Peer victimisation is the experience among children of being a target of the aggressive behaviour of other children, who are not siblings and not necessarily age-mates.
A CPA is a certified public accountant who is licensed by a state board of accountancy. To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.
A CVA is a formal payment plan that the insolvency practitioner drafts and the company then proposes to its creditors in an effort to reach an formal agreement. If successful, the CVA will make it much easier for the insolvent company to recover from its debts without being would up. Keith Tully.