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The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
The Kawasaki P-1, previously P-X, XP-1, is a Japanese maritime patrol aircraft developed and manufactured by Kawasaki Aerospace Company.Unlike many maritime patrol aircraft, which are typically conversions of civilian designs, the P-1 is a purpose-built maritime aircraft with no civil counterpart and was designed from the onset for the role.