Blog Archives - Page 33 of 34

How much to budget for a Chartered Accountant salary

Engaging the services of a full time Chartered Accountant (CA) is an expensive yet worthwhile process for any company. CA’s are forward thinkers and as a result of their training and academic background, they have a grasp of business that truly marks them as unique in the marketplace which is why it makes sense to budget to include a chartered accountant salary in your business plan. They work at some of the highest levels in business as Chief Financial Officers (CFO’s), Financial Directors (FD’s) and senior Financial Managers (FM’s).

Due to their exceptional knowledge of the financial landscape and their level of experience, a chartered accountant salary package is a significant cost to any company.

In South Africa a chartered accountant salary can range from R70 000 to R140 000 per month:

Position	Full Time monthly cost	Part-time monthly cost (based on 3 days a week)
CFO	R 110 000 to R 140 000	R 80 000 to R 100 000
Financial Director (FD)	R 90 000 to R 120 000	R 65 000 to R 90 000
Financial Manager (FM)	R 70 000 to R 100 000	R 50 000 to R 60 000

The high cost of employing these financial experts is prohibitive for many small to medium enterprise and entrepreneurial ventures, even though they are the businesses that would benefit most from a qualified and experienced CA. However, the landscape is changing and many companies are engaging the services of CA’s on a part-time, interim or project basis. The concept is similar to that of fractional ownership where you only pay for the time you use, not a full time salary for your chartered accountant. If a company only needs the services of a CA three days a week, then they should only pay for three days a week.

What is the difference between a bookkeeper and an accountant?

The terms “bookkeeper” and “accountant” can be interchanged to a degree. Bookkeepers mostly act as data-entry clerks that deal with the day to day financial recordings and transactions within a business. The bookkeeper keeps the books and retains documentation for transactions and will usually report to a senior accountant.

An accountant focusses mainly on reporting, business analysis and processes to advise company leadership on the best form of financial management for the company. Theirs is an in-depth role as they devise financial strategies and ways to implement these strategies within the business, based on current financial data presented to them. So in essence the bookkeeper works closely with the accountant as up to date and accurate data is needed for the success of the business.

Why is the Chartered Accountant salary so high?

As with anything in life, the more specialised one becomes the more valuable their services become. Accountants do not become CA’s overnight. There is a lengthy process of extended education and experience required before they qualify. In South Africa, Chartered Accountants have more than four years of education plus a minimum of three years’ experience before they can be qualified a CA(SA), a total of seven years, including an entrance exam into the profession, known as the Board exam.

They are financial experts that are able to provide information on a number of aspects of a business’s financial matters such as financial reporting, tax, funding and corporate finance. They also have experience in areas such as auditing and forensic accounting and have the necessary expertise to set up viable accounting systems, processes and controls. Many Chartered Accountants play a strategic role within a business by devising financial strategies aiming to maximise profitability for the business.

Do you need a full time Chartered Accountant?

The answer to this depends on the size and scope of the business and whether there is enough work to justify taking a CA on full time. Quite often experienced CA’s are brought in on a part time or interim basis, as their experience and expertise is needed on a variety of aspects within the business such as devising a strategy or to assisting company leadership on new projects being undertaken. By engaging the services of a part time CA, companies are able to have access to the best possible CA’s on the market without having to take on the burden of a full time placement.

January 24, 2014 / No Comments / 2

The value of CFO outsourcing

Feel close to the edge from excessive workload and responsibilities? In the recent 2013 CFO Survey titled “Endurance: The Journey Continues” published by Deloitte, one of the most significant stress factors facing CFOs today, is staffing and a lack of talent resources.

From the top stressor of “excessive workload, roles and responsibilities” to “insufficient support staff”, “too much admin/low value work”, “finding and retaining talent” and “time spent on staff-related issues”, one clearly has an image of a CFO who is stretched to the max, limiting time and the space to think strategically, instead focusing excessive time on the day-to-day operations side of the business.

This is a recurring theme from previous surveys. However, what is alarming is the extent to which the lack of good financial support staff has become a very pressing concern for CFOs, compared to the previous survey. This is in sharp contrast with perceptions that in today’s market there is an abundance of suitable and experienced executives to fill the necessary positions.

There are generally two options available to CFOs when looking for financial support staff. The first is engaging a full time employee with the necessary experience and qualifications, which in itself can be a long protracted, expensive procedure and carries an element of risk. The challenge with this approach is that the person may often not be fully utilised. The second option, which is growing in popularity worldwide, is to outsource the gap that exists in this support environment but utilising part time or interim finance executives offered by CFO outsourcing firms.

Speaking from experience within the CFO outsourcing environment, there is a definite shift towards engaging a part-time resource for the following reasons:

1. Experience

CFO Outsourcing companies who contract out financial executives should insist on their executives having a minimum of five years’ experience within the financial field and a minimum qualification of B.Com or B.Compt (Hons).

2. Flexibility

They are able to save companies money and time by bringing an immediate benefit. The outsourced executives are able to hit the ground running and CFO outsourcing companies are able to tailor make a solution that suits a company’s needs and budget.

3. Team approach

Once the CFO outsourcing company has an understanding of the business they are able to appoint the best possible executive or assemble teams of executives, with multiple skills sets, ensuring the correct level of experience and knowledge to assist a business.

4. Commitment

There is a higher level of commitment from CFO outsourcing companies – the “you do well, we do well” adage applies. Companies who engage the outsource resource are not tied into long-term contractual agreements and should work on a 30 day notice period, therefore, companies are not exposed to employment issues or termination complications.

5. Trust

The basis of any good relationship is trust.

6. Affordability

Why pay for a full time resource when the business only needs a part-time executive two or three days a week?

So the next time you are looking for a Financial Manager or Finance Director to support your business, try CFO outsourcing.

(Source: mweb.co.za)

December 9, 2013 / No Comments /

Why your business needs an experienced (part-time) Financial Manager

The domain of financial management is occupied by highly qualified accountants that have come through a rigorous regime of training and examinations, followed with significant practical experience, upon which they draw for your benefit. They are the general practitioners of the financial world, with the expert knowledge and integrity to give you high quality advice on any aspect of your businesses financial affairs.

Many small to medium enterprises believe they cannot engage the services of an experienced financial manager due to the costs involved but fail to consider that a good financial manager can actually save your business money if utilised correctly.

You may only need a financial manager to help you with a major financial decision for projects, or to help keep your business on track when starting out, or assist you if your business is entering a growth phase. Too many companies make the mistake of not engaging a financial manager to set up their business when they need the valuable advice and guidance experienced financial managers can input in the start-up phase.

For companies that do not have the capacity (whether it be financially or volume of work) to employ a financial manager full time, there is an alternative option, engaging an experienced and qualified, part-time or interim financial manager on an outsource basis, which is a growing trend worldwide.

A part-time or interim financial manager should be able to:

Understand operational performance and what contributes to better results
Review performance measures and ensure that they are appropriate and timely
Assume a hands-on approach to risk management
Provide a good understanding of compliance requirements
Understand organisation structure and human resources issues
Manage the operational planning and produce reliable forecasts
Provide an awareness of the benefits of appropriate tax planning
Have the experience required to make clear and decisive decisions

There are outsource companies that are able to provide access to highly experienced qualified part-time or interim financial managers that meet this list of criteria.

What you should look for in a financial management outsource company?

Experience
Does the outsource company have a team of financial managers that have a minimum of five years’ experience within the financial field and a minimum qualification of B.Com or B.Compt (Hons), with the majority of associates holding either CIMA or SAICA accreditation?
Flexibility
Is the outsource company able to tailor-make a solution that suits your company’s needs and budget?
Team approach
Does their team comprise individuals with multiple skills sets that are able to provide the correct level of experience and knowledge for your business?
Commitment
Are they committed to providing clients with solutions that solve their problems without adding additional challenges linked to long-term contractual agreements and other types of red tape?
Trust
Does the outsource company have a good reputation within the financial management field and have excellent references?
Director level involvement
Do the directors of the outsource company have a hands-on approach to clients’ needs, assessing each project personally so that they are able to find the right ‘fit’ for your particular financial requirements and company culture?

Does your business need a part-time or interim financial manager? The Finance Team is able to assist. Contact us for a free needs analysis

(Image Credit: Resume OK)

December 9, 2013 / No Comments /

What Can Help You Bootstrap your Business?

Starting your own business can be a daunting challenge, particularly when cash is limited and other resources are stretched to the max. Most businesses are started on a shoestring budget making anyone who has started a business on this basis adept at bootstrapping, or in layman’s terms stretching resources, both financial and otherwise as far as possible.

But bootstrapping isn’t limited to the start-up stage. It’s valid at any stage of a business’ growth.

Bootstrapping is one of most effective and inexpensive ways to ensure a business’ positive cash flow. It means less money has to be borrowed and interest costs are reduced.

Make the most of trade credit

A great example of bootstrapping is the use of trade credit to maximise your financial resources over the short term.

Suppliers traditionally extend credit to their regular customers for 30, 60 or 90 days, without charging interest, dependent on the industry and nature of business.

However, when you first start your business, suppliers may well require payment on a COD basis (cash on delivery) for each order until such time that the supplier has established that you are able to honour your financial commitments and that you are a prompt payer.

While this is a fairly normal practice, in order to raise money during start-up, a fledgling company will benefit from negotiating trade credit facilities with its suppliers. One of the many things that will help you in these negotiations is having a written financial plan.

Manage your finances properly

Another key aspect of bootstrapping is managing the finances of the company effectively. For both of these it is advisable to use an experienced financial executive that has experience in a variety of industries over a number of years.

Bootstrap financing really begins and ends with attention to careful management of your financial resources. Be aware of what you spend and keep your overheads low.

By definition, bootstrappers have a lot of responsibility and a lot on their plate; there are many variables being juggled at once. The best-of-the-best keep an uncanny sense of calm amidst the surrounding chaos by keeping things in perspective.

This way, they can execute on many important tasks without compromising their creativity, enthusiasm, and ability to inspire others.

Consider outsourcing

As an entrepreneur wears many hats, there are simply not enough hours in the day to get everything done. Especially when you’re bootstrapping and finances are tight, time is vitally important.

Most successful entrepreneurs wake up early in the morning with excitement and dedication but don’t have the necessary skills in the financial department to turn that dedication into profit effectively.

There are a handful of companies out there that are able to support these businesses without depleting the budget by offering a part time or interim solution that suit the budget yet give access to experienced and highly qualified financial experts.

Just remember, in the financial realm, sound strategy, correct reporting and a grasp of the business cash flows are critical to the success of the business.

(Source: entrepreneurmag.co.za)

November 6, 2013 / No Comments /

Sub Saharan Africa – The Next Frontier?

Professor Nick Binedell, Dean of the Gordon Institute of Business Science (GIBS) addressed some 200 business owners and managers at an event hosted by Nolands, The Finance Team, FNB Vumela and Aon insurance. His topic explored the possibilities of South African companies expanding their businesses into Sub-Saharan Africa. “The opportunities abound in Africa especially when one considers that the African continent is the second-largest and second most populous continent on earth with an estimated population in 2013 of 1 billion people” said the Professor.

Professor Binedell noted that the biggest challenge to doing business in Africa is the lack of basic services; such as roads, electricity and communications. However if one can work around these challenges the opportunities and related returns are immeasurable. Six of the twelve fastest growing economies in the world today come from the African Continent. Four out of the five most populous countries in Africa are:

•Nigeria: 177 million

•Ethiopia: 87 million

•Democratic Republic of the Congo: 75 million

•South Africa: 53 million

Africa currently has a very low population density of about 29 people per square kilometre, which puts it behind Asia, Europe and South America. The population of Africa is currently projected to double in just 37 years to 2.1 Billion by 2050, with a growth rate that will make the continent more important than ever to the global economy. At this stage 25% of the world’s population will be concentrated in Africa compared to just 6% in 1950. Nigeria is currently one of the most populous countries on earth and as China’s population shrinks and India’s plateaus, Nigeria will reach nearly 1 billion people by 2100 and will come close to surpassing China. It will surpass the population of the USA by 2050. This is pretty amazing considering the country is about the size of Texas. Nigeria is set for one of the biggest population booms in world history and it’s expected to increase by a factor of eight in just two or three generations. Some of the most rapid population increases are expected in the world’s 49 least developed countries, with Tanzania and Zambian populations expected to increase fivefold by 2100. In contrast, the populations of 43 countries (mostly European) are expected to decrease over the next 2 decades.

But what does this mean to South African businesses that want to expand their operations into Africa? “Africa’s biggest resource is its people. If you as a business can harness this resource and provide products and services that people want and need, your chances of success are excellent and your returns will be phenomenal. Doing business on the continent is challenging, to say the least, but my advice is to get out there and visit these countries, walk the streets and get a feel for the people and the culture. You cannot think of doing business in these northern territories until you yourself have experienced it first-hand” said Professor Binedell.

The Professor further commented, “While a lot of attention is focussed on the amount of Chinese investment in Africa, I am of the opinion that there is more investment coming into Africa from North America and Europe. The incorrect perception around the Chinese is because they are involved in the more high profile infrastructure projects such as road and rail networks throughout Africa. Either way, Africa is the next frontier and any world economy that ignores this fact does so at its own peril. No continent has the potential to deliver super profits over the next decades greater than the African continent.”

“In line with Professor Binedell’s observations, we have seen a massive increase in the need for qualified and African experienced South African financial executives up in Africa as the region explodes economically and local expertise is found wanting on the ground. Those professionals that are available and up to the task are extremely expensive as are the related housing and security costs. We send suitably qualified and EXPERIENCED associates into Africa on an interim or project basis to assist South African companies that are already involved and established in the area or who are currently setting up African operations for the first time. We also have an extensive network of like-minded professionals who offer world class advisory and consulting services to companies wanting to spread their wings into Africa. These companies typically focus on Capital Raising, Company and Tax structuring as well as logistics handling on the ground. As Professor Binedell stated, one has to understand these markets to be able to work in these markets. Both Grant Robson (Executive Chairman) and I, have personally worked in and serviced clients in Namibia, Botswana, Zimbabwe, Zambia, Mozambique, Tanzania, Kenya, DRC, Uganda and Ghana for many years and our deep understanding of the cultures and the way business is conducted in these territories has certainly assisted The Finance Team in providing effective financial management services to these companies in Africa,” concluded Richard Angus, CEO of the Finance Team.

October 31, 2013 / No Comments /

The Finance Team – Finding the click

“Finding a personal and cultural click between people is essential when it comes to placing finance experts temporarily into an organisation,” says Grant Robson, Executive Chairman of The Finance Team. On Monday CFO South Africa met with Robson and CEO Richard Angus to chat about their new model, providing experienced finance experts to businesses that need temporary or permanent help.

“Trust, respect, honesty and integrity are our four pillars,” says Angus, who started the company a year ago. The Finance Team provides experts to small and medium-sized firms for a few days a week and also places accountants and finance cracks into bigger companies for short term projects or to bridge a gap between appointments. “We build relations of trust with clients so we become the people they phone when they are in need,” says Angus.

Angus (middle in the picture) and Robson (left) met with Melle Eijckelhoff, director of CFO South Africa to discuss the exiting opportunities both organisations have on offer for CFOs and top finance professionals. The full account of the interview will appear on this website at a later stage.

Grant Robson and Richard Angus

October 3, 2013 / No Comments /

Befriend the Trend: Companies and professionals benefit from the rise of supertemps

There is a new kind of temp entering the workforce. Known as “supertemps”, this is a person who defies any belittling preconception of a temp. These previous members of the C-suite have either been cast aside or are unperturbed by losing their spot on the corporate ladder. Either way, companies are tapping into this talent for short term stints. Appointing “the right man for the job” proves to be a cost-effective hire, and with the changing economic climate – one that is continuously ambiguous, offering little job security – temporary work is fast becoming normalised.

Author and workplace guru, Daniel Pink, first highlighted the phenomenon over 10 years ago in his book, Free Agent Nation. He predicted the rise of the independent contractor and defined free agents as executives in-between roles or committed to short term contracts. A recent Harvard Business Review article labelled them “supertemps”. These top level managers, whether it be lawyers, CEOs or consultants, have been trained at esteemed institutions and are alums of well-respected companies. As a result, they are increasingly trusted by corporations and intermediaries have sprung up to cater for this talent.

Supertemps are predicted to grow in number and potentially alter the way the future of business works. A 2011 Mckinsey report shows that 58% of US employers expect to hire more temporary employees, with an emphasis on high skilled roles rather than administrative ones.

But the appearance of the supertemp is not just an American trend. According to Booz Allen Hamilton, the UK market for interim managers is one of the best, making up for as much as £1.17bn (R18bn) revenue in 2009. And across Europe, annual growth in the market for interim executives has been over 20%.

In keeping with international trends, South African companies are moving towards a more streamlined and results driven approach to hiring individuals for key positions. SA labour policies have created an unusual pool of highly talented and experienced professionals who can’t get back into the corporate work space and are now available on the independent market.

Richard Angus, an entrepreneurial chartered accountant and founder of The Finance Team, has tapped into the trend. The Finance Team pairs up companies in need of talent with independents looking for the next assignment. “The Finance Team service model has helped bridge key gaps in our team while we build the stature and delivery of our finance areas,” says Rand Merchant Bank (RMB) Corporate Banking CFO, David Munro.

For the savvy professional, capitalising on this trend could be advantageous. The interim market offers a viable platform for highly skilled people who crave flexibility but want to stay in the game. Kery Boucher is currently working at RMB Corporate Banking. She joined The Finance Team around 18 months ago. “At the time I was looking for more flexibility as I wanted to start up some other businesses. But I wanted to continue to add value in traditional business and finance.”

Boucher says supertemps can maintain an income stream while creating flexible lifestyle choices. “Not all assignments are full-time – other businesses can be pursued on the side. It allows individuals to create a lifestyle tailored to their values, freeing up time for family and passions.”

Most supertemps find that compensation is comparable to what they earned in full-time jobs – sometimes even better. When taking on multiple projects at a time, there is an opportunity for diversified income streams. Boucher consults through The Finance Team and has a second business focusing on sustainability. She recently joined the University of Stellenbosch Business School as a facilitator on management development programmes and runs two other businesses – one as an investor and another with her husband.

The need for, and emergence of, intermediaries is another way to garner revenue from the emerging trend. As the movement makes its way to SA, and companies and individuals begin to see the advantages, there is an opportunity for entrepreneurs and executive recruiters to tap in and focus exclusively on recruiting high-end, temporary talent.

Companies who know how to best engage this lower risk, flexible talent model can be a source of competitive advantage. Employing staff on an interim basis saves the considerable expense of a full time person – it only makes sense in our current economic climate. Supertemps will go in and make an impact quickly. They have all the necessary skills for the job. They will be able to gain people’s confidence quickly and are naturally self-starters who are able to network easily. Companies will begin to realise that it is more cost effective and productive to hire the best possible team for a specific phase.

September 6, 2013 / No Comments /

Grant Robson appointed as Executive Chairman of The Finance Team

The Finance Team Group (Pty) Ltd is pleased to announce the appointment of Grant Robson as Executive Chairman of the company effective from 1 August 2013.

Grant holds a BCom, BCompt (Hons) and is a CA(SA), having completed his articles at KPMG. Grant’s commercial experience includes roles in financial services (African Bank) and the medical industry (Medco), along with international mining experience (Petra Diamonds Plc).

Grant has also served as the CFO of MvelaMasefield (Pty) Ltd, the energy trading subsidiary of the Mvelaphanda Group, with both local and international operations. During his tenure, Grant was also responsible for the company’s operations in East Africa, specifically Tanzania and Zanzibar. Following his role at MvelaMasefield, Grant was appointed Financial Director of Whiz Property Group (Pty) Ltd, a Johannesburg based, multi-million rand, commercial property development business.

More recently, Grant was the Co-Founder of the FD Centre SA, the South African Division of the International FD Centre Group based in the UK, with specific accountability for the Johannesburg region. Grant was fundamental in building the FD Centre brand and developing his team of Principals employed in the Gauteng team and was responsible for some key clients such as Kagiso Media, RTT, ICR Electrical, Le-Sel Research, MB Technologies and Mpact, contributing significantly to making the South African division the second largest division internationally for the FD Centre.

With more and more fast-growing companies following the growing trend of employing financial staff on a part-time or interim basis, saving the considerable expense of a full-time person, businesses are increasingly turning to flexible sources of skills and expertise. The Finance Team is committed to provide companies with Financial Managers, Project Accountants and Chief Financial Officers on a part-time or interim basis – for exactly the length of time they are needed and no longer. It is with this in mind that Grant’s role at The Finance Team will be focused on client acquisition, service delivery and client retention, with Grant assuming the critical role of ensuring the fulfilment of The Finance Team’s commitment to clients.

Richard Angus, the Chief Executive Officer of The Finance Team comments, “We are excited to have such a prominent individual as Grant Robson join our team. This addition will not only add significant experience and knowledge to the existing team, but Grant’s great reputation in the industry will be invaluable in assisting with the growth of The Finance Team. This will allow us to create the South African market leader in the provision of Part Time | Interim Financial Executives.”

Grant remarked about his appointment: “I am delighted to join The Finance Team. It has always been my wish to be associated with South African companies that are passionate and that focus on excellent client service and address the needs of clients in a unique way. I look forward to working with Richard and the team in building The Finance Team into a market leader that never loses focus on its true reason for its existence – its’ clients and the team of people that serve them.”

September 1, 2013 / No Comments /

The rise of the ‘Super Temp’

In keeping with international trends South African companies are moving towards a more streamlined and results driven approach in their employment of individuals for key positions – experienced financial executives that can start almost immediately.

According to an article published in The Harvard Business Review on “The rise of the SuperTemp”, 16-million Americans are working independently today on either a part-time or interim basis and this figure is expected to rise to 20-million over the next two years. This is not just an American phenomenon, in Europe, where onerous labour laws make it difficult and costly to fire anyone – thus discouraging companies from taking on permanent hires – part-time and interim work is even better established than in the United States.

It won’t be long before South African employers start moving in the same direction. According to Booz Allen Hamilton, the UK market for interim managers is one of the best developed, accounting for as much as R27-billion in revenue in 2009; and across Europe, annual growth in the market for interim executives has been over 20%. Axiom, backed by the venture capital firm Benchmark Capital, today supplies 650 interim lawyers to nearly half of the Fortune 100 companies in the USA. That means you can’t run a company or deal with sophisticated talent today without understanding the rise of “SuperTemps”.

At the high end of the market, independent talent is defined by special skills, and professionals of this ilk are going independent because they can choose what to work on and with whom to work. Once they take the leap they find it very hard to turn back. South African labour policies have also created an unusual pool of highly talented and experienced professionals who can’t get back into the corporate work space and have become available on the independent market.

It is common for people to assume that someone who isn’t in a traditional full time job must not be very good. Well, 75% of Axiom’s independent lawyers come from a top 25 school and 60% of Eden McCallum independent consultants are alums of Bain, McKinsey and BCG. These days, it’s the people who have the power in the talent market who are going the way of independent consultant. The part time and interim market offers a viable platform for highly skilled people who crave flexibility but want to stay in the game.

With the above trends in mind, an entrepreneurial chartered accountant has created a company and a solution to provide South African companies access to financial experts. Richard Angus, the founder of The Finance Team, has created a company that provides a tailored solution for companies that are in need of financial executives with many years of experience that can hit the ground running, bringing value to the organisation immediately in a cost effective manner on a part time or interim basis.

Can’t be done? Richard begs to differ. “Being a chartered accountant myself and having worked with a number of companies in a variety of industries, we have identified a need within companies to utilise financial experts, whether it be financial managers, project accountants or chief financial officers, but where such skills cannot be sourced affordably. In many instances, companies follow an approach of full time employment and turn to employment agencies to find the right person. The Finance Team is not a recruitment agency. We are a business consultancy specialising in the financial management space.

“We have the expertise to determine exactly what skills a client requires and are able to tailor make our services and team to meet the client’s exact requirements and industry. Our senior management team and associates have vast and varied experience and as a client, whilst you will be appointed a dedicated resource, you will have access to the knowledge provided by the other associates within our wider team and partner network should the need arise. We ensure that our clients have the right person or mix of people who correctly and beneficially serve the needs of the company,” comments Angus.

“Another major consideration is budget. If the company is looking for a financial executive and has a limited budget and the position is not offering the top echelon of salary packages, companies lose out on the opportunity of working with the best people that are perfect for the position. That is where The Finance Team comes in.

“We are able to offer companies access to highly qualified and perhaps most importantly, highly experienced financial executives on a part-time or interim basis. We meet with the company leadership to obtain a greater understanding of the client’s needs, after which we put a solution together that is most beneficial for the business. In many instances the company might only need a resource for one or two days a week to meet their objectives.

“So through us, they are able to source, retain and afford the best possible financial executive. What does that actually mean? More bang for your buck!” concludes Angus.

Article appears in Mweb Entrepreneur

http://www.mweb.co.za/Entrepreneur/ViewArticle/tabid/3162/Article/8479/The-rise-of-the-Super-Temp.aspx

August 29, 2013 / No Comments /

Blog