Sport utility vehicle

Sport utility vehicle is a category of motor vehicles that combine elements of road-going passenger cars with features from off-road vehicles, such as raised ground clearance and four-wheel drive. There is no agreed definition of an SUV, usage varies between countries; some definitions claim. A crossover SUV is defined as an SUV built with a unibody construction, however in many cases crossovers are referred to as SUVs. In some countries—such as the United States—SUVs have been classified as "light trucks", resulting in more lenient regulations compared to passenger cars; the predecessors to SUVs date back to military and low-volume models from the late 1930s, the four-wheel drive station wagons and carryalls that began to be introduced in 1949. The 1984 Jeep Cherokee is considered to be the first SUV in the modern style. Most SUVs produced. During the late 1990s and early 2000s, the popularity of SUVs increased at the expense of the popularity of large sedans and station wagons. More smaller SUVs, mid-size and crossovers have become popular.

SUVs are the world's largest automotive segment and accounted for 36.8% of the world's passenger car market in 2017. SUVs are criticised for their impact on the environment. Elements of their design introduce safety risks both to their drivers and to others, they are considered a leading cause of the increase in pedestrian deaths in the United States over the past decade, they are less fuel efficient than smaller vehicles, thus contributing more to global warming. There is no universally accepted definition of the sport utility vehicle. Dictionaries, automotive experts, journalists use varying wordings and defining characteristics, in addition to which there are regional variations of the use by both the media and the general public; the auto industry has not settled on one definition of the SUV either. The actual term "Sport Utility Vehicle" did not come into wide popular usage until the late 1980s — prior to such vehicles were marketed during their era as four-wheel drives, station wagons, or other monikers.

Automotive websites descriptions of SUVs range from "combining car-like appointments and wagon practicality with steadfast off-road capability" with "chair-height seats and picture-window visibility" to the more general "nearly anything with available all-wheel drive and raised ground clearance". It is suggested that the term SUV has replaced "jeep" as a general term for off-road vehicle. American dictionary definitions for SUVs include: "rugged automotive vehicle similar to a station wagon but built on a light-truck chassis" "automobile similar to a station wagon but built on a light truck frame" "large vehicle, designed to be used on rough surfaces but, used on city roads or highways" "passenger vehicle similar to a station wagon but with the chassis of a small truck and four-wheel drive" In British English, the terms "four-by-four", "jeep" or "off-road vehicle" are used instead of sport utility vehicle; the Collins English Dictionary defines sport utility vehicle as a "powerful vehicle with four-wheel drive that can be driven over rough ground.

The abbreviation SUV is used." In Europe, the term SUV is used for road-oriented vehicles, "four-by-four" or the brand name of the vehicle are used for off-road oriented vehicles. In New Zealand, vehicles designed for off-road use are referred to as "four-wheel drives" instead of SUVs. In Europe, SUV might be considered as G/J-segment. In the United States, many government regulations have categories for "off-highway vehicles" which are loosely defined and result in SUVs being classified as light trucks. For example, Corporate Average Fuel Economy regulations included "permit greater cargo-carrying capacity than passenger carrying volume" in the definition for trucks, resulting in SUVs being classified as light trucks; this classification as trucks allowed SUVs to be regulated less than passenger cars under the Energy Policy and Conservation Act for fuel economy, the Clean Air Act for emissions. However, from 2004 onwards, the United States Environmental Protection Agency began to hold sport utility vehicles to the same tailpipe emissions standards as cars.

In 2011 the CAFE regulations were changed to classify two-wheel drive SUVs as passenger cars. However the licensing and traffic enforcement regulations in the United States vary from state to state, an SUV may be classified as a car in some states but as a truck in others. For industry production statistics, SUVs are counted in the light truck product segment. In India, all SUVs are classified in the "Utility Vehicle" category per the Society of Indian Automobile Manufacturers definitions and carry a 27% excise tax; those that are 4 metres long, have a 1,500 cc engine or larger, along with 170 mm of ground clearance, are subject to a 30% excise duty. In Australia, SUV sales were helped by having lower import duties than passenger cars. Up until January 2010, SUVs were subject to a 5% import tarif, compared with 10% for passenger cars. Many years after most passenger cars had transitioned to a unibody construction, most SUVs continued to use a separate body-on-frame method, due to being based on the chassis from a light truck, commercial vehicle, pickup truck, o

Consultative Committee of Accountancy Bodies

The Consultative Committee of Accountancy Bodies is an umbrella group of chartered professional bodies of British qualified chartered accountants. Since 2012, CCAB has five member bodies: Association of Chartered Certified Accountants Chartered Institute of Public Finance and Accountancy Institute of Chartered Accountants in England and Wales Chartered Accountants Ireland Institute of Chartered Accountants of Scotland There was a sixth founder member, the Chartered Institute of Management Accountants. CIMA gave notice in March 2011 of its intention to leave the CCAB; the five remaining bodies committed themselves to ensure that the CCAB "is the sole voice for the profession on those issues which affect our combined membership."Many job advertisements for accountants in the United Kingdom used to specify "CCAB qualified" in cases where an employer wishes to hire a professional accountant, but has no specific preference as to which institute. After giving notice to leave, CIMA requested the Head of Government Accounting Services to use a longer formula, "CCAB, CIMA or overseas equivalent".

The CCAB was founded in 1974 by all six British and Irish professional accountancy bodies with a Royal Charter. The same six bodies are the United Kingdom professional bodies that belong to the International Federation of Accountants; the primary objective of the CCAB is to provide a forum for the member bodies to discuss issues of common concern, where possible, to provide a common voice for the accountancy profession when dealing with the United Kingdom government. As of 2005, running costs were shared in proportion to shares held, as follows: ICAEW 52%, ACCA 17%, CIMA 15%, CIPFA 6%, ICAS 7% and ICAI 3%. On 2 March 2011, CIMA announced that it would be leaving CCAB. In the previous decade, CIMA had positioned itself as "a strong supporter and key member of CCAB". However, since the formation of the Financial Reporting Council as the regulator for accounting matters, CCAB had become more focussed on audit and therefore less relevant to CIMA members. In the Republic of Ireland, the Consultative Committee of Accountancy Bodies – Ireland performs similar functions.

Its members are: Association of Chartered Certified Accountants Chartered Institute of Management Accountants Institute of Certified Public Accountants in Ireland Chartered Accountants Ireland British qualified accountants Consultative Committee of Accountancy Bodies Consultative Committee of Accountancy Bodies – Ireland Key Facts and Trends in the UK Accountancy Profession, annual publication by the Professional Oversight Board


BumpTop was a skeuomorphic desktop environment app that simulates the normal behavior and physical properties of a real-world desk and enhances it with automatic tools to organize its contents. It is aimed at stylus interaction, making it more suitable for handheld PCs, it was created at the University of Toronto as Anand Agarawala's master's thesis. Anand Agarawala gave a presentation at the TED conference about his idea; the 1.0 version was released on April 8, 2009, along with a featured pro version as a paid upgrade. On April 30, 2010 the author announced that BumpTop was being discontinued and that they were taking the software "in an exciting new direction." Two days it was announced that the company had been acquired by Google. On January 5, 2011, Google released a sneak preview video of Android 3.0 Honeycomb showing a 3D desktop with features purportedly taken from BumpTop. In BumpTop, documents are represented as three-dimensional boxes lying on a virtual desk; the user can position the boxes on the desk using the mouse.

Extensive use of physics effects like bumping and tossing is applied to documents when they interact, for a more realistic experience. Boxes can be stacked with well-defined gestures. Multiple selection is performed by means of a LassoMenu, which fluidly combines in one stroke the act of lasso selection and action invocation via pie menus. BumpTop supports Windows XP, 7, a version for Mac OS X was released into private beta on January 18, 2010; the Mac edition omits the pie menu in favor of a more normal selection menu. The software installer and the application phone home. While the download page on the official website does state: "Internet connection required for activation", this may not appear in other sources such as Cnet. There is no explicit dialog box asking the user to confirm this connection at the time it is required. BumpTop automatically updates to the latest version. With the release of BumpTop 1.2 on October 9, 2009, multi-touch support was added for Windows 7. It added 14 new gestures to the system.

One such gesture is “scrunching” your hand to pull files into a pile. Just like the regular version of BumpTop, the extensive use of physics is applied to these multi-touch gestures. Multi-touch support has since been added to Mac OS X as well. Multi-touch support is only available in the Pro version of the software. On August 18, 2009, BumpTop announced their new “BumpTop Inside” program. Partnering with HIS, PowerColor, SAPPHIRE, a free copy of BumpTop will be included with their graphics cards; the reasoning behind the partnership was to allow BumpTop to be spread to more customers, as well as allowing BumpTop to use the power of the newly bought graphics card. “BumpTop creates a brand new user experience for computer desktops,” said Ted Chen, CEO of TUL Corporation. “We are excited to add this innovative application into our graphics solution. Backed by the power of PowerColor graphics, BumpTop will make the user experience more vivid and change the way the traditional computer desktop is used.”

BumpTop has been well received by critics, with many of them excited about the possibility of BumpTop's features becoming standard in GUIs. CNET Editor Seth Rosenblatt gave it 5 stars, citing that “it could push how we use our computers into a whole new dimension.” Thanks to the added multi-touch support, Engadget says that “Bumptop gives Windows 7 touchscreen PCs purpose.” CrunchGear says “BumpTop: A Better Windows desktop.” On BumpTop's website, they have 23 quotes of positive reviews from professional editors. In April 2010, it was announced, it was unknown what Google had planned for the software, though there were speculations about plans to revamp it for a new Android based tablet UI. Shortly after its acquisition, Bumptop announced plans to remove the software from its website, only giving "End of Life" support to those who bought the Pro version; the server-side licensing and validation system was removed from Google and users that had the licensed version got it reverted to the free version after some time.

This made activating the software impossible without using cracks. As a final step, in August 2012, Google released the source code of BumpTop on GitHub under the Apache license. According to released source code, the project is no longer maintained. Agarawala, Anand. Ravin Balakrishnan. Keepin' it Real: Pushing the Desktop Metaphor with Physics and the Pen. Proceedings of CHI 2006 - the ACM Conference on Human Factors in Computing Systems. Pp. 1283–1292. Official website