Terms of use

Australian Educational Research Pty Ltd (AER) provides the information and services on the ABREMA World Wide Web home page (http://www.abrema.net) and underlying hyperlinked pages (the "Site") under the following terms and conditions. By accessing and/or using the Site, you indicate your acceptance of these terms and conditions.

Copyright 1995-2007

The information available on or through the Site is, unless stated otherwise, the property of AER and is protected by copyright and other intellectual property laws. The Site is for informational, research or teaching purposes only. The information is not to be copied for the purposes of re-sale or to be used for commercial use without prior written permission. The pages are not to be distorted in any way. The name of Australian Educational Research is not to be used in advertising or publicity without specific prior written permission. Any copy of a substantial part of these pages must include a statement as to copyright ownership.

Material sourced from the ABREMA site may be referenced using the style: Author's name (last, first). "Document title". Name of project or web site. Publisher's name. Date of publication. Date of access. < URL >.

For example, the page entitled "Audit Committee" may be referenced as follows:

Holmes, Howard. "Audit Committee". Activity Based Risk Evaluation Model of Auditing. Australian Educational Research. 2007. January 18, 2008.
< http://www.abrema.net/abrema/audit_committee_g.html >.

Disclaimer

This Site is provided "as is" without any warranty of any kind, either express or implied,including, but not limited to the implied usefulness of the publication as a source of reference and as a teaching aid. The material on this Site may include views or recommendations of third parties that do not necessarily reflect the views of AER or indicate its commitment to a particular course of action. While every effort will be made to ensure that information contained in the Site is accurate and up to date, it may include technical inaccuracies or typographical errors. Changes may be made to the Site without notice at any time. Your use of this site is at your own risk. There is no warranty that this Site will be free of infections by viruses or any other manifesting, contaminating or destructive properties.

Limitation of liability

AER and its subsidiaries, Officers, Directors, Members, Employees, Agents, Consultants or Licensors thereof shall not be liable to any Site visitor, or third person for the accuracy or completeness of the information, nor for any direct or inconsequential losses, special or consequential damages, or costs arising from or occasioned by said delays, inaccuracies, errors, interruptions or omissions, or for any discontinuance of the service or for damage arising directly or indirectly from access to or use of this Site, or from the inability to access or use this Site, or from the possession, publication or use or reliance on the information contained in this Site, even if AER was advised of the possibility of such damages.

Links to third party sites

This Site contains links that will allow access to other Web sites that are beyond the control of AER. They are included for convenience and do not constitute endorsement of material at those sites, or any associated organization, product or service. AER assumes no responsibility or liability for any material that may be accessed on other Web sites reached through this Site. Additionally, AER is not responsible for the privacy practices of these Web sites. The listing of a person or organization in any part of this Site in no way implies any form of endorsement by AER of the products or services provided by that person or organization.

Use of personal data

Users acknowledge and agree that by providing AER with any personal information through the Site, users consent to the transmission of such personal user information over international borders as necessary for conducting business by AER.

Access to password protected areas.

Access to and use of password protected and/or secure areas of the Site is restricted to authorized users only. Unauthorized access to such areas is prohibited.

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