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In a letter-writing campaign aimed at finding solutions to their grievances, these timeshare owners argue that they have been unjustly treated. According to Rolland and Beverly McElhaney of Onsted, Michigan, timeshare owners are battling three main issues. ""We understand the Driftwood Property in Grand Bahama (formerly Princess) is in the process of being sold and sincerely hope the grievances with Freeport Resort and Club (adjoining property) will be addressed and corrected. The three grievances are: A) The shortcut path which we used for 25 years has been closed since Sunrise Hwy. was diverted by Driftwood; B) After 25 years of golf at 'privileged rates' at the Ruby & Emerald courses, it was denied after Driftwood took over and C) The Bahamia Beach Club should be rebuilt."

It's a similar story for another fractional unit owner.

James, 35. 6, Lakeside, 34. 7, Jeanerette, 33. 8, Jewel Sumner, 30. 9, Episcopal, 29. 10, Sacred Heart-Ville Platte, 25. 11, Donaldsonville, 22. 12, Pickering, 20. 13, Kinder, 17. 14, Homer, 16. 15, Madison, Port Allen, 12. 16, 17. Pine Prairie, Curtis, 10. 19, Mamou, 9. 20, Red River, Ouachita Christian, 77. 22, Fisher, Lake Providence, 6. 24, Riverside, University, 4. 26, East Beauregrd, 2.50. 27, Spring Hill, St. Martin’s 2. 29, Iota, Pointe Coupee Central, Jonesboro-Hodge, 1.

That's not to say that teacher compensation is fair or equitable, I'm just having trouble understanding why someone would choose teaching, knowing it is not high-paying and is really hard work, then later quit, citing low pay and impossible kids.

FLORHAM PARK, N.J., Jan. 7 /PRNewswire/ -- Financial Executives Research Foundation (FERF), the research affiliate of Financial Executives International (FEI), announced today the release of two important new pieces of research designed to aid public company management and corporate boards in the efficient evaluation of their assessment of reporting issues and internal controls.

A new FERF Study, entitled "What's New in Financial Reporting: Financial Statement Notes from Annual Reports", examines disclosures from 2006 annual reports for the 100 largest publicly-traded companies which used particularly innovative techniques to clearly address difficult accounting issues. The study identifies and analyzes recent reporting trends and common practices in financial statements.

The report illustrates how companies addressed specific accounting issues recently promulgated by the Financial Accounting Standards Board (FASB), and by the Securities and Exchange Commission (SEC), and in doing so, uncovered a number of trends, which included:

To further facilitate use of this report as a reference tool, all of the financial statement footnotes gathered for the study are available to members on the Financial Executives International website at www.financialexecutives.org/eweb//dynamicpage.aspx?site=_fei&webcode=EDG_home.

Panther Capital Transaction Group, an affiliate of Integra Realty Resources Inc., has completed the acquisition, financial restructuring and disposition of a two-story medical building located at 1106 Alston Ave. on Fort Worth�s near-south side.

The 28,000-square-foot facility, formerly known as 935 W. Rosedale, was purchased by Alston Capital LLC, which plans to retain the three-year-old property for medical offices.

Tommy Pigg and Doug Kincaid, managing directors of Panther Capital, represented RKC Properties of Bixby, Okla., in the acquisition, capital and disposition.

�The quality of the building and its strategic location in the Medical District made this an ideal value-added opportunity for RKC Properties,� Kincaid said.

Leasing a landmark building

Benbrooke Realty Investment Co.