1.

2 MAINTENANCE THEORY AND PRACTICE IN MARINE ENVIRONMENT- INTRODUCTION

By Aleksandar Pudar
Technical Superintendent and Planned Maintenance Supervisor Reederei Nord BV
Co-founder of "Out of Box Maritime Thinker Blog" and Founder of Naro Consilium Group

A vessel is a general term for any watercraft, a ship, a boat, or anything that could float. The
maintenance work refers to all activities related to caring for the vessel. Maintenance is a critical
aspect of marine engineering and is essential to ensure that vessels, structures, and equipment
operate efficiently and safely. Maintenance can be defined as keeping equipment and systems in
good condition to prevent breakdowns, reduce downtime, and ensure the longevity of the
equipment.

Maintenance is essential in the marine environment due to the harsh conditions that marine
equipment is exposed. On ship saltwater, wind, waves and other environmental factors can cause
corrosion, erosion, and wear and tear, which can affect the performance and reliability of
equipment.

Maintenance engineering in a marine environment, i.e. on board an ocean-going vessel, may be

explained as a :

Ship maintenance is an integral part of vessel operations. The main components of vessels that need
to be maintained are the engine, and electrical system, among others, using maintenance programs.
Maintenance programs are set up to keep the vessel in proper operating condition while not getting
in the way of routine operations.

Marine engineers sailing on board an ocean-going vessel and operating

vessel/machinery/equipment are responsible for ensuring adequate maintenance meets maker and
statutory requirements. Also, he or she is responsible for ensuring that ongoing technical problems
(near-misses, accidents/incidents) are investigated and appropriate corrective and improvement
actions are taken and used interchangeably with reliability engineering.

Marine engineering is highly related to mechanical engineering, a broad field encompassing all
aspects of the equipment (machinery and technology) on board ships, boats, and other ocean and
sea vessels. Marine engineers can focus on developing, maintaining, supervising and renewing
technologies such as stroke engines, oil purifiers, compressed air equipment, boilers, inert gas
generators, pumps or electronics – radars, satellite transmitters and receivers, transponders,
circuitry and many others.

1.2.1 RESPONSIBILITIES

1.2.1.1 Main responsibilities ( Shore & Vessel)

Technical Superintendent, i.e. The Fleet Manager

The fleet managers will oversee everything: they ensure everyone has the necessary tools and
equipment and that schedules and deadlines are met.
They also step in if an emergency happens or some mistake occurs.
The fleet managers for ship maintenance need to be on top of everything while still being able to
delegate tasks when necessary. The fleet manager is usually a job given to people with years of
experience in the field because they know every aspect of maintaining the ship.
They need to be aware that their decisions can affect business or even result in injuries, so fleet
managers for ship maintenance are expected to act professionally at all times.

Any ocean-going vessel needs to have at least the following marine engineering positions (most of
the time, an internationally recognised certification is required), which can only increase in number
with the size and type of the ship but not decrease, according to the Safe Manning Certificate.

Chief Engineer – is usually responsible for all activity of the Marine Engineering Department,
operation, maintenance and replacement of technical equipment, ensuring the conformity of the
fleet vessels with the inner safety management system. The Chief Engineer must be experienced and
have all the necessary practical skills to propel the ship and reach the port in the best condition. He
takes all decisions regarding machinery and technology issues.
The Second Engineer is in charge of the machinery spaces and has the second highest responsibility
after the Chief Engineer. The second marine Engineer executes all maintenance activities and is
responsible for troubleshooting, safety and efficiency of all technology operations on a ship, the
main propulsion machinery, and other auxiliary technologies. His team consists of all the staff in the
machine and engine rooms.
Third Engineer – plays a vital role in the operation and management teams and as a shipboard safety
officer. In addition, he or she is in charge of the well functioning of all boilers (including boiler water
and cooling water testing), generators and some auxiliary technologies. The third Engineer is the
next in charge after the second Engineer and is the latter's main assistant in technology maintenance
works.
Fourth Engineer – is the junior Engineer, subordinated to the third marine Engineer. He is
responsible for supervising the engine room activity, all MARPOL-related technologies and auxiliary
machinery and is the only one in charge of the sludge and bilge management.
a) Maintenance

• Maintenance of Maine Engine, Fuel, Cooling and Propulsion system.

o Main Engine Maintenance: The main engine is the primary source of propulsion for
the vessel. Ensuring that the main engine is maintained correctly, including regular
inspections, cleaning, and oil changes, is crucial. Any worn or damaged parts should
be replaced promptly to avoid breakdowns and ensure optimal performance. The
main engine should also be tested regularly to ensure it operates efficiently.
o Propulsion System Maintenance: The propulsion system comprises various
components, including the propeller, shaft, bearings, and seals. Maintaining the
propulsion system, including regular inspections, cleaning, and lubrication, is
essential. Any worn or damaged parts should be replaced promptly to avoid
breakdowns and ensure optimal performance. The propeller should also be cleaned
regularly to prevent fouling and ensure maximum efficiency.
o Fuel System Maintenance: The fuel system is an integral part of the main engine
and should be adequately maintained to ensure safe and efficient operation. This
includes regular inspections of fuel tanks, filters, and lines and cleaning and
 replacing worn or damaged components. The fuel should also be tested regularly to
meet the required specifications.
o Cooling System Maintenance: The cooling system is used to regulate the
temperature of the main engine and should be adequately maintained to prevent
overheating and other issues. This includes regular inspections of the cooling system
components, including the heat exchangers, water pumps, and hoses, and cleaning
and replacing worn or damaged parts. The cooling system should also be flushed
regularly to prevent debris and other contaminants buildup.
• Maintenance of Auxiliary Engines/Generators, Boilers, Compressors, and Cargo systems is
crucial for ensuring the smooth operation of a vessel and the safety of its crew and cargo.
Here are some critical points to keep in mind regarding the maintenance of these systems:
o Auxiliary Engines/Generators Maintenance: Auxiliary engines/generators provide
power to various systems on board the vessel. Therefore, it is important to maintain
these systems, including regular inspections, cleaning, and oil changes, adequately
maintained. Any worn or damaged parts should be replaced promptly to avoid
breakdowns and ensure optimal performance.
o Boilers Maintenance: Boilers generate steam for various purposes on board the
vessel, including heating, power generation, and cargo heating. It is important to
ensure that boilers are correctly maintained, including regular inspections, cleaning,
and testing of safety devices. Boiler water treatment is also essential to prevent
corrosion and scale buildup, which can compromise the safety and efficiency of the
boiler.
o Compressors Maintenance: Compressors provide compressed air to various systems
on board the vessel, including pneumatic control systems, cargo systems, and
engine starting systems. Ensuring that compressors are adequately maintained,
including regular inspections, cleaning, and oil changes, is important. Any worn or
damaged parts should be replaced promptly to avoid breakdowns and ensure
optimal performance.
o Cargo Systems Maintenance: Cargo systems load, unload, and transport cargo on
the vessel. It is important to ensure that these systems are properly maintained,
including regular inspections, cleaning, and testing of safety devices. Any worn or
damaged parts should be replaced promptly to avoid cargo spills or other safety
incidents.
• Maintenance of Vessel Hull, Ballast Tank, Cargo Tanks, Cargo Holds, Accommodation E.R.
spaces, and Storage areas.
o Maintenance of the vessel hull, ballast tank, cargo tanks, cargo holds,
accommodation E.R. spaces, and storage areas is crucial for ensuring the safety and
integrity of the vessel, crew, and cargo. Here are some important points to keep in
mind regarding the maintenance of these areas:
o Vessel Hull Maintenance: The hull is the outermost part of the vessel that provides
the main structural support. Ensuring the hull is maintained in good condition is
important, as any damage or corrosion can compromise the vessel's safety.
Therefore, regular inspection and maintenance of the hull are essential, including
cleaning, painting, and repairs as necessary.
 o Ballast Tank Maintenance: Ballast tanks provide stability to the vessel by adjusting
the weight distribution. Ensuring these tanks are properly maintained, including
regular cleaning and inspection for any signs of corrosion or damage, is essential.
o Cargo Tank Maintenance: Cargo tanks transport various types of cargo, including
liquid, gas, or solid materials. It is important to ensure that these tanks are
adequately maintained to prevent leaks or spills that could result in environmental
damage. Therefore, regular cleaning, inspection, repair, and replacement of
damaged or corroded areas are essential.
o Cargo Hold Maintenance: Cargo holds are used to store cargo during transport.
Ensuring these areas are properly maintained, including regular cleaning and
inspection for any signs of damage or corrosion, is important.
o Accommodation E.R. Space Maintenance: Accommodation E.R. (engine room)
spaces house the vessel's crew and machinery. Ensuring these areas are properly
maintained, including regular cleaning and inspection for any signs of damage or
corrosion, is important.
o Storage Area Maintenance: Storage areas store various items on board the vessel,
including spare parts, equipment, and supplies. Ensuring these areas are properly
maintained, including regular cleaning and inspection for any signs of damage or
corrosion, is important.

b.) Machinery/Equipment Inspection and Lubrication

Machinery and equipment inspection and lubrication are critical aspects of vessel maintenance.
Proper inspection and lubrication of machinery and equipment can help to ensure their proper
functioning, prevent breakdowns, and extend their lifespan.

• Inspection: Regular inspection of machinery and equipment is essential to identify any

issues or potential problems before they become major. Inspections should be performed
according to a schedule considering the type of machinery or equipment, its usage, and any
applicable regulations or guidelines. Inspections should cover all critical components of the
machinery or equipment, including moving parts, seals, bearings, and other components.

• Lubrication: Proper lubrication is essential to machinery and equipment's proper functioning

and longevity. Lubrication helps to reduce friction and wear on moving parts, prevent rust
and corrosion, and maintain appropriate operating temperatures. Lubrication schedules
should be established based on the type of machinery or equipment, its usage, and the
manufacturer's recommendations. Proper lubricants should be used for each component of
the machinery or equipment, and lubrication procedures should be followed carefully.

c.) Utilities Generation and Distribution ( Power, Water, Steam, I.G.)

Utilities generation and distribution are critical to vessels' safe and efficient operation. The principal
utilities generated and distributed onboard a vessel include power, water, steam, and inert gas. Here
are some key points to consider when it comes to utilities generation and distribution:
 • A vessel's power generation and distribution systems provide electrical power to all the
various systems and equipment. The power generation system typically consists of diesel
generators or gas turbines that produce electrical power, distributed to all the different
systems and equipment through an electrical distribution network.
• Water generation and distribution systems provide potable drinking, cooking, and washing
water. Water can be generated through various methods, including reverse osmosis,
evaporators, or distillation units. The water distribution system is typically a network of
pipes and pumps that distribute the water throughout the vessel.
• Steam generation and distribution systems provide steam for various purposes, including
heating, cooking, and power turbines. Steam is typically generated through boilers. The
steam distribution system consists of a network of pipes and valves that distribute the steam
to the various systems and equipment that require it.
• Inert gas generation and distribution systems provide inert gas, such as nitrogen or carbon
dioxide, to various systems onboard the vessel. Inert gas is used for various purposes,
including fire prevention, cargo tank protection, and cleaning.
d.) New equipment/machinery installation and modification of existing

The installation of new equipment/machinery and the modification of existing equipment on board a
vessel requires careful planning and execution to ensure the safety and operational efficiency of the
vessel.
The following steps should be taken when installing new equipment/machinery on board a vessel:
• Conduct a feasibility study to determine the suitability of the equipment/machinery for the
vessel and the intended use.
• Prepare a detailed project plan that includes timelines, budget, resources required, and
potential risks and mitigation measures.
• Obtain all necessary approvals and permits from relevant authorities, including classification
societies and flag states.
• Prepare the vessel for installation, including clearing the work area, removing old equipment
if necessary, and modifying the vessel's structure.
• Install the new equipment/machinery according to the manufacturer's instructions and any
applicable regulations and standards.
• Test the equipment/machinery to ensure it functions properly and meets all safety and
performance requirements.
• Obtain final approval from relevant authorities before putting the equipment/machinery
into service.
• When modifying existing equipment on board a vessel, the following additional steps should
be taken:
• Conduct a risk assessment to identify potential hazards associated with the modification and
develop appropriate mitigation measures.
• Ensure the modification does not adversely affect the vessel's stability, structural integrity,
or performance.
• Obtain all necessary approvals and permits from relevant authorities, including classification
societies and flag states.
 • Ensure that the modification is carried out by qualified personnel using appropriate tools
and equipment.
• Test the modified equipment to ensure it functions properly and meets all safety and
performance requirements.
• Update the vessel's documentation, including drawings, manuals, and maintenance records,
to reflect the modification.
• Obtain final approval from relevant authorities before putting the modified equipment into
service.
1.2.1.2 Secondary Responsibilities

a.) Spare parts and Stores management on board vessels is crucial to ensure smooth operation and
prevent unexpected downtime. The following are some critical considerations for practical spare
parts and stores management:

• Inventory management: Accurate and up-to-date inventory management is essential for

practical spare parts and store management. It involves identifying all the parts required for
operation, determining optimal inventory levels, and tracking them to ensure timely
replenishment.
• Categorisation and storage: Parts and stores should be categorised by type, size, and usage
to ensure easy identification and retrieval. Proper storage conditions should be maintained
to prevent damage and deterioration of parts.
• Procurement and vendor management: A reliable and efficient procurement process should
be in place to ensure timely and cost-effective sourcing of spare parts. Establishing good
relationships with vendors and monitoring their performance is crucial to ensure timely
delivery and quality.
• Documentation and record-keeping: All spare parts and store transactions should be
documented appropriately. This includes tracking inventory levels, procurement orders, and
maintenance and repair records.
• Planning and forecasting: A robust planning process is essential to ensure that spare parts
and stores are available when needed. This involves forecasting future demand, identifying
critical factors, prioritising availability, and establishing contingency plans for unexpected
situations.
• Training and communication: All crew members managing spare parts and stores should be
adequately trained on the inventory management system and processes. Clear
communication channels should be established to ensure effective coordination between
crew members, departments, and vendors.
b.) Machinery/Equipment protection is critical on board a vessel to ensure that the machinery and
equipment operate efficiently and are not damaged during operation. Here are some ways to
protect machinery and equipment on board a vessel:

• Lubrication: Proper lubrication is essential to reduce wear and tear in machinery and
equipment. Lubricants prevent friction between moving parts and help reduce the heat
generated by them. Ensure that the correct type and grade of lubricant are used and applied
at the recommended intervals.
 • Monitoring: Machinery and equipment must be monitored to operate within design limits.
Regular inspections, testing, and monitoring can help detect issues before they become
severe.
• Cooling: Overheating is a significant problem in machinery and equipment. Ensure that
proper cooling systems are installed and that they are operated correctly. Cooling systems
can include air-cooled or water-cooled systems.
• Vibration isolation: Vibrations can cause damage to machinery and equipment. Isolating
machinery from the vessel's structure can help reduce the vibration and minimise damage.
• Corrosion protection: Corrosion is a significant problem in marine environments due to the
presence of Saltwater. Regular inspections and maintenance can help detect and prevent
corrosion. In addition, the use of anti-corrosion coatings and cathodic protection systems
can help prevent corrosion.
• Filters and strainers are used to remove contaminants from fluids used in machinery and
equipment. Ensure filters and strainers are installed, cleaned, or replaced at the
recommended intervals.
• Electrical protection: Electrical systems must be adequately protected to prevent damage
from electrical surges or short circuits. Proper grounding, fuses, and circuit breakers can help
protect electrical systems.
• Operational procedures: Proper operating procedures can help prevent damage to
machinery and equipment. Ensure that crew members are trained on the correct procedures
and follow them strictly.
c.) Waste disposal is an important aspect of vessel maintenance. However, improper waste disposal
can have serious environmental and health consequences, so it is crucial to follow proper
procedures for waste management.

Several types of waste are typically generated during maintenance activities on board a vessel,
including hazardous, oily, and general waste.

• Hazardous waste includes chemicals, batteries, and other materials that can harm humans
and the environment if not disposed of properly.
• Oily waste includes bilge water, sludge, and other materials that have been contaminated
with oil.
• General waste includes food waste, packaging, and other non-hazardous materials.

To manage waste on board a vessel, it is important to have a clear waste management plan in place.

One key aspect of waste management is proper storage.

• Hazardous waste should be stored in designated containers that are clearly labelled and
kept separate from other waste.
• Oily waste should be stored in separate tanks and disposed of following international
regulations, such as MARPOL.
• General waste should be stored in designated bins or containers and disposed of following
local regulations.

Another important aspect of waste management is proper disposal.

 • Hazardous waste should be disposed of following local regulations, which may require
special permits or disposal facilities.
• Oily waste should be disposed of following MARPOL regulations, which may require
specialised equipment or facilities.
• General waste should be disposed of following local regulations, including recycling or
incineration.

Training personnel on board the vessel in proper waste management procedures is also important.
This can include training on identifying and handling different types of waste and using specialised
equipment for disposal.

d.) Machinery after a catastrophic failure

In the event of a catastrophic machinery failure, the first step is to ensure the crew's and the vessel's
safety. Then, following documented and readily available emergency procedures, the crew should be
trained to respond quickly and efficiently in such situations.
Once the crew's and the vessel's safety is secured, the damaged machinery should be evaluated by a
qualified marine engineer to determine the extent of the damage and the best course of action to
repair or replace it.
Repairing the vessel's machinery may be possible, especially if spare parts and tools are available.
However, in more severe cases, the machinery may need to be replaced or repaired in a shipyard or
repair facility on shore.
During this process, it is important to document all actions taken, including the initial evaluation of
the damage, the repair or replacement plan, the steps taken to carry out the plan, and the outcome.
This documentation can help to identify any patterns of failure and to develop preventative
maintenance plans for the future.
In addition, any damaged or failed parts should be properly disposed of according to environmental
regulations and industry best practices. This may involve storing the parts for disposal onshore or
adequately treating and disposing of them on board the vessel. Proper waste management
procedures should be followed to prevent any environmental damage.

e) Administration (insurance, record keeping etc.)

Adminstration covers all types of record keeping and management; it includes claims, defect
management, repairs, pressure-vessel inspection, liaison with underwriters' representatives, and
handling insurance and Class Society recommendations.
These functions are usually included within ERP – PMS function since it is here that most of the
information will originate.
1.2.2 ONBOARD MAINTENANCE SET-UP – ORGANISATION

It is vital to establish clear divisions of authority with minimal overlap and keep vertical lines of
authority and responsibility as short as possible to minimise confusion and conflict. Maintaining an
optimum number of people reporting to one individual is also crucial, and good marine organisations
limit the number of people reporting to a single supervisor.
In marine engineering, local factors play an essential role in the organisation and how it can be
expected to function. The type of operation, continuity of operations, geographical situation, size of
the plant, scope of the maintenance department, and workforce level of training and reliability are
all essential factors that affect the organisation of the maintenance department. It is important to
consider these factors to develop a sound maintenance department that can be modified as needs
change.
1.2.2.1 Reporting and Record-keeping of Maintenance

Maintenance reporting usually entails documenting the maintenance work done, including the type
of maintenance performed, the date and time of the maintenance activity, the equipment or system
serviced, and any relevant notes or comments. Reports may also include information on the
maintenance personnel who performed the work, such as their names, qualifications, and
experience.
Maintenance record-keeping involves systematically collecting and storing maintenance-related
data, such as maintenance schedules, work orders, inspection reports, equipment histories, and
maintenance logs. This data can track maintenance activities, identify recurring issues or trends, and
make informed decisions about future maintenance requirements.
In marine engineering, regulatory agencies often require maintenance reporting and record-keeping
to demonstrate compliance with safety and environmental regulations. This can include
requirements for detailed maintenance records, such as maintenance logs, inspection reports, and
repair records.
To ensure effective reporting and record-keeping of maintenance activities, it is important to
establish clear guidelines and procedures for documenting and tracking maintenance work. This may
include using specialised software tools for monitoring and reporting maintenance activities and
regular training and oversight to ensure maintenance personnel understand and comply with
established reporting and record-keeping procedures.
1.2.3 MANPOWER/MANHOUR REQUIREMENTS

The number of crew required to ensure adequate maintenance and operation of the vessel is
prescribed in the vessel manning certificate. Still, proper coverage to execute appropriate
maintenance depends upon many factors. Therefore, each vessel must be treated as a separate
problem with a consideration of all her unique aspects.
Maintenance must be set up to suit existing technical, geographical, and personnel situations on
board each vessel. Some general rules cover specific conditions that govern how the maintenance
will be structured following the engine department personnel set-up. It is essential that this
structure does not contain within itself the seeds of bureaucratic restriction nor permit empire-
building within the vessel ecosystem.
a.) The ratio of manhours required to keep machinery/equipment maintained and
operational and its relation to available manhours onboard.
The ratio of manhours required to keep machinery/equipment maintained and operational
is a crucial consideration for vessel operations. This ratio is typically expressed as planned
maintenance manhours to operating hours. It estimates the time and personnel required to
keep the machinery and equipment in good condition.
The availability of manhours onboard is another essential factor that affects vessel
operations. The crew size and the work schedule limit the personnel available to perform
maintenance tasks. The work schedule is typically structured around the vessel's operational
needs, with crew members working in shifts to ensure 24-hour coverage.
 The ratio of planned maintenance manhours to operating hours must be balanced against
the available manhours onboard. If the ratio is too high, completing all necessary
maintenance tasks within the available time and with the available personnel may be more
manageable. This can result in deferred maintenance or reduced maintenance quality,
leading to breakdowns, safety incidents, and increased repair costs.
To address this issue, vessel operators must carefully balance planned maintenance
requirements and available manhours. This may involve prioritising maintenance tasks based
on safety and operational considerations, optimising maintenance schedules to minimise
downtime and disruption to operations and investing in automation and other technologies
that can reduce the manual labour required for maintenance tasks.

1.2.4 EMPLOYMENT AND TRAINING

The employment and training of marine engineers are essential for the proper operation and
maintenance of vessels. Onboard marine engineers are responsible for designing, operating,
maintaining, and repairing the vessel's propulsion systems, auxiliary machinery, and other
mechanical and electrical systems. They are critical in ensuring the vessel's operation's safety,
reliability, and efficiency.

Employment of Marine Engineers:

Various organisations, including shipping companies, shipyards, government agencies, research

institutions, and consulting firms, can employ marine engineers.

Training of Marine Engineers:

To become a marine engineer, one must typically complete a degree in marine engineering or a
related field, such as mechanical or electrical engineering. Some marine engineers may also have
experience as seafarers before pursuing a career in marine engineering.
In addition to formal education, marine engineers must undergo specialised training to gain the
specific skills and knowledge required for their job. This may include training in the operation and
maintenance of specific types of machinery, such as diesel engines or electrical systems, as well as
training in safety procedures, environmental regulations, and other industry-specific topics.
Training may occur in various settings, including classroom instruction, on-the-job training, and
simulator training. In addition, industry organisations offer many training programs, such as
classification societies, trade associations, professional societies, and private training providers.
The training follows two lines of external and internal requirements, prescribed by ILO/MLC/STCW
requirements and industry standards, and internal is required by company IMS/SMS. In addition to
external and internal organisational requirements, we have onboard training that is usually in line
with specific vessel needs.
Continuing education is also important for marine engineers, as technology and regulations
constantly evolve. Marine engineers must stay up-to-date with the latest developments in their field,
including new technologies, safety regulations, and environmental standards.
References and Bibliography:
 1. Adam, Abdalia Fadhil, "General maintenance of marine vessels and related equipment"
(1992). World Maritime University Dissertations. 1026.
https://commons.wmu.se/all_dissertations/1026
2. Definition and nature of marine engineering (no date) Marine Technology News. N/A.
Available at:
https://www.marinetechnologynews.com/articles/marinetechnology/definition-and-nature-
of-marine-engineering-100057 (Accessed: March 20, 2023).
3. Gonsalves, A. (2022) Marine Vessel Maintenance: How to ensure your vessel is ready for the
seas, EHS Your Way, 3x Faster. Capptions. Available at:
https://www.capptions.com/en/blog/marine-vessel-maintenance-how-to-ensure-your-
vessel-is-ready-for-the-seas (Accessed: March 20, 2023).
4. Industrial Engineers : Occupational Outlook Handbook (2023) U.S. Bureau of Labor Statistics.
U.S. Bureau of Labor Statistics. Available at: https://www.bls.gov/ooh/architecture-and-
engineering/industrial-engineers.htm (Accessed: March 20, 2023).
5. Mobley, R.K. (2014) "MAINTENANCE ENGINEERING HANDBOOK / 1.4 ORGANISATION AND
MANAGEMENT OF THE MAINTENANCE FUNCTION/FIGURE 1.1 Primary Elements of
Performance - page 30." New York: McGraw Hill.

Disclaimer:

Out of Box Maritime Thinker © by Naro Consilium Group 2022 and Aleksandar Pudar assumes no responsibility or liability for any errors or
omissions in the content of this paper. The information in this paper is provided on an "as is" basis with no guarantees of completeness, accuracy,
usefulness, or timeliness or of the results obtained from using this information. The ideas and strategies should never be used without first assessing
your company's situation or system or consulting a consultancy professional. The content of this paper is intended to be used and must be used for
informational purposes only.