Elon Musk Elon Musk is the CEO and co-founder of Tesla; CEO, leader designer, and founder of SpaceX; CEO and founder of Neuralink; and founder of The Boring Company. With an estimated net worth of $197 billion, he is the richest man in the world.25 Jan 2021 www.investopedia.com › investing The Top 10 Richest People In the World [Updated Jan. 2021] - Investopedia

Valentine's Day History and Practice

What is Valentine's Day? St Valentine's Day is an annual festival to celebrate romantic love, friendship and admiration. Every year on 14 February people celebrate this day by sending messages of love and affection to partners, family and friends. Couples send Valentine's Day cards and flowers and spend special time together to honour their love for each other. The Early History of Valentine's Day Valentine's Day is named after Saint Valentine, a Catholic priest who lived in Rome in the 3rd Century. There are many stories about St Valentine and over time these stories grew into the legend we know today. At the time of Valentine's life, many Romans were converting to Christianity, but the Emperor Claudius II was a pagan and created strict laws about what Christians were allowed to do. Claudius believed that Roman soldiers should be completely devoted to Rome and therefore passed a law preventing them from marrying. St Valentine began to marry these soldiers in secret Christian ceremonies and this was the beginning of his reputation for believing in the importance of love. Eventually, Valentine was found out and jailed for his crimes against Claudius. While imprisoned, Valentine cared for his fellow prisoners and also his jailor's blind daughter. Legend has it that Valentine cured the girl's blindness and that his final act before being executed was to write her a love message signed ‘from your Valentine'. Valentine was executed on 14 February in the year 270. How did Valentine's Day develop? It wasn't until more than 200 years later that 14 February was proclaimed St Valentine's Day. By this time Rome had become Christian and the Catholic Church was determined to stamp out any remaining paganism. A pagan fertility ritual was held in February each year and the Pope abolished this festival and proclaimed 14 February Saint Valentine's Day, thus establishing this feast day on the Catholic Calendar of Saints. The poet Chaucer in the Middle Ages was the first to link St Valentine with romantic love. This was the beginning of the tradition of courtly love, a ritual of expressing love and admiration, usually in secret. This custom spread throughout Europe and stories grew about a High Court of Love where female judges would rule on issues related to love on 14 February each year. Historians believe that these meetings were in fact gatherings where people read love poetry and played games of flirtation. Valentine's Day Symbols The practice of sending love messages developed into people sending special cards expressing their affection. These cards were beautiful creations handmade by the sender and individually designed to show how much they loved the recipient. Cards would usually contain sentimental verse, proclaiming the beauty of the receiver and how much they were loved. Saint Valentine's Day cards were decorated with pictures of cupid, hearts and flowers and trimmed with lace and ribbon. These images are still used today to symbolise love and are recognised all over the world. What is Valentine's Day in Contemporary Times? While Valentine's Day is celebrated in most countries, different cultures have developed their own traditions for this festival. In some parts of the world Valentine's Day is observed as a day for expressing love between family members and friends, rather than that of romantic couples. Some traditions include leaving lollies and gifts for children and others include acts of appreciation between friends. Valentine's Day is most commonly associated with romantic love, with millions of Valentine's Day cards being exchanged each year. Gifts of flowers or a single red rose are sent with romantic messages to loved ones and couples spend special time together. Many couples choose to celebrate Valentine's Day with dinner, a picnic or special home-cooked meal. Many restaurants offer alentine's Day dinner promotions and food is often presented with symbols of love like hearts and flowers. Another popular Valentine's Day activity is to indulge in a luxury hotel stay in a beautiful location, allowing a couple to get away from it all and enjoy some quality time together. Marriage proposals are also popular on Valentine's Day, and it is often chosen as the perfect day to express their love and commitment. Some marriage proposals are delivered very creatively, such as after climbing to the top of a mountain, or posting a message on a billboard. Whatever the method, marriage proposals made on Valentine's Day are generally romantic and memorable.

What to ask in a job interview?

Your questions must show your own thought process.
What are the organization's/company's strengths and weaknesses compared to its competition?
How does upper management view the role and importance of this department and this position?
What is the organization's plan for the next five years, and how does this department fit in?
Could you explain your organizational structure?
What do you most enjoy about your work with this organization / company / agency?
How have various types of decisions been made?
What are the various ways employees communicate with one another to carry out their work?
How will my leadership responsibilities and performance be measured? By whom?
What are the day-to-day responsibilities of this job?
Could you describe your company's management style and the type of employee who fits well with it?
What are some of the skills and abilities necessary for someone to succeed in this job?
What is the company's policy on providing seminars, workshops, and training so employees can keep up their skills or acquire new ones?
What particular computer equipment and software do you use?
What kind of work can I expect to be doing the first year?
What percentage of routine, detailed work will I encounter?
How much opportunity is there to see the end result of my efforts?
How and by whom will my performance be reviewed? Are there specific criteria upon which I would be evaluated? And how frequently is formal and informal review given to new employees?
How much guidance or assistance is made available to individuals in developing career goals?
I read on the company / organization / agency website that employees have recently done presentations at XX conference. Is that a typical opportunity in the job for which I am interviewing? Are there specific professional organizations employees have been encouraged to join?
How much opportunity will I have for decision-making in my first assignment?
Can you describe an ideal employee?
What is your organization's policy on transfers to other cities?

Australia Election-21 st August 2010

Australian voters will cast ballots Saturday in their most closely contested election in years.

The final polls showed Prime Minister Julia Gillard, the head of the Labor Party, in a virtual tie with the leader of a Liberal Party-led coalition, Tony Abbott.

If she wins, Ms. Gillard will be Australia's first woman to be elected as prime minister. She replaced Kevin Rudd as Labor leader two months ago amid dwindling voter support for the ruling party.

Ms. Gillard has argued that Labor's economic policies brought the country through the global recession better than other developed countries. But Mr. Abbott says the party squandered public money on lavish stimulus programs.

The two candidates also disagree on a proposed mining tax and the composition of a new telecommunications infrastructure.

Ms. Gillard has faced a series of political hurdles, including opposition to the proposed mining profits tax, continued weakness in the economy and animosity from some party members for ousting Mr. Rudd.

During the last day of the campaign Thursday, she praised the government's investment in public services such as health, education and the national broadband network.

Finance Bill 2010-Bangladesh

PROPOSED CHANGES IN INCOME TAX LAW
BY
FINANCE BILL-2010
SHORT POINTS FOR DISCUSSION

1. By amending 32(7), exemption of capital Gain from sale of shares of companies listed in
Stock Exchange is withdrawn without any exception.

But exemption of Capital Gain from Sale of Govt. Securities Continues [So 32 (7)] as
before.

This exemption as per 8udget Speech must be specifically incorporated in the Act in order
to avoid dispute because exemption will not be allowed unless there is Specific provision
for same.
Sponsor share holder or Director of companies listed in the stock exchange required to take
prior consent of Securities & Exchange commission for transfer of their shares and it is
now provided that the securities & Exchange comm ission shall collect tax @5% on excess
of transfer price over face value, i.e, capital Gain on Sale of Shares form Sponsor
Shareholder or Director at the time of giving consent to said transfer of share and that the
taxes so collected shall be final discharge of tax liability. This provision will not apply to
the shareholders other than sponsor shareholder or Director as they do not require to take
consent of SEC for transfer of shares.
3. Share premium has been made subject to collection of Tax @3% of premium by Securities
& Exchange Commission and the Tax so collected shall be final discharge of tax liability
(S. 531. & 82C).
4. Withdrawal of benefit of declaration of undisclosed Income (Special Tax Treatment) in the
following cases:
S. 19
S. 19/\/\
Invcstmcnt in ncw industry
Invcstmcnt in Balancing, ModcrnisaLions, rcnovation, cxtcnsion, dc of
Industry.
Investment in stocks & Shares
Investment in I-louse property
S.19/\/\/\
S. 19B13BB
5. /\s per newly inserted section 19C, sources of fund will not be questioned of any sum
invested in the purchase of Bond Issued by Infra structure Finance fund on Payment of Tax
@1 0% before filing of Return.
6. Benefit of depreciation will be allowed on bridge or road or fly over owned by physical
Infrastructure undertaking.
7. Tax free Limit of Excess perquisite is increased from Tk. 2 lacs to Tic 2,50,000 as per S.
30 (e).
Energy Saving Bulb
Solar Energy Pancl,
Barrier Contraceptive
Or Rubber latex
9. New condition of Tax holiday is to obtain a clearance certificate from Directorate of
Environment.
From 7.5% to 15% Commission to a Stevedoring Agency or making
payment to a private Security Service Agency
\
From 0.25% to ]% Collection of Tax from Member of Stock Exchange
Brick Field:
From TIc] 0,000 to Tic 30,000 for one Section Brick Field.
From TIc 12,000 Tic 45,000 for one & hal l' Section Brick Field and for
two Section Brick Field Tk. 60,000 for three Section Brick Field.
From 4% t 7.5% Commission or remuneration paid to Agent of Foreign
byeI'.
13. President of Tribunal [(So ] 1(4)]
Existing Provision: From one of the Members of Tribunals.
Proposed : From a member of the Board or holds Current charge of a member of the
Board.
14. Equity received by a Private Limited Company or Public Company NOT listed with a
Stock Exchange at the time of increase in paid up capital by issuing shares shall be treated
as Income from other sources of issuing company if said equity is not received by crossed
change of Bank transfer:
Existing Provision is to make similar treatment in the case of all equity but it is now
proposed as above which means this new provision will not apply to Equity other than
equity other than raising capital reS. 19 (24)1
New withholding Tax @1% on compensation against acquIsItIon of property by Govt.
where immoveable propert-y is situated outside any city corporation, Paurashava or
Cantonment Board.
Existing provision to collect Tax @2% on compensation for requisition of immoveable
property situated within the jurisdiction of city corporation, Paurashava or Cantonment
Board (S. 52C) will conti nus.
~~
Withdrawal of~r~a~ exemption from deduction of Tax at source from Interest on savings
eerti fieates. Tlili exem ption was 1,ither to appl icable to :
a) Total Interest not exceeding Tic 1,50,000 in any income year.
b) Interest on saving eerti ficates purchased before 01.01.2004.
[I st & 2nd provision to S. 520]
The existing exemption will, however, continue in respect of interest on saving certificates
purchased by an approved superannuation Fund or Pension Fund or Gratuity Fund or
recogni/.cd Provident Fund or a Workers Profit Participation. Fund.
17. Increase in the amount of Tax to be collected at the time of registration of building or
apartment from the transferer who is engaged in real estate or Land Development
Business.
(i) Tic 20,000 per square metre in the eases of Building or apartment situated at
Gulshan Model Town, Banani, Baridhara, DOHS, Dhanmondi RIA, Lalmatia Housing
Society, Uttara Model Town, Bashundhara RIA, Dhaka Cantonment Area, Dilkushak
CIA, Karwan Bazar CIA of Dhaka, Khulsi RIA, Panehlaish RIA and Agrabad of
Chittagong.
18. Withdrawal of exemption from deduction of Tax on Interest on deposit of post office
saving account. This exemption was applicable where total amount of interest does not
exceed Tk. 1,50,000 during the year (S 531)
This provision will now be applicable where total Income as per latest assessment exceeds
Tic 4 lacs as against prcscnt limit ofTk. 3 lacs.
As per amendmcnt made in S.64, advance Payment of Tax will also be applicable to
capital Gain from sale of shares of companies listed in Stock Exchange.
20. Advance paymcnt of Tax by new assessee as pcr S. 68.
21. Interest on short paymcnt of~Advance Tax U/S 73 is to be now calculated from the 1st day
of April instcad of existing 1st day of July.
22. The cxtension oftimc for filing Income Tax return U/S 82BB (Univcrsed Self Assessmcnt)
has now become availablc ..
At present, no such extcnsion is available. The consequential amendment is also made is
S.82BB(2). .
23. Pcnalty NOT excceding Tk. 20,000 for using Fake TIN. (New S. 124A)
24. Punishment for using Fake TIN in addition to penalty noted above (New S. l65A)
25. TIN Certificate will now be required in the following cases U/S 184 (A) (q) (r) (s) :
(a) Application for commercial electrical & gas connection in a city corporation,
paurashava on cantonmcnt Board.
(b) Rcgistration, change of ownership or renewal of Fitness of a bus, Truck, Prime over,
lorry, etc plying for hire.
26. Withdrawal of Exemption of Interest or profit form pensioners' sav1l1g certificate
(6th Sched ule, Part A, Paragraph 41)
27. Withdrawal of Tax exemption to production ofpelleted poultry feed and the bcnefit of Tax
exemption to Income from Fisheries will not be applicable ifit is owned by a company.

Football history in Brazil

Brazil is well known for its Carnival, its Beautiful Women and Football.

Whereas the first two of these items are bedded in early historical and cultural roots the third is much more recent dating back to the end of the last century.

It is a tale of true sportsmanship and ideals of adventure and of course good fortune ... and starts with an expatriate named Miller who worked on the railway construction project in Sao Paulo together with some 3000 other immigrant families from the British Isles in the last decades of the 19th century. At that time the population of Sao Paulo City was 300,000. This was the golden age of industrial development. Today Sao Paulo is the third largest in the world with over 10 million inhabitants.

Back to Mr. Miller who decided to send his young boy Charlie to England for a good all-round education. Charlie aged 10 soon after duly arrived at a school in Southampton called Bannisters in 1884. This was the beginning of a soccer apprenticeship by Brazil’s first player. Charles was a natural who quickly picked up the arts of this popular college game in England.

The football association was being formed at the time. Eton, Rugby, Charterhouse and other colleges all had developed their own rules to the game. Indeed Rugby refused to drop the ball handling and went on to devise their own separate game.

The game was also played in different styles about the country. In the south where the ground was hard and dry a dribbling game developed in which a quicker football was played with less passes. This was contrary to the passing game more popular up north where it was practised on muddy fields at a slower pace.

Young Miller therefore became skilled at the dribble, swerve, feign, use of rapid speed as well as in taking freekicks and heading. As an accomplished winger and striker he held school honours that were to gain him entry first into the Southampton Club team and then into the County team of Hampshire.

In 1892 a couple of years before his return to Brazil, Charlie was invited to play a game for the Corinthian Football Club a team formed of players invited from public schools and universities. This Club played football using the Greek Olimpian spirits of true sportmanship in the purest form. If a penalty was conceded by the team the goal keeper would not try to defend it. They were a team of ambassadors to the game that toured around the world and remain up until today where they play still under the Corinthian Casuals name, as amateurs.

On his return Charles brought some football equipment and a rules book with him. He then went on to develop the new rules of the game amongst the comunity in Sao Paulo.
In 1888 six years before his return the first sorts club (picture right) was founded in the City. SPAC, Sao Paulo Athletic Club. (Today SPAC Club is the location for the meetings of the Round Table No. 1 Sao Paulo on each third Tuesday night).
So it was then that the first clubs were formed in Sao Paulo. At the turn of the century. SPAC won the first three years championships. Miller’s skils were far and above his colleagues at this stage. He was infact given the honour of contributing his name to a move involving a deft flick of the ball with the heel "Chaleira" which today is still a marvel to see as practised by the skillful ball players of the local and national teams. Indeed the skills of such players as Rivelino, Socrates and the greatest of them all Pele, owe no small debt to the exploits of this poneer in Sao Paulo of modern day football and particularly the skilful dribbling game.

This story has many other historical curiosities amongst which one was the bond that Charles Miller kept with English football throughout his life. Teams from Southampton and Corinthians Club came over to Brazil and played against SPAC and other teams in Sao Paulo. One on occasion in 1910 a new local team was about to be formed after a tour of the Corintians team to Brazil and Charles was asked to suggest a name for the team. He replied why not call yourselves after Corintians and so it was that one of the most popular clubs in Brazil got its name. A team that today is Brazilian Champion (2005) and boasts great names amongst its past and present players.

A final anecdote to relate concerns the year 1988 when SPAC Club celebrated its centenary and the English Corintians Team came across again to play them at Morumbi Stadium. The end of the tour was a classic against the local professional Corintians paulista team with Socrates and Rivelino amongst its players. This game was played at Paecambu Stadium in Sao Paulo and true to Corinthian principles of good clean football the score was 1 to 0 in favor of the locals when as agreed Socrates changed shirts to play alongside the English amateurs. This did not affect the score unfortunately although a largely packed stadium was cheering on for a drawn result.

So there it is now told " with acknowledgement to others who have researched the story from the SPAC Club in Sao Paulo " and now relayed via the Round Table network to all who browse the web.

Let it not be forgotten that the game was invented to be played at the highest of ideals and such deft ball skills were duly brought to Brazil where they were to be uniquely grafted into purest golden treasures to be seen and held in wonder by all later generations until this day.

Details of ICAEW Exam & Membership for ICAB Members

http://www.icaew.com/index.cfm/route/171219/icaew_ga/en/Qualifications/Train_for_the_ACA/ACA_international/Bangladesh/ACA_in_Bangladesh

Members of the Institute of Chartered Accounts of Bangladesh (ICAB) are eligible to join the ICAEW. Below are details of your entry requirements and how to apply for ICAEW membership. Once you have joined the ICAEW, you will be entitled to use the designation 'ACA'.

o Minimum entry requirements
o How to join
o Benefits of joining
o STE programme
o Tuition and exams
o Practicing certificate
o Memorandum of Understanding

Minimum entry requirements
Members of the ICAB who have obtained membership by complying with its training and examinations requirements can become a member of the ICAEW. You must maintain ICAB membership to continue to be eligible for ICAEW membership, and comply with our CPD regulations and Code of Ethics.

ICAB members must pass ICAEW’s final three examinations:
• Technical Integration - Business Reporting
• Technical Integration - Business Change
• Case Study

You must also complete ICAEW’s Structured Training in Ethics which is an online programme accessed via the ICAEW website.
How do I join the ICAEW?

To become a member of the ICAEW you must complete the following steps:
• 1. Register with the ICAEW
• 2. Purchase learning materials for required examinations
• 3. Undertake tuition
• 4. Register for your examination(s)
• 5. Sit and pass the examination(s)
• 6. Complete the Structured Training in Ethics Programme
• 7. Apply for ICAEW membership

1. Register with the ICAEW
ICAB members must register with the ICAEW to become eligible to join the ICAEW.

What do I need to include with my application?
Submission of application must include:
• Personal details
• Proof of membership
• Proof of good standing
• Confirmation of ICAB CPD compliance

Where do I send my application?
Please return your completed form and supporting documentation to:
Membership Applications
Finance Department
ICAEW
321 Avebury Boulevard
Milton Keynes
United Kingdom
MK9 2FZ

Or email it to applications@icaew.com

Registration costs
o Registration fee
o £ 165.00
•
o Credit for Prior Learning Fees
o £ 0 – Fees waived for 2010

2. Purchase learning materials for required examinations
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.

• Register to receive alert about tuition arrangements
ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing

For further information, please visit the learning materials area of the website.

Exams

ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams

Cost of exams
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

3. Undertake tuition
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements

ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew

Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing

For further information, please visit the learning materials area of the website.

4. Register for your examination(s)
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements

ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing
For further information, please visit the learning materials area of the website.

Exams

ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams
Cost of exams
•
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

5. Sit and pass the examination(s)
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements
ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials
Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing
For further information, please visit the learning materials area of the website.

Exams
ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams
Cost of exams
•
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

6. Complete the Structured Training in Ethics Programme
You are required to complete our Structured Training in Ethics (STE) programme before applying for ICAEW membership. As professionals, ICAEW members have a duty to act ethically and in the public interest at all times and not just in isolation whilst they are working.

Download STE programme
Please read the following instructions and then download the zip file to access the programme.
• User instructions (PDF 324kb/3 pages)
• Download STE programme (Zip)
• Download STE guidance notes (PDF 40kb/2 pages)

About the Structured Training in Ethics programme
We believe ethics to be the cornerstone of being a chartered accountant. Ethics and ethical behaviour helps protect you and your employers' professional reputation. They also protect clients, employers and the public.
You will be required to declare completion of the STE programme on your admission to membership application. On admission to membership of the ICAEW, you must adhere to the ICAEW's Code of Ethics.

7. Apply for ICAEW membership
Further details of your route to membership are contained in our progression route diagram (PDF 34kb/1 page), which will outline timings and your progression route.
Benefits of joining ICAEW

As an ICAEW member, you will be entitled to use the highly respected ACA designation, which is widely recognised throughout the world. You also gain access to our full suite of member support and benefits, including:
• Free and confidential telephone advisory lines, including technical, ethics, anti-money laundering and practice advisory services
• Access to ICAEW web site including help sheets and access to the vast range of external information and databases available via our Library & Information service
• Monthly email alerts containing all the latest business and accountancy news and hot issues
• A complimentary subscription to Accountancy Magazine
Further information can be found at www.icaew.com/members

Practicing certificates and regulated areas

Please note that membership of the ICAEW does not by itself grant practicing rights.
ICAB members who join the ICAEW will be eligible for a practicing certificate on the same terms as other ICAEW members.

UK audit rights are controlled by the Professional Oversight Board and cannot be awarded to ICAB members joining the ICAEW.

Australian History

The first settlers are thought to have arrived around 50,000 years ago. This would have most likely been at a time when the sea levels were low, the land was more humid and animals larger.

Although much of Australia became populated, the central dry areas didn't attract settlers until around 25,000 years ago. The population grew proportionately quicker around 10,000 years ago as the climate improved.

How to Play the Didgeridoo


At the time of British settlement at Sydney Cove it is estimated that 300,000 aboriginal people, speaking around 250 languages inhabited Australia.

On arrival, finding no obvious political structure, the Europeans took the land as their own. The Indigenous people were driven out of their homes and many killed. Various new European diseases spread rapidly amongst the indigenous people, killing many. The introduction of feral and domestic animals contributed to the destruction of natural habitats.

Fighting wiped out the Aboriginal population in Tasmania and greatly reduced the numbers in the rest of Australia.

During the early part of the 20th century legislation's were passed to segregate and protect Aboriginals. This involved restrictions on where they could live and work and families being broken up.

After World War II, assimilation became the governments aim. All rights were taken away from the Aboriginals and attempts made to 'Europeanise' them.

During the 1960's the legislation was reviewed and the Federal Government passed legislation for all Aboriginals to be given citizen status. However, it wasn't until 1972 that the indigenous people were given back limited rights to their own land. The situation has been steadily improving for Australia's Indigenous people, although many feel more needs to be done.

Happy Birthday to Tashin & Yusha (my Nephews )

Wish you both all happiness in life. with Love
Annu...

Recipe of chocolate cake

I love this recipe for chocolate cake, in which the beautiful earthy taste of chestnuts - both honeyed and mealy - combines with dark chocolate and Spanish sherry to make a decadent treat.

Ingredients:
150g dark cooking chocolate
75g unsalted butter
125ml Pedro Ximenez fino sherry, or if unavailable use a dry sherry
6 medium eggs, separated
150g castor sugar
½ cup chestnut puree*
70g hazelnuts, toasted, skinned (rub off with a cloth) and coarsely chopped
50g self-raising flour, sifted
55g cocoa powder
* Chestnut puree is sold in jars or tins, either sweetened or plain (either is fine for this recipe), and can be found in good delis, some supermarkets or specialist shops.

Method
Preheat oven to 180C (170C if you have a fan-forced oven). Grease a 24cm spring-form tin with butter, then line with baking paper.
Melt the chocolate and butter in a bowl over a pot of simmering water. Add the sherry and gently stir until combined. Leave to cool.
Whisk egg yolks with sugar until light and fluffy. Add the chocolate mixture, the chestnut puree and hazelnuts. Stir until well combined.
Beat the egg whites until stiff peaks form and carefully fold into the chocolate with the sifted flour and cocoa powder.
Pour into the prepared tin and bake for 50-60 minutes. Test by inserting a skewer in the centre - if it comes out clean, it's ready. Cool in the tin before turning out.

To serve
Serve with whipped cream.
Serves 12.