text:
One Year In, StateRAMP Program Gets Off the Ground
Modeled on the FedRAMP program to pre-verify the cybersecurity of third-party vendors, StateRAMP is now working to get states on board and fill out its roster of companies certified to work with government.
October/November 2021 •
Katya Maruri
The State Risk and Authorization Management Program, or StateRAMP, launched in early 2021 with the aim of solving a problem many governments are encountering in the pursuit of securing their systems: How can they be sure third-party vendors are meeting cybersecurity standards? Modeled on the Federal Risk and Authorization Management Program (FedRAMP), which offers pre-verification services for companies looking to contract with federal agencies, StateRAMP hopes to make it easier for both states and private companies to work together.
Since its inception, StateRAMP organizers have been working to get vendors certified in the program, as well as to get states to sign on to participate. The program's success hinges on getting both sides on board.
STATES SIGN ON
Arizona is currently in the process of participating in the StateRAMP pilot program, but it is not currently operational.
"Arizona has had an approach to reviewing cloud vendors for several years now," state CIO J.R. Sloan, also currently president of StateRAMP, said. "We labeled it AZRamp."
Under AZRamp, Sloan said vendors must provide documentation to show that they meet different thresholds relating to security and data protection. If a vendor meets these qualifications, they fill out a 30-question document and undergo a security assessment before being approved. However, one of the concerns the state had about AZRamp was the resources required to continuously monitor approved vendors. That made StateRAMP appealing.
"We joined StateRAMP's steering committee after seeing how their program was able to address the issues AZRamp did on a larger scale," Sloan explained.
Right now, the state is engaging in State-RAMP's pilot program and doing internal reviews to see how its cybersecurity efforts can be improved. Moving forward, Sloan said, the hope is that joining StateRAMP will create a centralized approach to working with its current 230 vendors and create room for other vendors to join.
Another goal is freeing up resources that AZRamp previously used to work on other projects.
"I am looking forward to this process," Sloan said. "Vendors will have a predictable understanding of what to expect when working with Arizona, and it will allow us to engage with vendors on an ongoing basis and maintain the state's data properly."
In Texas, the state is not directly using the program but will accept StateRAMP-certified vendors under its own certification program called TX-RAMP. State Senate Bill 475, passed in spring 2021, will require the Texas Department of Information Resources to certify vendors through TX-RAMP, with a fast track for vendors certified by FedRAMP and other states' RAMP programs. StateRAMP-approved vendors also qualify to be fast-tracked into TX-RAMP. However, that's the current extent of the state's use of the program.
"We are in the process of finalizing the development of the program," Texas Chief Information Security Officer Nancy Rainosek said. "It's a similar process where vendors will have to submit documentation and meet required security controls."
The major difference is that TX-RAMP's program will solely work with Texas-based vendors to ensure that small and medium-sized companies have the chance to engage with the state if the cost of joining StateRAMP is prohibitively expensive.
"The certification process under State-RAMP can be costly and time-consuming," Rainosek said. "Through TX-RAMP, there will be no charge to Texas-specific vendors that don't do business outside of the state."
She anticipates the program will be live in December.
As for other states signing onto StateRAMP, Teri Takai, vice president of e.Republic* and a member of the StateRAMP steering committee, said that understanding what the program can do along with the benefits it offers is key in widespread adoption.
"What I'm hearing is states are slowly getting an understanding of StateRAMP," Takai said. "They are beginning to understand that this can help them streamline procurement, and they won't have to go back and do multiple security assessments for each state. Instead, they would simply have to say they are StateRAMP-certified."
Another benefit is that vendors who are already FedRAMP-certified qualify to become StateRAMP-certified. If a FedRAMP-approved vendor wants to become StateRAMP-certified, they would have to show a prior 90 days of continuous monitoring and pay a fee to the StateRAMP Program Management Office to convert their documents to StateRAMP's templates.
MAKING IT WORK
As for vendors, Salesforce and Boomi, an IT service management company, are currently undergoing certification through StateRAMP.
According to Boomi's public-sector Chief Technology Officer Joseph Flynn, "one of the biggest benefits is that StateRAMP looks at security challenges more than we can and provides a common line among providers to work with states and creates a common language for procurement."
The barriers, Flynn said, are that it is a time-consuming process that requires a lot of resources and money. Another challenge, according to Paul Baltzell, vice president of strategy and business development for Salesforce, who also serves on the StateRAMP steering committee, is getting people on board since StateRAMP is relatively new.
"There has definitely been a lot of interest in states and vendors using StateRAMP," he explained. "But there have been a lot of questions from stakeholders in the vendor community, along with states."
However, despite these questions and having to undergo a rigorous process to become certified, Baltzell said, "State-RAMP allows vendors to become a true partner to states."
"We believe StateRAMP can be adapted to work in all 50 states," Leah McGrath, StateRAMP's executive director, said. "What makes this possible is that StateRAMP creates a common set of standards for vendors and states to follow."
"It also stands out from other certifications because it continuously monitors for cyber threats and allows vendors to go through the verification process one time and serve all states and local governments," McGrath said.
To be StateRAMP-certified, vendors must go through several steps. The first is to fill out an online membership application. The second step is to use a data classification tool to determine a vendor's security category (Category 1, 3 or 3+). Categories are determined by different data characteristics and corresponding security requirements ranging from nonprivate, generally accessible information to protected, personally identifiable information or
classified data.
Once a category is assigned, a vendor must work with a third-party assessment organization to review their StateRAMP System Security Plan and other required documentation in order to provide a StateRAMP Readiness Assessment Report to the StateRAMP Project Management Office.
Costs: It costs $2,500 for the project management office to conduct a review for "Ready" status or $5,000 for an authorization review. After a vendor is approved, the annual membership fee is $500. Following that, continuous monitoring costs $5,000 per year.
Governments can join StateRAMP for free.
CybersecurityState Government
Katya Maruri is a staff writer for Government Technology. She has a bachelor's degree in journalism and a master's degree in global strategic communications from Florida International University.
See More Stories by Katya Maruri


The Garrison Commanding Officer (CO) is the chief administrator and policy maker of the Garrison and is responsible for the operations of the Garrison and the coordination of events that occur within the Garrison's boundaries. The CO is supported and assisted by the Executive Officer (XO) who also deputises for the CO if required.
The Squad Leader (SL) serve to represent and coordinate their designated squads within the region they cover.
The Captain of the Guard (CoG) is responsible for interpreting and enforcing the club rules. They serve as an impartial mediator for disputes among members or officers, oversees disciplinary hearings, polls and elections.
The Treasurers are responsible for all finances related to the UKG and providing auditable records of all transactions relating to the UKG Charity Fund and Supporters Fund accounts. The Financial Auditor provides oversight and review of all financial records for the UKG.
The Webmaster is responsible for all technical aspects of running the UKG's websites.
The Garrison Public Relations Officer (GPRO) is responsible for the promotion of the Garrison to the public and media ensuring the Garrison retains a reputable image and a strong relationship with its supporters.
The Garrison Web Liaison (GWL) assists the GML in the preparation and management of the Garrison Membership Profiles and is directly responsible for the processing and management of the 501st Garrison Member profile images.
Wayne and Tristan are also part of the Garrison PR Team covering general Public Relations, Social Media, and Event stand planning.
The Garrison Membership Liaisons (GML) are responsible for reviewing and processing applications for membership and maintaining Garrison member information in the Legion database where applicable. One of their key tasks is approving costumes for new members and new costumes for existing members. They are assisted by Deputy Garrison Membership Liaisons (DGML). The UK Garrison has three costuming sections: 501st, Imperial costumes; Reel Icons (RI), the Movie costume section of the UKG; and Rebel Command (RC) and Expanded Universe (EU).
The Chief Armourers are the principal administrator for overseeing the Armourers who themselves oversee new builds and guide the build to be constructed to the best possible standard.
The Event Coordinators (EC) head up the Events Team which is responsible for the sourcing and handling of events and managing of our events database. ECs also run our largest events on the day. Event Administrators (EA) and Deputy Event Administrators (DEA) support the ECs. Please visit our Book Us page to request an appearance.
The Garrison Safeguarding Officer (GSO) is an independent point of contact and action for all issues detailed within the UKG Safeguarding Policy.


text:
Stanislav Evgenievich Prokofiev (, born 28 February 1968, Saratov, Soviet Union) is a Russian economist.

In 2021, he became rector of Financial University under the Government of the Russian Federation.

International sanctions
Following the 2022 Russian invasion of Ukraine, the government of Ukraine has introduced sanctions against Prokofiev as well as against the Financial University, and its president Mikhail Eskindarov. In March that year, Prokofiev and Eskindarov had signed an open letter of Russian university rectors supporting the invasion.

The sanctions include an indefinite termination of any cultural exchange, scientific cooperation, educational and sports contacts, entertainment programs of Ukrainian entities and persons with the Financial University as well as a visa ban and asset freeze for Prokofiev and Eskindarov.

References

1968 births
Living people
Russian economists
Rectors of the Financial University under the Government of the Russian Federation
Scientists from Saratov
Sanctioned due to Russo-Ukrainian War

redpajama_set_name: RedPajamaWikipedia


text:
Lion's Share Unveil New Album Artwork
LION'S SHARE UNVEIL NEW ALBUM ARTWORK:
Swedish melodic heavy metal masters LION'S SHARE has unveiled the cover art for its upcoming sixth full-length album, "Dark Hours".
LION'S SHARE will release its new album in late March 2009 via Blistering Records. The follow-up to 2007's "Emotional Coma" was mixed and mastered by Jens Bogren (OPETH, SYMPHONY X, PARADISE LOST, AMON AMARTH) and features guest appearances by SYMPHONY X guitarist Mike Romeo (guest solo on "Behind The Curtain"), and drummers Conny Pettersson (from Earache Records death metal act ANATA) and Richard Evensand (CHIMAIRA, SOILWORK).
"Dark Hours" track listing:
01. Judas Must Die
02. Phantom Rider
03. Demon In Your Mind
04. Heavy Cross To Bear
05. The Bottomless Pit
06. Full Metal Jacket
07. The Presidio 27
08. Barker Ranch
09. Napalm Nights
10. Space Scam
12. King Of All The Kings (bonus track – limited-edition digipak and Japanese version)
The band states: "The new songs are simply awesome and everybody that has heard it thinks it's our best album to date. The red thread lyric-wise on this album is that all songs are about things that happened in the late Sixties; a decade known for many good things. However, we're not describing the happy times of the Sixties: We give you the 'Dark Hours'. Musically, it's more straight-forward and faster than ever. The songs are filled with energy and great hooks."
LION'S SHARE's most recent album, "Emotional Coma", was released in the U.S. January 29th, via Locomotive Music. The CD was issued by AFM Records in Europe and Spiritual Beast in Japan/Asia and features guest solos from ex-KISS guitarist Bruce Kulick, and ex-MEGADETH guitarist Glen Drover.
BAND LINKS:
www.lionsshare.org
www.myspace.com/lionsshare
Courtesy of www.blisteringrecords.se

redpajama_set_name: RedPajamaCommonCrawl


Is there a way to avoid the "Could not be found" message while chaining on the DexNav?
No one can avoid that.
>If a Pokémon cannot be found, the DexNav will display the message, "It couldn't be found nearby. Try looking in a different spot!"
As it's completely based on RNG, it is unavoidable thus you cannot find a way to make that message stop popping up. You can try using a different patch of grass without exiting said route tp try and search again, or using methods that resets the counter works.
If I get an error message saying "Could not be found" while chaining, does the chain break?
DexNav Chaining problem. Did I break my chain? Please Confirm?
Is there an easier way to catch a shiny Pokemon thats not in water and not in DexNav like Ralts?


at the time, and had more money than time. Not so now, so please no Nigerian banking scams.
Anyway, there are two doors. One is an 8 x 9 and the other is 8 x 16. The smaller one has a single coil spring on a standard overhead door axle. The larger one has two springs. What is odd is that the are not the same size. One is about the same size as the one on the smaller door. The other is a good 14-18 inches longer.
Now if everything was working fine I wouldn't have even noticed, but the smaller of the two springs on the larger door broke. Makes sense since it would have less length to absorb the twist. My question I guess, is there any "legitimate" reason why they would two different size springs on a the same door axle?
I am not willing to just say, "Well they are the professional door company. They must know what they are doing." They do not. The rails, opener mount, etc were all out of square, and even the distance between the rails from the header to the motor was off. I called them back 3 times before I finally gave up and just fixed it all myself.
The unbroken spring on the larger door is much larger. I was wondering if it might not be adequate to handle the door by itself. I installed all the commercial doors on my shop (much heavier doors) and I still have a set of door spring tommy bars on the shelf.
"You must use springs that are matched to the weight of the door. You cannot compensate for the wrong size spring by adjusting the number of winding turns."
"Unmatched or mismatched spring pair: You may find that you have a pair of springs that are different sizes. This mismatch may be a normal application, since the total torque on the torsion shaft is simply the sum of the torque contribution of each spring (indeed, very large doors can be lifted with 4 or more springs along the torsion shaft). The sum of the torque rates determine the lift; and dividing the torque among multiple springs does not change this. Some repair shops even apply mismatched pairs deliberately, since a few stock sizes of springs can be combined to fit a wider range of door weights than only matched pairs. For example, a technician may carry springs in increments of 20 lbs of lift, and when using pairs this allows a 20 lb increment in possible choices instead of 40 lb increments. Or, one spring from a pair may have broken and been replaced with a spring of equal torque rate but different size than the original.
Having a mismatched pair makes it difficult to specify the correct matched-pair replacements. To obtain replacement springs for a mismatched pair, you can either specify the same odd pair, try to calculate the equivalent matched pair sizes, or (this is the best method:) measure an accurate door weight and calculate the right spring size(s) "from scratch". The spring seller should be able to do the calculations from your accurate measurements of weight, height, and drum size; or you can attempt the calculations yourself using my engineering formulas below. "
Thanks. I have installed a few OH doors over the years, but they all either had a single spring or a matched pair. I can see the thinking behind having mismatched springs for over all load capability and so they can carry fewer different springs in their service truck, but it still seems like the stress on the shorter spring would be greater over time.
I've done low head room rear frame springs. I've down high head room jack shaft setups with a "normal" top axle (usually solid for this application), and I have done regular hollow shaft normal height top spring installations. I've done some really heavy insulated commercial doors too. All had either single spring for light hollow doors or two matched springs for heavier doors.
Could it be that they mixed up the springs? the single heavier spring for the single door, and the matched pair for the big door?
Do you have Menards in you area? The have a real nice spring selection table base on door weight. Then you order what you need. They are color coded, does your good spring have a color code? And my large door has two different size springs.
I just went thru this. Conventional wisdom is that springs have finite life and you should replace both springs. I'd recommend using the exact same ones you have now. In my case, they don't make 'em like they did 40 years ago. But there are charts that reliably translate from what you have to what you can get. I couldn't find anybody local who'd sell me springs. And the time to order them was longer than I could wait to get my car outa the garage. I couldn't lift the door. I paid the $100 over the mail order spring price to have it done the same day. After watching it happen, I think I coulda done it just fine. But a slip of the tool could cause some serious damage. I was afraid the guy was gonna have a heart attack when he was tightening the springs.
I have no doubt about my ability to install a new spring (or springs). I have installed several overhead doors over the years. I even have a couple sets of Tommy bars in the shop for it.
Garage door springs steel, what to do?


Membership statistics for TESOL, month ending December 2007.
Membership statistics for TESOL, month ending November 2007.
Membership statistics for TESOL, month ending October 2007.
Membership statistics for TESOL, month ending September 2007.
Membership statistics for TESOL, month ending August 2007.
Membership statistics for TESOL, month ending July 2007.
Membership statistics for TESOL, month ending June 2007.
Membership statistics for TESOL, month ending May 2007.
Membership statistics for TESOL, month ending April 2007.
Membership Statistics for TESOL, month ending, March 2007.
Membership Statistics for TESOL, month ending, February 2007.
Membership Statistics for TESOL, month ending, January 2007.


Crumbs of texts, fragments of poems, echoes of words and music, with the actors appearing as if they just stepped out of a live painting.
This is the theatre created by French poet François Tanguy; a theatre "inhabited" by images that emerge from a dreamlike dramatisation.
His diverse theatrical workshop mixes unequal proportions of materials taken from an assortment of texts by Euripides, William Shakespeare, Christopher Marlowe, Ariosto, Tasso, Molière, Pedro Calderón de la Barca, David Grossman, Cesare Pavese and others, in an effort to create an unexpected and truly magical result.
This is a continuous game of free association, which calls on to the audience to participate with its mind and spirit.
The play is in French and has Greek surtitles.


What is an Unaudited Financial Statement?
•	Number of employees does not exceed 50.
Companies that do not meet the above criteria are required to file audited accounts.
The unaudited financial statements include Directors' Statements, Compilation Report, Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Unaudited Financial Statements.
It shall be prepared in accordance with Companies Acts and Singapore Financial Report Standards ("SFRS").
It shall be signed by company directors and lay before the company AGM. A company must submit its unaudited financial statements to ACRA for its annual return filing and submit it with Form C or Form C-S (Tax Return) to IRAS for tax purposes.
Will I lose control of my accounting records compared to having the financial records maintained in-house?
No. On the contrary, you will have more control over your business since you will have up to date financial information for crucial decision making when you outsourced the accounting to us, you will have better use of your valuable time and working capital to plan for business expansion.
Who are responsible for the accuracy of my company's accounting records?
All directors of the company are responsible for the accuracy of the records, regardless of whether or not they are involved in the business operations or otherwise.
When will I need accounting or bookkeeping?
Bookkeeping and accounting are inter-related and often go hand in hand. There is no meaning in financial statements, for instance, if entries in a business' books are incorrect. If you are a business owner planning for long-term growth, you will require both accounting and bookkeeping services.
By taking advantage of both accounting and bookkeeping services, you will be well-positioned in achieving your business goals.
What kind of accounting services does your firm provide?
Why should you outsource your accounting to us?
Let a professional do a professional's job! If you are like most successful business owners, you should focus your time and energy on building up your company's sales and expansion.
•	Outsourcing allows you a lower fixed cost; sometimes as low as 40% of the salary of a full time employee!
•	CPF, AWS, Bonuses, Overtime, Medical Insurance. All these things add up and can be a burden for a company. Outsourcing clears you from these responsibilities.
•	Staff turnover isn't a problem because you aren't burdened with accounting staff.
•	Accounting software is expensive and costly to maintain. Why should your business bear these costs?
Are Corporate Services Singapore fees fixed without any hidden costs?
Yes, our fees are fixed. We don't engage in cheap sales tactics of listing high fees and then giving 'discount' in order to trick customers. We practice fair, transparent pricing policies and do not include any hidden costs. Corporate Services Singapore has developed a strong reputation over the years for affordable fees and high level of customer satisfaction. We do not lock our clients by giving more than 3 months notices like many other service providers. We believe that good service is built by establishing long-term customer relationship. We strive to provide realistic and objective information about timelines, services, and fees so you can make informed and crucial decisions for your business.
While medium-sized or larger businesses can maintain full-time accountants, smaller enterprises and SMEs usually hire a bookkeeper and consult an accountant on an annual basis.
If you wish to engage full-time bookkeepers or accountants, ensure that they are up-to-date with the requirements of the Inland Revenue Authority of Singapore (IRAS) and the provisions under the Singapore Financial Reporting Standards (SFRS), which affect accounting and tax statements. Also, as many businesses are making the switch to automation and cloud accounting, bookkeepers must have the necessary capabilities to carry out their record-keeping functions seamlessly.
Also, in the case of financial fraud, bookkeepers and accountants can play a key role in manipulating financial books and results. Thorough background checks are recommended if you wish to recruit candidates for these roles.
This frees up your time to focus on the other core aspects of your business. Among all the other benefits, enjoy the peace of mind knowing that your financial records are properly kept while complying with Singapore's accounting regulations.
While every business is unique, we recommend that smaller firms with teams of up to 10 staff outsource all their bookkeeping and accounting tasks. SMEs with more than ten but less than 75 employees can consider engaging a full-time bookkeeper and outsourcing their accounting function. For more information, read our guide on outsourcing your accounting and bookkeeping functions.
Can we request payroll processing for only a few selected employees?
Yes, we can process payroll for all or a few selected employees. Please note that there is a minimum charge of S$30 per employee inclusive payroll computation and submission of CPF return on a monthly basis.
How long does it take to process the monthly payroll?
It takes one working day to process the monthly payroll. We will send you the payroll summary report for you to arrange the monthly payroll to your employees. Also, we will submit the CPF return before due date and send you the CPF statement for your records.
We have expatriate employees, can you help me!
Yes, we can! One of our specialties is managing expatriate payroll and personal income tax return. We can assist to compute the personal income tax return and advise the expatriate the areas to take note of upon filing the income tax return.
How many times can I request for the monthly payroll?
There is no limit to the number of payroll processes you can do in a month as our payroll services is charged based on number of headcount per month.
What must employers do for employees by 1st March yearly with regards to tax filing?
As an employer, you must prepare Form IR8A and Appendix 8A, Appendix 8B or Form IR8S (where applicable) for all your employees (who are employed in Singapore) before 1st March each year.
Why you should outsource your payroll process?
Focus on revenue generating activities and increase the productivity of your business in a cost efficient manner.
Does my company require an annual audit?
•	Number of employees exceeds 50.
Are audit fees regulated and is there a scale for fees?
Audit fees are not regulated yet and there is no scale reference for audit fees. Auditors generally charge fees according to time spent, risk involved and complexity of the accounts on the audit assignment. Fees also reflect the level of skill, expertise and experience required and the level of responsibility and complexity involved in the audit engagement. Alternatively, fees are charged on agreed terms between the auditor and the client before commencement of audit.
Why do Singapore companies have audits?
Companies engage an audit for a number of reasons. Larger companies are required to audit as required by law, but many companies will consider audit even if there are no statutory obligation. An independent audit is crucial to good corporate governance and essential to an effective internal financial control function.
Above all, an audit adds credibility to information provided to shareholders. It provides assurance to investors and other providers of finance who are able to make their decisions in a safe environment with confidence. Safety and confidence reduce the cost of capital and make companies competitive and profitable.
What are the benefits of auditing to a company?
Auditing reinforces early fraud detection. Outsourcing the services of a professional auditor can abolish the presence of fraud in your company. The auditing process unveils faults and errors (innocently or deliberately committed) of employees and exposes the occurrence of financial frauds. An audit can therefore serve as a reminder to your workforce that any deviation from ethical work practice will not go undiscovered and possibly, unpunished. A company whose accounts are subjected to regular audits therefore enjoys immunity against fraud and scam because of the early detection of discrepancies that goes with auditing.
Auditing enhances a company's efficiency. Auditing enables you to acquaint with your own financial system and enjoy a more profitable corporate existence. With the assistance of a good auditor, you have an efficient business entity – risks are effectively analysed and studied so costs are held to a minimum.
Auditing helps you make pragmatic decisions. An audit helps you identify your financial activities and understand your company's fiscal strengths and weaknesses. When you are aware of the situation, you can make pragmatic decisions to address weaknesses, focus on key areas for improvement and enhance well-known strengths.
The length of time to conduct the audit varies by entity. There are a number of factors, such as the volume of the transactions, potential findings, and the complexity of accounts. Tentatively, we expect to be on field works 3 to 10 working days and reports to be issued within 2 to 3 months.
Does my company have to adhere to certain accounting standards for compliance purposes?
Any company incorporated in Singapore must prepare the accounts in accordance to Companies Acts and Singapore Financial Reporting Standards (SFRS). Auditors audit the accounts based on the Singapore Standards of audit and express true and fair opinion to the accounts. However, depending on the nature of the company's accounts, not every standard need to be adhered to.
Why should smaller companies invest in a voluntary audit?
The cost of the audit is often marginal for small companies, particularly where the auditor is involved in the preparation of the statutory accounts.
Most of the directors of smaller companies may believe that because there is no longer any statutory audit requirement, there will no longer be any external 'checking' of the books and records. The power and resources of the Inland Revenue Authority of Singapore are not to be underestimated and increasing all the time. This means that there are likely to be more investigations in the future.
What kind of tax services does your firm provide?
At Corporate Services Singapore, our trusted Tax professionals will keep you abreast of any developments that may affect your business. We ensure that you are 100% tax compliant, whilst meticulously securing every tax deduction your business is legally entitled to.
The first S$100,000 in annual taxable profits will be tax exempt for the first 3 years.
The next S$200,000 in annual taxable profits will be taxed at 8.5%.
Taxable profits above S$300,000 will be taxed at the flat rate of 17%.
Total tax payable for the first S$300,000 taxable profits is S$17,000, the effective tax rate is 5.67%.
The first S$300,000 in annual taxable profits will be taxed at 8.5%.
Is a private limited company required to file audited accounts?
Annual revenue exceeds S$10 million.
All other companies are not required to file audited accounts and can file unaudited financial statements.
What expenses are tax deductible, and what are not?
You can claim deduction for expenses that are wholly and exclusively incurred from the production of income.
Be revenue-focused in nature. This covers normal day-to-day expenses, but excludes capital expenditure.
Have actually been incurred. Contingent liability is not allowed for tax deduction.
What is ECI? Who needs to file it? What are the benefits of filing?
"ECI" stands for Estimated Chargeable Income. It is an estimate of a company's chargeable income for a Year of Assessment (YA).
A company has to furnish Estimated Chargeable Income (ECI) within three months after the financial year end of the company.
If you furnish your company's ECI within the qualifying period, you can pay your tax by instalments basis. The earlier you furnish your ECI, the higher the number of instalments available.
What is GST? When is a company liable to register for GST?
GST stands for Goods and Services Tax. The company is liable to register for GST when its annual taxable turnover is more than S$1 million or it is currently making taxable supplies and its annual taxable turnover is expected to be more than S$1 million for the next 12 months. A company may choose to register for GST voluntarily if the annual sales turnover is less than S$1 million, however, the company needs to remain as GST registered company for at least 2 years.
Is filing corporate income tax return compulsory if my company did not make any profits or is making losses during the year?
Yes, it is mandatory. All Singapore incorporated companies are required to file a tax return on an annual basis. Although the company is making losses, the losses still have to be submitted via tax return to IRAS. The losses can be utilised to set off against future profits of the company.
What is the due date for filing corporate income tax return?
The due date for filing corporate tax return in Singapore is November 30 annually. The tax return is filed on a prior year basis i.e. any financial year end fall in 2016 will need to file tax return for the financial year on 30 November 2017. The filing deadline is extended to 15 December, if the company is e-filing the tax return.
However, each company is required to file an Estimated Chargeable Income (ECI) within 3 months of the end of its financial year to IRAS.
Is company profit distribution as dividends to shareholders taxable?
No. Singapore adopts one-tier corporate tax system; tax paid by a company on its chargeable income is the final tax. All dividends paid by a company are exempt from tax in the hands of the shareholders.
How What we can help you for in filing your corporate income tax?
Preparation and submission of Estimated Chargeable Income ("ECI") within 3 months from financial year end.
Corporate income tax computation of the tax payable of company.
E-filing of tax return of Form C or Form C-S to IRAS.
Assisting your company to verify the Notice of Assessment upon receipt of the assessment from IRAS and deal with corporate income tax queries raised by IRAS if any.
Does a dormant company need to submit tax return of Form C-S?
Upon registering GST, a business must charge and account for GST at the prevailing rate (7%). This is known as output tax. GST registered businesses can also claim from IRAS the GST incurred on their goods and services purchased assuming certain conditions are met. This is known as input tax.


text:
Q: Sonata admin: user_block is not displayed I'm using SonataAdmin and I can't see the user block displayed in the template (on the top right) although I have replaced it with my custom template as mentioned in the configuration here https://sonata-project.org/bundles/admin/3-x/doc/reference/templates.html
I'm using SonataUserBundle and this is my configuration:
sonata_admin:
    templates:
        user_block: ApplicationSonataUserBundle:Default:user_block.html.twig

and these are the versions I'm using:
"require": {
        "php": ">=5.5.9",
        "doctrine/doctrine-bundle": "^1.6",
        "doctrine/orm": "^2.5",
        "incenteev/composer-parameter-handler": "^2.0",
        "sensio/distribution-bundle": "^5.0.19",
        "sensio/framework-extra-bundle": "^5.0.0",
        "sonata-project/admin-bundle": "^3.43",
        "sonata-project/doctrine-orm-admin-bundle": "^3.7",
        "sonata-project/user-bundle": "4.0.0",
        "symfony/monolog-bundle": "^3.1.0",
        "symfony/polyfill-apcu": "^1.0",
        "symfony/swiftmailer-bundle": "^2.6.4",
        "symfony/symfony": "3.4.*",
        "twig/twig": "^1.0||^2.0"
    },

I get no error however the user icon on the top right is not displayed !
What am I missing here ?

A: ok so I found that sonata is testing if the user has role_admin to display the user_block as mentioned here https://github.com/sonata-project/SonataAdminBundle/blob/3.x/src/Resources/views/standard_layout.html.twig#L194
look for this condition:
{% if app.user and is_granted(sonata_admin.adminPool.getOption('role_admin')) %}

and since all users has the role ROLE_USER I just need to give this information to sonata, in the config.yml file, so it will display the user_block to all connected users, like so:
sonata_admin:
    security:
        role_admin: ROLE_USER

A: sonata_admin:
    security:
        role_admin: foobar_token

class UserBlockVoter extends Voter
{
    protected function supports($attribute, $subject)
    {
        return 'foobar_token' == $attribute;
    }

    protected function voteOnAttribute($attribute, $subject, TokenInterface $token)
    {
        return true;
    }
}

if changing roles is not the case - create a voter for custom-named "role_admin" attribute, since decision of showing/hiding is based on security checker.
furthermore, you could check "User" instance inside voter with more complex rules than just "ROLE_ADMIN"

redpajama_set_name: RedPajamaStackExchange


Cream bedroom furniture is perfect for any home. The neutral shade of cream complements most other colour schemes, and for the most part, neutral shades stay in vogue for many years, so it will never go out of fashion. The appeal of cream bedroom furniture can never be understated, which is one of the main reasons the Painted Furniture Company carries such a huge selection of these items for you to choose from in this stylish shade.
Nonetheless, each of our bedroom furniture collections can be purchased in a variety of shades, including cream. And with so much choice in terms of both traditional and contemporary designs, we are confident that you will find exactly what you are looking for when shopping with us.
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We stock a range of fabulous cream wardrobes from our painted bedroom furniture collections. They are available in a choice of sizes with varying internal storage options.
To complement your bedframe, our cream bedside tables are the perfect companions. Available in various sizes and styles, they can come with either drawers or doors.
If you are interested in a cream dressing table, we offer you plenty of choice on our website. We have a selection of exceptional dressing tables as part of our painted furniture collections and we are more than confident that each one would add a touch of class and elegance to your bedroom.
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We know that the bed is the most important item of furniture in the bedroom, and to that end we know that you will just love our huge selection of cream bed frames, available in both classic and contemporary styles. Whatever size of bedframe you are looking for, we know that you will find exactly what you are looking for right here.
Choosing colours is fun! Here at the Painted Furniture Company, we have a beautiful selection of colours for you to choose from, so that you can find the best shade for you. The perfect shade of cream for you may be softer and have much deeper undertones of yellow. Whilst the perfect shade of cream for someone else might have much cooler undertones.
That is why we offer a variety of cream shades, ranging from Custard Cream and Truffle, to Stone and Putty. If you're struggling to choose, please pick up the phone and we can help to advise. We love talking colours! We may even have a colour sample in our workshop we can borrow you.


BlackBerry Friday said it would cut 4,500 jobs as the struggling smartphone maker attempts to retrench.
Going up against arguably the best team in the AFC, the Raiders face tremendous odds Monday night at Denver.
Fantasy owners were woken up in violent fashion this week when Trent Richardson was dealt to the Indianapolis Colts.
Prisoners is a mentally and physically exhausting exploration of the great lengths some will go to for the ones they love.
If you're two inches tall, the original Golden Gate Park fairy door is now up for rent.


001:002 Thus speaketh the LORD of hosts, saying, This people say, The time is not come, the time that the LORD's house should be built.
001:004 Is it time for you, O ye, to dwell in your cieled houses, and this house lie waste?
001:005 Now therefore thus saith the LORD of hosts; Consider your ways.
001:006 Ye have sown much, and bring in little; ye eat, but ye have not enough; ye drink, but ye are not filled with drink; ye clothe you, but there is none warm; and he that earneth wages earneth wages to put it into a bag with holes.
001:008 Go up to the mountain, and bring wood, and build the house; and I will take pleasure in it, and I will be glorified, saith the LORD.
001:009 Ye looked for much, and, lo it came to little; and when ye brought it home, I did blow upon it. Why? saith the LORD of hosts. Because of mine house that is waste, and ye run every man unto his own house.
001:010 Therefore the heaven over you is stayed from dew, and the earth is stayed from her fruit.
001:011 And I called for a drought upon the land, and upon the mountains, and upon the corn, and upon the new wine, and upon the oil, and upon that which the ground bringeth forth, and upon men, and upon cattle, and upon all the labour of the hands.
001:012 Then Zerubbabel the son of Shealtiel, and Joshua the son of Josedech, the high priest, with all the remnant of the people, obeyed the voice of the LORD their God, and the words of Haggai the prophet, as the LORD their God had sent him, and the people did fear before the LORD.
001:013 Then spake Haggai the LORD's messenger in the LORD's message unto the people, saying, I am with you, saith the LORD.
001:015 In the four and twentieth day of the sixth month, in the second year of Darius the king.
002:003 Who is left among you that saw this house in her first glory? and how do ye see it now? is it not in your eyes in comparison of it as nothing?
002:005 According to the word that I covenanted with you when ye came out of Egypt, so my spirit remaineth among you: fear ye not.
002:007 And I will shake all nations, and the desire of all nations shall come: and I will fill this house with glory, saith the LORD of hosts.
002:008 The silver is mine, and the gold is mine, saith the LORD of hosts.
002:009 The glory of this latter house shall be greater than of the former, saith the LORD of hosts: and in this place will I give peace, saith the LORD of hosts.
002:012 If one bear holy flesh in the skirt of his garment, and with his skirt do touch bread, or pottage, or wine, or oil, or any meat, shall it be holy? And the priests answered and said, No.
002:013 Then said Haggai, If one that is unclean by a dead body touch any of these, shall it be unclean? And the priests answered and said, It shall be unclean.
002:014 Then answered Haggai, and said, So is this people, and so is this nation before me, saith the LORD; and so is every work of their hands; and that which they offer there is unclean.
002:016 Since those days were, when one came to an heap of twenty measures, there were but ten: when one came to the pressfat for to draw out fifty vessels out of the press, there were but twenty.
002:017 I smote you with blasting and with mildew and with hail in all the labours of your hands; yet ye turned not to me, saith the LORD.
002:018 Consider now from this day and upward, from the four and twentieth day of the ninth month, even from the day that the foundation of the LORD's temple was laid, consider it.
002:019 Is the seed yet in the barn? yea, as yet the vine, and the fig tree, and the pomegranate, and the olive tree, hath not brought forth: from this day will I bless you.
002:022 And I will overthrow the throne of kingdoms, and I will destroy the strength of the kingdoms of the heathen; and I will overthrow the chariots, and those that ride in them; and the horses and their riders shall come down, every one by the sword of his brother.
002:023 In that day, saith the LORD of hosts, will I take thee, O Zerubbabel, my servant, the son of Shealtiel, saith the LORD, and will make thee as a signet: for I have chosen thee, saith the LORD of hosts.


Do You Have To Get Transportable Or Stationary Air-con?
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TORONTO, ONTARIO--(Marketwired - Dec. 17, 2015) - HARTE GOLD CORP. ("Harte Gold") (TSX:HRT)(FRANKFURT:H4O) has raised gross proceeds of $600,000 including $42,200 pursuant to the closing today (previous closing December 4, 2015), of a non-brokered private placement of 6,000,000 Flow-Through Units priced at $0.10 for gross proceeds of $600,000.
Each FT Unit consists of one common share and one-half common share purchase warrant. Each full warrant is exercisable at $0.15 for a period of twenty-four (24) months from closing.
Finder's fees payable under the private placement consist of a cash payment equal to 6% of cash raised and that number of common share purchase warrants equal to 6% of the number of FT Units issued pursuant to certain orders, for a total of $600 and 6,000 warrants. Finder's warrants are exercisable at $0.10 for a period of eighteen (18) months from closing.
All common share purchase warrants issued under the private placement are subject to an accelerated expiry provision. Should the closing price of Harte Gold common shares on the Toronto Stock Exchange be equal to or greater than $0.20 for 10 consecutive trading days any time after closing, Harte Gold may accelerate the expiry date of the warrants by giving notice to the warrant holders through the issuance of a press release. The warrants will expire on the 30th day after the date on which such notice is given.
Proceeds from the private placement will fund exploration on Harte Gold's Ontario properties as well as development work related to the advanced exploration project at its 100% owned Sugar Zone property. Harte Gold has received orders for the balance of the private placement and will close same on or before December 31, 2015.
Harte Gold Corp. is focused on the exploration and development of its 100% owned Sugar Zone property where it has permitted an advanced exploration 70,000 tonne bulk sample project for the Sugar Zone Deposit. The mine access road and portal development have been completed and mining is scheduled to begin Q4 2015. The Sugar Zone property is located 60 kilometers east of the Hemlo Gold Camp and as per the Preliminary Economic Assessment dated July 12, 2012 contains an Indicated Resource of 980,900 tonnes, grading 10.13 g/t for 319,280 ounces of contained gold (uncapped) and an Inferred Resource of 580,500 tonnes, grading 8.36 g/t Au for 155,960 ounces of contained gold (uncapped). The mineral resource was prepared in compliance with NI 43-101. George A. Flach P. Geo, Vice President Exploration is the Qualified Person for Harte Gold. Harte Gold also holds the Stoughton-Abitibi property located on the Destor-Porcupine Fault Zone which is adjacent to and on strike of St. Andrew Goldfield's Holloway Gold Mine in the Timmins, Ontario Porcupine gold camp.


PHILADELPHIA (AP) — The Philadelphia 76ers are paying tribute to the late Moses Malone, a three-time NBA MVP and one of basketball's most ferocious rebounders, with a sculpture and a jersey retirement ceremony.
The team will retire Malone's No. 2 jersey in a halftime ceremony at Friday night's game against Denver. The banner they'll raise will have the names of all Malone's teammates stitched into it.
Malone was a 13-time All-Star, Hall of Fame inductee and a member of the 50 Greatest Players in NBA history.
In 1983, he helped the Sixers roll through the playoffs and sweep the Lakers — the last time they won a championship.
He returned to the Sixers for the 1993-1994 season.


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