Credit Suisse and ING are advising on the sale

This is a bolt from the blue and is bound to raisequestions about other companies as well and about corporategovernance in India generally," said Lalwani, who noted that theword Satyam means "truth" in Sanskrit (Editing by David Cowell) Stocks. The New Orleans Saints, even at 12-0, have no interest in going undefeated for the regular season. Their goal this week is to go to 13-0 with a victory over the division rival Atlanta Falcons.The difference between a 16-0 regular season record and going undefeated is philosophical. Without exception, each NFL franchise practices and plays to be victorious in each contest. If any team meets that goal for 17 weeks, that team will finish the regular season undefeated.Since no team is capable of winning 16 games in one week, to espouse such a philosophy would be frivolous. No team can can claim an undefeated season in the first week, or even week 14. And you can't go 16-0 if you don't make it to 13-0.Sean Payton, Gregg Williams, and the veteran leadership within the Saints organization have not allowed discussion of going undefeated. "One game at a time" has been the Saints mantra all season. Going 16-0 cannot be contemplated.The debate over whether the Saints can go undefeated has heated up, but not in the Saints camp. Pundits and experts across the NFL have chimed in on what the Saints goals should be. Some say they should rest the starters, others say strive to make history.Well, of course they can go 16-0. They're 12-0 now. But to do that, the Saints must first beat the Atlanta Falcons in the Georgia Dome on Sunday. If they are adequately prepared, have a better game and score more points than the Falcons, then the Saints will advance to 13-0 and one step closer to an undefeated season.In the Saints front office and locker room, the 2009 season's goal has never changed Win The Super Bowl! The Saints prepare each week to defeat one opponent. The Saints will not be resting their starters, nor looking ahead to the next game. They will be preparing to face and defeat their current opponent each week until the season ends.So, if the Saints continue to adequately prepare, play well, and occasionally get lucky, they may finish the regular season with an unblemished record. It is then, and only then, that they can ponder their 16-0 undefeated season - because undefeated doesn't even matter until then.And even after going 16-0, the fight to reach the Super Bowl starts a whole new season. So it's back to "One Game At A Time.". LONDON (Reuters) - The planned sale of a big Dutch waste manager will test how much appetite remains for the unglamorous but dependable business of garbage treatment, which enjoyed its own mini-boom during the credit bubble.Essent Waste, a unit of Dutch utility Essent, is likely to draw interest from private equity, infrastructure funds, and bigger rivals, bankers and analysts say.But tough debt markets and a fall-off in energy and commodity prices are likely to limit the sale value."Essent Waste could be a bit of a barometer for the whole infrastructure market to see where funding's moved to after the turmoil of last Autumn, where multiples have fallen to, and who's interested," said Mark Wilson, a partner at British merger adviser Catalyst Corporate Finance.The sale could interest all of the big players in UK waste management, Wilson said, including Shanks (SKS.L), Veolia Environnement (VIE.PA), Suez Environnement (SEVI.PA), and Biffa, which was bought last year by a consortium led by Montagu Private Equity and Global Infrastructure Partners.Although the sale has not formally begun, prospective bidders got detailed due diligence before Christmas, and Essent Waste has already attracted interest from about eight serious bidders, banking sources told Reuters Loan Pricing Corp.(RLPC).Essent hopes to fetch more than 1 billion euros ($1.36 billion) from the sale of the unit, or more than 6.7 times its earnings before interest, tax, depreciation and amortization (EBITDA) of about 150 million, the sources said.Essent which is also separately selling its commercial production and delivery business declined to comment.TOUGHER LAWSEssent Waste processes about 3 million tonnes of waste a year, burning some for electricity, composting other waste and managing landfills.Waste management's appeal lies in the fact that unlike water and power companies, regulators generally do not cap the returns made by the businesses that collect, bury, burn or recycle Europe's rubbish.And although they are not immune to a weakening economy, since commercial waste volumes tend to drop, waste firms also benefit from tougher environmental laws, said analyst Richard Rae at RBS."Waste is becoming more and more valuable because of the regulation that surrounds it, forcing more and more waste to be recycled," he said.When debt was cheap, all this helped companies sell for "absolutely huge" prices, Rae said, often 10 to 12 times EBITDA."QUITE PLAUSIBLE"In 2007 there were 132 deals in Europe's wider water and waste management sector, for a total of more than $33 billion, according to Thomson Reuters data.But Rae said a multiple of 6 to 8 times EBITDA "sounds quite plausible in today's credit-constrained market," implying a value for Essent Waste of about 900 million to 1.2 billion euros.And Wilson at Catalyst said some deals in Britain were now being struck at just four times EBITDA, with firms hit by a drop in the value of the materials they recycle.Despite this, and tougher debt markets, private equity funds are still likely to take an interest, bankers and analysts say.In particular, CVC and Kohlberg Kravis Roberts are big players in the sector, having together already bought and combined two big Dutch waste firms, AVR and Van Gansewinkel."The general feeling is it's AVR's to lose," said a senior M&A banker in London who advises private equity funds. KKR declined to comment, while a spokeswoman for CVC was not immediately available to comment.Still others have been able to realize profitable exits over the last couple of years such as Terra Firma, which sold the waste disposal division of Waste Recycling Group to Spain's FCC (FCC.MC) for an enterprise value of 1.4 billion pounds ($2.09 billion) in 2006."A lot of sponsors will look at it because a lot of people made a lot of money in waste," the senior banker added.Credit Suisse and ING are advising on the sale.(additional reporting by Tessa Walsh of RLPC and Catherine Hornby in Amsterdam; Editing by Richard Hubbard). Gourmet Launches The Quality Calorie Diet Plan - Free Online Meal PlanningSoftware Free fully customizable diet plan offered by Dr GourmetNEW ORLEANS, Jan 7 /PRNewswire/ Timothy S. Harlan, M.D., also known as Dr.Gourmet, today launches the newest version of his free, customizable diet andmenu planning software, which is now available http:// The name of the plan reflects Dr.Harlan's belief that quality calories - found in healthy, delicious foods -are the key to eating healthy and sustained weight loss.The software is based on the 5 areas that research has shown help people withboth eating healthy and weight loss.1.Meal Planning - The Quality Calorie Diet software provides users two weekmenu plans, complete with shopping lists, based on the number of caloriesrequired for a healthy weight.The completely free plan uses Dr.

Gourmetrecipes, but will also allow users to use recipes from a user's own Recipe Boxin planning menus.2.Food Diary - Many research studies have shown that keeping track of theirfood intake leads to greater weight loss and also sustained weight management. Those who use a food diary consistently do better.The Quality Calorie Dietsoftware offers a comprehensive online Food Diary.3.Goal Tracking - By giving users the tools to track not just foods eatenbut also an Exercise Diary, the Dr Gourmet plan allows documenting ofcalories consumed vs. calories burned.Because research shows that regularmeasurement of such information as well as daily weights enhances weight lossthe software offers a comprehensive Goal Tracking feature.4.Groups Lose Weight Better - It is well established that those who work ontheir weight in a group setting do much better.The Quality Calorie Dietsoftware is the only software of its kind that allows users to create a planthat works for their whole family."Families are taken into account - and embraced," says Dr Harlan. "Meal planscan be created for groups of any size, age, or weight.Leftovers areallocated into meals later in the week.Nobody wants to cook every day, andgreat leftovers have a place in our lives and in a healthy diet."5.Knowledge - The Dr. Gourmet web site offers extensive information abouteating healthy, weight loss, and for a number of health conditions.It isimportant to understand what is in the food we eat.The new Recipe Boxfeature allows users to enter their own recipes for use in meal plans and alsoanalyzes the recipes and provides Nutrition Facts.About Dr GourmetDr.

Harlan is a practicing internist, Medical Director and Assistant Professorof Medicine at Tulane University School of Medicine.Raised in the restaurantbusiness, he is also an accomplished chef who owned his first restaurant atthe age of twenty-two.Dr. Harlan is the author of cookbooks as well aspatient education materials, and is the creator of Emmy-winning televisionprogramming that helps people better understand how to eat healthy.Doctors now spend more time than ever helping their patients understand theimpact of lifestyle on their health.Dr. Gourmet provides extensive onlineresources that help patients with the "how and why" of eating healthy. Gourmet website has extensive information about heart healthy diet.

"Just as importantly we offer users the tools to put that information intoaction," Dr. Harlan says.There are hundreds of recipes for low sodium diets,lactose intolerance and for patients who use warfarin (Coumadin(R)), as wellas those with gastroesophageal reflux disease (GERD) and gluten sensitivity.Every recipe includes health-oriented information as well as tips for choosinghealthier ingredients or improving your cooking skills All of the information on the Dr. Gourmet website has its foundation inevidence-based medicine.To this end, Dr Gourmet is a Health On the NetFoundation certified website. The Quality Calorie Diet is available at http:// GourmetTimothy S. Harlan, M.D., 1-504-931-2929, . Click here to get sent to NBAPrimetime for the full article!Since our last NBA Primetime Power Rankings a lot has changed throughout the league.NBA Primetime presents to you our second installment of the Top 10 NBA's Power Rankings.1 Los Angeles Lakers (16-3) L.A.