The information used in our courses and publications is intended for general information on the stated subjects and is not exhaustive treatment of any subject. Thus, the content of our courses and publications is not intended to replace professional advice on the covered subjects. Information has been obtained from a multitude of external sources. We cannot take responsibility for the topicality, completeness or quality of the information provided. None of the information contained in this publication is meant to replace a personal consultation. Liability claims regarding damage caused by the use or disuse of any information provided, including any kind of information which is incomplete or incorrect, will therefore be rejected.