#cma requirements

[fintramglobal001]

🔴Known & Grown Ep-9: US CPA vs US CMA | Eligibility, Exam Structure, scope

✨Welcome to our channel! 🎉 Confused about CMA vs CPA? In this video, we dive deep into the world of professional accounting certifications, focusing on the CMA (Certified Management Accountant) and CPA (Certified Public Accountant) designations and the need to know to choose the right accounting certification for your career goals. We'll cover eligibility requirements, exam structure, and the professional scope of CPAs and CMAs.

To Find out more - https://fintram.com

[financesevaloan]

Project Report For Mudra Loan

For Mudra Loans, like any other business loan, requirement a project report for mudra loan which is to be submitted when applying for a loan in the Kishor or Tarun category. However, Shishu loans are the most easily accessible loans for small business owners, and banks are usually do not asked to show project reports.

A project report is an important document that contains information about the business. It also includes a comprehensive cost-benefit analysis of the proposed expenditure for which the business loan is being sought. In addition, it gives the project report for bank loans readers a detailed picture of the cost of the project, scope of activities proposed and existing, existing debt if any, revenue projections, and so on.

The project report should be complete and contain valid data to be readily accepted and approved for loan sanctioning under PMMY.

Introduction – brief Description of the business

Aim/Vision – the aim/objective of the enterprise should be mentioned

Area of Expertise – Key areas or skills on which employees have the expertise to work.

Details about the Promoters and Executive: Profile descriptions like education qualification, experience, etc.

Source of Funds: you can explain in detail how you will arrange your funds or plan to raise funds for the business, owned, borrowed, etc.

Financial Budget – Complete financial information on expenditure required like machinery cost, total cost, furniture cost, working capital required.

Financial Statements: It should the financial statements like profit & loss statement, cash flow statement, and balance sheet.

Estimation: Report should include projected estimation of sales, purchases, expenses, incomes, etc.

Business Equipment Details – Exhaustive list of equipment, parts, plants, and machinery to be used in the project

Commercial Aspects – Plans to be executed related to commercializing the project

Company Profile – Details on company’s background, launch, initiation, milestones, and achievements

Export Orders – Information on export orders, whether domestic or international, if any

Information about Employees – Total number of employees working on the project with their details

Information on Products and Services: Details of all the products and services to be used in the project

Logistics Details: Information on transportation cost to be incurred whether private or commercial

Manufacturing Processes: Details of types of manufacturing processes to be used in the project

Market Potential: Information about the target market, target customer, market demand of the product, etc.

Advertising Strategies: Advertising strategies to be applied or executed for the project

Ratio Analysis: Computation and analysis of different ratios and their implications.

Space or Land Requirement: Information on space or land requirements, if required

Details of the third party engaged with the project if any like raw material suppliers, traders, manufactures, etc.

Break-Even Analysis: Specify the break-even point of the project; its viability in terms of cost and profit.

Conclusion: All project reports should have a conclusion to their end

[mr-magdy]

Chartered Accountant job in Dubai

Chartered Accountant job in Dubai

Chartered Accountant Required – Dubai Chartered Accountant job in Dubai Requirements: Must have minimum 2 years of shipping experience preferably with NVOCC. Should be a fully qualified CA. Freight forwarding part can be adapted while in the role. Should be available in UAE. Salary: Depends upon experience. Continue reading Untitled

[meika-kuna]

Essential Steps for Successfully Selling Land by Owner: A Comprehensive Guide

Selling land by owner involves several critical steps that require careful planning and execution. The first step is to thoroughly research the market to understand the value of your property and identify potential buyers. This involves gathering information about comparable sales in the area, assessing the land's unique features, and determining the best pricing strategy. Next, you'll need to prepare the property for sale by addressing any maintenance or legal issues, such as clearing overgrown vegetation or resolving boundary disputes. Creating a compelling listing is crucial, including high-quality photos, a detailed description, and accurate information about the land's features and benefits.

Understanding Legal Requirements When Selling Land by Owner: What You Need to Know?

When selling land by owner, understanding and complying with legal requirements is essential to ensure a smooth and legally binding transaction. The first legal step involves verifying your ownership of the land and ensuring there are no encumbrances, such as liens or disputes, that could complicate the sale. You must prepare a sales agreement that outlines the terms of the transaction, including the sale price, payment terms, and any contingencies. It's crucial to disclose all relevant information about the property to potential buyers, including any known issues or restrictions.

How to Market Your Property Effectively When Selling Land by Owner?

Effectively marketing your property is key to attracting potential buyers and achieving a successful sale when selling land by owner. Start by creating a detailed and appealing listing that highlights the land's unique features, such as its location, size, and potential uses. Professional-quality photos and aerial images can significantly enhance your listing, providing prospective buyers with a clear view of the property. Utilize online platforms and real estate websites to reach a broader audience, and consider listing your property on local classifieds and social media.

Evaluating the Right Price for Your Property: Selling Land by Owner Insights

Determining the right price for your property is a critical aspect of selling land by owner and can significantly impact the success of your sale. Start by conducting a comparative market analysis (CMA) to evaluate recent sales of similar properties in your area. This involves reviewing the sale prices of comparable land parcels, taking into account factors such as location, size, and land use. Additionally, consider obtaining a professional appraisal to get an expert opinion on your land's market value. Be mindful of the unique features of your property, such as its accessibility, natural resources, or potential for development, which can influence its value.

Common Mistakes to Avoid When Selling Land by Owner: Expert Tips

Selling land by owner can be challenging, and avoiding common mistakes is crucial to ensure a successful transaction. One common error is failing to conduct thorough research and due diligence before listing the property. Neglecting to understand the market value, legal requirements, or potential issues with the land can lead to problems down the line. Another mistake is inadequate preparation of the property for sale, such as failing to address maintenance issues or provide necessary documentation.

The Benefits of Selling Land by Owner: Why It Might Be the Right Choice for You?

Selling land by owner offers several benefits that may make it an appealing option for some property owners. One of the primary advantages is the potential for cost savings. By avoiding real estate agent commissions and fees, you can retain a larger portion of the sale proceeds. Additionally, selling land by owner provides you with greater control over the transaction, allowing you to set the terms, negotiate directly with buyers, and make decisions that align with your preferences.

How to Prepare Your Land for Sale: Key Tips for Selling Land by Owner

Preparing your land for sale is a crucial step in ensuring a successful transaction when selling by owner. Begin by addressing any maintenance or improvement tasks that may enhance the property's appeal and value. This may include clearing overgrown vegetation, repairing fences, or addressing drainage issues. Conduct a thorough inspection of the land to identify and resolve any potential problems that could deter buyers.

Navigating the Closing Process: What to Expect When Selling Land by Owner?

Navigating the closing process when selling land by owner involves several important steps and can vary depending on local regulations and the specifics of the transaction. The closing process typically begins with the preparation and signing of the sales agreement, which outlines the terms of the sale, including the purchase price, payment schedule, and any contingencies. Once the agreement is signed, you'll need to work with a title company or attorney to conduct a title search, ensuring that there are no liens, encumbrances, or legal issues associated with the property.

Conclusion

Selling land by owner can be a rewarding experience, offering financial benefits and greater control over the transaction process. However, it requires a thorough understanding of the various steps involved, from pricing and marketing the property to navigating legal requirements and the closing process. By following a comprehensive guide and avoiding common pitfalls, you can effectively manage the sale of your land and achieve a successful outcome. Preparing your property, setting the right price, and employing effective marketing strategies are crucial for attracting buyers and maximizing your return. Understanding legal obligations and handling the closing process with care ensures a smooth transaction.

[etes-secrecy-post]

Hi, before I explain my post, I want to say something important.

• What you see my blog has become a major overhaul. And despite the changes, I decided that my 2nd account will be now my artwork blog with a secret twist.

⚠️NEW RULE! (W/ BIGGER TEXT!)⚠️

⚠️ SO PLEASE DO NOT SHARE MY 2nd ACCOUNT TO EVERYONE! THIS SECRECY BLOG OF MINE IS FOR CLOSES FRIENDS ONLY!⚠️

• AND FOR MY CLOSES FRIENDS, DON’T REBLOG IT. INSTEAD, JUST COPY MY LINK AND PASTE IT ON YOUR TUMBLR POST! JUST BE SURE THE IMAGE WILL BE REMOVED AND THE ONLY LEFT WAS THE TEXT.

⚠️ SHARING LINKS, LIKE POSTS, REBLOG POSTS, STEALING MY SNAPSHOT PHOTOS/RECORDED VIDEOS/ARTWORKS (a.k.a. ART THIEVES) OR PLAGIARIZING FROM UNKNOWN TUMBLR STRANGERS WILL IMMEDIATELY BE BLOCKED, RIGHT AWAY!⚠️

😡 WHATEVER YOU DO, DO NOT EVER LIKED & REBLOG MY SECRET POST! THIS IS FOR MY SECRET FRIENDS ONLY, NOT YOU! 😡

Okay? Capiche? Make sense? Good, now back to the post…↓

#OnThisDay: Jul 5th, 2010

Title: Unicorn Pocoyo & Sinanju Kirby

Unlike my previous artwork from the same date, (II - Cuteness Leader) Pocoyo keeping his armored "RX-0 Unicorn", one of the most impressive and most powerful "Cuteness Mecha Armor" based on the actual "RX-0 Unicorn Gundam". (III - Cuteness Leader) Kirby and his temporary armored "Sinanju", on the other hand, wasn't gonna keep it. Although, it looks fitting, don't you think? 🤖🙂😊

Previous: • Wing Zero Pocoyo & Epyon Kirby (Jul 5th, 2010)

Unicorn Pocoyo Based on: RX-0 Unicorn Gundam [CLICK ME!]

Armament(s):

• 60mm Vulcan Gun (optional) A basic armament found on many Federation "CMA" suits. While essentially ineffectual against "CMA" armor, they are useful in intercepting incoming missiles/rockets, destroying sensors, and engaging lightly-armored vehicles.

• Beam Saber The beam saber is a small device held in the "CMA"'s hands when operated and is powered by a rechargeable energy capacitor. It emits a blade of plasma contained by an I-Field and can cut through most armor not treated with anti-beam coating. The armored "Unicorn" is equipped with four beam saber, two on the forearms and two in the backpack. In Unicorn mode, the MS only has access to the two forearm-mounted beam sabers. In Destroy Mode, the other two beam sabers flip out from the backpack, allowing access to all four sabers.

• Beam Tonfa Besides being used as a handheld weapon, the forearm-mounted beam sabers can flip over and be used directly. In this form, they are known as beam tonfas. However, the beam tonfas are only usable in Destroy Mode.

• Beam Magnum A handheld firearm equipped with an energy condenser, it is common to the RX-0 series mobile suits. The power output of a single shot is the equivalent of 4 regular beam rifle shots at the expense of an entire E-pack. As such, a single shot is sufficient to destroy an armor-class machine, and even stray particles from the fired shot have sufficient power to destroy a "CMA" suit, meaning a direct hit is not always required.

• Hyper Bazooka A 280mm large-caliber recoilless rocket launcher system. This hyper bazooka model is exclusive to the armored "Unicorn", but it conforms to the standard specifications of the Federation Forces. The hyper bazooka can fire various types of rounds, such as regular rounds and scattershot-type rounds, with the scattershot type being the default. When not in use, it is stored on the backpack, with its barrel retracted. The barrel is also equipped with a rail mount for attaching optional armament, such as grenade launcher or missile launcher, enabling it to function as a weapon platform. Like the beam magnum's E-pack, up to two spare magazines for hyper bazooka can be stored on the rear skirt armor, but this is at the expense of the E-pack.

• Shield A forearm-mounted physical shield common to the RX-0 series mobile suits. An I-Field generator is built into the center, enhancing the shield's defensive power. The I-Field can block beam attacks from beam sabers to battleship-class beam fire. The shield also has four psycho-frame panels to enhance its toughness and to increase the amount of psycho-frame carried by the "CMA" suit. When in Destroy Mode, the upper and lower sections of the shield slide apart, revealing the I-Field generator for use, and the psycho-frame panels are also deployed in an X-shape around this generator. In Unicorn Mode, the I-Field barrier can be deployed by having the shield slide apart momentarily. As the properties of the psycho-frame allow for direct manipulation of an object by a Newtype, armored "Unicorn" is able to use its shields as beam deflecting funnels despite them lacking any thrusters.

• Beam Gatling Gun This armament was originally developed for the NZ-666 Kshatriya, but since it uses the same standards as Anaheim's, it can also be used by the armored "Unicorn". It is based on the armored Jagd Doga's Mega Gatling Gun, and can fire a series of beam bullets at high speed. The Beam Gatling Guns can attached to the back of its shield.

• Beam Rifle (ReZEL's) The same firearm used by the RGZ-95 ReZEL, it has a long duration, high output shooting mode that is known among the Federation’s armored crew as the ‘Guillotine burst’. Furthermore, the beam rifle's muzzle can generate a beam blade, allowing the rifle to function as a long beam saber.

• Beam Rifle (Jesta's) The same firearm used by the RGM-96X Jesta, it has excellent rate of fire and is longer than the usual beam rifle due to the installation of the acceleration/deflection device. Besides the normal firing mode, it also has a beam machine gun-like rapid fire mode. Accuracy can be improved by holding the rifle in a two-handed manner via the main and fore grip.

• Beam Machine Gun The same firearm used by the armored AMS-129 Geara Zulu, it rapid fires pellet-shaped beams and its firing and focusing rates are consistent with the standards at the time. By adjusting the irradiation time, the weapon can also function as a beam rifle.

• Armed Armor DE A weapon introduced in Bande Dessinee. It is the normal shield used by the armored "Unicorn" with additional parts containing a propulsion system and a mega cannon. It is similar to Shield Boosters used in the Gryps Conflict, and can be used as a makeshift melee weapon with significant reach. The Unicorn can achieve speeds comparable to a Base Jabber by mounting the Armed Armor DE to its backpack.

Special Equipment / Feature(s):

• La+ Program • Intention Automatic System • NT-D System • Destroy Unchained • Awaken Destroyer Mode • Luminous Crystal Body

*Click the link above to see more info about his armor that was based on*

Sinanju KirbyBased on: MSN-06S Sinanju [CLICK ME!]

Armament(s):

• 60mm Vulcan Gun Mounted on the head, the pair of Vulcan guns are not very powerful and typically unable to penetrate "CMA" suit's armor, but they are useful in intercepting missiles/rockets, destroying "CMA" suit sensors, and engaging lightly-armored targets such as tanks and small aircraft. This armament was kept on the Sinanju during the refit by The Sleeves.

• Beam Saber Stored within each forearm, the beam sabers can be handheld or be deployed directly as the storage cover is lifted.

• Beam Rifle The standard ranged weapon of the Sinanju, its output is higher than other standard beam rifle and has its own energy condenser. When fitted with the optional long-range sensor, it can be used for sniping. The rifle can be equipped with either a grenade launcher or rocket bazooka on the underside. It can be stored on the rear skirt armor when not in use.

• Shield A custom long shield that is used for defense. It can store the Beam Axes and either the Grenade Launcher or the Rocket Bazooka. It can also be used as a makeshift melee weapon, It can either be attached to the forearms or to the shoulder armor.

○ Beam Axe The pair of beam axes have high output, and their beam blades can change shape via varying their output, turning them into beam sword-axes. When the two beam sword-axes are combined at the grip, they form a beam naginata. The beam axes can be used when stored on the shield as they are attached to movable mounts, allowing them to flip forward when required.

○ Grenade Launcher Can be mounted on the underside of either the beam rifle or the shield.

• Rocket Bazooka An alternative handheld armament for the Sinanju, it has an extendable barrel and its magazine carries five rounds. The Rocket Bazooka can be fired while the barrel is compacted, but the projectile's muzzle velocity is decreased. It can be mounted on the underside of the shield or the beam rifle and used that way.

Special Equipment / Feature(s):

• External Propellant Tanks An external tank used for propellant storage. The extra propellant greatly extends a "CMA" suit's operating range, and enables it to stay in combat longer. When the propellant is consumed, the tank can be discarded to reduce the mobile suit's weight. These tanks use a two-layered construction, with one layer containing propellant, and the other holding extra coolant.

• Intention Automatic System This system is a development of the bio-sensor technology used in the armored MSZ-006 Zeta. It allows the member's thoughts to be directly reflected in the "CMA" suit's movements without the need to manually move the mobile suit, enabling a reaction speed and operational precision that far surpasses manual maneuverability.

• NZ-999 Neo Zeong

Pocoyo - POCOYO © Zinkia Entertainment Kirby - Kirby series © Nintendo, HAL Laboratory Armors (Mobile Suit Gundam UC / RE:0096) - Gundam series © Bandai Namco Filmworks, Inc. (SUNRISE), Sotsu

[mariacallous]

The ball game appears to be over for the global objections to the Microsoft/Activision merger. After a series of setbacks for antitrust enforcers last week, the merger is set to close in the near future. But the lesson for policymakers might be to pursue a regulatory alternative in the effort to control harmful vertical tech mergers.

Judge Jacqueline Scott Corley, a recent Biden appointee, wrote the district court opinion last week that rejected the Federal Trade Commission’s (FTC) complaint against the merger. The opinion holds that the FTC had been unable to prove that Microsoft would have a real incentive to withhold the enormously popular game, Call of Duty, from other platforms after the merger. And so, the merger would not be likely to substantially lessen competition in the different video game markets.

Some legal scholars said she got the legal standard wrong. Judge Corley said it was not enough for the FTC to argue that “a merger might lessen competition – the FTC must show the merger will probably substantially lessen competition.” But the Clayton Act requires the FTC to prove the proposed deal “may” harm competition, not that it “will.”

But that verbal slip was not determinative. Judge Corley’s opinion is in line with much current antitrust jurisprudence in imposing a very high burden of proof on an antitrust agency seeking to block a merger, especially a vertical merger. And, on July 14, the Ninth U.S. Circuit Court of Appeals agreed with her reasoning and rejected the FTC’s appeal to pause her decision.

In addition Microsoft and Sony signed a binding agreement on July 16 to keep Call of Duty on PlayStation for 10 years following the acquisition. Microsoft had already signed 10-year licenses for Activision games with some other companies, including Nintendo. Sony’s acceptance of this offer, which it had declined earlier, suggests that it has recognized the writing on the wall and decided to take its best deal in the absence of antitrust action to block the merger.

In the United Kingdom, the Competition and Markets Authority (CMA), which had objected to the deal, agreed with Microsoft to delay appeal proceedings at the Competition Appeal Tribunal, pending negotiation of a deal that would address its concerns. Perhaps the CMA will accept the merger provided the 10-year license agreement to keep Call of Duty available on PlayStation is a condition of the merger, not merely a voluntary business agreement. But it no longer seems likely to block the merger.

The initial deal signed 18 months ago stipulated that if the transaction were not completed by July 18, 2023, Microsoft would have to pay Activision a $3 billion breakup fee. But last week the companies extended the deadline to close their deal until October as they work to settle regulatory concerns.

A trial before an FTC administrative law judge (ALJ) had been scheduled to begin on August 2, 2023. But the ALJ court has no power to halt the merger, and so on July 20, the FTC paused this in-house trial. Even though the FTC’s loss is only on the issue of a stay, it is probably going to end its attempt to block the merger as it did after losing its attempt to block Meta’s merger with the VR game developer Within.

Some lessons

Some commentators, such as entrepreneur Scott Galloway, say one lesson is that FTC Chair Lina Khan must be more cautious. We have an inexperienced agency head, goes the thinking, who is taking excessive legal risks. These commentators point out that the effectiveness of the FTC is based on industry fear that the agency will win if it must go to court. They also point out that she tried and failed to block the Meta merger with Within and now she has had this new setback. If this losing streak keeps up, they think businesses will lose their respect for the FTC and mergers will soar.

This recommendation from these commentators for more caution might underestimate the very real accomplishments of more stringent merger reviews. The willingness to file these challenges has had and will continue to have a deterrent effect. The Microsoft Activision deal was announced 18 months ago. As The Economist notes, an 18-month delay “would be enough to chill future dealmaking.” Not many companies will wait 18 months to close a deal in the face of international regulatory objections that are removed only at the eleventh hour.

It is true that heightened antitrust scrutiny of mergers has not deterred some companies from proposing questionable deals. For instance, even though it ultimately had to accede to a court order to unwind its involvement in the Northeast Alliance with American Airlines, Jet Blue felt comfortable seeking to acquire Spirit while still under challenge from the Department of Justice (DOJ) regarding that alliance. Moreover, the number of mergers has held steady. These facts suggest that more stringent merger reviews have not been effective in deterring questionable mergers.

Still, more stringent merger reviews at DOJ and the FTC have meant a decline in the pace of large mergers. As The Economist also notes, the average value of mergers has shrunk by about 40% in the last year compared to the past five years. The DOJ and the FTC are far from being toothless tigers, even when they ultimately lose in court. Continuing their tough stance against problematic mergers will likely continue to deter companies.

In addition, FTC Chair Khan is acting in line with a new understanding among antitrust enforcers of the risks of mergers, including vertical mergers. It is worth remembering that the Trump Administration’s DOJ brought its own vertical case in 2017, this one against AT&T’s acquisition of Time Warner. The antitrust agency worried that, because AT&T owned DirecTV, it would take its newly acquired must-have programming off rival cable services including HBO and CNN. This was the same vertical concern that motivated the FTC’s challenge to the Microsoft Activision deal. But DOJ lost in court and the merger went through in 2018.

Despite these court losses, worries over vertical combinations are extremely intuitive. It is just common sense that a large distributor will withhold product from its competitors if it can. Traditional antitrust wisdom followed this idea and sought to control that anticompetitive conduct by refusing to allow integration between key distributors and producers.

The Borkian revolution in antitrust in the 1980s reversed that presumption and taught that vertical mergers were almost always benign. However, much recent antitrust commentary on the measurement and effects of vertical mergers (see Serge Moresi & Steven C. Salop and Marissa Beck & Fiona M. Scott Morton) backs up the traditional intuition that vertical mergers are often anticompetitive and rebuts the idea that they should be considered presumptively benign.

Antitrust agencies are increasingly taking this view. In addition to its cases, in 2021 the FTC withdrew its lenient vertical merger guidelines, citing their reliance on “unsound” economic theories. On July 19, the FTC and the DOJ issued new draft merger guidelines that more realistically take into account the evidence that past approved mergers have led to a loss of competition. Guideline 6 states that vertical mergers “should not create market structures that foreclose competition.”

The problem is with the courts. In the end, judges approve or reject cases brought by antitrust enforcers. Antitrust activist Matt Stoller rightly points out that President Biden’s commitment to a robust antitrust agenda hasn’t included appointing judges who share a similarly progressive view of antitrust laws. But this is urgently needed if the new thinking about the harms of mergers is going to prevail. The extraordinarily high burden of proof in merger cases is judge-made law, made under the influence of Robert Bork’s outdated antitrust framework. It can be undone by appointing judges who would effectively operate under a burden of proof that properly considers the Clayton Act concern about the concentration risks and tendencies attendant to large mergers.

Of course, Congress could act to adjust the Clayton Act standard for merger review. In 2021, Senator Amy Klobuchar proposed a new standard for mergers. It would bar mergers that “create an appreciable risk of materially lessening competition,” rather than mergers that “may substantially lessen competition,” where “materially” is defined as “more than a de minimus [sic] amount.” The intent of Senator Klobuchar’s bill was that, by reemphasizing the Clayton Act’s concern with the risks that large mergers lead to concentration, the updated standard would allow enforcers to “more effectively stop anticompetitive mergers that currently slip through the cracks.” Such a new standard might also force judges to look more favorably on agency efforts to rein in mergers, as the framers of the Clayton Act intended.

But, in the short-term, Congress is not likely to be a source of antitrust reform. Representative David Cicilline, head of the House Antitrust Subcommittee until this year and a leader of the antitrust reform effort last year, has retired. Representative Jim Jordan, the new Republican chair of the House Judiciary Committee, is hostile to Chair Khan’s stewardship of the FTC, as evidenced most recently by his tough questioning at an oversight hearing last week, and he is certainly no friend of antitrust reform. This week he signed a letter with 21 other House of Representative Republicans praising the Microsoft/Activision merger as “procompetitive,” endorsing the outmoded Borkian antitrust framework that has dominated antitrust jurisprudence for decades, and rejecting progressive reforms as “anti-consumer, anti-innovation, and anti-American.” Antitrust reform bills stalled in the Senate last year and there is no sign of resurrection.

The regulatory alternative

So, for the foreseeable future, cases attacking vertical mergers like the one between Microsoft and Activision, face an uphill battle under current antitrust jurisprudence. Yet common sense, the traditional antitrust view, current scholarship, and recent antitrust agency actions concur in the view that government must control these vertical arrangements if markets are to remain open and competitive.

This thinking was at the heart of the old measures to control vertical integration in television. The Federal Communication Commission’s (FCC) rules on financial interest and syndication blocked integration of TV production and the three major TV networks. Adopted in the 1970s, they were designed to weaken the control that the three broadcast TV networks had over television content by spurring the development of independent producers and distributors of television programs. They were repealed in the early 1990s in a Seventh Circuit Court of Appeals decision written by Judge Robert Posner that is a model of Borkian antitrust analysis. Mergers between the major TV networks and Hollywood production studios soon followed.

The key to this approach to vertical integration was a decentralized market structure created and maintained by an industry regulatory agency. The DOJ put in place a supplementary antitrust consent decree, but the design, supervision, and enforcement of the regulatory controls rested with the FCC. The rules worked for decades to control integration in the television industry and allowed a more open market to develop and sustain itself.

Such a regulatory approach might be an effective way forward if policymakers want to control vertical integration in tech. Antitrust reform is certainly desirable, but it would still leave implementation and enforcement of vertical controls in an uncertain state. Ongoing regulatory supervision would simultaneously provide more flexibility and greater certainty of enforcement.

As I argue in my forthcoming book from Brookings Press, Regulating Digital Industries: How Public Oversight Can Encourage Competition, Protect Privacy, and Ensure Free Speech, and as proposed in legislation introduced by Senator Michael Bennet, an agency with authority over tech companies should be empowered to set rules governing tech company behavior. These rules could include whether these companies should be allowed to engage in exclusive vertical arrangements, either through acquisition or contract.

Creating such a regulatory structure for tech might not be on the political agenda in this Congressional session, but it should be a long-term vision for those interested in promoting and maintaining tech competition.

[agtictl23]

SESSION 5. COMPUTER CRIME

READ: ICTL TEXTBOOK CHAPTER 4

OPTIONAL REFERENCE: L&T BOOK CHAPTER 19

‘Computer Crime’ v. ‘Cybercrime’: Computer and internet usage is on the rise due to lower costs and easier accessibility. As it is another mode of transaction and one that is heavily dependent on the interaction through computers and automatic agents rather than face-to-face meetings, it is another avenue for crimes to perpetuate. What we call “cybercrime” largely consists of common crime, the commission of which involves the use of computer technology, and for which penalties already exists under the Penal Code. Substantively, there is no difference between generic individual crimes such as fraud, theft, extortion, harassment, forgery, impersonation, etc. and their cyber-analogues. Only those that relate specifically to computer usage and materials, etc. are specialized offences for which the Computer Misuse Act (CMA) was specifically enacted to tackle. What is the difference between “Computer Crime” and “Cybercrime” and how are they treated under Singapore’s criminal law?

The Computer Misuse and Cybersecurity Act: The original Computer Misuse Act (CMA) arose directly out of the increased usage of computers and the internet as well as to protect certain features from objectionable activities. We will be generally considering the Act, its coverage and effect, and some cases illustrating the offences committed thereunder. To deal with new potential abuses of computer systems, the Computer Misuse Act entered into force in 1993. Thereafter, the CMA was amended from time to time to keep up with the changes in technology and to addresses new potential computer abuses such as denial or interruption of computer services and unauthorised disclosure of access codes. The Act was renamed in 2013 as the Computer Misuse and Cybersecurity Act (Cap 50A, 2013 Rev Ed) (CMCA), and provided for penalties proportionate to the different levels of potential and actual harm that may be caused by an offence. For example, it defines a class of critical computer systems (“protected computers”) and provides them with enhanced punishment in case of an offence. This applies to computers used by important institutions including the police, civil defence force, the military, national utilities companies, telecommunications companies, transportation services, major banks, and various emergency services. The CMCA also sought to enhance security, deter computer criminals with harsh penalties, and broaden the powers of the police to investigate such misdeeds. The CMCA was amended in 2017 with additional provisions to deal more with cybersecurity concerns; however, in 2018, after the enactment of the Cybersecurity Act (CA), the CMCA reverted to CMA with the security provisions moved to the CA.

Computer Crime Offences: The offences under the CMA are found in Part II of the Act, from sections 3 to 10. All the provisions provide for enhanced penalties when damage is caused, but the question is damage to what, and in what form? Also, under section 11, there is further enhanced punishment if the computer concerned is a “protected computer” (e.g. computers used for public safety, national defence, hospitals, etc.). The abetment and attempt of any of the CMA offences also constitutes the offence abetted or attempted and is punishable as that offence under section 12. The extra-territorial scope of the CMA is provided for under section 13. What is its effect and how effective can it be in the cyberspace where many actors can be sited, and acts can be committed, in other countries?

Consider the following:

Unauthorised Access to computer material (s.3 CMA): Mainly enacted to deal with hacking, it has since shown that it can extend to other forms of modus operandi. Present some reported cases and scenarios to explain how the provision works and what is required to make out a case under this provision. Do the “knowledge” relate only to the act of securing access or does it also relate to the lack of authorisation? What constitutes “unauthorized access”?

Access to computer material to commit/facilitate the commission of other offences (s.4 CMA): Examples are fraud, impersonation/identity theft or theft of finances such as credit card skimming, Phishing, Carding, Pharming. Explain the statutory limitations/conditions to the scope of this provision and the need to read/couple it with a substantive provisions in other criminal law statutes (esp. the Penal Code). Which offences/provisions in the Penal Code are relevant here. What are the differences between ss.3 & 4 of the CMA?

(a) Unauthorised Modification of computer material (s.5 CMA): The usual cases involve the defacing of websites through the use of computer viruses or worms, etc. Explain the elements of the provision and provide real world examples of such offences. (b) Unauthorised Use or Interception of computer services (s.6 CMA): The cases often involve phone/pager cloning and the tapping of cable broadcast service for free usage or mischief. Explain the elements of the provision and provide real world examples of such offences.

(a) Unauthorised Obstruction of computer usage (s.7 CMA): This will apply, for example, to system attacks, e-mail bombing and denial of service attacks. Explain the elements of the provision and provide real world examples of such offences. (b) Unauthorised Disclosure of access codes (s.8 CMA): An example is the transfer of one’s password to another to gain access to a computer or network without permission. What constitutes “wrongful gain”, “unlawful purpose” and “wrongful loss”? Explain these elements of the provision and provide real world examples of such offences.

(a) What is the objective and effect of the new provisions of the CMA in relation to the use of personal data obtained through existing offences and the act of obtaining tools to commit CMA offences (new ss.9 & 10 CMA). Compare these provisions to the existing provisions of the Act (e.g. the current provision on abetment and attempted (s.12 CMA). (b) What is the purpose and effect of the changes to the jurisdictional provision, particularly from the cybersecurity standpoint? (amended s13 CMA).

Future of Cybersecurity: Cybersecurity is increasingly an issue that the government is concerned with. Although the CMA contained provisions for the Minister to act and for investigations into cybersecurity issues, the Act was amended in 2013 to give the Minister even stronger powers to prevent or counter threats to national security, etc. by taking any measures necessary to prevent or counter any threat to a computer or computer service or any class of computers or computer services. These may cover the “cyberterrorism” phenomenon. Due to the heightened concerns with cybersecurity, the Act contained interim provisions on the issue until a standalone Cybersecurity Act was enacted in 2018. Nevertheless, the CMA provisions continues to be relevant as a part of the arsenal against cyber attacks and to address security concerns.

Cybersecurity Act: The 2018 Act is mainly procedural and relates to CIIs, empowering the Cybersecurity Commissioner to investigate and prevent breach/leak incidents, certification of service providers as well as breach reporting obligations. The approach is one of ‘light touch’ and can overlap with the work of the PDPC and the police under the CMA.

Reference: (optional)

Gregor Urbas, An Overview of Cybercrime Legislation and Cases in Singapore, ASLI Working Paper Series No. 001, December 2008

Cases:

Lim Siong Khee v Public Prosecutor [2001] 2 SLR 342; [2001] SGHC 69 [ss 2(2), (5), 3(1), 8(1)]

Public Prosecutor v Muhammad Nuzaihan bin Kamal Luddin [2000] 1 SLR 34; [1999] SGHC 275 [ss 3(1), 5(1), 6(1)(a)]

Statutes: (for reference in class, important provisions will be highlights during class)

Computer Misuse Act (2020 Rev. Ed.)

Cybersecurity Act (No. 9 of 2018)

CoE Cybercrime Convention

[econcepts]

Importance of Cost Management Accounting for Small Businesses in India 2023

Cost management accounting is a crucial aspect of running a successful business in India, particularly for small businesses. Cost management accounting involves identifying, measuring, analyzing, and managing the costs associated with business operations. It is an essential tool for decision-making and helps businesses to manage their expenses effectively. In this blog post, we will discuss the importance of cost management accounting for small businesses in India in 2023.

Cost Reduction One of the primary reasons why cost management accounting is important for small businesses in India is that it helps them to reduce costs. Small businesses operate with limited resources and have to optimize their expenses to stay competitive in the market. Cost management accounting helps businesses to identify areas where costs can be reduced without compromising on the quality of their products or services. By implementing cost reduction strategies, small businesses can improve their profitability and stay afloat in a highly competitive market.

Better Decision Making Cost management accounting provides businesses with accurate financial data, which helps them to make informed decisions. Small businesses in India need to make crucial decisions about investments, pricing, and product development to remain relevant in the market. By analyzing the costs associated with each decision, small businesses can make better decisions that align with their financial goals. Cost management accounting also helps businesses to identify the most profitable products or services and focus their resources on them.

Improved Efficiency Small businesses in India face numerous challenges, including limited resources and competition from larger firms. To survive in such an environment, small businesses need to be efficient in their operations. Cost management accounting helps businesses to identify inefficiencies in their operations and take corrective measures. By streamlining their processes, small businesses can reduce costs and improve efficiency, which leads to higher profitability.

Budgeting and Forecasting Cost management accounting plays a critical role in budgeting and forecasting for small businesses in India. Small businesses need to plan their finances carefully to avoid running into financial difficulties. Cost management accounting helps businesses to create accurate budgets and forecasts by providing them with reliable financial data. By forecasting future expenses and revenues, small businesses can make better decisions about investments, pricing, and product development.

Compliance Small businesses in India need to comply with various legal and regulatory requirements. Failure to comply with these requirements can result in penalties and legal consequences. Cost management accounting helps businesses to comply with these requirements by providing them with accurate financial data. By keeping their financial records up-to-date, small businesses can avoid legal issues and stay compliant with the law.

Cost Management Accounting is an essential tool for small businesses in India. It helps businesses to reduce costs, make better decisions, improve efficiency, budget and forecast accurately, and stay compliant with legal requirements. By implementing cost management accounting practices, small businesses can improve their profitability and stay competitive in the market. As we move into 2023, small businesses in India need to focus on cost management accounting to survive and thrive in a highly competitive market.

Are you a small business owner in India looking to take your financial management to the next level? Look no further than E-Concepts CMA Institute, where our expert instructors can guide you in the essential practice of Cost Management Accounting. Read on to learn more about the importance of this skill for small businesses in India in 2023.

[milescpareview]

What is a CMA course?

The Certified Management Accountant (CMA) course is a professional certification designed for individuals seeking expertise in management accounting and financial management. Administered by the Institute of Management Accountants (IMA), the CMA designation is globally recognized, signifying a high level of proficiency in financial planning, analysis, control, decision support, and professional ethics.

The CMA program is structured to equip candidates with a comprehensive skill set, covering areas such as financial planning, performance, and control. The course consists of two parts, each focusing on specific competencies. Part 1 delves into financial reporting, planning, performance, and control, while Part 2 focuses on financial decision-making. Candidates are required to pass both parts to attain the CMA designation.

One distinctive feature of the CMA course is its emphasis on real-world business applications. It goes beyond traditional accounting practices, incorporating strategic financial management and business analysis. This makes CMAs invaluable assets in corporate settings, where their insights contribute to effective decision-making and organizational success.

Moreover, the CMA designation is highly respected in the business and finance sectors, opening doors to diverse career opportunities globally. Professionals with a CMA designation often pursue roles in management accounting, financial analysis, strategic planning, and corporate finance. The CMA course thus serves as a pathway for individuals aspiring to excel in management accounting and make a meaningful impact in today's dynamic business environment.

[financesevaloan]

Project Report

If you want to begin a new business or a importance of project report or want to enrich your existing business unit, funding is a primary need of any business.  

No matter how good you have planned for the business but lacking funds to execute the plan is totally waste. Business owners should approach for project report for bank loan and other financial bodies who can help you in arranging required starts to start or enlarge existing businesses.

However, there are various need to avail a loan from banks and the requirements differ from bank to bank depending on the amount and the type of loan you opt for.  

Importance of project report

Project report aids to forecast the threats as well as the potential to score the business.

Moreover, it assists the business owners to get an right idea about the original inputs requirement for project report the business.

A project report makes it clear and simple to control the budget and the cost other than the projected cost.

This can be a source of information to respond on the quality of work, success and team outcomes.

This assists in getting funding and certain loans from several banks, financial institutions, Venture capital funds, Private equity, Government schemes like MUDRA loan, MSME loan in 59 minutes, etc.

[midnightactual]

Verse: SHADOW GUARD (Halo)

Yoruichi is a SPARTAN-IV. Yoruichi was an ODST. Yoruichi was a Phase 2 SPARTAN-I. Yoruichi was an ONI operative. Yoruichi was a Phase 1 SPARTAN-I. Yoruichi was on the Odyssey when it arrived at Reach. Yoruichi was born before the Shaw-Fujikawa Translight Engine was invented.

Yoruichi is the closest thing to biologically immortal that humanity has yet created.

Yoruichi is an ONI Rear Admiral.

Timeline

"That's all well and good, Doctor, but I'm almost as old as the M319, and just like with it, you still haven't come up with something more experienced than me." —Yoruichi Shihōin to Dr. Catherine Halsey

C indicates chronological age, A indicates apparent age, but note that neither is perceptual age from Yoruichi's point of view. (She's spent a lot of time in cryosleep in addition to having a dramatically reduced aging factor.)

2271 - (C-000, A-000): Yoruichi is born to the Shihōin family, which is highly influential within the Office of Naval Intelligence (ONI), particularly Section Three

2286 - (C-015, A-015): Yoruichi is accepted to the Academy at Mare Nubium (Luna OCS Academy), becoming the youngest person to have ever attended the school (followed by Miranda Keyes at 16 in 2541)

2290 - (C-019, A-019): Yoruichi graduates from the Luna OCS Academy and joins ONI Section One

2291 - (C-020, A-020): Yoruichi receives her first illicit prototype longevity enhancement prior to first assignments in outer Solar System requiring cryosleep

2321 - (C-050, A-023): Yoruichi enrolls in Project KYKLOS given family connections in Section Three; the only successful test subject and survivor of the program, she is extensively studied as the basis for future research; it's established that her genetic makeup (due in part to Shihōin illicit modifications both past and present) have made her uniquely predisposed to accepting augmentation; this research is hidden from official records by the family to cover up their complicity, directly causing the long interval until the ORION Project is undertaken

2330 - (C-059, A-023): Yoruichi is released from the continuing study program for use as a "novel" ONI asset under the auspices of Section One sub-unit Chi-9 Division, which essentially consists of her and token support staff

2361 - (C-090, A-024): Yoruichi is planted within the Colonial Military Authority (CMA) to monitor the colonization efforts of the Colonial Administration Authority (CAA); she is aboard the CAA Odyssey during its maiden voyage to Reach

2437 - (C-166, A-025): Yoruichi is first contacted by The Assembly, which is aware of her existence and recognizes her as "unique" among humans; she is not aware of their true nature for some time

2490 - (C-219, A-026): Yoruichi serves as the prototype for the ORION Project of modifications as colonial rebellions spiral beyond the CMA's ability to control; this data is subsequently passed to the CMA by ONI

2497 - (C-226, A-026): Yoruichi is attached to the rising Orbital Drop Shock Troopers to provide her actions with greater cover and opacity

2548 - (C-277, A-027): Yoruichi is brought in for research related to the genesis of the SPARTAN-IV Program, Project ORCHID

2553 - (C-282, A-027): Yoruichi is fully enhanced to SPARTAN-IV specifications and is thereby inserted into Spartan Operations

Details

Name: Yoruichi Shihōin (Yoruichi Shihouin) Allegiance: United Earth Government, United Nations Space Command, UNSC Naval Command (NAVCOM), Office of Naval Intelligence, Section One, Chi-9 Division Rank: Rear Admiral (O-7) Service Branch: Spartan Operations Role: Fireteam Leader (Fireteam Tiger) Nicknames: [CLASSIFIED] Armor: Upgraded (GEN3) Mark V [B]

Helmet: ODST - HUL[3]/BNR/COURIER PEARL - CNM/BNR/TYPHON - UA/Type C1

Visor: Helljumper

Armor Coating: Watchdog Neo

Chest: UA/ODST

Shoulders: SAP/CQC

Gloves: Challenger

Wrist: TAC/MC5 TACPAD

Utility: M10 Tactical Soft Case

Knees: UA/Type GND

Yoruichi has served through half a dozen total personnel rotations at ONI and assumed hundreds of identities over her nigh three centuries of existence. Even her own staff don't know who Chi-9 Actual really is, as her record isn't just dipped in ink, but has been refabricated a dozen times over. The only consistent thing for the last good long while has been her rank. Ironically, she serves in Spartan Operations under her birth name—if anyone happens to know some trivia about Luna OCS Academy, she claims with a smile to have been named in honor of an ancestor.

[vncglobal]

Bookkeeping vs. Accounting: What is the Difference?

Bookkeeping and accounting are two essential functions that come into play when it comes to the management of financial records and the guaranteeing of a business's ability to operate without hiccups. There are substantial distinctions between the two, despite the fact that they are frequently used interchangeably with one another. In this blog post, we will discuss the fundamental distinctions between bookkeeping and accounting, as well as the contributions that each makes to the overall success of organisations operating in a variety of fields. VNC Global, a prominent bookkeeping services provider in Australia with more than a decade of expertise, is familiar with the complexities of these functions and is here to throw light on the distinctions.

The Essence of Bookkeeping:

The practice of maintaining accurate books and records is essential to any viable accounting system. It entails recording and organising in a methodical manner all of the financial transactions that have taken place. Bookkeepers are accountable for keeping records of a company's income and spending, accounts payable and receivable, along with other types of financial transactions, in a manner that is accurate and up to date. Their primary concern is making certain that all of the financial information is correctly recorded, categorised, and archived so that it can be accessed and analysed at a later time.

Key responsibilities of bookkeepers include:

Recording daily financial transactions

Maintaining general ledgers

Handling payroll processing

Managing bank reconciliations

Issuing and recording invoices

Monitoring accounts payable and receivable

Generating financial reports for management review

The Scope of Accounting:

On the other hand, accounting comprises a wider variety of operations related to financial management. It entails analysing, interpreting, and summarising the financial data that bookkeepers have recorded in the books. Accountants make use of this information in order to offer business owners and those in charge of decision-making important insights and strategic recommendations. Their knowledge is vital for ensuring that one may make well-informed judgements regarding one's finances and remain in accordance with applicable tax legislation.

Key responsibilities of accountants include:

Preparing financial statements like income statements, cash flow statements, balance sheets, etc.

Identify patterns and trends by analyzing the financial data

Providing financial advice and strategic planning

Conducting financial audits and ensuring compliance

Assisting in budgeting and forecasting

Tax planning and preparation

Skills and Qualifications:

Bookkeeping and accounting are two separate but related disciplines that demand distinct skill sets and qualifications. Bookkeepers often have extensive knowledge and experience in the areas of data input, and record keeping, and are conversant with accounting software. Although bookkeepers are not often required to have a formal degree, many do have certifications in their field, such as Xero or QuickBooks, to demonstrate their level of expertise.

On the other hand, it is common for employers to need accountants to have a higher degree of education in addition to certain professional certifications. The majority of accountants have degrees in accounting, finance, or other subjects linked to accounting, in addition to certificates like CPA (Certified Public Accountant) or CMA (Certified Management Accountant). Because of their in-depth understanding of fundamental financial concepts and their extensive experience in this area, they are able to deliver useful financial insights and make strategic recommendations for the company.

Timeframe and Frequency:

In most cases, the responsibilities associated with bookkeeping are completed once per day or once per week. It is essential to keep financial records up to date in order to maintain accuracy and ensure that accounting processes proceed without a hitch. In contrast, accounting duties are more periodic in nature and are typically carried out on a monthly, quarterly, or annual basis, depending on the demands of the company and the regulations imposed by the regulatory authorities.

Focus on Compliance and Strategy:

The primary goals of bookkeeping are to keep accurate records and to adhere to the rules and regulations that govern the industry. It lays the framework for proper financial reporting by ensuring that the financial transactions of the company are correctly recorded and organised. On the other side, accounting places a strong emphasis on decision-making, in addition to strategic planning and financial analysis. Bookkeepers generate financial data, which accountants then analyse in order to assist firms in understanding their current financial health, locating areas in which they may improve, and making long-term growth plans.

Final Thoughts:

Even though bookkeeping and accounting are very closely tied to one another, they are used for very different things when it comes to the management of a company's finances. VNC Global, which is regarded among the best bookkeepers services provider in Australia, is aware of the significance of both roles in ensuring the continued prosperity and financial well-being of a wide range of business sectors. Bookkeepers play a crucial role in the recording and organisation of financial data, while accountants offer useful insights and strategic counsel based on the information provided by bookkeepers. Bookkeepers play a fundamental role in documenting and organising financial data.

It is essential for companies that want to optimise their financial operations and make educated decisions to have a solid understanding of the differences between bookkeeping and accounting. VNC Global is your reliable partner, providing outsourced bookkeeping services in Australia. Whether you require accurate record-keeping or extensive financial analysis, VNC Global can provide both. Get in touch with us as soon as possible to take the financial management of your company to new heights.

[accountcoaching]

What Is The Trend Among Indian CFA Applicants?

The number of Indian candidates applying for the Chartered Financial Analyst cfa level 1 exams has increased, which can only be described as an emerging trend.

Right now, India positions third with the most number of competitors taking the test. In June 2022, the cfa institute reported that 14,776 candidates appeared from India, China, and the United States. The worldwide number was 71,914.

CFA test in India

Specialists in the business accept that the pattern is a consequence of the development found in the Indian economy. The nation has turned into a trustworthy speculation objective guaranteeing an expansion in venture experts.

The CFA Sanction expects contender to breeze through three test levels, have a work insight of something like four years in ventures, and focus on the set of principles in proficient lead. Following this, competitors are supposed to apply to a CFA Foundation Society and become an individual from the famous CFA Establishment.

The program educational plan tests abilities and information expected in the venture business. Considering that the worldwide market is changing at an exceptional speed, the CFA test guarantees premium expert lead, moral norms, and global fiscal summary examination. The Level I test especially tests competitors on their capacity to associate their hypothetical comprehension with training. They must demonstrate their capacity for real-time analysis of the investment industry. Other significant ideas incorporate corporate money, abundance the executives, portfolio examination, protections investigation and valuation, financial aspects and quantitative techniques.

Candidates typically need more than three years to successfully complete the CFA Program. Each of the three levels requires determination and a commitment to at least 300 hours of study.

The CFA tests are held across the world in excess of 70 urban communities in December and north of 170 urban areas in the long stretch of June. Test centers are assigned to candidates based on where they prefer to be.

India’s metropolitan areas of New Delhi, Bengaluru, Mumbai, and Kolkata saw the greatest number of Level 1 test takers in 2022.

IndigoLearn is among the global leaders in international training for CPA, CFA,CMA, ACCA, Data Science & Analytics. It has helped over 500,000 professionals across the globe. With IndigoLearn, 9 out of 10 students pass their exams.

Article Source: cfa preparation

[etes-secrecy-post]

Hi, before I explain my post, I want to say something important.

• What you see my blog has become a major overhaul. And despite the changes, I decided that my 2nd account will be now my artwork blog with a secret twist.

⚠️NEW RULE! (W/ BIGGER TEXT!)⚠️

⚠️ SO PLEASE DO NOT SHARE MY 2nd ACCOUNT TO EVERYONE! THIS SECRECY BLOG OF MINE IS FOR CLOSES FRIENDS ONLY!⚠️

• AND FOR MY CLOSES FRIENDS, DON’T REBLOG IT. INSTEAD, JUST COPY MY LINK AND PASTE IT ON YOUR TUMBLR POST! JUST BE SURE THE IMAGE WILL BE REMOVED AND THE ONLY LEFT WAS THE TEXT.

⚠️ SHARING LINKS, LIKE POSTS, REBLOG POSTS, STEALING MY SNAPSHOT PHOTOS/RECORDED VIDEOS/ARTWORKS (a.k.a. ART THIEVES) OR PLAGIARIZING FROM UNKNOWN TUMBLR STRANGERS WILL IMMEDIATELY BE BLOCKED, RIGHT AWAY!⚠️

😡 WHATEVER YOU DO, DO NOT EVER LIKED & REBLOG MY SECRET POST! THIS IS FOR MY SECRET FRIENDS ONLY, NOT YOU! 😡

Okay? Capiche? Make sense? Good, now back to the post…↓

#OnThisDay: Jun 28th, 2010

Title: Seravee MuruKir

Yet, another long-ranged type of armor (known as the "Cuteness Mecha Armor") was the "Seravee" 🤖, though this time had a trick of its own (which, you'll see the entire info.) unlike the armored "Cherudim", and its based on an actual Gundam counterpart from "Gundam 00", particularly Season 2 of this 2007 Gundam Anime. Unfortunately, MuruKir's armored "Seravee" was passed by another fellow "Cuteness Defender Academy" member, Chowder (from "Chowder!"). 🍴🐻🙂

Previous: • Cherudim MuruKir (Jun 28th, 2010) - [CLICK ME!]

Seravee MuruKir Based on: GN-008 Seravee Gundam [CLICK ME!]

Armament(s):

GN Bazooka II • Seravee uses a pair of GN Bazooka IIs as one of its main weaponry, and these handheld beam firearms are improved version of the armored "Virtue's" GN Bazooka. While the firepower of a single GN Bazooka II is more than sufficient to destroy an enemy "CMA" suit, a higher level of firepower can be obtained by combining the two bazookas into the "Double Bazooka". However, the Double Bazooka has a lower rate of fire and is harder to wield than the individual GN Bazooka II.

GN Cannon • Large beam cannons that served as Seravee's other main weaponry, two are mounted on the knees and another two on the backpack. They have a simplified structure compared to Virtue's GN Cannons, but have a higher output. All four GN Cannons can swivel up and down, with the backpack-mounted ones also capable of rotating sideways. The four cannons can combine their output to jointly fire a large beam with destructive power that exceeds the level of a mobile suit, and this attack is known as "Quad Cannon". They can also be used in combination with the GN Bazooka II's for a variety of attacks. Furthermore, the GN Cannons can transform into arms and are equipped with a GN Beam Saber each. Often referred to as "Hidden Arms", these arms can wield their own GN Beam Sabers for melee combat, and can also be used to grab enemy unit at close range.

GN Beam Saber • A high power melee combat weapon that emits a beam blade made of compressed GN Particles when drawn. Since Seravee is not intended for melee combat, its GN Beam Sabers only served as reserve/spare weaponry. Despite this, Seravee has six GN Beam Sabers in total, two stored in its forearms and four more in the GN Cannons, and this ensured it did not suffer from poor melee combat capability like the Virtue. When used, the GN Beam Sabers stored in the forearms slide out to under the hands, allowing them to be grabbed instantly for attacking enemy unit. The GN Beam Sabers stored in the four GN Cannons also have similar sliding mechanism for immediate wielding by the hands of the cannons' hidden arms.

GN Bazooka II + GN Cannon Combinations ○ The GN Bazooka II can be connected to the GN Cannon for a variety of combined attacks. Interestingly, Seravee's strongest attack, which utilized both GN Bazooka IIs and all four GN Cannons, does not require such a connection.

Buster Cannon & Twin Buster Cannon ○ The "Buster Cannon" is formed when a GN Bazooka II is attached to a GN Cannon mounted on the backpack. As implied by its name, the "Twin Buster Cannon" is formed when the pair of GN Bazooka IIs attached separately to the two backpack-mounted GN Cannons.

Double Bazooka Cannon & Double Bazooka Burst Cannon ○ The "Double Bazooka Cannon" is formed when the Double Bazooka is attached to one of the backpack-mounted GN Cannons. When this combination utilizes the Double Bazooka Burst Mode, it is known as the "Double Bazooka Burst Cannon". The Double Bazooka Burst Cannon is said to fire a ball of beam energy larger than that of the Double Bazooka Burst Mode.

Hyper Burst • Also called "Hyper Burst Mode", this is Seravee's strongest attack in which the four GN Cannons are used together with the Double Bazooka Burst Mode, resulting in a huge ball of beam energy being shot at the enemy. A maximum power Hyper Burst can be triggered when both Trans-Am System and Face Burst Mode are activated, with the ball of beam energy fired being much larger than normal.

Special Equipment & Feature(s):

GN Field • The Seravee can generate around itself a spherical GN Field barrier made of compressed GN Particles for 360 degree protection against most physical and beam attacks. Besides protecting itself, Seravee can also use its GN Field to defend friendly unit behind it from incoming attacks. While Seravee's predecessor, the Virtue, generated its GN Field using four GN Field generators, Seravee is able to deploy the barrier without such dedicated generators. While the GN Field has high defensive capabilities, it comes at the cost of high particle consumption. Additionally, it is not impenetrable.

Face Burst Mode • When Seravee operates at full power, parts of its backpack will unfold to expose a huge Gundam face, and this is known as "Face Burst Mode". This huge Gundam face was made by Ian Vashti to imitate the GN-000 0 Gundam's face. When it activates, the Seravee's GN Particle emission is greatly increased, with copious amount of particles emitted from the pair of vents on the left and right side of the huge Gundam face. Additionally, this mode enhances Seravee's particle control capability as the two large, yellow antennas that unfold as part of the huge Gundam face are particle control antennas, like the four antennas on Seravee's head. Overall, Face Burst Mode has the effect of improving the GN Field's defensive performance, enable stronger ranged beam attacks, enhance mobility by maximizing the output of the two main thrusters at the bottom of the backpack, etc.

Trans-Am System • A special system that when activated would fully release all of the compressed high-density GN Particles accumulated in the "Cuteness Mecha Armor", enhancing its mobility and defensive capabilities as well as allowing it to perform at three times its normal output for a limited time. Additionally, the CM armor appeared red and afterimages were generated when moving.

MuruKir (Kirby OC) - created by ME! Armor (Mobile Suit Gundam 00) - Gundam series © Bandai Namco Filmworks, Inc. (SUNRISE), Sotsu

[richardjosephtechreporter]

What Are The Latest Business Certifications In 2023?

Business certifications can help you advance your career and improve your skills in a variety of business areas by validating your skills in a specific domain. Certifications are necessary to address the current needs of the constantly increasing digital economy.

Let us go through a comprehensive list of the latest trending business certifications that can make you more marketable to employers.

Certified Supply Chain Professional (CSCP) Certification: You can verify your skills in supply chain management with this one of the credible certifications. It is a great way to show that you understand the different aspects of supply chain management and that you can apply those skills to improve the efficiency and effectiveness of your organization's supply chain.

Six Sigma Certification: Six Sigma certifications, such as Six Sigma Green Belt and Six Sigma Black Belt, validate one's ability to analyze and improve business processes to enhance efficiency and quality.

Certified Business Analysis Professional (CBAP) Certification: This certification targets professionals who want to validate their skills in business analysis. It verifies that the certified professionals have the core knowledge to define business requirements and translate those requirements into technical specifications.

Project Management Professional (PMP) Certification: It is one of the most well-known and respected project management certifications in the world. With this certification, you can boost your professional career by demonstrating your skills and knowledge in project management.

Certified Management Accountant (CMA) Certification: The CMA certification recognizes expertise in management accounting and financial management, making it relevant for professionals in financial planning, analysis, and control.

Google Cloud Certified - Professional Cloud Architect Certification: This certification is for professionals who want to demonstrate their skills in designing, building, and managing Google Cloud Platform (GCP) solutions. It is a great way to show that you are up-to-date on the latest GCP technologies and that you can use them to build scalable and secure cloud-based solutions.

Certified Information Systems Auditor (CISA) Certification: CISA is a globally recognized certification for information systems audit, control, and security professionals. It demonstrates competence in assessing and managing an organization's IT and business systems.

AWS Certified Solutions Architect - Associate Certification: This certification is for professionals who want to demonstrate their skills in designing, building, and deploying applications on Amazon Web Services (AWS). It is a great way to show that you are up-to-date on the latest AWS technologies and that you can use them to build scalable and secure cloud-based solutions.

Chartered Financial Analyst (CFA) Certification: The CFA designation is highly regarded in the finance and investment industry, signifying advanced skills in investment analysis, portfolio management, and ethical standards.

Certified ScrumMaster (CSM) Certification: CSM certification is designed for individuals who want to become Scrum Masters and facilitate agile project management and product development teams.