#CA New Scheme 2023

[tomorrowxtogether]

Tomorrow X Together Announce 2024 U.S. Tour

Act: Promise will span 11 shows across eight cities including New York, Los Angeles, Houston, and Washington

K-pop band Tomorrow X Together announced on Tuesday that they’ll be embarking on the U.S. leg of their Act: Promise tour this spring. 

The trek, which launches in South Korea’s capital, Seoul, on May 3, promises to be “grander” than its 2023 predecessor Act: Sweet Mirage. The U.S. portion of their world tour kicks off May 14 in Tacoma, Washington, and features 11 total shows across eight cities including Oakland, Los Angeles, Houston, and New York.

According to a press release, Act: Promise “embodies the commitment to move forward together towards a hopeful future.” The concert is billed as an example of a “cohesive narrative, seamlessly weaving together captivating music, performances, VCRs, and set designs.” 

Tickets for the tour will go on sale to the general public on March 24 via Ticketmaster.

Earlier this month, the quintet —  Yeonjun, Soobin, Beomgyu, Taehyun, and HueningKai — announced their upcoming sixth mini album, Minisode 3: Tomorrow, due April 1, while also unveiling a new logo and color scheme for their upcoming era. The group previously dropped Minisode 1, featuring their massive hit “Blue Hour,” in 2020. Minisode 2, which included “Good Boy Gone Bad,” released in 2022.

Last summer, Tomorrow X Together performed at Lollapalooza in Chicago, stacking their set list with tracks like “Farewell, Neverland,” “Lonely Boy,” and “Anti-Romantic.” The group invited Coi Leray onstage for a surprise cameo during “Happy Fools,” sealing their set as one of the most memorable of the fest.

Tomorrow X Together 2024 U.S. Tour Dates

May 14 – Tacoma, WA @ Tacoma Dome May, 18 – Oakland, CA @ Oakland-Alameda County Coliseum May, 21 – Los Angeles, CA @ Crypto.com Arena May, 22 – Los Angeles, CA @ Crypto.com Arena May, 26 – Houston, TX @ Minute Maid Park May, 29 – Atlanta, GA @ State Farm Arena June, 1 – New York, NY @ Madison Square Garden June, 2 – New York, NY @ Madison Square Garden June, 5 – Rosemont, IL @ Allstate Arena June, 6 – Rosemont, IL @ Allstate Arena June, 8 – Washington, DC @ Capitol One Arena

[dreaminginthedeepsouth]

Mike Luckovich

* * * *

LETTERS FROM AN AMERICAN

February 21, 2024

HEATHER COX RICHARDSON

The centerpiece of Republicans’ case for impeaching Democratic president Joe Biden is the allegation that he and his son Hunter each accepted a $5 million bribe from Ukrainian oil and gas company Burisma when Biden Sr. was vice president. But in the last week, that accusation has revealed quite a different problem, one that implicates Republicans. 

The accusation that the Bidens accepted bribes broke into public channels on May 3, 2023, when Senator Chuck Grassley (R-IA) and Representative James Comer (R-KY), chair of the House Committee on Oversight and Accountability, wrote to Attorney General Merrick Garland and FBI Director Christopher Wray saying they had received “highly credible…whistleblower disclosures” that said the Department of Justice and the FBI appeared to have “valuable, verifiable information that you have failed to disclose to the American people.” 

Grassley and Comer claimed there was “growing concern about the DOJ and the FBI’s track record of allowing political bias to infect their decision-making process,” and so Congress would be conducting its own “independent and objective review of this matter.” 

Comer then issued a subpoena for the document containing the information, a so-called FD-1023, which is the form used by FBI agents to record “raw, unverified” information from confidential informants. In it, informant Alexander Smirnov made a number of allegations about the Bidens, including that they had accepted bribes. 

In July, Grassley and Comer got the document and showed it to others in a secure facility. Representative Marjorie Taylor Greene (R-GA) saw it there, took pictures of it, and posted them on social media. She claimed that “Joe Biden is a criminal and is compromised” and that he was backing Ukraine in its fight against Russia’s invasion because Ukraine president Volodymyr Zelensky “has proof of more Biden crimes.” “IMPEACH BIDEN,” she wrote.

Grassley also released it, suggesting that the Justice Department and the FBI were trying to cover up a “criminal bribery scheme” implicating the Bidens. Senator Ted Cruz (R-TX) jumped in, saying: “Every day, the evidence keeps mounting and the evidence that is coming in is number one, of a widespread bribery scheme of Joe Biden and Hunter Biden and the entire Biden family, to extract bribes from foreign nationals.” 

The idea that Biden had accepted bribes was central to the House impeachment effort that then–House speaker Kevin McCarthy (R-CA) announced in September 2023.

That story fell apart a week ago, on February 14, 2024, when a federal grand jury indicted Smirnov for lying and “creating a false and fictitious record.” 

And the story became even more troubling yesterday, when Trump-appointed Special Counsel David Weiss of the Justice Department filed a document establishing that the informant, Alexander Smirnov, has “extensive and extremely recent” ties with “Russian intelligence agencies.” 

The filing revealed other, more recent, false allegations Smirnov had made, and concluded that “Smirnov’s efforts to spread misinformation about a candidate of one of the two major parties in the United States continues…. What this shows is that the misinformation he is spreading is not confined to 2020. He is actively peddling new lies that could impact U.S. elections after meeting with Russian intelligence officials in November.” 

Representative Jamie Raskin (D-MD), the top Democrat on the House Committee on Oversight and Accountability, told reporters today that “the impeachment investigation essentially ended yesterday, in substance if not in form, with the explosive revelation that Mr. Smirnov’s allegations about Ukrainian Burisma payments to Joe Biden were concocted along with Russian intelligence agents. And it appears like the whole thing was not only obviously false and fraudulent but a product of Russian disinformation and propaganda. And that’s been the motor force behind this investigation for more than a year.”

The Republican release of Smirnov’s allegations in July 2023 did not happen in a vacuum: they came right after the Republican-led House censured Representative Adam Schiff (D-CA) for “misleading the American public and for conduct unbecoming of an elected Member of the House of Representatives,” including “spread[ing] false accusations that the [2016] Trump campaign colluded with Russia.”

But the Mueller Report concluded that “[t]he Russian government interfered in the 2016 presidential election in sweeping and systematic fashion” and that “the Campaign expected it would benefit electorally from information stolen and released through Russian efforts.” The Senate Intelligence Committee Report found that “the Russian government engaged in an aggressive, multifaceted effort to influence…the outcome of the 2016 presidential election” and that Trump campaign advisor Paul Manafort worked directly with Konstantin Kilimnik, “a Russian intelligence officer.”  

That effort continued in 2020, with the U.S. intelligence community assessing in March 2021 that “Russian President Putin authorized, and a range of Russian government organizations conducted, influence operations aimed at denigrating President Biden’s candidacy and the Democratic Party, supporting former President Trump, undermining public confidence in the electoral process, and exacerbating sociopolitical divisions in the US.”

That foreign countries try to influence elections is far less a surprise than that one of the two major U.S. political parties now appears to be, wittingly or not, working on their behalf.

That willingness to do anything to win—even working with a foreign dictator—seems a logical outgrowth of the process begun during the administration of President Richard Nixon, when his people deliberately appealed to voters’ emotions with a picture of traditional America under siege by antiwar student activists, people of color, and feminist women. 

To rally voters to their party in the 1970s midterms, Nixon and Vice President Spiro Agnew engaged in what they called “positive polarization.” Nixon’s speechwriter Pat Buchanan wrote a memo to Nixon warning: “We are in a contest over the soul of the country now and the decision will not be some middle compromise…. It will be their kind of society or ours.” 

The theme that the Republicans' opponents were dangerous socialists out to destroy the country became the centerpiece of Republican rhetoric. From President Ronald Reagan’s welfare queen, who was scamming the system and thus taxpayers, through talk radio host Rush Limbaugh’s “feminazis,” to Trump’s claim that immigrants are “poisoning the blood of our country,” the party has defined itself as “true America” standing against enemies.

And if you believe you are fighting for the right, it only makes sense to do whatever it takes to win.

Meanwhile, that belief has now overlapped with the evangelical base that supports what it considers traditional values so that, as Alexander Ward and Heidi Przybyla outlined in Politico yesterday, the party is now advancing plans to impose Christian nationalism on the country. Leaders of the Christian nationalist movement incorrectly believe that the United States was founded as a Christian nation, so they intend to rest the government and public life on what they consider to be Christian values. 

In December, Trump promised: “Upon taking office, I will create a new federal task force on fighting anti-Christian bias to be led by a fully reformed Department of Justice.” 

What that might look like became clear this week when the Alabama Supreme Court decided in a wrongful death suit resulting from the accidental destruction of embryos that were part of an in vitro fertilization (IVF) process, in which doctors artificially fertilize eggs outside the womb and then transfer them into a person, that fertilized human eggs have the same status as children. Chief Justice Tom Parker declared in a concurring opinion that the people of Alabama have adopted the “theologically based view” that “life cannot be wrongfully destroyed without incurring the wrath of a holy God.”

About 2% of U.S. births are a product of IVF. Today the largest healthcare system in Alabama has announced it is halting its IVF program out of fear of prosecution. 

Reworking the nation to impose Christian nationalism requires minority rule, which aligns with the ideology of authoritarianism, enabling Trump and those who share his views to praise someone like Vladimir Putin. And, it seems, to accept his help winning elections.

LETTERS FROM AN AMERICAN

HEATHER COX RICHARDSON

[taxassistantorg]

Your Mutual Fund Switch Checklist: Tax Considerations First!

If you’re considering rebalancing your mutual fund portfolio by selling some units and reinvesting the proceeds, it’s crucial to understand the tax implications. Many investors assume that simply moving money from one fund to another, especially within the same fund house, might be tax-exempt. However, as explained by CA Foram Naik Sheth of NPV Associates LLP – KMP Wealth Management Solutions, this is generally not the case.

The Fundamental Rule: Any Switch is a Taxable Event

The core principle to remember is that any “switch” from one mutual fund scheme to another is treated as a redemption (sale) from the original fund and a fresh purchase in the new fund, as per the Income Tax Act. This applies even if both schemes belong to the same Asset Management Company (AMC).

This means that any profits realized from the sale – whether Short-Term Capital Gains (STCG) or Long-Term Capital Gains (LTCG) – are subject to tax, even if you immediately reinvest the entire amount (including your gains) into another mutual fund.

Common Scenarios Where Taxes Apply:

Taxes are triggered in various “switch” situations, including:

Switching within the same AMC: This encompasses moving your investment from one scheme to another (e.g., from an equity fund to a debt fund within the same AMC), or even changing options within the same scheme (e.g., moving from a ‘Regular’ plan to a ‘Direct’ plan, or from a ‘Growth’ option to a ‘Dividend/IDCW’ option).

Switching to another AMC: When you sell units of a mutual fund and then invest those proceeds into a fund offered by a different AMC, it’s explicitly considered a redemption and a new purchase, making it a taxable event.

While the mechanism of the switch might differ (internal transfer within the same AMC vs. funds credited to your bank account and then reinvested with another AMC), the tax treatment remains the same. In both cases, shifting your investment from one mutual fund scheme to another is deemed a redemption and will incur Capital Gains tax.

Understanding Your Tax Liability:

The amount of tax you’ll pay depends on the type of mutual fund and your holding period:

For Equity Mutual Funds (where at least 65% of assets are in equity):

Short-Term Capital Gains (STCG): If you sell units held for less than one year, your gains are taxed at 20%.

Long-Term Capital Gains (LTCG): If you sell units held for one year or more, gains exceeding ₹1.25 lakh in a financial year are taxed at 12.5%. Gains up to ₹1.25 lakh per financial year are exempt.

For Debt Mutual Funds:

For units purchased after March 31, 2023: Regardless of your holding period, the entire capital gain is considered short-term and is added to your total income, taxed at your applicable income tax slab rate.

For units purchased before April 1, 2023:

Short-Term Capital Gains (STCG): If units were held for less than two years, gains are taxed at your income tax slab rate.

Long-Term Capital Gains (LTCG): If units were held for two years or more, gains are taxed at 12.5%, with no indexation benefit.

In essence, whenever you sell or switch out of a mutual fund, be prepared for potential tax implications on your capital gains. It’s always advisable to consult with a financial advisor or tax professional to understand how these rules apply to your specific portfolio and to plan your rebalancing strategy effectively.

[kgsupsccourses]

Introduction to Current Affairs in Competitive Exams

Importance of Current Affairs

Current affairs play a pivotal role in shaping the general awareness section of various competitive exams. They encompass events of national and international significance, influencing the socio-economic and political landscape. Staying updated with current affairs not only aids in exam preparation but also enhances one’s understanding of the world.

Role in Various Competitive Exams

Competitive exams like UPSC, SSC, Banking, and Railway exams allocate a significant portion to current affairs. Questions may pertain to recent government schemes, international events, economic developments, and scientific advancements. A strong grasp of current affairs can thus be a game-changer in achieving a high score.

National Current Affairs

Recent Government Initiatives

The Indian government frequently launches initiatives aimed at socio-economic development. For instance, the 'Shishtachar' squads introduced by the Delhi Police aim to enhance women's safety in public spaces. These squads conduct regular patrols and collaborate with the public to prevent harassment cases effectively.

Another notable initiative is the PM-YUVA 3.0 scheme, targeting young authors below the age of 30. This scheme promotes reading, writing, and the book culture in India, aligning with the National Education Policy 2020.

Major Policy Changes

Policy changes significantly impact the nation’s trajectory. The implementation of the Pradhan Mantri Ayushman Bharat Health Infrastructure Mission (PM-ABHIM) in New Delhi aims to improve primary healthcare services by establishing Urban Ayushman Arogya Mandirs and upgrading mohalla clinics.

Additionally, the partnership between UIDAI and Sarvam AI seeks to enhance Aadhaar services through AI-powered solutions, including voice interactions and real-time fraud detection.

International Current Affairs

Global Summits and Agreements

International summits and agreements shape global relations. India’s assumption of the BRICS presidency in December 2024 focuses on digital cooperation and sustainable development.

Furthermore, India signed a Comprehensive Economic Partnership Agreement (CEPA) with the United Kingdom in early 2024, boosting bilateral trade and investment.

International Conflicts and Resolutions

India has played a significant role in mediating international conflicts. In 2024, India successfully mediated talks between Iran and Saudi Arabia, contributing to regional stability in the Middle East.

Moreover, India launched the South Asian Intelligence Network to enhance regional cooperation in counter-terrorism efforts.

Economic and Financial Updates

Budget Announcements

Budget announcements provide insights into the government's fiscal policies. The Indian Ministry of Defence signed a contract worth ₹1,982 crore with Bharat Electronics Limited for the procurement of the Akashteer system, enhancing the Indian Army’s air defence capabilities.

Stock Market Trends

Stock market trends reflect the economic health of a nation. In recent times, Indian researchers developed a highly efficient hydrogen fuel cell, potentially revolutionizing clean energy production and storage, which could influence stock markets focusing on renewable energy sectors.

Science and Technology Developments

Space Missions and Discoveries

India's space endeavors have garnered global attention. ISRO announced plans for a Venus orbiter mission, named Shukrayaan-1, scheduled for launch in 2025.

Additionally, Chandrayaan-3 successfully landed on the Moon’s south pole in August 2023, making India the first country to achieve this feat.

Technological Innovations

Technological advancements are pivotal for national progress. Tata Electronics launched India’s first indigenously developed microprocessor for smartphones, marking a significant step in electronics manufacturing.

Moreover, Indian scientists achieved long-distance quantum key distribution, enhancing secure communication capabilities.

Online Platforms for Current Affairs Preparation

The Role of Khan Global Studies

When it comes to mastering current affairs, Khan Global Studies has emerged as a reliable and resourceful platform. Whether you're preparing for UPSC, SSC, Banking, or State PCS exams, this website offers a curated compilation of daily, weekly, and monthly current affairs that cater directly to the evolving pattern of competitive examinations.

What sets Khan Global Studies apart is its clear categorisation and regular updates, which allow aspirants to focus on national, international, economic, and science related developments without wading through irrelevant information. Each news event is contextualised with background and implications helping students not only memorise facts but also understand their significance in a broader perspective.

The Current Affairs MCQs section is particularly valuable, giving users a real-time way to test their retention and application skills. It simulates actual exam conditions and boosts confidence through self-assessment. Topics like governance, geopolitics, and environmental policy are frequently featured, making it a one stop solution for holistic preparation.

Furthermore, their focus on Hindi and English medium students ensures inclusivity, helping lakhs of aspirants across India. The use of infographics, PDFs, and structured revision notes makes it student-friendly and time efficient.

How to Make the Best Use of Khan Global Studies

Daily Practice: Start your morning with their daily current affairs quiz and read the article summary for each event.

Weekly Revision: Use the weekly compilations to consolidate what you’ve learned.

Monthly Capsules: Ideal for revision before the exam these neatly packed updates cover all essential events.

Mock Tests: Their mock tests help gauge exam readiness, especially when you’re targeting prelims.

Focus on Analysis: Don’t just read; try to understand why an event happened, its consequences, and who it impacts.

Originally published at http://kgsupsc.wordpress.com on May 5, 2025.

[sujeetchoudharyandassociates]

Old vs New Tax Regime: Which One Should You Choose in 2025

When the Government introduced the new tax regime under Section 115BAC, many salaried and self-employed individuals were left wondering—which is better: the old tax regime or the new one?

If you’ve asked this question yourself, you’re not alone. At CA Sujeet Choudhary’s Chartered Accountant Firm in Gurgaon, we regularly receive queries from individuals looking to make the best tax-saving decisions without the stress of decoding complex rules.

In this blog, we’ll break down the difference between both regimes—without the jargon—and help you understand how to decide what suits you best.

The Basics First

Old Tax Regime is the system most people were familiar with before 2020. It allows for a variety of deductions and exemptions—such as HRA, LTA, 80C (for PPF, ELSS, LIC), 80D (health insurance), and interest on home loans. These reduce your taxable income.

New Tax Regime, on the other hand, offers lower tax rates with more slabs but removes most deductions and exemptions. This system is meant to simplify tax filing.

From FY 2023–24, the new regime is now the default option. However, taxpayers can still choose the old one if they want to continue claiming deductions.

Old Tax Regime: Ideal If You Invest to Save

Here’s how the tax slabs work (for individuals under 60):

Up to ₹2.5 lakh: Nil

₹2.5 lakh – ₹5 lakh: 5%

₹5 lakh – ₹10 lakh: 20%

Above ₹10 lakh: 30%

If you regularly invest in tax-saving instruments or pay home loan EMIs, the old regime allows you to claim:

₹1.5 lakh under Section 80C

Up to ₹2 lakh interest on home loan under Section 24(b)

HRA if you live on rent

Health insurance under Section 80D

And several other deductions

Best for: Salaried individuals with a home loan, rent payments, and regular long-term investments. If your total deductions are more than ₹4.5 lakh, this regime could be more beneficial.

New Tax Regime: Clean, Simple, and For Low Deduction Cases

Under the new tax regime (FY 2024–25), the slabs are broader, and the rates are lower:

Up to ₹3 lakh: Nil

₹3 lakh – ₹6 lakh: 5%

₹6 lakh – ₹9 lakh: 10%

₹9 lakh – ₹12 lakh: 15%

₹12 lakh – ₹15 lakh: 20%

Above ₹15 lakh: 30%

For AY 2024–25, if your income is up to ₹7 lakh, you pay zero tax due to the rebate under Section 87A. You also get:

A standard deduction of ₹75,000 (for salaried)

₹25,000 deduction for family pensioners

That’s it. You can’t claim 80C, HRA, LTA, or any typical deductions. Best for: Individuals with no home loan, minimal tax-saving investments, or freelancers who prefer simplicity.

Which One Should You Choose?

There’s no universal answer. It depends on your income, spending, and savings pattern.

If you’re paying rent, have a home loan, and invest regularly, the old regime gives you more flexibility and better tax savings.

If you want to avoid paperwork, don’t invest much in 80C schemes, and want a hassle-free filing process, the new regime is likely better.

For instance:

₹12–15 lakh income with few deductions? New regime may help you save more.

Same income, but with ₹4–5 lakh in deductions? Old regime could reduce your tax outgo significantly.

Every case is different, and that’s where expert guidance makes all the difference.

Filing Note: How to Choose the Right Regime?

Salaried individuals (ITR-1/2): You can select your preferred regime directly while filing ITR—no extra forms needed.

Self-employed/business owners (ITR-3/4/5): You must submit Form 10-IEA to opt for the old regime before filing.

Remember: if you have business income and opt out of the new regime, you may not be able to switch back freely in future years.

Conclusion

Choosing between the old and new tax regimes isn’t about which one is better in general—it’s about which one is better for you.

At CA Sujeet Choudhary’s CA Firm in Gurgaon, we help individuals and businesses make these choices based on a deep understanding of their financial profile, not guesswork. If you’re unsure, we recommend calculating your tax under both regimes—or better, let a professional assist you.

Still confused? Let a qualified chartered accountant decode the tax maze for you.

[daphenominchief]

People of the Philippines vs. Ruby Agustin and Jovelyn Antonio, G.R. No. 223107. March 15, 2023

FACTS

Susie Qui, the owner of GQ Pawnshop, hired Ruby Agustin as an appraiser and Jovelyn Antonio as a secretary in 1997. Jovelyn would also relieve Ruby when she was not around. A new appraiser, Annabelle Reyes, assumed the role in 1999. Reyes discovered several pieces of jewelry previously pawned were fake upon conducting acid tests on some of the jewelry. Ruby and Jovelyn had already collected the proceeds from these fake pieces. Both admitted to Qui that they pawned the fake jewelry items, but claimed that Alfonso Geronimo, the pawnshop manager, forced them to write the admissions and promised to return the money. Subsequently, Susie Qui led a criminal complaint for qualied theft.

During the trial, the prosecution presented evidence that Ruby and Jovelyn conspired to defraud GQ Pawnshop. They did this by pawning fake jewelry and collecting the proceeds of these transactions. The RTC convicted them of qualied theft and each was sentenced to reclusion perpetua.

The CA upheld this decision on appeal.

However, on February 26, 2017, Ruby died due to multiple organ failure before the nal judgment.

ISSUES

Whether the CA erred in arming the conviction for qualied theft despite the lack of proof of ownership of the stolen jewelry.

Whether Jovelyn's sentence should be modied under the Indeterminate Sentence Law and the Nelson Mandela Rules.

kapsaura2024

4

RULING I.

No, the CA did not err in arming the conviction for qualied theft.

Article 308, in relation to Article 310, of the Revised Penal Code (RPC) denes qualied theft. It is committed by any person who, with intent to gain, but without violence against or intimidation of persons nor force upon things, shall take personal property of another without the latter’s consent. The following elements are essential:

the taking of personal property;

said property belongs to another;

the taking was done with intent to gain;

the taking was done without the consent of the owner;

the taking was accomplished without violence or intimidation against person, or force upon things; and

the taking was done under any of the circumstances enumerated in Article 310 of the RPC, i.e., with grave abuse of condence. The prosecution was able to prove all of the elements of qualied theft. First, Jovelyn taking the proceeds from the fake jewelry constitutes the taking of personal

property. Second, these funds belonged to GQ Pawnshop and its owner. Third, the absence of consent was proven by Jovelyn using others to pawn the fake jewelry and then allowing her to release the money. She deed the specic procedures for ascertaining the authenticity of the jewelry and the release of funds. Fourth, she presented the fake jewelry as genuine and collected the proceeds after the transaction. This contradicts her claim of no intent to gain. Fifth, there was no violence or intimidation involved in Jovelyn taking the money. Sixth, her position as secretary and reliever appraiser gave her a high degree of condence and access to the pawnshop funds.

Qualied theft requires a relationship with the oended party built on dependence, guardianship, or vigilance. This creates a high degree of condence that allows for the crime to take place.

In People v. Cahilig, the Court found the defendant guilty of qualied theft for taking funds they had access to due to their position. In People v. Bocquecillo, the Court found a repossessor guilty because he had a high degree of trust in being responsible for collecting payments and issuing receipts. In People v. Cruz, the Court found the defendant guilty because they exploited the trust of their employer who gave them access to funds. This is similar to Jovelyn's case where she abused the special trust of her employer by taking funds through fake jewelry transactions. It is important to note that the fake jewelry was only ever processed by Ruby and Jovelyn.

kapsaura2024

5

Contrary to the RTC's theory, the object of the theft was not the fake jewelry but the proceeds from the fraudulent transactions. Finally, Jovelyn’s statements to her employer are admissible as evidence. The CA correctly ruled that the extrajudicial confession she made to her employer was involuntary and did not extend to private individuals.

Thus, CA was correct in ruling that the crime was qualied theft due to the extensive evidence of the crime committed by the perpetrators' quo in rendering the assailed decision. The recourse is DENIED.

II.

The Indeterminate Sentence Law applies to this case. Absent any modifying circumstance, the maximum term of the indeterminate penalty must be within the maximum period of the prescribed penalty which is prision mayor medium. The minimum period - the penalty next lower in degree - shall be within the range of prision correccional minimum. The duration of prision mayor medium is within the range of eight years and one day to ten years; prision correccional minimum is within the range of six months and one day to four years, two months, and one day.

Here, Jovelyn has already been incarcerated since November 24, 2011, almost 12 years. This exceeds the maximum imposable penalty of 10 years and eight months. The 2019 Revised Mandela Rules, commonly known as the Nelson Mandela Rules, supports releasing detainees imprisoned for a period greater than their maximum sentence. These rules state that imprisonment should help oenders live a law-abiding and self-supporting life upon release. Continuing to keep Jovelyn incarcerated would be unjust.

The appealed Decision of the Court of Appeals dated December 5, 2014, in CA-G.R. CR-H.C. No. 05342 is AFFIRMED with MODIFICATION.

Accused-appellant Jovelyn Antonio is found guilty of qualied theft and is sentenced to suer the indeterminate penalty of four years, two months, and one day of prision correccional, as minimum, to nine years, four months, and one day of prision mayor, as maximum. She must also pay Susie Qui PHP 585,250.00 with 6% interest per annum from November 24, 2011, until paid. However, she is ORDERED IMMEDIATELY RELEASED from detention, unless held for other legal reasons.

The assailed Decision is SET ASIDE with respect to accused-appellant Ruby Agustin in view of her supervening death pending appeal. The criminal liability and civil liability ex delicto of the accused-appellant are declared EXTINGUISHED by her death before nal judgment. Let entry of judgment be issued immediately.

kapsaura2024

Yes, Jovelyn's sentence should be modied.

6

[dhruv1717]

CA Foundation January 2025 Exam: Key Dates, Registration Process, Admit Card Details, and Latest ICAI Guidelines

The Institute of Chartered Accountants of India (ICAI) has released the official schedule for the CA Foundation exam session scheduled for January 2025. The exams are slated for January 12, 14, 16, and 18, 2025. Candidates interested in appearing for the January session can submit their applications online through ICAI’s website, icai.org, starting November 10, 2024. It is advised that candidates complete their registrations by the regular deadline of November 23, 2024 to avoid incurring late fees. However, a late submission window with an additional fee of 600 will be available until November 26, 2024. CLICK HERE TO SEE THE FULL RESULT

In addition, ICAI has established a correction window for applicants who need to make adjustments to their submitted forms. This window will be open from November 17 to November 19, 2024, allowing candidates to review and correct any errors to ensure compliance with all requirements.

The CA Foundation exam has traditionally been held twice annually in June and December but is now conducted three times a year—May/June, September, and January—following the addition of the September session in 2024. Recent changes in ICAI’s education and training scheme, effective from July 1, 2023, have introduced a revised framework for these exams. Candidates are encouraged to stay updated on ICAI notifications to prepare effectively under this new system.

For comprehensive details on the exam application process, eligibility criteria, and admit card issuance, candidates should visit ICAI’s website, icai.org, regularly.

[news365timesindia]

[ad_1] Harshita Rai GG News Bureau New Delhi, 13th Oct.  With a focus on equipping the youth with skills to succeed in today’s competitive economy, the Indian government has introduced the Prime Minister’s Internship Scheme, launched on October 3, 2024. The initiative aims to create opportunities for one crore young individuals over the next five years through internships that offer exposure to a wide range of business sectors. The scheme is accessible through an online portal, designed to simplify the process of applying for and managing internships. Ambitious Rollout and Initial Pilot Announced in the Union Budget 2024-25, the scheme began with a pilot project targeting 1.25 lakh internships for the financial year 2024-25. This pilot phase focuses on 24 sectors, including oil and gas, energy, travel and hospitality, automotive, and banking and financial services. Partner companies were selected based on their Corporate Social Responsibility (CSR) expenditure over the past three years, ensuring that participants gain experience in socially responsible organizations. A Stand-Alone Initiative for Real-World Exposure The Prime Minister’s Internship Scheme sets itself apart from other skill development programs and apprenticeships by focusing exclusively on internships. It is independent of existing training initiatives implemented across India’s states and union territories, offering a customized experience to enhance participants’ employability. By providing young Indians with hands-on industry exposure, the scheme aims to build a skilled workforce ready to meet the challenges of the modern job market. Overview of the Internship Scheme Eligibility The Pilot Project offers 12-month internships for youth aged 21 to 24 years who are Indian nationals, not engaged in full-time employment or education. Candidates enrolled in online or distance learning programs are eligible to apply, starting October 12, 2024, via the PM Internship Portal. Applicants should have completed High School, Higher Secondary School, or have a certificate from an ITI or diploma from a polytechnic institute. Graduates in fields such as BA, B.Sc, B.Com, BCA, BBA, B.Pharma, and similar degrees are also eligible. Ineligibility The scheme excludes: Graduates from IITs, IIMs, National Law Universities, IISER, NIDs, and IIITs. Holders of qualifications like CA, CMA, CS, MBBS, BDS, MBA, or any master’s degree. Individuals engaged in skill, apprenticeship, or student training programs under existing Central or State government schemes. Those who have completed apprenticeships under NATS or NAPS. Candidates with a family income exceeding ₹8 lakh for FY 2023-24. Family members of permanent or regular government employees. Criteria for Partner Companies The Ministry has identified 500 top companies based on their CSR expenditure over the past three years. Additional organizations can participate with approval from the Ministry of Corporate Affairs (MCA), especially those in underrepresented sectors. Companies unable to provide direct internship opportunities can collaborate with others in their supply chain or within their corporate group. Financial Support and Stipend Interns will receive a monthly stipend of ₹5,000 throughout their internship: ₹500 will be contributed by partner companies, based on attendance and conduct. The remaining ₹4,500 will be transferred by the government via Direct Benefit Transfer (DBT) to the intern’s Aadhaar-seeded bank account. An additional one-time grant of ₹6,000 will be provided upon joining, also through DBT. Insurance Coverage Interns will be covered under Pradhan Mantri Jeevan Jyoti Bima Yojana and Pradhan Mantri Suraksha Bima Yojana, with premiums paid by the government. Partner companies may offer additional accidental insurance coverage. PM Internship Portal: A Centralized Platform The entire internship process is managed through a centralized online portal that allows companies to post internship opportunities with specific details such as location, role, and qualifications.

Eligible candidates can register on the portal, create resumes, and apply for up to five internships based on preferences like location, sector, and role. The platform prioritizes diversity by promoting applications from Scheduled Castes, Scheduled Tribes, Other Backward Classes, and Persons with Disabilities. Shortlisted candidates are matched with companies based on mutual preferences, making the selection process streamlined and transparent. Conclusion: Empowering the Next Generation The Prime Minister’s Internship Scheme is a transformative initiative aimed at building a skilled and adaptable workforce in India. By providing financial support, comprehensive training, and industry exposure, the program seeks to enhance the employability of the nation’s youth. Through collaborations with leading companies, it offers a pathway to professional growth, positioning young Indians to thrive in the job market. With the launch of the dedicated portal, this scheme represents a significant step toward unlocking the potential of India’s next generation and contributing to the country’s overall economic and social development. [ad_2] Source link

[news365times]

[ad_1] Harshita Rai GG News Bureau New Delhi, 13th Oct.  With a focus on equipping the youth with skills to succeed in today’s competitive economy, the Indian government has introduced the Prime Minister’s Internship Scheme, launched on October 3, 2024. The initiative aims to create opportunities for one crore young individuals over the next five years through internships that offer exposure to a wide range of business sectors. The scheme is accessible through an online portal, designed to simplify the process of applying for and managing internships. Ambitious Rollout and Initial Pilot Announced in the Union Budget 2024-25, the scheme began with a pilot project targeting 1.25 lakh internships for the financial year 2024-25. This pilot phase focuses on 24 sectors, including oil and gas, energy, travel and hospitality, automotive, and banking and financial services. Partner companies were selected based on their Corporate Social Responsibility (CSR) expenditure over the past three years, ensuring that participants gain experience in socially responsible organizations. A Stand-Alone Initiative for Real-World Exposure The Prime Minister’s Internship Scheme sets itself apart from other skill development programs and apprenticeships by focusing exclusively on internships. It is independent of existing training initiatives implemented across India’s states and union territories, offering a customized experience to enhance participants’ employability. By providing young Indians with hands-on industry exposure, the scheme aims to build a skilled workforce ready to meet the challenges of the modern job market. Overview of the Internship Scheme Eligibility The Pilot Project offers 12-month internships for youth aged 21 to 24 years who are Indian nationals, not engaged in full-time employment or education. Candidates enrolled in online or distance learning programs are eligible to apply, starting October 12, 2024, via the PM Internship Portal. Applicants should have completed High School, Higher Secondary School, or have a certificate from an ITI or diploma from a polytechnic institute. Graduates in fields such as BA, B.Sc, B.Com, BCA, BBA, B.Pharma, and similar degrees are also eligible. Ineligibility The scheme excludes: Graduates from IITs, IIMs, National Law Universities, IISER, NIDs, and IIITs. Holders of qualifications like CA, CMA, CS, MBBS, BDS, MBA, or any master’s degree. Individuals engaged in skill, apprenticeship, or student training programs under existing Central or State government schemes. Those who have completed apprenticeships under NATS or NAPS. Candidates with a family income exceeding ₹8 lakh for FY 2023-24. Family members of permanent or regular government employees. Criteria for Partner Companies The Ministry has identified 500 top companies based on their CSR expenditure over the past three years. Additional organizations can participate with approval from the Ministry of Corporate Affairs (MCA), especially those in underrepresented sectors. Companies unable to provide direct internship opportunities can collaborate with others in their supply chain or within their corporate group. Financial Support and Stipend Interns will receive a monthly stipend of ₹5,000 throughout their internship: ₹500 will be contributed by partner companies, based on attendance and conduct. The remaining ₹4,500 will be transferred by the government via Direct Benefit Transfer (DBT) to the intern’s Aadhaar-seeded bank account. An additional one-time grant of ₹6,000 will be provided upon joining, also through DBT. Insurance Coverage Interns will be covered under Pradhan Mantri Jeevan Jyoti Bima Yojana and Pradhan Mantri Suraksha Bima Yojana, with premiums paid by the government. Partner companies may offer additional accidental insurance coverage. PM Internship Portal: A Centralized Platform The entire internship process is managed through a centralized online portal that allows companies to post internship opportunities with specific details such as location, role, and qualifications.

Eligible candidates can register on the portal, create resumes, and apply for up to five internships based on preferences like location, sector, and role. The platform prioritizes diversity by promoting applications from Scheduled Castes, Scheduled Tribes, Other Backward Classes, and Persons with Disabilities. Shortlisted candidates are matched with companies based on mutual preferences, making the selection process streamlined and transparent. Conclusion: Empowering the Next Generation The Prime Minister’s Internship Scheme is a transformative initiative aimed at building a skilled and adaptable workforce in India. By providing financial support, comprehensive training, and industry exposure, the program seeks to enhance the employability of the nation’s youth. Through collaborations with leading companies, it offers a pathway to professional growth, positioning young Indians to thrive in the job market. With the launch of the dedicated portal, this scheme represents a significant step toward unlocking the potential of India’s next generation and contributing to the country’s overall economic and social development. [ad_2] Source link

[gggaragedoors]

Transform Your Space: How Stylish Garage Doors Enhance Curb Appeal and Boost Property Value

When it comes to home improvement, the garage door is often overlooked. However, upgrading your garage door can significantly enhance your property's curb appeal and increase its market value. Whether you're considering an upgrade or need garage door repair in Torrance, CA, a stylish garage door is not just a functional feature—it’s a key design element that can transform the look and feel of your space.

The Power of First Impressions

The garage door is one of the first things people notice about your home or business. Whether you're welcoming guests, attracting customers, or trying to sell your property, a well-chosen garage door can create a lasting first impression. A plain, outdated door might blend into the background, but a stylish, modern door can make your property stand out.

In Torrance, CA, where real estate is competitive, maximizing curb appeal is crucial. A sleek, attractive garage door can set your property apart from others on the market, drawing in potential buyers or clients.

Increasing Property Value

Investing in a new garage door isn't just about aesthetics; it’s also a smart financial decision. According to the 2023 Cost vs. Value Report, replacing a garage door offers one of the highest returns on investment (ROI) of any home improvement project. In fact, homeowners can recoup nearly 100% of the cost when selling their property.

Why does a garage door replacement yield such a high ROI? Because it’s a relatively affordable upgrade that makes a significant visual impact. Potential buyers see a new garage door as a sign that the property is well-maintained, which can justify a higher asking price.

For business owners, the benefits are similar. An attractive garage door can enhance your brand’s image, making your premises more inviting and professional. This can lead to increased foot traffic and, ultimately, higher revenue.

Choosing the Right Style

Selecting the right garage door style is key to maximizing its impact on your property’s curb appeal and value. Here are some popular styles to consider:

1. Contemporary Doors: These doors often feature clean lines, large glass panels, and minimalist designs. They’re perfect for modern homes and businesses looking for a sleek, sophisticated look.

2. Carriage House Doors: Inspired by traditional carriage houses, these doors add a touch of classic charm. They’re ideal for properties with a more traditional or rustic aesthetic.

3. Custom Wood Doors: For a truly unique look, custom wood doors offer endless possibilities. They can be crafted to match the architectural style of your home or business, creating a cohesive and eye-catching appearance.

4. Insulated Steel Doors: If energy efficiency is a priority, insulated steel doors are an excellent choice. They offer durability and weather resistance while maintaining a modern look.

When choosing a garage door, consider the overall style of your property, the climate in Torrance, CA, and your budget. A professional garage door repair service in Torrance can help you select the best option and ensure a proper installation.

Enhancing Curb Appeal

Once you’ve chosen the right garage door, it’s important to consider how it complements the rest of your property. Here are a few tips to enhance your curb appeal further:

1. Match the Color Scheme: Your garage door should blend harmoniously with your property’s exterior color scheme. Neutral colors like white, black, and gray are always safe choices, but don’t be afraid to experiment with bolder hues if they suit your style.

2. Add Decorative Hardware: Hinges, handles, and other decorative hardware can add a touch of elegance to your garage door. Choose pieces that match your property’s architectural style.

3. Incorporate Lighting: Proper lighting can highlight your garage door’s design and make your property more inviting at night. Consider installing sconces or overhead lights that complement the style of your door.

4. Maintain Landscaping: A well-maintained lawn, flower beds, and shrubs can frame your garage door beautifully. Keep your landscaping tidy to enhance the overall appearance of your property.

The Role of Maintenance and Repairs

To keep your garage door looking and functioning at its best, regular maintenance is essential. Over time, even the most stylish doors can suffer from wear and tear, which can detract from your property’s curb appeal and potentially decrease its value.

If you notice any issues with your garage door, such as sagging, noisy operation, or slow response times, it’s important to address them promptly. Ignoring these problems can lead to more extensive damage and costly repairs down the line. For residents and business owners in Torrance, CA, professional garage door repair services are available to ensure your door remains in top condition.

Conclusion

Upgrading to a stylish garage door is one of the most effective ways to enhance your property’s curb appeal and boost its value. Whether you’re aiming to impress potential buyers, attract customers, or simply improve your home’s appearance, a new garage door can make a significant difference. With the right style, proper installation, and regular maintenance, your garage door can transform your space and provide lasting benefits. If you're in Torrance, CA, and need assistance with garage door repair, don’t hesitate to reach out to a local professional for expert advice and service.

[ksacademyca]

ICAI New Scheme for CA Foundation New Syllabus and Subjects 2024

The ICAI has changed the CA Foundation syllabus 2024 for the upcoming May and November examination terms. You can download the whole curriculum for each subject of the CA Foundation course in PDF format. The revised Scheme of Education and Training for the Chartered Accountancy course will be implemented on July 1, 2023.

Read more: https://ksacademy.co.in/blogs/ca-foundation-new-syllabus/

[dealgemeneverwarring]

De Algemene Verwarring #113 - 27 May 2024

Episode one hundred and thirteen of De Algemene Verwarring was broadcast on Monday, May 27, 2024, and you can listen to it by clicking on the link below that will take you directly to the Mixcloud page:

Pictured below are Crystal Stilts, band from Brooklyn, New York, who released three albums between 2008 and 2013, two on Slumberland Records and the last one on Sacred Bones Records, and then they disappeared. I saw them live just once in Ghent, in a club where a band like Crystal Stilts doesn't fit but still it was a magnificent gig. They played some kind of dark power garage pop, with edgy Velvet Underground guitars and a singer who sounded like a miserable Jim Reid. In those days. there were a lot of that kind of lo-fi fuzzpop bands such as Blank Dogs, Intelligence, Vivian Girls, The Pink Noise, and so on, but somehow I keep coming back to Crystal Stilts because they sound a lot more timeless than their contemporaries. Three much loved records at De Algemene Verwarring headquarters, and let's not forget the Love Is A Wave and Shake The Shackles singles.

Apologies again for the late update, by the way. I don't seem to get into my normale scheme anymore. Anyway there's also some new music in this episode from Exek, 番長 Taste, Sewer Election, Demeters Döttrar and Lise Barkas/Lisa Kaüffert, and old rockers from The Cramps, Les Olivensteins, Chrys Alice, Siouxsie & The Banshees, Siglo XX, Litovsk, Lizzy Mercier Descloux, and more. And beneath the photo you can find the playlist for this show.

Playlist:

The Cramps: All Women Are Bad (LP “Stay Sick” on Enigma Records, 1989)

Chrys Alice: Qu'est C'que J'deviens Dans Tout Ça (7” “Qu’est C’que je deviens Dans Tout Ca” on Triangle Records, 1979)

Les Olivensteins: Euthanasie (LP V/A “Panik - French Punk Anthems 1977-1982” on Born Bad Records, 2013)

Crystal Stilts: Future Folklore (LP “Nature Noir” on Sacred Bones Records, 2013)

Mirrors: She Smiled Wild (LP V/A “Punk 45 - Sick On You! One Way Spit! After The Love & Before The revolution Vol. 3: Proto-Punk 1969-1976” on Soul Jazz Records, 2014, originally released on a 7” in 1977 on Hearthan Records)

Siouxsie & The Banshees: Jigsaw Feeling (LP “The Scream” on Polydor, 1978), 

Siglo XX: Baby Divine (LP “Under A Purple Sky” on Play It Again Sam, 1989)

Litovsk: Nergenst (LP “Litovsk” on Symphony Of Destruction, Contraszt! Records, Et Mon Cul C’est Du Tofu?, 2016)

Lizzy Mercier Descloux: Jim On The Move (LP “Press Color” on Philips & Ze Records, 1979)

Exek: On The Ground Floor (LP “The Map And The Territory” on Foreign Records, 2023)

番長 Taste: Kawasaki Creepers (LP “I Dipped My Comb In Shochu And Ran It Through The Hair Of The Night” on Carbon Records, 2024) 

NON: Out Out Out (CD V/A “Rough Trade Shops Electronic 01” on Mute Records, 2002, originally released on the LP “God And Beast”, 1997)

Sewer Election: Disintegrate (CD “Psychic Panorama Volume Two” on Discreet Music, 2024)

April Magazine: Another Day (LP “Wesley’s Convertible Tape For The South” on Digital Regress, 2024, originally released on tape in 2023 by Discontinuous Innovation)

Hydroplane: Museum Station (LP “Selected Songs 1997-2003” on World Of Echo, 2023)

Demeters Döttrar: En Själ I Dina Händer (LP “Søndag I Spejlet” on Discreet Music, 2024)

Lise Barkas & Lisa Käuffert: Face A (excerpt) (LP “Lo Becat” on Morc Records, 2023, originally released on cd-r in 2017 on Soleil’s Blue)

[sejal-hbx]

Method of Conversion from CA Old Syllabus to New Syllabus for May 2024 Exams

The Institute of Chartered Accountants of India (ICAI) has introduced the CA New Scheme of Education and Training 2023, bringing significant changes to the CA Course curriculum and practical training duration. This blog provides a comprehensive guide on how to convert from the CA Final Old Syllabus to the New Syllabus READ MORE

[sldindore]

ICAI CA Foundation Admit Card Dec 2023 (Soon) - Exam Syllabus and Dates

CA Foundation Admit Card: 

The Chartered Accountants Institute of India (ICAI) will soon make the CA Foundation Dec 2023 admit card available online. To get it, candidtes who have registered successfully must log in to the website eservices.icai.org using their ID and password.

All candidates appearing for the CA Foundation exam in December 2023 must ensure they download their admit card. Entry to the exam center will not be permitted without a physical copy of the admit card, which contains crucial details about the CA Foundation exam in 2023.

How to download CA Foundation admit card?

To download the CA Foundation 2023 admit card, candidates can follow these steps:

Go to the official ICAI website.

Click on the "Login" tab.

Enter your login details, including registration ID and password.

Access your candidate dashboard.

Click on the 'CA Foundation admit card' link.

Review the details on the CA Foundation hall ticket carefully.

If there are any errors, contact the ICAI helpdesk.

Download and save the ICAI CA Foundation Admit Card for December 2023 for future reference.

CA Foundation Exam 2023:

The CA Foundation 2023 exam has been rescheduled to take place on December 31, 2023, and January 2, 4, and 6, 2024. This change in exam dates was announced by ICAI due to unavoidable circumstances. The initial schedule, disclosed on July 5, 2023, had set exams for December 24, 26, 28, and 30, 2023. Candidates interested in applying for the CA Foundation exam need to register before the deadline, which was July 1, 2023, for the December 2023 session.

CA Foundation Exam 2023 Important Dates: 

The CA Foundation exam 2023 is held biannually, with the most recent session taking place in June 2023. The upcoming session of the CA Foundation exam is scheduled for December 2023. Notably, the inaugural CA Foundation exam under the new scheme is set to commence in June 2024. 

CA Foundation Eligibility Criteria:

Applicants who want to apply for the CA Foundation exam in December 2023 should know about the eligibility criteria for CA Foundation 2023. This is important to prevent any confusion or rejection during the registration process. The main eligibility requirement is having CA Foundation registration for 2023. This registration allows the candidate to log in, complete, and submit the online exam form on the ICAI website for the CA Foundation exam in 2023.

 

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[evoldir]

Fwd: Postdoc: Rennes_France.InsectComparativeGenomics

Begin forwarded message: > From: evoldir@evol.biology.mcmaster.ca > Subject: Postdoc: Rennes_France.InsectComparativeGenomics > Date: 16 December 2023 at 07:41:52 GMT > To: rdmpage@gmail.com > > > THREE-YEAR POSTDOCTORAL POSITION IN COMPARATIVE GENOMICS OF INSECTS > ERC-FUNDED ALTEREVO PROJECT > INRAE (National Research Institute for Agriculture, Food and Environment), > Rennes, France > > Context. This postdoctoral position is to take part to the ERC-funded > ALTEREVO project (2023-2027) coordinated by Dr Jean-Christophe > Simon, which aimsat identifying the evolutionary and molecular > determinants of plant-aphid interactions with a particular > focus on host alternation. For more details on the project: > https://ift.tt/LOgnH93. > > Research environment. The research will be performed in JC Simon's > team at INRAE IGEPP, in Le Rheu nearby Rennes, Brittany, France > (https://ift.tt/KAMb7YF). IGEPP is a joint research > unit from three institutional bodies (INRAE, University of Rennes > and Institut Agro). It provides excellent infrastructure to carry out > comparative genomics in insects, including a bioinformatics platform > (BIPAA at https://ift.tt/YLCFZQq) hosting dedicated genomic > resources, databases and tools, fully equipped facilities for molecular > and biological experiments on plants and insects, confined laboratories > to work on genetically modified or quarantine organisms. > > Research objectives of the position. Under the supervision of JC Simon, > within an ambitious project involving other permanent and ERC-funded > staff, the postdoc will perform comparative genomics to elucidate the > evolution of the molecular mechanisms underlying adaptation to host > plant in aphids. The postdoc will analyse whole-genome sequences from > multiple aphid species (50genomes are already available). He/she will > also contribute to generate new high-quality assembled genomes for > additional aphid species. The postdoc will benefit from scientific and > methodological support from partners with excellent skills in evolutionary > genomics (Dr Julie Jaquiéry), and bioinformatics (Fabrice Legeai and > Stéphanie Robin). > > Expected skills. The applicant should hold a PhD in the field of > comparative genomics or phylogenomics and an ability to conduct a research > project inautonomy while being able to collaborate within a team. Skills > and knowledge in molecular evolution and phylogenetics are crucial for > the project. Experience in bioinformatics (genomics data analysis) is > also required. Excellent skills in writing and communicating in English > are expected. > > Duration and salary. This 3-year (full-time) position will ideally > start inFebruary-March 2024. Net salary of ca. 2,500 euros per month > (before taxes). Health care and social security are deducted directly > from your salary, but you may need to take out a supplementary health > insurance scheme. > > How to apply. Application should contain a motivation letter, indicating > the names and email addresses of two references, and a 2-page max > curriculum vitae including publications. Send your application to > jean-christophe.simon@inrae.fr by December 30th. Pre-selected applicants > will be interviewed through Zoom or an equivalent video-conference > system in January 2024. Call for applications is open until the position > is filled. > > Jean-Christophe SIMON, PhD > INRAE, UMR IGEPP (Institut de Génétique, Environnement et Protection > des Plantes) > Domaine de la Motte, 35653 Le Rheu Cedex, France > Tel. +33 (0)223485154 > Email : jean-christophe.simon@inrae.fr > > > Jean-Christophe Simon

[dertaglichedan]

President Joe Biden’s son, Hunter Biden, has been indicted on nine charges, including three felonies, for allegedly failing to file taxes, evading an assessment, and filing a fraudulent form.

The 56-page indictment filed in a federal court in Los Angeles on Thursday alleged that the president’s son “spent millions of dollars on an extravagant lifestyle” rather than pay his taxes, per NBC News. The indictment also alleges that Hunter Biden “willfully failed to pay his 2016, 2017, 2018, and 2019 taxes on time, despite having access to funds to pay some or all of these taxes.”

Hunter Biden hit with 9 new charges – filed in CA. Includes:

Evasion of Taxes

Failure to File/Pay Taxes

False/Fraudulent Tax Return

Indictment details a "four-year scheme" to avoid his $1.4+ million tax obligations and to file false returns. pic.twitter.com/W4W3teGyky

— Techno Fog (@Techno_Fog) December 8, 2023

Special counsel David Weiss brought the charges, and the case was assigned to Donald Trump-appointee Judge Mark Scarsi.

***Joe will hold out long enough to pardon the kid. Everyone knows hunter will turn on them if he isn’t pardoned