A change in the wind direction.

An itemized list of goods shipped to a buyer, stating quantities, prices, shipping charges, etc.

A mutual organisation whose funds, after the deduction of running costs, are owned by its.

During the operation of tacking, the moment when a sailing vessel is head to the wind and hanging there, with her head not paying off on the opposite tack. Such a vessel is said to be "in stays" or "in irons".

See letters of credit for a full explanation

(EIS) The Enterprise Investment Scheme is a UK tax incentive scheme designed to encourage investors to.

See: 'gilt-edged.

(GIB)A bond in which a single premium secures a guaranteed regular income until maturity at which time.

The bank that issues a Letter of Credit on behalf of the Importer.

Generally, the relative states of inflow, outflow, and storage of moisture over a given area of earth's surface.

ACRONYM - Canadian Standards Association

A type of journal bearing in centrifugal air compressors.

The essential fittings and equipment of a ship, such as anchors, rigging, masts, davits, derricks, winches, etc., excluding her consumable stores such as water, fuel and victuals.

The point of a tide when the water is the highest.

A metal pin by which the plating and other parts of iron and steel vessels are joined. Rivets are known by their heads, such as: Flush, pan, snap, plug, tap, countersunk, mushroom, and swollen neck.

A plan developed by an electric utility, sometimes as required by a public regulatory commission or agency, that defines the short and long term capacity additions (supply side) and demand side management programs that it will undertake to meet projected ...

The marrying of two or more portions of one shipment that originate at different locations, moving under one bill of lading, from one shipper to one consignee. Authority for this service must be granted by tariff publication. See Bill of Lading.

ANSI specification for a Compressed air supply source that meets OSHA specification # 1910.134(i)(1)(ii)requirements for breathing air.

To luff or luff up is to head into the wind, causing sails to flutter.