The six big accountancy firms: KPMG, PriceWaterhouseCoopers, Ernst & Young, Deloitte & Touche and.

Course Over Ground

The best of its type of fishing boat. Word originates from a time when the crew used to fish from the deck of a vessel. The best fisherman got the highest place on deck, up in the bow, so his line was the highest above the sea.

The component of a solar energy heating system that collects solar radiation, and that contains components to absorb solar radiation and transfer the heat to a heat transfer fluid (air or liquid).

Metal, usually galvanized sheet metal, used to provide protection against infiltration of precipitation into a roof or exterior wall; usually placed around roof penetrations such as chimneys.

Any material that can be burned to make energy.

A unit of luminance or brightness equal to 1/d candles per foot'.

A type of cistern barometer in which the level of mercury in the cistern is adjusted to the zero point of the scale before each reading.

A mercury barometer in which the tube is U-shaped and the upper and lower mercury surfaces have the same diameter.

Sealift Ship Technology Development Program

An amount to be paid for energy periodically by a customer without regard to demand or energy consumption.

The amount of heated air, or heating capacity, to be supplied by a heating system; usually the maximum amount to be delivered based on a specified number of heating degree days or design outside temperature.

A contract in which payment of premiums covers the insured against something which may, or may not.

An atom, or group of atoms, that has gained or lost one or more outer electrons and thus carries an electric charge. Positive ions, or cations, are deficient in outer electrons. Negative ions, or anions, have an excess of outer electrons.

The direction of an object from the observer's position.

A painted stripe along the waterline delineating the topside from the bottom paint

The angle that a solar collector is positioned from horizontal.

To put in place of another; i.e., when an insurance company pays a claim it is placed in the same position as the payee with regard to any rights against others.

The buying of shares in individual companies or units in collective funds (unit trusts,.

A warm, dry wind on the lee side of a mountain range, the warmth and dryness due to adiabatic compression upon descent.