recommending the establishment of the Financial Accounting Standards Board . In 1972, Deloitte's firm (by then known as Deloitte, Plender, Griffiths & Co.) merged with Haskins & Sells to form Deloitte Haskins & Sells. In 1989, Deloitte Haskins & Sells merged with Touche Ross in the US to form Deloitte & Touche. The merged firm was led jointly by J. Michael Cook and Edward A. Kangas. Led by
5005-465: The company had 47 branches and 385 employees, and was the UK's largest model retailer. On 28 August 2013, administrators announced that the company would cease independent trading during September 2013 and the remaining 18 shops would close at that point. In October 2013, WHSmith announced that it had acquired the ModelZone name, with plans to use the brand to sell products through existing WHSmith branches; 10 of its shops had begun to carry products under
5096-455: The company's poor financial position. Deloitte claims it did a good job on the project. Deloitte's global CEO defended the firm's work on the Kelon matter. The firm was the auditor for thirty months from 2002 to 2004. It qualified its opinion in 2004 as to company sales, returns, and allowances. The firm resigned from the Kelon account after completing the 2004 audit. Deloitte said it resigned from
5187-452: The company’s employees for their support and professionalism during this time. In October 2013, WHSmith , a British retailer known for its high street stores selling books , stationery , magazines , newspapers and entertainment products, announced that it had bought the ModelZone brand, selling products under this brand through existing WHSmith stores, a format employed by the company with some of its other brands. WHSmith announced through
5278-519: The cost of the first. As the Enterprise was originally reckoned to be 947 feet (289 m) long, this put the models at 1:344 and 1:83.9 scale respectively. The Polar Lights company sells a large plastic Enterprise model kit essentially the same size as the first TV model, in 1:350 scale (32 inches long). It can be purchased with an optional electronic lighting and animation (rotating engine domes) kit. Although structural engineering has been
5369-773: The existing Deloitte vision: "To be the Standard of Excellence". AOSA represents the global organization's value proposition and is never used as a tagline. The recent launch of the Green Dot ad campaign also aligns with Deloitte's brand strategy and positioning framework. In June 2016, Deloitte changed its branding and adopted a new logo, with Deloitte written in black color instead of the earlier blue. In India , Deloitte operates under several brand names, including A.F.Ferguson &Co., A.F.Ferguson Associates, S.B.Billimoria, C.C.Choksi & Co., P.C.Hansotia, Fraser & Ross and Deloitte Haskins & Sells (India). For many years,
5460-670: The firm's largest practice outside the US, agreed to merge with Deloitte's UK practice. Andersen's practices in Spain, the Netherlands, Portugal, Belgium, Mexico, Brazil and Canada also agreed to merge with Deloitte. The spinoff of Deloitte France's consulting division led to the creation of Ineum Consulting . In 2005, Deloitte acquired Beijing Pan-China CPA to become the largest accountancy firm in China. Just prior to this acquisition Deloitte China had about 3,200 employees. This acquisition
5551-498: The first Star Wars film and the 1978 TV series Battlestar Galactica also spawned lines of licensed model kits in scales ranging from 1:24 for fighters and smaller ships, to 1:1000, 1:1400, and 1:2500 for most main franchise ships, and up to 1:10000 for the larger Star Wars ships (for especially objects like the Death Stars and Super Star Destroyers , even smaller scales are used). Finemolds in Japan have recently released
SECTION 60
#17327802415955642-412: The international firm was renamed Deloitte Touche Tohmatsu. In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting Group (now known as Deloitte Consulting). In 2000, Deloitte acquired Eclipse to add internet design to its consulting capabilities. Eclipse was later separated into Deloitte Online and Deloitte Digital. In 2002, Arthur Andersen 's UK practice,
5733-426: The laws and professional regulations of the particular country or countries in which it operates. This structure is similar to other professional services networks which seek to limit vicarious liability for acts of other members. As separate and legal entities, DTTL and its member firms cannot obligate each other. Professional services continue to be provided by member firms only and not DTTL. With this structure,
5824-411: The loss of 45 jobs, and another 10 branches closed by 13 August 2013 with the loss of another 66 jobs, taking the company's retail presence down to 32 stores. A spokesman for Deloitte stated that "[t]he joint administrators to Modelzone are still trying to find a potential buyer for some or all of the stores. Unfortunately, to date no such purchaser has come forward." On 19 August 2013, Deloitte announced
5915-559: The members should not be liable for the negligence of other independent members. This structure also allows them to be members of the IFAC Forum of Firms. In 2019, the U.K. partners in the firm received average pay of £882,000. In 2023, the average income of Deloitte partners in the U.K. topped £1,000,000 for the third year in a row. Deloitte member firms offer services in the following functions, with country-specific variations on their legal implementation (i.e., all operating within
6006-436: The mobile application field. In November 2012, Deloitte acquired Recombinant Data Corporation, a company specializing in data warehousing and clinical intelligence software, and launched Recombinant by Deloitte. In February 2013 Recombinant by Deloitte merged with an internal informatics unit (Deloitte Health Informatics) and launched ConvergeHEALTH by Deloitte. On 11 January 2013, Deloitte purchased substantially all of
6097-604: The model, while "gauge" strictly applies to the measurement between the inside faces of the rails. It is completely incorrect to refer to the mainstream scales as "HO gauge", "N gauge, "Z gauge", etc. This is further complicated by the fact some scales use several different gauges; for example, HO scale uses 16.5 mm as the standard gauge of 4 ft 8 + 1 ⁄ 2 in ( 1,435 mm ), 12 mm to represent 1,000 mm ( 3 ft 3 + 3 ⁄ 8 in ) gauge (HOm), and 3 ft 6 in ( 1,067 mm ) (HOn3-1/2), and 9 mm to represent
6188-507: The more skilled builder. More inexpensive models are made from heavy paper or card stock. Ready-made die-cast metal models are also very popular. As well as the traditional scales, die-cast models are available in 1:200 , 1:250 , 1:350 , 1:400 , 1:500 and 1:600 scale . The majority of aircraft modelers concern themselves with depiction of real-life aircraft, but there are some modelers who 'bend' history by modeling aircraft that either never actually flew or existed, or by painting them in
6279-1247: The most concerned with accuracy and detail. Kit assembly is done either "out of the box", or with modifications (known as " kitbashing "). Many kit manufacturers, for various reasons leave something to be desired in terms of accuracy, but using the kit parts as a baseline and adding after-market conversion kits, alternative decal sets, and some scratch building can correct this without the master craftsmanship or time expenditure required by scratch building. Scale models are generally of two types: static and animated . They are used for several purposes in many fields, including: Most hobbyist's models are built for static display, but some have operational features, such as railroad trains that roll, and airplanes and rockets that fly. Flying airplane models may be simple unpowered gliders, or have sophisticated features such as radio control powered by miniature methanol/nitromethane engines . Cars in 1:24, 1:32, or HO scale are fitted with externally powered electric motors which run on plastic road track fitted with metal rails on slots. The track may or may not be augmented with miniature buildings, trees, and people. Children can build and race their own gravity-powered, uncontrolled cars carved out of
6370-738: The new owners then began to purchase other shops, in Crawley , Eastbourne , Guildford and Maidstone , and brand them as Model Aerodrome. During the mid-90s a computerised stock control system was implemented, and in 1995 and 1996 respectively, the company opened stores in Croydon and Plymouth . In March 1999, after the opening of their eighth branch in Bluewater , Kent , the company expanded its range to include Scalextric and Corgi products, and with this expansion of their product line, changed their name to Modelzone. Then they eventually acquired
6461-413: The notable exceptions of O scale and N scale. There are three different versions of the "O" scale, each of which uses tracks of 32 mm for the standard gauge. The American version follows a dollhouse scale of 1:48, sometimes called "quarter-gauge" as in "one-quarter-inch to the foot". The British version continued the pattern of sub-contracting to Germans, so, at 7 mm to the foot, it works out to
6552-464: The organization and its network of member firms were legally organized as a Swiss Verein (the equivalent of an unincorporated association). As of 31 July 2010, members of the Verein became part of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee without share capital. Each member firm in its global network remains a separate and independent legal entity, subject to
6643-399: The partnership, the two companies will launch a service called Enterprise Next, in which more than 5,000 Deloitte consultants will advise clients on how to make better use of Apple products and services. In October 2016, Deloitte announced that they were creating Deloitte North West Europe. The Belgian, Danish, Dutch, Finnish, Icelandic, Norwegian, and Swedish member firms will combine with
6734-425: The prototype corresponding to one inch on the model, e.g. 1:48 scale = "1 inch to 4 feet", 1:96 = "1 inch to 8 feet", etc. Models are obtained by three different means: kit assembly , scratch building , and collecting pre-assembled models. Scratch building is the only option available to structural engineers, and among hobbyists requires the highest level of skill, craftsmanship, and time; scratch builders tend to be
6825-414: The ratio of any linear dimension of the model to the equivalent dimension on the full-size subject (called the "prototype"), expressed either as a ratio with a colon (ex. 1:8 scale), or as a fraction with a slash (1/8 scale). This designates that 1 inch (or centimeter) on the model represents 8 such units on the prototype. In English-speaking countries, the scale is sometimes expressed as the number of feet on
6916-494: The rebranding campaign was commissioned by William G. Parrett , the then-CEO of DTT, and led by Jerry Leamon, the global Clients and Markets leader. According to the company website, Deloitte now refers to the brand under which independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. In 2008, Deloitte adopted its new "Always One Step Ahead" (AOSA) brand positioning platform to support
7007-654: The requirements of similitude to study the problem. Many structural labs exist to test these structural scale models such as the Newmark Civil Engineering Laboratory at the University of Illinois, UC. For structural engineering scale models, it is important for several specific quantities to be scaled according to the theory of similitude. These quantities can be broadly grouped into three categories: loading , geometry , and material properties . A good reference for considering scales for
7098-406: The retail group Modelzone has appointed Deloitte as administrator. Modelzone is an important business partner and although the news of the administration is disappointing our account management team has been well abreast of Modelzone's challenging trading situation and has been able to manage our financial exposure at an acceptable level. Hornby has a wide, multi-channel distribution platform, which it
7189-717: The same scale as the prototype are called mockups . Scale models are used as tools in engineering design and testing, promotion and sales, filmmaking special effects, military strategy, and hobbies such as rail transport modeling , wargaming and racing; and as toys. Model building is also pursued as a hobby for the sake of artisanship . Scale models are constructed of plastic , wood, or metal. They are usually painted with enamel , lacquer , or acrylics . Model prototypes include all types of vehicles (railroad trains, cars, trucks, military vehicles, aircraft, and spacecraft), buildings, people, and science fiction themes (spaceships and robots). Models are built to scale , defined as
7280-497: The scale of 1:125. Science fiction space ships are heavily popular in the modeling community. In 1966, with the release of the television show Star Trek: The Original Series , AMT corporation released an 18-inch (46 cm) model of the Starship Enterprise . This has been followed over the decades by a complete array of various starships, shuttlecraft , and space stations from the Star Trek franchise. The 1977 release of
7371-717: The scale of 1:25. Monogram later switched to this scale after the firm was purchased by Revell. Some cars are also made in 1:32 scale , and rolling toys are often made on the scale 1:64 scale . Chinese die-cast manufacturers have introduced 1/72 scale into their range. The smaller scales are usually die-cast cars and not the in the class as model cars. Except in rare occasions, Johnny Lightning and Ertl-made die-cast cars were sold as kits for buyers to assemble. Model cars are also used in car design . Deloitte Deloitte Touche Tohmatsu Limited ( / d ə ˈ l ɔɪ t ˈ t uː ʃ t oʊ ˈ m ɑː t s uː / də- LOYT TOOSH toh- MAHT -soo ), commonly referred to as Deloitte ,
7462-472: The series of cars in 1:43 scale , as it has the widest distribution in the world. In America, a series of cars was developed from at first cast metal and later styrene models ("promos") offered at new-car dealerships to drum up interest. The firm Monogram , and later Tamiya , first produced them in a scale derived from the Architect's scale: 1:24 scale , while the firms AMT , Jo-Han , and Revell chose
7553-455: The time of the US-led mergers to form Deloitte & Touche, the name of the international firm was a problem, because there was no worldwide exclusive access to the names "Deloitte" or "Touche Ross" – key member firms such as Deloitte in the UK and Touche Ross in Australia had not joined the merger. The name DRT International was therefore chosen, referring to Deloitte, Ross and Tohmatsu. In 1993,
7644-504: The various metals (silver, gold, aluminum, steel, copper, brass, etc.) Enamel paint has classically been used for model making and is generally considered the most durable paint for plastics. It is available in small bottles for brushing and airbrushing , and aerosol spray cans . Disadvantages include toxicity and a strong chemical smell of the paint and its mineral spirit thinner /brush cleaner. Modern enamels are made of alkyd resin to limit toxicity. Popular brands include Testor 's in
7735-482: The year was disappointing ... Following a review of the business, it became clear that the business infrastructure and management capability was insufficient, not only to take the business forward and grow further, but also to deliver sustainable profitability. It was also evident that the sales and profit expectations of the new stores opened between 2010 and 2012 were unrealistic. The company announced on 26 June 2013 that it had gone into administration . The announcement
7826-404: Was considering a similar split. In November 2023, Deloitte entered into a supply contract with Henchmann, a provider of contract drafting and negotiation software that scans and extracts key data points from legal documents. In 2024, Deloitte, Nvidia , Microsoft and Amazon Web Services provided a combined $ 40 million in funding to multiple cancer institutes to support the establishment of
7917-435: Was expected to have a negative effect on Hornby , whose long-standing partnership with Modelzone saw it selling stock as a concession within Modelzone stores. Hornby itself posted pre-tax losses of £3.4 million after "disappointing" sales of London 2012 merchandise. The day after Modelzone's administration proceedings were announced, Hornby released a statement to the stock market in response: The Board of Hornby Plc notes that
8008-827: Was launched in New York in January 2017. In 2016, Deloitte Canada set-up a Bitcoin automatic teller machine and equipped a restaurant in its office complex to accept bitcoin as payment. Deloitte CIS partnered with Waves Platform to offering services related to initial coin offerings . Deloitte became a member of the Ethereum Enterprise Alliance and the Hyperledger Project sponsored by the Linux Foundation in May 2017. In 2016, Deloitte acquired advertising agency Heat of San Francisco, best known for its work Madden NFL from EA Sports and
8099-491: Was made on Modelzone's website, minutes after informing staff, and with the rest of the e-commerce site having been abandoned. Many staff on leave and planned rest days learned of the administration through the website closure and social media: On 26 June 2013, Richard Michael Hawes, Nicholas Guy Edwards and Robert James Harding of Deloitte LLP were appointed Joint Administrators of Modelzone Holdings Limited, The Amerang Group Limited, Modelzone Limited and Amerang Limited (together
8190-628: Was part of a five-year plan to invest $ 150 million in China. Deloitte has had a presence in China since 1917. In 2007, Deloitte began hiring former employees of the Central Intelligence Agency (CIA) for their competitive intelligence unit known as Deloitte Intelligence. In 2009, Deloitte purchased the North American public service practice of BearingPoint (formerly KPMG Consulting) for $ 350 million after it filed for bankruptcy protection. Deloitte LLP took over
8281-582: Was the first person to be appointed an independent auditor of a public company, namely the Great Western Railway . He went on to open an office in New York in 1880. In 1890, Deloitte opened a branch office on Wall Street headed by Edward Adams and P.D. Griffiths as branch managers. This was Deloitte's first overseas venture. Other branches were soon opened in Chicago and Buenos Aires . In 1898 P.D. Griffiths returned from New York and became
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