#audit report format

[theinnovativeindianaccountant]

The Indian Accountant. is an accounting company headquartered in Kolkata, India, with operations globally. Our experienced staff of professionals includes Certified Public Accountants (CPAs), Enrolled Agents (EAs), Chartered Accountants (CA-India), and other professional staff in various stages of certification

[agapi-kalyptei]

crowdstrike hot take 5: so who was incompetent, really?

OK so it's the first Monday after the incident. CrowdStrike (CS) is being tight-lipped about the actual cause of the incident, which Microsoft estimates to have affected 8.5 million devices.

Here's an unconfirmed rumor: CS has been firing a lot of QA people and replacing them with AI. I will not base this post on that rumor. But...

Here's a fact: wikipedia listed 8429 CS employees as of April 2024. Now the updated page says they have 7925 employees in their "Fiscal Year 2024".

Anyway. Here's a semi-technical video if you want to catch up on what bluescreen and kernel-mode drivers are in the contexts of the CS incident by a former microsoft engineer. He also briefly mentions WHQL certification - a quality assurance option provided by Microsoft for companies who want to make sure their kernel drivers are top-notch.

Now conceptually, there are two types of updates - updates to a software itself, and a definition update. For a videogame, the software update would be a new feature or bugfixes, and content update would add a new map or textures or something. (Realistically they come hand in hand anyway.) For an antivirus/antimalware, a definition update is basically a list of red flags - a custom format file that instructs the main software on how to find threats.

The video mentions an important thing about the faulty update: while many people say "actually it wasn't a software update that broke it, it was a definition file", it seems that CS Falcon downloads an update file and executes code inside that file - thus avoiding the lengthy re-certification by Microsoft while effectively updating the software.

Some background: On audits in software

A lot of software development is unregulated. You can make a website, deploy it, and whether you post puppy pictures or promote terrorism, there's no one reviewing and approving your change. Laws still apply - even the puppy pictures can be problematic if they include humans who did not consent to have their photos taken and published - but no one's stopping you immediately from publishing them.

And a lot of software development IS regulated - you cannot make software for cars without certifications, you cannot use certain programming languages when developing software for spaceships or MRIs. Many industries like online casinos are regulated - IF you want to operate legally in most countries, you need a license, and you need to implement certain features ("responsible gaming"), and you must submit the actual source code for reviews.

This varies country by country (and state by state, in USA, Canada, etc) and can mean things like "you pay $200 for each change you want to put to production*", or it can mean "you have to pay $40'000 if you make a lot of changes and want to get re-certified".

*production means "web servers or software that goes to end customers", as opposed to "dev environment", "developer's laptop", "QA environment" or "staging" or "test machines", "test VMs" or any of the other hundreds way to test things before they go live.

The certification, and regular audits, involves several things:

Testing the software from user's perspective

Validating the transactions are reported correctly (so that you're not avoiding taxes)

Checking for the user-protecting features, like being able to set a monthly limit on depositing money, etc

Checking the source code to make sure customers are not being ripped off

Validating security and permissions, so a janitor can't download or delete production databases

Validating that you have the work process that you said you would - that you have Jira (or similar) tickets for everything that gets done and put to production, etc, and

...that you have Quality Assurance process in place, and that every change that goes to production is tested and approved

You can see why I highlighted the last point, right.

Now, to my knowledge, security software doesn't have its own set of legal requirements - if I want to develop an antivirus, I don't need a special permission from my government, I can write code, not test it at all, and start selling it for, idk for example $185 per machine it gets deployed to.

And here's the thing - while there certainly is a level of corruption / nepotism / favoritism in the IT industry, I don't think CloudStrike became one of the biggest IT security providers in the world just by sweet talking companies. While there isn't any legal regulation, companies do choose carefully before investing into 3rd party solutions that drastically affect their whole IT. What I mean, CloudStrike probably wasn't always incompetent.

(Another rumor from youtube comments: A company with ~1000 employees was apparently pressured by an insurance company to use CrowdStrike - whether it's a genuine recommendation, an "affiliate link" or just plain old bribery... I do not know.)

WHY what happened is still very baffling

See, this is what would be the process if I was running a security solutions company:

a team is assigned a task. this task is documented

the team discusses the task if it's non-trivial, and they work on it together if possible

solo developer taking the task is not ideal, but very common, since you cannot parallelize (split it between several people) some tasks

while developing, ideally the developer can test everything from start to finish on their laptop. If doing it on their laptop isn't possible, then on a virtual machine (a computer that runs only inside software, and can be more or less stored in a file, duplicated, restored to a previous version, backed up, etc, just by copying that file)

in case of automated software updates, you would have "update channels". In this case it means... like if you have a main AO3 account where you put finished things, and then you'd have another AO3 account where you only put beta fics. So in my hypothetical company, you'd have a testing update channel for each developer or each team. The team would first publish their work only on their update channel, and then a separate QA team could test only their changes.

Either way, after maybe-mostly-finishing the task, the code changes would be bundled in something called a "pull request" or "PR" or "merge request". It's basically a web page that displays what was the code before and after. This PR would be reviewed by people who have NOT worked on the change, so they can check and potentially criticize the change. This is one of the most impactful things for software quality.

Either before or after the PR, the change would go to QA. First it would be tested just in the team's update channel. If it passes and no more development is needed on it, it would go to a QA update channel that joins all recent changes across all teams.

After that, it would be released to an early access or prerelease update channel, sometimes called a canary deploy. Generally, this would be either a limited amount - maybe 100 or 1000 computers, either used internally, or semi-randomly spread across real clients, or it could be as much as 10% of all customers' computers.

THEN YOU WAIT AND SEE IF THERE ARE NO ERROR REPORTS.

Basically ALL modern software (and websites! all the cookies!) collect "metrics" - like "how often each day is this running", or "did our application crash"

you absolute MUST have graphs (monitoring - sometimes this is a part of discipline called "reliability engineering") that show visually things like the number of users online, how many customers are lagging behind with updates, how many errors are reported, how many viruses are being caught by our software. If anything goes up or down too much, it's a cause for concern. If 10% of your customers are suddenly offline after a canary deploy is out, you're shitting your pants.

ONLY after waiting for a while to see everything is okay, you can push the update to ALL clients. It is unfathomable how anyone would do that straight away, or maybe how someone could do it without proper checks, or how the wrong thing got sent to the update.

As ClownStrike is still silent about the actual cause of the issue, we can only make guesses about how much they circumvented their own Quality Assurance process to push the faulty update to millions of computers.

It gets worse

Here's the thing: CrowdStrike itself allows users to create computer groups and let them choose the update channel. You, as a business customer, can say

these 100 unimportant laptops will have the latest update

these important servers will have N-1 update (one version behind)

the rest of the company will have N-2 update (two update versions behind)

CrowdStrike has ignored those settings. According to some youtube comments, supposedly they pushed the update to "only" 25% of all devices - which is worrying to think this could have gone even worse.

Third time isn't the charm

And hey, do you know what happened two years before CrowdStrike was founded? The CEO George Kurtz was at the time, in 2010, the CTO of McAfee, the controversial / crappy security company (IMO offering one of the worst antivirus programs of all times, that was aggressively pushed through bundled OEM deals). In both 2009 and 2010 their enterprise software deleted a critical operating system file and bricked a lot of computers, possibly hundreds of thousands.

And yes, the trigger wasn't an update to the antivirus itself, but a faulty "definition update". Funny coincidence, huh.

[godsoflightmusic]

EDIT: Hybe was audited and some of the resulting documents were publicized. I don't know if I should still refer to it as a leak.

@vvstual

Hi! Sorry if this is an awkward way to get the info to you but since I brought up the leaks in the tags I thought I would provide some sources cuz there's a ton of stuff about other idols and groups, too.

Here is what I think is a compilation of some of the leaked docs in korean posted by @/dkrehrehRl (twitter): https://x.com/dkrehrehRl/status/1850876077918597552

They don't seem formatted like how I think the original reports would have but I also don't know korean and I don't know who is leaking this info.

Here is one english translation of the entire thing: https://docs.google.com/document/d/1-Z7zbL08lpb6eozqzDeTS__P95cRglpmizR19Isgkyk/mobilebasic

I think this was translated by @/juantokki (twitter).

There are a couple different section mentioning seventeen, but also lots of other idols.

Here is an alternate translation of just the seventeen sections by @/radishkimchhi (twitter): https://x.com/radishkimchhi/status/1850922901551390879

I'll probably reblog with other stuff I find, but this is already a lot to go through in the meantime.

[bigfrozenfan-fanfics]

Chapter 76 - Kristoff at the Royal Navy base

Links: Chapter overview, Character list, Map, Glossar Rating: M over all Publishing cycle: around every 2-3 weeks

Remarks: all my chapters contain carefully selected music tracks (try to use headphones). It’s your own decision if you want to use them or not while reading. The purpose is to musically support the respective mood of the plot. If you can please use a browser for reading (not the Tumblr app) due to the text formatting and music.

Eriksen and Kristoff talked for more than an hour as they looked around the fortress inside. Kristoff was also taken to the very top of the roof, where he had a good view of the whole area. Kristoff had never been to the naval base before and was quite impressed by everything here. Eriksen promised to take him round the small peninsula later and show him everything, including the shipyard. However, there was one exception, as Eriksen said, because Kristoff was not allowed to enter the prison camp. But that didn't bother him, as he wasn't interested in seeing Arendelle's criminals.

          A little later, they returned downstairs and into the admiral's large office. Kristoff couldn't help but take a look around. The walls were piled high with books on nautical science, shipbuilding and reports on other countries and kingdoms. Many pictures about the sea, ships and foreign islands hung on the walls and, of course, certificates of the admiral’s achievements, including a captain's licence. All bearing the seal of the royal house of Arendelle and even signed by King Agnarr, as Kristoff noted.

          “So, what is the reason for your presence on the base?” asked Eriksen, watching him from his armchair.

          Kristoff sat down opposite him in another chair and rambled on a little. He talked about the queen's plan to form a new royal council and that the Baron of Snoob had tipped him off to include the naval base in his search.

          “I don't know if you can help me there, Admiral Eriksen. But it seems to me that matters concerning the Royal Navy should be represented on the council. After all, two ships are currently on their way to allied kingdoms on behalf of the queen to help us out of the supply crisis and ask for support there.”

          “Yes, I am of course aware of this assignment and have known the two captains personally for many years. They are good men and ideally suited for such an important mission,” replied Eriksen, “However, we hardly have any potential candidates for the royal council here at the naval base. Most of the sailors work as specialists in the shipyard, are in captain's training or other important positions for our fleet, or are simply ship's crews. The rest are guards or are busy with the prison camp and of course those who are only responsible for supplies and everything that goes with it, so they don't have much nautical experience.” He paused for a moment and thought.

          “Our base is actually set up like a small town where everyone does normal jobs. We have blacksmiths, rope and sail makers, bakers, butchers, the laundry, various craftsmen and of course everything else that goes with nautical and ship supplies. The only people I can think of for the council are our veterans, who are now retired and have gained a lot of experience in their lives. I will of course think carefully about your request and talk to them. However, not everyone is likely to be interested and want to change their lives so drastically. Quite apart from the fact that the families here or over there also live in Snoob, especially the children who can only attend school there. That affects most of us here on the peninsula, by the way.”

          “I can understand that very well,” said Kristoff. “It was just an idea and not binding. The queen selects the most suitable men and women from all the candidates from across the kingdom after they have personally auditioned.”

          Eriksen nodded. “Very well, may I offer you some refreshments before we go to the shipyard?”

          “No, thank you, admiral. But I have another request and Her Majesty doesn't know anything about it yet. It is to be a surprise for her and it would be my personal decision to take care of it. It's also a somewhat sensitive issue for a reason.”

          “Well, that depends on whether I can help you. What is it about?”

          “I wanted to ask if I could get passage on a ship to Weselton.”

          The Admiral raised his eyebrows and placed his index fingers against each other in front of his mouth with a thoughtful expression, tapped them against his lips a few times and mumbled a quiet “Hmm…”.

          “Weselton … I assume it's about the same problem, the supply of food and animal feed in the capital, right?” Kristoff nodded. “Well, Weselton isn't too big an island and they import more than they have to offer. Except wool and sheep, as far as I know, and fine cloth, which they sell at a premium. I once had the dubious pleasure of meeting the Duke there many years ago. Do you know him?”

          Kristoff cradled his head. "I met him once years ago, at one of Arendelle's sled races where he cheated. Other than that, not in person, no, but I know the stories about him and why trade with this kingdom was stopped a few years ago … because of that Duke. He must have been quite out of line back then and also had a very …”

          “… greedy and unfriendly behaviour? Yes, that suits this little chap. However, his nephew Lord Rupert Wolfgang is much more sociable and even quite helpful, the complete opposite of the old Duke. However, his behaviour takes some getting used to, not to say annoying. It seems to run in the family.” Eriksen laughed softly. “But still, if you're going to get in touch with anyone there, you'd better do it with him.”

          “That's interesting, I didn't know that. Thank you very much for this valuable information!” said Kristoff in surprise. “But, the passage … can you help me with that? However, Sven, my reindeer, and my carriage would also have to be on board, if possible, as I plan to disembark directly in Arendelles harbour on the return journey.”

          “Normally, we don't offer ship journeys for strangers, no matter how much they would be prepared to pay, but that doesn't apply to you, Your Highness, of course. I think I already have the right ship in mind for you and also for your luggage, so to speak,” he smiled.

~~~

After Mattias knocked on Halima's front door and she opened it for him, she fell into his arms with tears of joy in her eyes. It was still broad daylight in Arendelle, but next they both disappeared into the bedroom, tore off their clothes and made love, tenderly and intimately, as if it were the first time for both of them. They were able to take their time, as Elin was still at the castle and had her usual lessons with Olaf. Halima wasn't due to pick her up again until the afternoon and had been working in her room in the meantime. Until her beloved Destin suddenly appeared at the door.

          A little later, she prepared lunch for them both. Nothing special and consisting mainly of leftovers that were still in the kitchen and the icebox on the floor and, of course, a few fresh ingredients from the garden. But that didn't matter to either of them, because they were finally together again and had a lot to talk about. But Mattias avoided going into detail about some of the things he had seen and experienced, as he didn't want to frighten Halima.

          “I'm so glad that nothing happened to you, Destin, and that you didn't suffer any more serious injuries. There's no bandage and not even a scratch to be seen.”

          “I was very lucky, to be honest. A lot of men have had a very different experience. We've had so many losses, Halima, but I'd rather not talk about it right now.” He sighed and grabbed her hand on the table.

          “I saw the grief in the city and also saw the many wounded in the new hospital. I wanted to help in some way. The queen even gave a moving speech at the memorial service. But I can't and don't want to imagine it all and I was most afraid for you all the time, darling. Thank you for this beautiful but really sad letter, by the way.”

          “You cried a lot, didn't you?” She nodded and put her other hand over his. “I was afraid of that, but I was also afraid to tell you everything in person.”

          “It's all over now and you've come back to us safe and sound.”

          “Let's just stop talking about it, Halima, and think about the good things instead. You said that you carried on upstairs in Elin's room. I'd like to take a look at that.”

          “I'd love to, Destin. Let's go upstairs now. I also got her something to paint and hung up some pictures. I hope she likes it. I just finished it earlier and we could pick her up together later and then go out for dinner for the three of us, what do you say?”

          “Sounds good. She's never been to dinner with us before, so it could be a bit of an adventure for her.”

          “Oh yes, you're right, Destin,” she replied as she slowly climbed the stairs and he followed.

          The room was now tidy and very clean, the windows had also been cleaned and it no longer smelled as stale as before. There was no more dust in the air and a fresh, cool breeze blew in through the open windows. Elin's bed now even had a canopy over it and her doll, which Mattias had got for her, was lying directly on her pillow.

          A few picture books were piled up on a small round table with a low chair in front of it, as well as colouring materials next to a small easel that Halima had used herself many years ago. She had only had to replace the paint because the old pots had dried up long ago. Halima had hung the pictures she had painted and some photographs on a few more hooks on the sloping roof walls. All in all, the room now radiated warmth and cosiness.

          “I'm impressed, dear, you've done everything really beautifully. Elin will be thrilled, I'm sure of it.”

          “You know, Destin, I've been thinking about her a lot. Since she's been with us and Olaf has been teaching her to read and write in the castle, and she's even been allowed to meet the queen in person, she's changed a lot. She is no longer as shy as she used to be in the orphanage. Quite the opposite. She has opened up a lot and doesn't even seem to think about her bad past anymore.”

          “Have you ever heard her cry at night? You don't forget memories like that so quickly and who knows, maybe she dreams about it at night and just doesn't want to show us or doesn't dare to talk about it.”

          “Maybe, but I haven't heard anything like that yet, not even in the castle. Maybe she's banished it all to her innermost depths, who can say. But I think she's ready and …”

          “… can go to school and get to know lots of strange children around her?”

          “Yes, Destin, that's right. You took the words right out of my mouth. She is friendly to everyone she meets without fear, is curious and eager to learn. She wants to learn, Destin, and she's good at it. Elin has a really good grasp of things and understands many things more quickly than other children her age. I think interacting with children she doesn't know is the next important step for her, because she still needs to learn that too, and she's also getting to know the other children's games, which is also very important.”

          “Yes, you're certainly right, dear. I just hope the other kids won't tease her too much.”

          “It'll be fine, Destin. Besides, we can't look after her all day and Elin can't be in and out of the royal castle all the time. You'll be busy at the council and with other things during the day and I need to get back to work at Hudson's Hearth. She'll be studying at school and won't be able to be with a magical snowman all the time. Instead, she'll make new friends of her age and play and learn with them.”

          “Then let's go to the orphanage first thing in the morning and sign the contract with Liv for the adoption. And tonight, after dinner, we'll ask Elin very carefully what she thinks about the idea of officially going to a school.”

          “But first, and before we pick up Elin, I have something to show you that I'm sure will make you happy. Do you remember a few days ago when I was looking through all the old pictures up here in the corner? I found a very old one and you asked me what surprised me so much.” Mattias nodded.

          “What is it?”

          “Follow me.”

          Halima walked down the stairs with Mattias right behind her and bent down under the slope beneath the steps. She then pulled out a large framed picture and held it out for Mattias to see, smiling. He widened his eyes in sudden recognition and took the frame from her hands.

          “Let's go outside in the garden, it's brighter there than here and the colours on the oil painting will shine much brighter.”

          Halima was right, because as they stood outside in the afternoon sun, the painting suddenly seemed much more vivid to Mattias. It showed him in his new uniform as a newly appointed lieutenant with the great task of looking after the king's young son, the future King Agnarr. Next to him stood a young Halima, slim, with long brown hair and, in his eyes, simply beautiful. He himself had short black curly hair and no beard at all. He radiated strength and confidence in the picture, with one hand on Halima's shoulder, while they both smiled proudly and happily at the viewer.

          “Oh, Halima, that you still have this old picture of the two of us is a real treasure! Thank you so much. Look how young we were back then and the look on your face … I have no words … you were the most beautiful girl in all of Arendelle for me back then … and you still are …”

          He gave her a kiss on the lips and she hugged him as they both looked at the painting together.

          Mattias couldn't take his eyes off the picture and as he ran his finger over the painted face of his beloved, a tear of joy rolled down his cheek. Halima noticed immediately and cuddled up close to him so that they could reminisce together about a time when they were still freshly in love and making big plans.

~~~

Master Fabian was still pondering as he unlocked the front door of his fencing school and flat. The first thing he did was make himself a herbal tea in the kitchen and sit down at the large table in the fencing room, whose windows afforded a good view of the harbour and the castle. It had been a terrible few days and he had almost been too late to defend Anna, the queen, when Thord attacked her. It had been very close. He reviewed it all again when he could finally sit in peace and sip his steaming cup of tea.

          He had not even had one day to rest from the stress of the previous days when now the Queen was sending him to Corona, of all places. A kingdom to which he never intended to return; he mused.

          It was, of course, a beautiful land and kingdom, after all, he had grown up and spent his childhood there. He later learnt to master the art of fencing and even went travelling at a young age to perfect his skills. He had also heard about another brotherhood and wanted to know more about it.

          He was or had to be a member of the one from Corona, of course, as everyone who wanted to become a fencing master did, but the two brotherhoods had always been in rivalry, as he soon realised. There were always competitions to prove that one followed the better doctrine and ultimately this also led to unauthorised duels between a few hotheads. He had always stayed out of it and strictly followed the code. But when his father was unintentionally involved in one of these duels one day, he couldn't help but stand by his side.

          His father had always been his great role model and since Fabian's mother had died of a serious illness, his father was all the family he had left. He was ultimately the one who taught him how to use a sword, dagger and battle staff in the years that followed. He taught him to be able to defend himself and stand on his own two feet, to believe in himself and to always adhere to the code of the aspiring fencing masters once he had joined the brotherhood. And one day his father brought Fabian in and he actually passed all the exams with flying colours. His father was very proud of him and it was a dream come true for Fabian. He was officially made a fencing master.

          Until the day his father faced three good fencers from the other brotherhood at dusk to avenge one of his friends who had been stabbed in a duel that day. Fabian had to watch everything from a distance because his father had forbidden him to interfere, so he rushed to his father's aid because his life was in danger. But he was only moments too late and a sword had pierced his father's heart.

          Fabian was beside himself with grief and anger as he knelt next to him and clutched him with tears in his eyes. Then Fabian forgot all his resolutions and the code, jumped up, drew his sword and attacked himself just as the other three were about to make their escape.

          It was a fierce fight, in which he immediately killed one of them and seriously wounded the one who killed his father. However, the remaining man inflicted a deep cut on Fabian's leg so that he could no longer walk properly and made off with the wounded man.

          In the end, the brotherhood in Corona realised everything and expelled Fabian from the community, even threatening him with imprisonment. Fabian therefore drew a line, took all the family's savings and the best weapons, booked himself a ship passage with a destination far away from Corona and finally landed in Arendelle. That was decades ago now and the fencing master sighed before draining his cup and heading upstairs to pack for the journey.

          The ARN Voyager would set sail from the naval base in the early hours of the next morning and dock in Corona a few days later. So he didn't have too much time left to get there on one of the small sailing ships in the harbour.

          He was already standing at the stairs when there was a knock at the front door. Who could it be, Fabian asked himself and opened the door. Standing in front of him was one of the soldiers who had been with the troop that had killed Karrál's sub-leader.

          “Master Fabian, hello, I apologise for turning up unexpectedly and disturbing you,” he began, a nervous, almost hurried expression on his face as he looked behind him and around. Almost as if he was checking that no one had followed him.

          Fabian didn't miss this and interpreted it correctly, as he would soon realise. So he quickly invited him in.

          “Come in, soldier. I don't have much time, though, because I'm currently preparing for my journey.”

          Once the door was closed, the man got straight to the point. “I … er … I mean, there's something I can't deal with, something that happened in the forest in the north and that's been on my mind ever since. I'm afraid that someone even followed me up here because of it, because on the Crocus I stayed apart from those people, especially one of them, and maybe even behaved suspiciously.”

          “Come to the table in the fencing room and tell me about it. I can guess what it's all about and you needn't be afraid.”

          “Thank you, Master.”

          Shortly afterwards, the soldier told the whole story as he had experienced it. Fabian quickly realised that he had credibly not taken part in the actions and had even been threatened not to tell a soul when it was all over. The soldier fumbled around and visibly struggled to name the person responsible.

          “You know that this man committed a war crime and must be held accountable for it, and maybe others who had no problem helping him. No single person could commit such an offence. You must tell me the names, it's your duty, soldier!

          It took a while, but finally he came clean and named two more names in addition to the main culprit.

          “Am I now also being charged because I stood by and didn't do anything about it? I mean, I stood up to it as best I could, but there were five of us in the unit. I was very scared and could only watch what they were doing. Only one of us stood a little apart like me and when we looked at each other in shock … it was cruel …”

          “I'll keep you out of it as much as I can, but you'll have to make a statement because you're the only witness who had the courage to tell me the truth. But don't be afraid.”

          The soldier breathed a sigh of relief and sighed so loudly that you could literally hear the stone fall from his heart that had been weighing him down so heavily. Fabian put a hand on his shoulder to reassure him.

          “I'll inform General Mattias. He'll organise everything else while I'm out of the country. Do you have somewhere to hide until the trial?”

          “Yes, I have.”

          Fabian then learnt the location and would pass this information on to Mattias with all the other details before boarding. He dismissed the soldier, looked after him for a few more moments and finally picked up where he had left off a good hour ago.

~~~

Anna was working on drafts for this year's town competitions when there was a brief knock and Elsa entered.

          “You're back so quickly,” she greeted her sister.

          “Quickly? Have you looked at the clock? It's almost three.”

          “Really now? Time has flown by.”

          Elsa stood behind her and looked over her shoulder. “What are you doing right now? Looks like a lot of fun.”

          “That's what it is. I'm working on the new competitions for the end of the year, before Christmas.”

          “We've been through this before,” Elsa said, tapping the paper that said 'ice carving'.

          “It's obvious that you're the first to notice, isn't it? There will be stricter rules this time and people with ice magic won't be allowed to take part or help others.” She looked up at Elsa and grinned mischievously.

          “You just don't want to let me win again, sis. But that's all right, as long as our citizens and the children have fun.”

          “How did it go up on the cliff?”

          “I think Yelana's a bit disappointed.”

          “What, why is that?”

          “Because she can't accompany the master builders back to camp on a big ship, only on one of the little one-masted sailboats.” Elsa grinned.

          Both sisters laughed out loud.

          “Well, who would have thought that a Northuldra, and their old leader on top of that, would take so much pleasure in travelling by ship.”

          “That's true. Besides, she hasn't got a bit seasick yet and that's saying something. What are your plans for today, sis? Are there any important documents waiting for you?”

          Anna shook her head, “Nope, just writing the letter for Mari, then I've got the rest of the day.”

          “And that rarely happens when you're Queen of all Arendelle, believe me.”

          “I know, Elsa, I realised that this afternoon and my head was spinning afterwards because I had to hurry so much. The text for the Sunday paper only went to the printers shortly after we returned. I finished it while you were away with Yelana. So the paper should have been out everywhere about three hours ago and that's really late this time. So I've told the printers to make it a late edition.”

          “A late edition? Interesting choice of words and I've never heard of such a thing. But it's very aptly worded and who knows, you might even have made history as the first queen to invent a late edition for a newspaper.”

          Anna had to laugh. “Thank you, Elsa, it just came to me.”

          “So you could apply our conversation's ideas from a few days ago just in time, that's good. I hope the citizens also use our ideas and go out into nature, fishing or hunting.”

          “I hope so too. I almost didn't think about it either, with all the events since then. But everything is fine now and I hope Kristoff and Kai in Snoob are too. I wonder what my darling is up to at the moment,” mused Anna, looking through the open window into the grey cloudy sky.

~~~

Eriksen had not promised too much, the shipyard was impressive and much larger than he had imagined. At the moment there was the bare hull of a two-masted brigantine or schooner brig, as the commander explained. Dozens of carpenters and sailors were working on it and Kristoff watched them with interest for a while. After all, it wasn't something you saw every day.

          “This type of ship is particularly well suited to rough seas and can sail higher into the wind than a normal brig thanks to its design. Incidentally, this is exactly the type of ship you'll be sailing to Weselton in. Come on, I'll show you,” said Eriksen, making an inviting gesture towards the southern harbour bay, where many masts could already be seen swaying in the gentle swell from a distance.

          It was a beautiful ship, Kristoff thought, when he saw it in its finished and seaworthy condition. It wasn't too big, but there was enough space in the hold, as the commander confirmed when he asked.

          “The Draba can set sail tomorrow morning. Unfortunately, it's a bit late to prepare everything for today. If you wish, you can take a hot bath this evening and I assume you will dine with me later, Your Highness?”

          “It would be a great pleasure, Admiral Eriksen, thank you very much for the impressive tour today and all the amenities. I'm already looking forward to travelling on the Draba tomorrow. Doesn't the name come from this little rock flower?”

          “Well recognised, Your Highness, you know your botany?”

          “Not exactly, but I … used to travel a lot in the mountains above the snow line, these flowers like the cold there and bare rocky crags.”

~~~

Fabian met Mattias just as he was about to enter the castle with Halima.

          “Hello, Lady Halima,” he greeted her first with a skilful bow and she returned the gallant greeting with a smile.

          “General Mattias, a word, please,” he then said with a serious expression on his face.

          “Hello, Fabian. Is it important? We were just about to pick up Elin and take her to a restaurant for dinner later.”

          “Yes, unfortunately it is and I only have a little time because I'm on my way to Corona and have to catch the sailor to the naval base later.”

          “Oh, that's right. Halima, why don't you go upstairs to Elin, I'll be right behind you.”

          Mattias grabbed Fabian by the shoulder and pulled him aside a little. “So, what's up, my friend?”

          Fabian told him in abbreviated form what he had learnt from the soldier and Matthias' face brightened noticeably.

          “That's very good news and exactly what we were hoping for, that one of the soldiers would give in and come clean after all, without any lengthy questioning or threats. Can you make a note of the most important things in the guardroom?”

          “Already done, I wrote it down at home.” Fabian pulled out a small sealed envelope and handed it to the general.

          “Thank you, Fabian. I'll take care of it first thing in the morning. But for now, let me wish you a safe and successful journey. Please take good care of yourself in Corona and don't make any unnecessary detours.”

          “I will, Destin. I promise.”

          They sealed it with a handshake and a short but strong hug before Fabian turned and headed for the harbour. He had already put his luggage on the boat, so he didn't have to worry about anything else.

~~~

When the mounted messenger was on his way to Vesterland to deliver Anna's letter to Princess Mari, the sisters went to the dining hall to eat their evening meal. Olaf was also there and although he never had to eat, he really enjoyed the company of the sisters and always enjoyed listening to their conversations. However, they weren't very talkative tonight and Olaf had the impression that something was on Elsa's mind.

          “So, Olaf? What have you been up to today?” asked Anna.

          “Read books with little Elin.” Now the snowman was in his element, forgetting his thoughts from a moment ago and talking about Elin's learning successes and how much fun they both always had. “But Halima and Mattias picked her up a while ago because they wanted to take her to a restaurant and told me they had a little surprise for her too. I wonder what that could be. Maybe more books? Or …”

          As Olaf continued to rattle on, the sisters looked at each other knowingly, as they already suspected what it must be about.

          “…I love restaurants, can we go there sometime? What is that actually?”

          “Oh, Olaf,” said Anna, “you say that so often, even though you don't even know what you love. When you love something, you really like it because you already know it well and you like it so much. You can only eat something in a restaurant, just like here, only with strangers at different tables. Besides, you don't have to eat anything, Olaf.”

          “People or families go to a tavern or restaurant together because they want to treat themselves to something special, or because they like to be served in a particularly nice way,” Elsa added.

          “Or lovers who want to spend a particularly nice evening together, Olaf.”

          “As they say, Anna, the way to the heart is through the stomach.”

          They both laughed, but Olaf didn't understand what they were talking about. He didn't recognise a joke either, so he could only look at them both questioningly.

          When the sisters saw his face, they laughed even harder, but Olaf didn't like it at all, because this time he had clearly realised that he was the reason.

          When Anna was able to catch her breath, she apologised to him. “I'm sorry, Olaf, but seeing the look on your face was just so funny. I didn't mean any offence, honestly.”

          “It's all right, Anna.”

          “I guess there are few things you don't love, Olaf, are there?” said Elsa, still with a smile on her face.

          “There is one thing I don't like and certainly don't love,” he replied, making a sad face.

          “And what would that be,” Anna asked in a serious tone and looked at her sister, who was now looking at Olaf just as seriously.

          “If you both had to go to war again.”

          Any hint of laughter died away and the sisters nodded as they both put their hands on his shoulders.

          “We never want that again, Olaf,” Elsa said quietly.

~~~

It was already quite dark when the three of them walked along the mountain road with Elin in the middle and headed towards the building with the brightly lit windows. The little girl was already very excited and held Halima's and Mattias' warm hands tightly in hers. She had never been invited anywhere just for dinner, where probably only the very posh people ate, she imagined. She wondered if her new parents were rich and a very brief thought of her dark past flashed through her mind as she felt a sense of loneliness, poverty and hunger before quickly brushing it aside. Today was going to be a special day, without images from the past in her head that occasionally popped up in her dreams at night. Elin nodded resolutely. She now had a whole new life and felt happy.

          ”They should actually put lanterns up here,” said Mattias, “if the moon isn't shining, you can hardly see the way.”

          “Why don't you tell the queen, you have a special connection to her,” replied Halima. “I'm sure she'll listen to your suggestion. On the other hand, maybe we could have just taken a lantern with us.”

          But shortly afterwards they reached the front door of the restaurant and Mattias briefly let go of Elin's hand to hold it open for them. Snatches of conversation and quiet laughter emanated from inside and a cosy warmth spread around their faces as they entered. However, just before they did, Mattias noticed some extinguished lanterns next to the door and had to agree with his fiancée.

          The innkeeper immediately approached them and greeted his regulars with a smile.

          “General Mattias, Lady Halima … nice to welcome you back to my place and I see that this time you have a young companion … hello, little one. Same table as usual, General, and a glass of our best red wine for you both?”

          “Gladly, Reik, and a glass of juice for our little Elin, please.”

          “Very well.”

          The innkeeper invited them to their usual table and picked up the menu from the counter as they passed.

          “Unfortunately, we've had to shorten our menu a little because we're also affected by the supply problem,” he said as he handed them both the menu. “So may I suggest fish of various kinds, lobster or a game ragout with freshly picked mushrooms?”

          “We're still thinking about it, Reik, please bring us the drinks first,” Mattias replied and turned to Elin, who had just taken a seat next to Halima, looked around curiously and then ran her fingers along the large tablecloth on the round table.

          “Are you hungry or not so hungry, Elin?” he asked.

          Elin looked up at him and shrugged her shoulders, “I don't know…”

          “I already know what we're going to do. Halima, have you chosen yet?”

          “The ragout sounds good, I'll have that today.”

          “Then I'll have fish today … trout, if available … let's see,” he said as he skimmed the menu, “and an empty plate for Elin. She can have a taste of both of us then, all right, little one?”

          Elin nodded hesitantly and looked curiously over at the few other guests.

          “Good idea, my darling, I would have suggested that too,” said Halima, putting the menu aside and smiling at Elin.

          The landlord brought the drinks and they placed their order. Elin watched and listened carefully, even when the host dished up shortly afterwards and her new parents took a cloth from the table, skilfully unfolded it and placed it over their legs before reaching for the cutlery. Elin followed suit and when Mattias asked what she wanted to try first, she pointed to Halima's plate of game stew, which smelled tempting.

          “I like that one.”

          Halima slid some of her plate over to Elin's and placed it in front of her.

          However, it was a little difficult for the little girl to eat due to the low seating height and when she pushed a forkful into her mouth, some of the sauce dripped down. Elin noticed it immediately and now realised the purpose of the cloth over her legs. She smiled at Mattias, who didn't hesitate for long, stood up with a grin and took one of the higher stools in front of the counter for Elin. Now everything was perfect and the little girl tucked into one delicious piece of meat after another.

          Halima and Mattias exchanged mischievous glances.

          “I can see you really like it,” he said, “but you'd better take your time with it, Elin. You have to savour this delicious dish.”

          Elin nodded vigorously and took a sip from her glass before continuing to eat, but now chewing a little more slowly and to Mattia's satisfaction a little longer.

          When they had all finished, he topped up his and Halima's wine and ordered a second glass of juice for the girl.

          “Elin,” Halima began, looking at her questioningly, “we were thinking about something today and wondering what you'd think.” She glanced over at Mattias, who immediately understood and continued for her.

          “We think it's time you learnt not only reading and writing from Olaf, but also many other exciting things.”

          Elin was now curious and asked, “Other exciting things? What do you mean?”

          “Well, what the other children your age learn at school. From a real teacher, you know?”

          “In a school? What's that? But I don't want to go back to a home like that or something, the other children at the orphanage always looked at me so strangely and teased me. I don't like that.”

          “No, no, Elin,” Halima intervened again, “don't worry, a school is something completely different and the teacher keeps an eye on all the children at all times so that they don't do anything like that. The children there are also very different to those at the orphanage and always go home to their parents after lessons in the afternoon. Just like you do when you come home to us. But you can also play with them if you like, that's also something you haven't done before and it's great fun.”

          Elin looked at both of them doubtfully and didn't know what to say.

          “I'll make you a suggestion, Elin, we'll all go to the school down by the harbour tomorrow and you can have a look around and get to know the teacher at the same time. All right?” said Mattias and signalled to the landlord, who immediately came to him.

          “We'd like to pay the bill, please.” Then Mattias turned to Elin again and grinned, “Besides, we have a surprise for you tonight.”

          “A surprise?”

          “Yes, my dear. I've finished decorating your room today and I hope you like it,” Halima explained and Elin's eyes lit up. “Let's go home and you can think about what we've said in peace, shall we?”

          Elin nodded and after Mattias had pressed a few coins into the innkeeper's hand, they left the restaurant.

~~~

The next morning brought a pleasant surprise for the castle residents when two long covered wagons with a high superstructure drove over the bridge and then came to a rumbling halt on the cobblestones of the castle courtyard. Captain Einar immediately rushed over because of the noise and met the two coachmen, who introduced themselves to him as Snoob's inhabitants and brought supplies for the castle and the capital on behalf of His Highness Kristoff Bjorgmann.

          Einar lifted the tarpaulins of both carriages and peered curiously underneath, while the coachmen stood by his side to explain. The first wagon was piled high with sacks of flour, barrels and baskets full of vegetables and all sorts of other food supplies. On the second wagon was mainly cattle feed and many bales of hay. The captain thanked them and immediately summoned some guardsmen, who were not only to look after the two guests and the draught horses, but were also entrusted with distributing the load.

          It wasn't actually much and would hardly be enough for everyone, but it was a good start and the bakers in the town would be particularly pleased to receive so much flour. Einar sent for Olina, the cook, to make a selection for the castle kitchen and also sent for Lars and his assistant so that they could get enough fresh straw into the stables. For the captain, catering for the royal castle was the most important thing and he was very pleased with how quickly everything was done as he stood there watching everyone.

          It wasn't long before the queen, with her sister at her side, walked down the steps in front of the castle and looked around, partly in joy and partly in amazement.

          “Captain Einar, didn't Kristoff come with them? I don't see him or Sven anywhere.”

          “As far as I can tell, His Highness only ordered this delivery in Snoob and the coachmen drove everything that was in the collection centre here. They didn't mention anything else, not even a message from him.”

          Anna drew her eyebrows together and looked at Elsa.

          “I understand that Kai didn't come with them, after all we gave him a holiday with his relatives, but Kristoff should have done his job with this amount of supplies. Is he on holiday in Snoob now too or what is he up to?”

          Elsa shrugged her shoulders, “Maybe he's helping Kai with the candidates for the new council, but to be honest, I have no idea what else it could be.”

          “Hmm,” Anna said with a brooding face, “so if he doesn't turn up in two days at the latest, I'll send a messenger, believe me.”

          “Since you're talking about messengers … look who's coming, Anna!”

          She wheeled round, hoping to see Kristoff with Sven after all, but instead Princess Mari of Vesterland was riding into the castle courtyard accompanied by her bodyguard.

          Mari spotted them both at the same moment, signalled her guards to dismount and rode right up to the sisters. She then swung skilfully out of the saddle and said, “Hello, my dears!” beaming with joy.

          The three of them hugged each other warmly one after the other and Mari immediately began to talk as they all went inside. Mari walked in the middle, her arms casually draped over the sisters' shoulders and in a good mood.

          “I see that you have already received a delivery of food, which makes me happy for you. They are still collecting for it everywhere in my kingdom and the wagons should arrive here the day after tomorrow at the latest. I received your letter yesterday, Anna. I'm really sorry about what happened to you outside our castle and you can be sure that the two guards have been severely reprimanded for it. Such behaviour is simply inexcusable! Dad wasn't even at home at the time because he always visits Mum's grave with me that day and I was taking care of your supply problem afterwards.”

          “I was thinking something like that, Mari,” said Elsa sympathetically and Anna added, “but I was still pretty angry. To be honest, nothing like this has ever happened to me before.”

          “Can you stay here for a few days, Mari? We were both planning to go mushroom picking together again after a long time and it would be nice if you could join us,” Elsa asked, stopping in front of the wide staircase to the first floor, “We could have a relaxed chat about so many things.”

          “I'd love to! I haven't done that for so long and I'm sure it would be a lot of fun with you two. But I'd have to ride back on Wednesday at the latest.”

          “That's great, I'm really looking forward to it,” said Anna. “Come on, let's go upstairs for a cup of tea and if you're hungry, I'll get Olina to prepare a little something for us.”

          “Tea sounds good, but I'm not very hungry yet. The main thing is that the three of us have a cosy time together.”

~~~

Meanwhile, south of Snoob …

          Kristoff had had a good night's sleep and thanked Eriksen once again as he got into his wagon and let Sven trot off in the direction of the landing stage. Once there, he recognised a ship with a new name painted on the hull. He read 'ARN Voyager' and was willing to bet that this had been Anna's idea, at least that's how he imagined it.

          The Draba was anchored right next to it and as he was about to go on board with Sven while his car was being hoisted over the railing, someone called out to him.

          He turned around and recognised Master Fabian, who was standing in the bow of the Voyager and waving down.

          “Master Fabian, what are you doing here on the naval base?” Kristoff called up.

          “I was just about to ask you the same question, Your Highness. I'm travelling on behalf of the queen and am about to set sail for Corona. And you?” Fabian called out.

          “Erm, well … I want to surprise Anna and have decided to sail to Weselton on my own because of the same problem you're travelling for, I suppose.”

          “Indeed I am, only in the opposite direction.” Fabian laughed.

          “It's quite a long way to Corona, isn't it?”

          “Yes, that's true and I reckon it will take me three to four days, depending on the wind.”

          “It's only just under two days for me, as Admiral Eriksen told me. Were you also in the fortress overnight?”

          “No, I arrived last night on a small sailing boat from Arendelle and then lay down in a hammock right here below deck.”

          “I see … well then, have a good trip and good luck in Corona.”

          “I wish you the same, Your Highness. We could both do with a bit of luck.”

          Kristoff nodded and waved goodbye before boarding the Draba and introducing himself to the captain.

          Half an hour later, both ships set sail.

~~~

---

Remark: I hope you have enjoyed this chapter! Please leave a comment if you liked the story, I would be pleased to read your opinions, even criticisms. If you want to be tagged as soon I publish the next chapter please let me know, except you are already tagged :-)

Tagging: @true--north @annaofthenorthernlights @dronning-formynder05

[seepunkrun]

Notes from the Nov 12 OTW Public Board Meeting

Today's Agenda:

Decisions made since the last public board meeting

Welcome new Board members

Announce officer roles

Diversity update

Any other business

Decisions taken since last meeting:

Approved Finance requests

Approved new chairs for Fanlore, Support, and Strategic Planning

Granted preliminary approval for complaint management system

Created Twitter report for impersonation account

Approved new committee formation - Board Assistants Team

Approved new chairs for Board Assistants Team

Signed onto a letter opposing the Stop CSAM Act introduced in the US Senate

This meeting ran much more smoothly than the last due to the new rules and the way questions were handled. The first roll call showed 91 guests, and the last showed 88. Anh, as president, ran the meeting and got through the cut and paste business quickly, leaving 40 minutes for questions.

The diversity, equity, and inclusion (DEI) update was very brief but contained long awaited news:

We're delighted to announce that we've signed a contract with a consulting firm, who will be working with us on an organizational culture audit. (If you were wondering about the unlabeled $96,000 line item in the budget, this was it!) The consulting firm has already completed an initial survey and begun interviewing volunteers, and will continue this process over the next few weeks. DEI subject matter experts will be involved and consulted throughout the process. We are incredibly excited to work with them and make the OTW a better, more inclusive place!

Later, in response to my question asking for more details, Zixin said they would not be sharing information about the firm in order to protect them from possible harassment and that they don't have a sense of how many people at the firm will be working on this or for how long. They expect a preliminary report by the end of January 2024 and will give updates at the next public meeting.

Considering how long we've been waiting for progress on the DEI consultant, getting a report from them by January feels lightning fast, but history suggests the next Board meeting won't be until March, so it'll probably be a while before that information reaches us.

Also of note was the question of paid staff: Has the board been looking into hiring a volunteer to look into hiring paid staff? Is there a timeline for hiring paid staff?

Kathryn S responded:

We do have a timeline for Paid Staff Transition in our Strategic Planning 2023-2026: The Volunteers & Recruiting Committee has been working on finding an external HR firm for the organization for several months. There are two main goals behind for the OTW behind this initiative: • To help the OTW create a better environment for its volunteers by reviewing our current org-wide policies and procedures and creating new ones when needed; • To help the OTW transition from a fully volunteer-based organization to hiring our first employee. The committee has interviewed several firms, but the size and global scope of the OTW's volunteer and user bases make it a complicated project. They are still meeting with candidate firms and exploring potential alternatives.

I asked a follow up to this, a request for an update on the search for a Paid Staff Transition Officer, but it did not make it before the Board during the relevant conversation, or in the meeting at all. I used the double arm (o//) to indicate it was a follow up question, but it still depended on votes to get in front of them, which feels like a flaw in the system, but I'll get an answer eventually, see below.

People asked a lot of good questions, and we got answers for the promised ten, even though it made the meeting run about twenty minutes longer than its scheduled hour. Some of the topics covered: confidentiality policy for Board and the emergency procedures promised to volunteers; Finance investing OTW's money to avoid being solely dependent on donors; evaluation and improvement of the Constructive Corrective Action Procedure (CCAP procedure); progress on the ToS review; proposed subcommittee to handle complaints and conflicts within the OTW; complaint management system for volunteers.

If you'd like to learn more, I recommend joining the OTW Discord and reading back through the #public-board-meetings channel, which is pretty straightforward now that Board members are the only ones allowed to post there. If you've already joined, you can use this link to jump to the top of the Nov 12 meeting.

The meeting closed with the news that the Board is planning to release a high-level overview of their timeline that includes their goals for the 2023-2024 Board Year at the next public meeting.

The questions that didn't get answered during this meeting will be answered in the #questions-answers channel starting in two weeks. So expect those around November 26, when the Board will begin posting weekly Q&A threads.

[mariacallous]

When bizarre and misleading answers to search queries generated by Google’s new AI Overview feature went viral on social media last week, the company issued statements that generally downplayed the notion the technology had problems. Late Thursday, the company’s head of search, Liz Reid, admitted that the flubs had highlighted areas that needed improvement, writing, “We wanted to explain what happened and the steps we’ve taken.” Reid’s post directly referenced two of the most viral, and wildly incorrect, AI Overview results. One saw Google's algorithms endorse eating rocks because doing so “can be good for you,” and the other suggested using nontoxic glue to thicken pizza sauce.

Rock eating is not a topic many people were ever writing or asking questions about online, so there aren't many sources for a search engine to draw on. According to Reid, the AI tool found an article from The Onion, a satirical website, that had been reposted by a software company, and it misinterpreted the information as factual.

As for Google telling its users to put glue on pizza, Reid effectively attributed the error to a sense of humor failure. “We saw AI Overviews that featured sarcastic or troll-y content from discussion forums,” she wrote. “Forums are often a great source of authentic, first-hand information, but in some cases can lead to less-than-helpful advice, like using glue to get cheese to stick to pizza.”

It’s probably best not to make any kind of AI-generated dinner menu without carefully reading it through first.

Reid also suggested that judging the quality of Google’s new take on search based on viral screenshots would be unfair. She claimed the company did extensive testing before its launch and that the company’s data shows people value AI Overviews, including by indicating that people are more likely to stay on a page discovered that way.

Why the embarassing failures? Reid characterized the mistakes that won attention as the result of an internet-wide audit that wasn’t always well intended. “There’s nothing quite like having millions of people using the feature with many novel searches. We’ve also seen nonsensical new searches, seemingly aimed at producing erroneous results.” Google claims some widely distributed screenshots of AI Overviews gone wrong were fake, which seems to be true based on WIRED’s own testing. For example, a user on X posted a screenshot that appeared to be an AI Overview responding to the question “Can a cockroach live in your penis?” with an enthusiastic confirmation from the search engine that this is normal. The post has been viewed over 5 million times. Upon further inspection, though, the format of the screenshot doesn’t align with how AI Overviews are actually presented to users. WIRED was not able to recreate anything close to that result.

And it's not just users on social media who were tricked by misleading screenshots of fake AI Overviews. The New York Times issued a correction to its reporting about the feature and clarified that AI Overviews never suggested users should jump off the Golden Gate Bridge if they are experiencing depression—that was just a dark meme on social media. “Others have implied that we returned dangerous results for topics like leaving dogs in cars, smoking while pregnant, and depression,” Reid wrote Thursday. “Those AI Overviews never appeared.”

Yet Reid’s post also makes clear that not all was right with the original form of Google’s big new search upgrade. The company made “more than a dozen technical improvements” to AI Overviews, she wrote.

Only four are described: better detection of “nonsensical queries” not worthy of an AI Overview; making the feature rely less heavily on user-generated content from sites like Reddit; offering AI Overviews less often in situations users haven’t found them helpful; and strengthening the guardrails that disable AI summaries on important topics such as health.

There was no mention in Reid’s blog post of significantly rolling back the AI summaries. Google says it will continue to monitor feedback from users and adjust the features as needed.

[thatsonemorbidcorvid]

“In theory, group counseling to address the root causes of abusive behavior sounds promising. If batterer intervention programs make abusers less violent and, as a result, victims safer, why wouldn’t it be a preferable alternative to sentencing someone to, say, a year in jail, as Majors faced? But decades after the first programs were established, we have limited and highly contradictory research on how well they work. Some studies have found batterer intervention programs reduce future violence; others conclude they have little to no impact. The National Institute of Justice says results are “mixed.” Complicating matters, batterer intervention programs aren’t a monolith, and curriculum and quality varies wildly from one to another…

But while batterer intervention programs may prove effective when abusers attend, a huge portion of participants simply don’t. Anywhere from 15 to 58 percent of participants fail to complete treatment, often with few consequences. A 2022 state audit of California batterer intervention programs, including those in L.A. County, where Majors is expected to attend, found that probation officers and program providers frequently failed to inform the court about absences and other probation violations, including serious ones, such as contacting a victim under a protective order. In California, like in Massachusetts, those who completed the programs had a lower rate of reoffending than those who dropped out — 20 percent compared to 65 percent — but notably, nearly half of the domestic-violence offenders reviewed by the state did not complete the program. The “system has not adequately held offenders accountable,” the audit concluded, adding that these issues “have plagued the batterer intervention system for at least three decades, creating a critical need for statewide guidance and oversight.” Without proper supervision, these programs can end up functioning as literal get-out-of-jail-free cards.”

One evening last summer, I logged onto Zoom to observe a virtual counseling program for men who perpetrated domestic violence, run by a Boston-based group called Emerge. There were nine men of various ages and ethnicities and backgrounds on the call. Some were at home, video-conferencing from their bedrooms, one was in the car, and another was taking a leisurely walk outdoors, his sunglasses blocking his eyes from view. Emerge has a set format for these classes, which run weekly for 40 weeks and are generally populated by men court-mandated to attend by a judge. Participants begin by identifying themselves and the name of the person they abused, serving, it seemed to me, a dual purpose—centering the victim at the onset of the session and promoting responsibility. At Alcoholics Anonymous, it’s Hi, I’m John and I’m an alcoholic. At Emerge, it’s Hi, I’m John and I’m an abuser.

The walker, whom I’ll call Jeremy, was doing his weekly check-in with the group when David Adams, the co-founder of Emerge and one of two facilitators on the call, asked him a direct question: What was the abuse he committed that landed him in the program? Emerge encourages men to talk candidly and in detail about their abuse — what preceded it, what they did, how it impacted their partner — and accept feedback from the rest of the group about their behavior. The hope is that participants will begin to recognize and interrogate their own patterns of abuse and, over time, undergo the slow and uncomfortable process of change. To be successful, this intervention model requires active, incisive coaching by group leaders, Adams explained in a paper describing the program, as left on their own, “abusive men tend to give superficial or highly skewed reports of their interactions with their partners.”

Jeremy, still walking, began describing his relationship with his ex-girlfriend. They both struggled with insecurity, he said, leading to arguments over stupid things. “We were both wounded birds, just trying to soar through the sky, and we just, kind of like, we didn’t have very good communicative skills,” he said. Adams stopped his digressive answer there. The question, he reminded Jeremy, was how exactly did he abuse his partner? Now, Jeremy’s voice sped up. “Just like … pushing … I like, pulled her down the stairs, but like two … two stairs, you know?” he replied. “It wasn’t like I dragged her down a flight of stairs and she was all beat up or nothing crazy like that.” He went on: “I don’t want to reflect on my past because I am accountable for my actions, and stuff like that. But it was again, like I said, based upon our insecurities and not having good communicative skills.”

In Jeremy’s telling, his physical violence toward his girlfriend was caused by their mutual insecurity. It was only a few stairs. Nothing crazy. It is exactly this type of thinking that batterer intervention programs, as they are called, are designed to combat. Emerge, circa 1977, was the first such program in the U.S., born at a time when feminist activists were demanding national attention to the neglected issue of domestic violence. As hotlines and shelters sprung up for victims, Adams said, the natural next question within the movement was what to do with the men causing harm?

In the years since, programs have proliferated (over 2,500 exist, according to one count) and are now fully integrated into the criminal-justice system. These days, if you are convicted of a domestic-violence offense, it is likely you’ll be mandated to go to one. Millions of men have attended, including celebrities such as Mel Gibson, Christian Slater, and Chris Brown, who bragged about completing the class on Twitter: “Boyz run from there [sic] mistakes.. Men learn from them!!!” he wrote. (Four years later, a judge granted another woman, Karrueche Tran, a five-year restraining order against Brown, who she said he threatened to kill her.) And earlier this month, Jonathan Majors was sentenced to a 52-week batterer intervention program in California after being convicted of assaulting and harassing his ex-girlfriend Grace Jabbari.

In theory, group counseling to address the root causes of abusive behavior sounds promising. If batterer intervention programs make abusers less violent and, as a result, victims safer, why wouldn’t it be a preferable alternative to sentencing someone to, say, a year in jail, as Majors faced? But decades after the first programs were established, we have limited and highly contradictory research on how well they work. Some studies have found batterer intervention programs reduce future violence; others conclude they have little to no impact. The National Institute of Justice says results are “mixed.” Complicating matters, batterer intervention programs aren’t a monolith, and curriculum and quality varies wildly from one to another.

Most states have legal standards that regulate programs, but oversight falls to different departments with distinct goals. In California, for example, the Probation Department is in charge. In Massachusetts, it’s the Department of Public Health. Generally, participants are mandated to attend once a week for anywhere from 8 to 52 weeks (the longer the better for real change, Adams says). While models range, most programs are a mix of therapy and education, covering topics such as conflict-resolution skills, effects of abuse on partners and children, and how to take accountability. With victims’ consent, Emerge checks in with them throughout the 40 weeks to see if there has been any additional violence or threats and assess victims’ sense of safety. If a perpetrator refuses to own up to his actions or suggests he might commit more violence or stops attending, programs are typically supposed to communicate with probation, courts, and even the partner in question. “If we get somebody 12 weeks into our program who’s still blaming his partner, then we put that in a letter,” Adams said, which can be helpful to partners who are trying to make a decision about whether to stay in the relationship.

Adams, a psychologist who grew up with an abusive father, is a true believer in the power of these programs to save lives. When I asked him about the dismal research on effectiveness, he said studies often lump together participants who quit with those who complete it. Truly changing someone’s deep-seated and long-held thought patterns and beliefs takes time, he explained. “Many of the studies look at somebody who dropped out after one session and reoffend and count that as a program failure,” he said. “If substance-abuse programs were evaluated that way, they would all be considered to be failures.” He directed me to a 2015 pilot study conducted by the Harvard Kennedy School that assessed three batterer intervention programs in Massachusetts, including Emerge. It found that participants who completed such a program were 28 percent less likely to recidivate — measured as an arrest for a future domestic-violence-related crime — than those who failed to complete the program. Stated another way, those who dropped out were three times more likely to be arrested for domestic violence again than those who completed the work. (Of course, evaluating a program’s success using future arrests reveals only the tip of the iceberg, as domestic violence is chronically underreported to police.)

But while batterer intervention programs may prove effective when abusers attend, a huge portion of participants simply don’t. Anywhere from 15 to 58 percent of participants fail to complete treatment, often with few consequences. A 2022 state audit of California batterer intervention programs, including those in L.A. County, where Majors is expected to attend, found that probation officers and program providers frequently failed to inform the court about absences and other probation violations, including serious ones, such as contacting a victim under a protective order. In California, like in Massachusetts, those who completed the programs had a lower rate of reoffending than those who dropped out — 20 percent compared to 65 percent — but notably, nearly half of the domestic-violence offenders reviewed by the state did not complete the program. The “system has not adequately held offenders accountable,” the audit concluded, adding that these issues “have plagued the batterer intervention system for at least three decades, creating a critical need for statewide guidance and oversight.” Without proper supervision, these programs can end up functioning as literal get-out-of-jail-free cards.

In 2016, I was invited to attend a conference on batterer intervention in Dearborn, Michigan. For three days, I listened as leaders in the field, many of whom had been working on this issue since the ’80s, described what they’d learned. Session titles, such as “Real Change, Real Challenges: Moving Forward Through the Backlash” and “Let’s Set the Record Straight!” reflected a sense of frustration with how outsiders perceive the work. I left with the impression that many batterer intervention practitioners genuinely believe that reforming abusers is a critical step — maybe even the critical step — to reducing domestic violence yet is chronically underfunded, the ugly duckling of the movement to stop violence against women. Few advocacy groups are interested in raising money for programs that help abusers, especially if it seems like it might divert resources from victims.

Bringing us back to Jeremy, the Emerge participant. After he finally acknowledged to the group that he pushed his girlfriend down “two” stairs, Adams called him out. He noted that Jeremy kept referring to the core problem as “our” insecurities, as if his girlfriend’s insecurity played a role in the violence. “You’re taking responsibility for your abusive behavior means it’s 100 percent a choice that you’re making. Regardless of how insecure or whatever the other person’s feelings are, right? It has no relevance.”

“I comprehend everything you’re saying,” Jeremy responded guardedly.

Adams continued. “I’m just recommending that you think differently about it, because if that’s the way you continue to think about it, then you’re not responsible. You’re saying, ‘Well, if I get into another situation where both people are insecure, then of course I’m going to be abusive,’ as if one follows naturally from the other.” At this, Jeremy squirmed and frowned. The audio cut out for a few seconds.

Once he was reconnected, he conceded the point. “I should have said ‘my insecurity,’” he said. “I absolutely agree to what you’re trying to say. And my mind-set changes in each group that I come into.”

When asked what Jeremy hoped to get from the program, he said he wanted to learn from his mistakes. “I want this lesson to have an effect, a very big impact in my behavior, my lifestyle and everything.” Of course, it’s easy to say that, whether you really mean it, and some men do fake their way through the classes without genuinely engaging with the content. Regardless, Adams said, “fake it ’til you make it” can still produce an impact.

I asked Adams how Jeremy was doing, nine months after I observed him in class. He’s still attending, Adams said, which is something. He’s taking somewhat more responsibility, but he still deflects from time to time. There’s still more work to be done.

[juniperallen]

Auction Inventory Software: Elevating Efficiency in Auction Management

Auction inventory software revolutionizes how auction organizers manage, track, and catalog items. This technology brings efficiency to every stage of the auction process, from listing items to final sales. With real-time tracking and automated reporting features, inventory software simplifies operations for auction houses, online platforms, and private sellers, creating a seamless and well-organized experience for all involved.

Key Features and Advantages of Auction Inventory Software

Auction inventory software offers essential tools that streamline auction management, boost efficiency, and improve accuracy. Here’s a summary of its top features:

Streamlined Cataloging and ListingsEnables easy digital cataloging with photos and descriptions, allowing auctioneers to present organized, engaging listings that attract more bidders.

Real-Time TrackingProvides real-time monitoring of item locations and status, enhancing organization and transparency, and reducing risks of item misplacement.

Automated Valuation and PricingUses historical data and market insights to set competitive, data-driven prices, building bidder confidence and saving time.

Integrated Bidding PlatformConnects item listings to live or timed bidding, creating a unified platform for bidding, which simplifies management and ensures accurate tracking.

Reporting and AnalyticsDelivers insights on bidding patterns, item popularity, and performance, empowering auction organizers to refine strategies for future success.

Auctions That Benefit from Inventory Software

Inventory software’s flexibility makes it suitable for various types of auctions, from traditional to online formats. Here are some types that benefit most:

Estate and Personal Property: Perfect for managing and cataloging a wide range of items.

Fine Art and Collectibles: Supports detailed descriptions and high-quality images, ideal for unique or high-value pieces.

Real Estate Auctions: Simplifies tracking of properties and supports regulatory compliance with accurate record-keeping.

Vehicle Auctions: Tracks different types of vehicles with tools for valuation and condition reports.

Enhancing Efficiency with Auction Inventory Software

Auction inventory software boosts efficiency by centralizing data, minimizing manual entry, and enabling quick adjustments. With real-time updates and easy access to information, teams can work faster and make informed decisions, improving the overall participant experience.

The software securely stores records, facilitating compliance and ensuring that auction teams maintain audit-ready data for future planning. Streamlining access to auction details, it helps keep operations organized, allowing teams to focus on delivering engaging experiences while safeguarding essential auction data.

The Future of Auction Inventory Software

As technology advances, auction software is expected to incorporate even more features. Artificial intelligence could enhance item appraisals, while blockchain technology might improve transparency and security in tracking. Augmented reality could provide a more interactive experience, allowing bidders to view items virtually before making bids. As these advancements become available, auction inventory software will continue to evolve, offering even more value to auction organizers.

Conclusion

Auction inventory software reshapes the auction experience with streamlined cataloging, tracking, and data analysis features. By reducing manual work and enhancing organization, this software supports more efficient auctions and delivers a better experience for bidders. For auction organizers looking to improve efficiency, engage bidders, and achieve optimal results, integrating live auction software with inventory management systems is an invaluable asset. As the auction industry grows and modernizes, inventory software will remain essential, raising standards for service and auction outcomes.

[masllp]

Business Setup in India by MAS LLP: Your Partner for Growth

Setting up a business in India is a lucrative opportunity due to its growing economy, diverse market, and skilled workforce. However, navigating the legal and regulatory framework can be challenging. That’s where MAS LLP steps in, offering expert assistance to help you establish your business smoothly and efficiently.

Why Choose MAS LLP for Business Setup in India? MAS LLP is a leading consultancy that specializes in business formation and compliance services. With years of experience, MAS LLP has assisted numerous entrepreneurs and companies in setting up their businesses across India. Here’s why partnering with MAS LLP is a smart choice:

Comprehensive Services MAS LLP provides a full suite of services, from company registration and legal compliance to tax advisory and financial consulting. Their team of experts ensures that every step of the business setup process is handled professionally.

Expert Knowledge of Indian Regulations India's business environment is governed by complex laws and regulations, including the Companies Act, FDI norms, and various tax laws. MAS LLP has in-depth knowledge of these regulations, ensuring that your business complies with all legal requirements from the start.

Tailored Solutions for Different Business Structures Whether you are looking to establish a private limited company, a partnership, an LLP, or a sole proprietorship, MAS LLP can help you choose the right structure based on your business goals and operational needs.

Steps to Setting Up a Business in India with MAS LLP

Business Structure Selection Choosing the right business structure is crucial for long-term success. MAS LLP provides guidance on selecting the best structure, whether it's an LLP, private limited company, or branch office.

Company Registration MAS LLP will help you with the process of registering your business with the Ministry of Corporate Affairs (MCA). This includes obtaining a Director Identification Number (DIN), Digital Signature Certificate (DSC), and filing the required documents for incorporation.

Tax Registration Once your business is registered, MAS LLP assists in obtaining necessary tax registrations such as GST, PAN, and TAN, ensuring your company is compliant with India’s tax laws.

Legal Compliance Keeping up with regulatory requirements is essential for any business. MAS LLP provides ongoing legal compliance support, including annual filings, audit reports, and statutory compliance.

Banking and Financial Setup MAS LLP also assists with setting up business bank accounts, payment gateways, and financial structuring, helping you manage your financial operations efficiently.

Why Set Up a Business in India? India is a growing economy with a young, dynamic workforce and a vibrant consumer market. By setting up your business here, you tap into a diverse and large customer base, benefit from government incentives for startups, and gain access to various sectors like IT, manufacturing, and retail.

Additionally, India offers excellent opportunities for foreign investors with simplified FDI policies. With MAS LLP by your side, you can navigate the challenges of setting up a business in India with ease and focus on what really matters—growing your business.

Conclusion MAS LLP is your go-to partner for setting up a business in India. Their expertise in regulatory compliance, business formation, and financial consulting ensures that you can establish your business smoothly and start operating without any legal or financial hurdles.

Whether you are a local entrepreneur or a foreign investor, MAS LLP offers tailored solutions to meet your unique business needs. Get in touch with MAS LLP today and take the first step towards establishing a successful business in India!

[elsa16744]

The Ultimate Guide to ESG Investing: Strategies and Benefits 

Socio-economic and environmental challenges can disrupt ecological, social, legal, and financial balance. Consequently, investors are increasingly adopting ESG investing strategies to enhance portfolio management and stock selection with a focus on sustainability. This guide delves into the key ESG investing strategies and their advantages for stakeholders. 

What is ESG Investing? 

ESG investing involves evaluating a company's environmental, social, and governance practices as part of due diligence. This approach helps investors gauge a company's alignment with humanitarian and sustainable development goals. Given the complex nature of various regional frameworks, enterprises and investors rely on ESG data and solutions to facilitate compliance auditing through advanced, scalable technologies. 

Detailed ESG reports empower fund managers, financial advisors, government officials, institutions, and business leaders to benchmark and enhance a company's sustainability performance. Frameworks like the Global Reporting Initiative (GRI) utilize globally recognized criteria for this purpose. 

However, ESG scoring methods, statistical techniques, and reporting formats vary significantly across consultants. Some use interactive graphical interfaces for company screening, while others produce detailed reports compatible with various data analysis and visualization tools. 

ESG Investing and Compliance Strategies for Stakeholders 

ESG Strategies for Investors 

Investors should leverage the best tools and compliance monitoring systems to identify potentially unethical or socially harmful corporate activities. They can develop customized reporting views to avoid problematic companies and prioritize those that excel in ESG investing. 

High-net-worth individuals (HNWIs) often invest in sustainability-focused exchange-traded funds that exclude sectors like weapon manufacturing, petroleum, and controversial industries. Others may perform peer analysis and benchmarking to compare businesses and verify their ESG ratings. 

Today, investors fund initiatives in renewable energy, inclusive education, circular economy practices, and low-carbon businesses. With the rise of ESG databases and compliance auditing methods, optimizing ESG investing strategies has become more manageable. 

Business Improvement Strategies 

Companies aiming to attract ESG-centric investment should adopt strategies that enhance their sustainability compliance. Tracking ESG ratings with various technologies, participating in corporate social responsibility campaigns, and improving social impact through local development projects are vital steps. 

Additional strategies include reducing resource consumption, using recyclable packaging, fostering a diverse workplace, and implementing robust cybersecurity measures to protect consumer data. 

Encouraging ESG Adoption through Government Actions 

Governments play a crucial role in educating investors and businesses about sustainability compliance based on international ESG frameworks. Balancing regional needs with long-term sustainability goals is essential for addressing multi-stakeholder interests. 

For instance, while agriculture is vital for trade and food security, it can contribute to greenhouse gas emissions and resource consumption. Governments should promote green technologies to mitigate carbon risks and ensure efficient resource use. 

Regulators can use ESG data and insights to offer tax incentives to compliant businesses and address discrepancies between sustainable development frameworks and regulations. These strategies can help attract foreign investments by highlighting the advantages of ESG-compliant companies. 

Benefits of ESG Investing Strategies 

Enhancing Supply Chain Resilience 

The lack of standardization and governance can expose supply chains to various risks. ESG strategies help businesses and investors identify and address these challenges. Governance metrics in ESG audits can reveal unethical practices or high emissions among suppliers. 

By utilizing ESG reports, organizations can choose more responsible suppliers, thereby enhancing supply chain resilience and finding sustainable companies with strong compliance records. 

Increasing Stakeholder Trust in the Brand 

Consumers and impact investors prefer companies that prioritize eco-friendly practices and inclusivity. Aligning operational standards with these expectations can boost brand awareness and trust. 

Investors should guide companies in developing ESG-focused business intelligence and using valid sustainability metrics in marketing materials. This approach simplifies ESG reporting and ensures compliance with regulatory standards. 

Optimizing Operations and Resource Planning 

Unsafe or discriminatory workplaces can deter talented professionals. A company's social metrics are crucial for ESG investing enthusiasts who value a responsible work environment. 

Integrating green technologies and maintaining strong governance practices improve operational efficiency, resource management, and overall profitability. 

Conclusion 

Global brands face increased scrutiny due to unethical practices, poor workplace conditions, and negative environmental impacts. However, investors can steer companies towards appreciating the benefits of ESG principles, strategies, and sustainability audits to future-proof their operations. 

As the global focus shifts towards responsible consumption, production, and growth, ESG investing will continue to gain traction and drive positive change. 

[theinnovativeindianaccountant]

The Indian Accountant. is an accounting company headquartered in Kolkata, India, with operations globally. Our experienced staff of professionals includes Certified Public Accountants (CPAs), Enrolled Agents (EAs), Chartered Accountants (CA-India), and other professional staff in various stages of certification

[brookspayroll]

Looking for POSH compliance in India

Introduction: In the dynamic landscape of Indian workplaces, ensuring a safe and inclusive environment is paramount. For organizations seeking to uphold the Prevention of Sexual Harassment (POSH) compliance, Brooks Payroll emerges as a trusted partner. Let's delve into the essential aspects of POSH compliance in India and how Brooks Payroll leads the way.

Understanding POSH Compliance: The Prevention of Sexual Harassment (POSH) Act in India is a legislative framework designed to create a safe and harassment-free workplace for all employees. Compliance with POSH is not just a legal requirement; it's a commitment to fostering a work culture that values dignity and respect. Brooks Payroll's Expertise in Workplace Compliance: Brooks Payroll, a name synonymous with excellence in payroll and HR services, extends its expertise to workplace compliance, including POSH. With a team of seasoned professionals, Brooks Payroll ensures that organizations navigate the intricate nuances of POSH regulations seamlessly. Comprehensive POSH Compliance Services: Policy Drafting and Implementation: Brooks Payroll assists organizations in drafting and implementing robust POSH policies tailored to their specific work environment. This includes defining the process for reporting and redressal. Employee Training Programs: The key to successful compliance lies in awareness. Brooks Payroll conducts engaging and informative training programs to educate employees about their rights, the POSH framework, and the importance of maintaining a harassment-free workplace. Internal Committee Support: The POSH Act mandates the formation of Internal Committees to address complaints. Brooks Payroll provides support in establishing and structuring these committees, ensuring they are well-equipped to handle complaints impartially. Compliance Audits: Regular audits are essential to ensure ongoing compliance. Brooks Payroll conducts comprehensive audits to assess the effectiveness of POSH policies and procedures, identifying areas for improvement. Why Choose Brooks Payroll for POSH Compliance: Expert Guidance: Benefit from the expertise of professionals well-versed in Indian labor laws and compliance requirements. Tailored Solutions: Brooks Payroll understands that each organization is unique. Their POSH compliance services are tailored to align with the specific needs and nuances of your workplace. Timely Updates: Stay abreast of any amendments or updates in POSH regulations. Brooks Payroll ensures that your organization remains in compliance with the latest legal requirements. Conclusion: In the pursuit of a harmonious and legally compliant workplace, POSH compliance is non-negotiable. Brooks Payroll stands as a reliable ally, guiding organizations through the intricacies of POSH regulations with finesse. Choose Brooks Payroll for a comprehensive, tailored, and expert-led approach to POSH compliance in India. Uphold the principles of respect and dignity—partner with Brooks Payroll today.

[identitypro]

Boost Your Online Presence with Identitypro's Top-notch SEO Services

A strong online presence is essential for businesses to succeed and keep one step above the competition in today's digital age. Increasing a website's visibility and generating organic traffic are the primary objectives of search engine optimization (SEO). At Identitypro, we recognize the value of SEO and provide businesses with "the best SEO services" to help them achieve their online goals. As one of "the best SEO agencies in Kolkata", we're committed to raising the search engine rating & driving visitors who are relevant to satisfy your site. In this article, we'll explore each aspect of our SEO services and discuss why Identitypro is the best SEO company for your business.

In-depth SEO Techniques:

Our area of expertise at Identitypro is offering top-notch search engine optimization services. We apply an in-depth approach that takes advantage of both off-page and on-page SEO techniques. After carefully auditing your website, our team of SEO specialists identifies all the areas that need improvement. From researching and optimizing keywords to structuring websites and optimizing content, To make sure your website is search engine optimized, we do everything possible.

Specific Keyword Research:

Any effective SEO campaign starts with keywords. The most relevant and efficient keywords for your business can be found by doing extensive keyword research, a specialty of our SEO service in Kolkata. We optimize your website's content, meta tags, headings, and URLs with these keywords, securing a better search engine ranking for your website in search engine results pages (SERPs) for related queries. We help you in generating qualified traffic that is more likely to become clients with our keyword optimization strategies.

Content Marketing:

As an SEO company, we are well aware of how crucial engaging and high-quality content is to building organic traffic as well as trust for your brand. Our all-inclusive SEO services incorporate successful content marketing strategies in addition to tradition strategies for optimization. Our expertise lies in crafting insightful and worthwhile material that appeals to your intended audience. By employing many content formats, including blog submissions, articles, infographics, and videos, we grab the interest of your target audience and motivate them to interact with your business. We make sure your website climbs in search engine rankings and establishes your brand as a leader in the field by continuously creating relevant and optimized content. You can rely on our SEO agency for outstanding content marketing strategies that will improve the internet exposure of your business.

Link Building:

Creating backlinks of the highest quality is essential to our SEO strategy. In order to obtain relevant and trustworthy backlinks for your website, our SEO agency in Kolkata uses white-hat, ethical link-building strategies. Getting backlinks from trustworthy websites, We raise the trustworthiness of your website in search engines' views, which raises its ranks. Our staff concentrates on constructing a varied portfolio of backlinks that increase the ranking of your website in search results and result in targeted traffic.

Regular Monitoring and Reporting:

Transparency is important to us, so we keep our clients updated on the status of their SEO operations. As part of our SEO services, we regularly monitor and report on your website's performance, giving you useful information and analysis. We offer detailed information on conversions, website traffic, keyword rankings, and other crucial indicator, enabling you to optimize your digital marketing strategy in line with well-informed judgments.

Give us a call right now to talk about your SEO needs and grow your business.

Conclution:

Identitypro is your go-to SEO agency in Kolkata, offering result-driven SEO services that will catapult your website to the top of search engine rankings. With our comprehensive SEO strategies, targeted keyword optimization, content marketing, link building, and regular monitoring, we ensure that your website achieves maximum visibility and attracts qualified traffic. Partner with Identitypro today and experience the power of our SEO services in propelling your online success.

[agtictl23]

SESSION 4. DIGITAL MARKETING PRACTICES

READ: ICTL TEXTBOOK CHAPTER 6

‘Right’ to be Left Alone: The PDPA consists of a data protection regime as well as a do not call regime. The second part of the Act relates more to personal privacy and the right not to be disturbed. It supplements the existing Spam Control Act in regulating the distribution of information from commercial entities to private individuals generally - although there are some exceptions, particular on the treatment of the different formats and channels of distribution.

Thousands of organisations and individuals have been issued notifications and warnings for contravening the DNC rules within two years of its entry into force. We will consider the following questions in class:

What are the circumstances leading to the need for a Do Not Call List and how does it function? How does it compare to other anti-spam or spam-control models abroad?

What is the role of the Personal Data Protection Commissioner? Find reported cases on the enforcement of the DNC regime. Is it an audited or complaint based process?

What is the scope and effects of the Spam Control Act (Cap. 311A) of 2007? How does it function and what are the good and bad aspects of the regime?

Consider the treatment of unsolicited text messages and how it differs from voice messages, as well as the differential treatment accorded to different methods of electronic communication.

What is the relationship between the SCA and the PDPA? Are they complementary or is there a better way forward? How have they changed with the 2021 Amendments to the PDPA and the SCA?

Statutes: (For class reference only, relevant provisions will be highlighted in class)

Personal Data Protection Act

Spam Control Act

References: (optional)

Warren B. Chik, Singapore's Do Not Call Register and the Text and Fax Exemption Order (Law Gazette, March 2014(1))

Warren B. Chik, Proposed Anti-Spam Legislation Model in Singapore: Are We Losing the Way Before Even Starting the Battle? [2005] 17 SAcLJ 747

[markef-consulting]

What is a Tax Residency Certificate in UAE?

What is TAX Residency Certificate

The Tax Residency Certificate (TRC) is a certificate issued for eligible government entities, companies, and individuals. The document proves that you pay taxes to a certain country and gives you the right to benefit from double taxation avoidance agreements. In the UAE, Federal Tax Authority (FTA) is responsible for issuing the certificate of tax residence and you can get a certificate issued to a company registered in the UAE as well as for individuals residing in the UAE.

Who Needs a Tax Residency Certificate in UAE?

Any company operating on the mainland or in a Free Zone that has been active in the UAE for at least a year is eligible for The Tax Residency Certificate. However, Offshore companies are ineligible for this and must receive a tax exemption certificate instead of the Tax Residency Certificate. Also, individuals who have resided in the UAE for at least 180 days are eligible for The Tax Residency Certificate. This is especially beneficial for individuals whose mother countries do not have a double taxation agreement with the UAE, the individuals must have a valid UAE resident visa for more than 180 days to apply.

Benefits of a Tax Residency Certificate

Avail of tax benefits associated with Double Taxation Avoidance Agreements.

Helps avoid having to pay higher taxes, enabling you to save on valuable resources.

In case you are a part of the CRS group of nations, the TRC helps with maintaining compliance.

Allows you to claim excess taxes paid.

Protects the national economy by ensuring fairness for both taxpayers and the government.

Builds credibility and transparency for the company involved.

Proves residency in the UAE, helping establish authenticity.

How to Obtain a Tax Residency Certificate in UAE

Create an account on the payable to the UAE Federal Tax Authority portal

Complete the application form

Upload the required documents in PDF or JPEG format

Your application and attached documents will be verified and if they meet the criteria, you’ll receive a confirmation email to pay the remaining fees via the system

After payment confirmation, you’ll receive the certificate via an express courier

Documents Required for Companies

Valid UAE Trade License, active for over 1 year in (Mainland DED or Freezone)

A copy of the Memorandum of Association of the company

A copy of the Certificate of Incumbency for the company (normally the Chamber of Commerce certificate)

The company organizational structure chart

A copy or a title deed of a certified commercial tenancy contract (valid for at least three months prior to application) with a physical office space as virtual office space will not be accepted

A copy of a valid passport and a valid UAE resident visa

A copy of Emirates ID of the company directors, shareholders, or managers

Latest certified audited financial statement or UAE company bank statements from the last 6 months, stamped by the UAE bank

Tax Residency Certificate application fees are AED 10,000, payable to the UAE Federal Tax Authority through the e-Dirham Card

Documents Required for Individual

A passport copy and a valid visa copy are issued at least 180 days prior to the application

An Emirates ID copy

6 months of personal UAE bank statements, stamped by the UAE bank

Proof of income in UAE such as an employment agreement, share certificate, or salary certificate

A report from the General Directorate of Residency and Foreign Affairs shows evidence of all entries into and exits from the UAE

A copy or a title deed of the certified tenancy contract valid for at least three months prior to application

Tax Domicile Certificate application fees are AED 2000, payable to the UAE Federal Tax Authority through the e-Dirham Card

Tax Residency Certificate Application Process

First and foremost, you need to ensure that you or your company meets the eligibility criteria mentioned above.

In case you do qualify, you can approach the Ministry of Finance. Visit official portal, and from the homepage, you should navigate to the Application section.

From there, you must fill out the form for the Tax Residency Certificate and submit the same after careful verification.

Also, you must be ready to submit all the supporting documents required, and you can upload the same through the portal.

The Ministry of Finance will then conduct an extensive review of your documents and application, which may take anywhere between 2 to 4 weeks.

Furthermore, you must also complete the payment of the required fees through the payment methods listed on the website.

After successful verification, the Tax Residency Certificate will be made available to you.

The Tax Residency Certificate is an important document for expats living in the UAE. It certifies an individual’s tax residency status in the country and offers several benefits, including the avoidance of double taxation and access to banking and government services. To apply for the TRC, individuals must meet the eligibility criteria and MARKEF can be complete all the process to obtain TRC  within a few weeks. If you’re an expat living in the UAE, consider applying for the TRC to take advantage of its benefits and simplify your tax filing process.

Get Your TAX Residency Certificate

Contact Us

[masllp]

Simplify Your Company Setup with MAS LLP: Your Trusted Partner for Business Success

Introduction: Starting a new business can be both exciting and daunting. From navigating legal requirements to managing financial intricacies, the company setup process requires meticulous planning and execution. MAS LLP, a leading business consultancy, specializes in providing comprehensive company setup services that streamline the process and set you up for success. In this blog, we'll explore how MAS LLP can simplify your company setup and help you achieve your entrepreneurial goals. Why Choose MAS LLP for Your Company Setup? Expertise and Experience With years of experience in the industry, MAS LLP boasts a team of seasoned professionals who are well-versed in the intricacies of company formation. Our experts understand the legal, financial, and administrative requirements involved in setting up a company, ensuring a smooth and hassle-free process. Tailored Solutions Every business is unique, and so are its requirements. MAS LLP offers customized solutions that cater to the specific needs of your business. Whether you're a startup, a small business, or a large corporation, our tailored services ensure that your company setup aligns with your goals and objectives. Comprehensive Services MAS LLP provides a wide range of services to cover every aspect of company setup, including: Business Registration: We handle all the paperwork and legal formalities required for registering your business, ensuring compliance with local regulations. Tax Registration: Our experts assist with obtaining necessary tax registrations and IDs, making sure your business adheres to all tax laws. Corporate Structuring: We help you choose the right corporate structure (e.g., LLC, LLP, Private Limited) that best suits your business needs and growth plans. Compliance and Reporting: MAS LLP ensures your business remains compliant with all statutory requirements, including annual filings and audits. Cost-Effective Solutions Starting a business involves significant investment, and MAS LLP is committed to providing cost-effective solutions without compromising on quality. Our competitive pricing and transparent fee structure help you manage your budget effectively while receiving top-notch services. The Company Setup Process with MAS LLP Initial Consultation Our process begins with an in-depth consultation to understand your business model, goals, and specific requirements. This allows us to design a customized setup plan tailored to your needs. Documentation and Registration MAS LLP takes care of all necessary documentation and registration processes. From drafting articles of incorporation to filing with relevant authorities, we ensure that every step is completed accurately and efficiently. Legal Compliance Staying compliant with local laws and regulations is crucial for any business. MAS LLP’s legal experts ensure that your company adheres to all regulatory requirements, minimizing the risk of legal issues in the future. Post-Setup Support Our commitment to your success doesn't end with the setup process. MAS LLP offers ongoing support to help you navigate the challenges of running a business. From compliance monitoring to financial reporting, we provide continuous assistance to ensure your business thrives. Benefits of Choosing MAS LLP Peace of Mind By entrusting your company setup to MAS LLP, you can focus on what you do best – growing your business. Our experts handle the complexities, giving you peace of mind and the confidence to move forward. Efficient Process Our streamlined processes and expert knowledge enable us to complete the company setup quickly and efficiently, reducing downtime and allowing you to start operations sooner. Long-Term Partnership MAS LLP aims to build long-term partnerships with our clients. As your business grows, we continue to provide valuable services and support to help you achieve sustained success.