#job new circular 2021

[banglajobnews]

GSB Job circular(ভূতাত্তিক জব-২০২২)

বাংলাদেশ ভূাতত্তিক জরিপ অধিদপ্তর (gsb job circular ) এর রাজস্ব খাতভুক্ত নিম্ন বর্ণিত পদ সমহে অস্তায়ী ভিত্তিতে বাংলাদেশের স্থায়ী নাগরিক গণের নিকট হতে আবেদন শুরু হয়েছে। উক্ত অধিদপ্তরে ২৯ টি পদে মোট ৭৪ জনকে নিয়োগ দিবে। ১/০৭/২০২২ তারিখে  ১৮-২০ বছর এবং মুক্তি যোদ্ধা কোটার জন্য ১৮-৩২ বছর পর্যন্ত বাংলাদেশের সকল নাগরিক আবেদন করতে পারবেন। আবেদন শুরু- 28/07/2022 শেষ হবে- 27/08/2022 আবেদন এর লিংক  মুল…

[aflame4goinghome]

Landslide

j.m.k. x reader

word count: 2.4k

summary: Your last date night with Josh before the next leg of their tour is a bittersweet one. But, the night may not end as sad as you might have expected...

warnings: None! Enjoy some sweet Josh fluff for today ;)

a/n: This is my first fic so bear with me! This idea came to me one night and I just couldn't shake the feeling that I had to write it down. I recommend listening to Landslide by Fleetwood Mac while reading, as this little story is based around the song and will include several song lyrics. enjoy :)

You walk out of your bedroom and check your watch for the time.

6:55 PM. Josh texted you earlier this afternoon to let you know he’d be there to pick you up at 7.

“Well, this is it,” you say to yourself as you adjust your necklace in the large circular mirror in the foyer of your apartment. You take this moment to examine your outfit, your jewelry, your hair. 

You decided to wear a new dress that you picked out last weekend - a black dress with lacey, long sleeves and a v-neckline. Around your neck, you’re wearing the gold necklace that Josh had given you for your one-year anniversary - a small pendant with a J engraved on it. You gave your long hair some loose curls with your curling iron, finishing it off with the front pieces pinned back to keep them out of your eyes. You want everything to be perfect. Absolutely everything.

For the past few weeks, you knew that this day would come. The last day you can spend with him before he leaves again for another leg of their tour. While you’re so proud of their success and how happy it makes him, there’s another part of you that dreads these moments where you have to say goodbye. 

Since you and Josh had met not too long into the pandemic, in early 2021, adjusting to him going on tour has been difficult. You were both so used to seeing each other every day that it was hard to imagine him not being there. Obviously, this isn’t the first time. They’ve been on tour practically all year, but every time he leaves feels like the first time. With your job in Nashville, it’s very difficult to get time off to go with him for a long amount of time. You were able to spend some time traveling with the band in Europe over the summer since you used your vacation time, but that has now run out.

Lost in your own thoughts, you barely hear the knock on the door. You finally hear another knock, a louder one, and take a deep breath as you walk to open the door. You turn the knob and waiting there on the other side, with a huge smile on his face, is Josh. Your Josh. Just seeing his face and his smile is enough to brighten up any bad mood.

He’s wearing his favorite long-sleeved white shirt, a pair of khaki pants, and high-top white vans. He has his usual long, beaded necklace around his neck, and you notice that it seems he has shaved the sides of his head a bit more - probably in preparation for tour. He always liked to have a fresh haircut before a new string of shows.

“Hi, darling,” he says, looking down to take a glance at your outfit and then returning his eyes back to yours. You smile back, “Hi, love. I just need to get my shoes on and then I’ll be ready to go. Get in here, you.” He crosses the threshold and you notice he’s holding the most beautiful bouquet of flowers that you’ve ever seen - an arrangement with baby’s-breath and daisies, your favorite. You slide on your heels and then look back at Josh. “Are those for me?” you ask with a smirk. He replies with a nod and a kiss on your cheek as you take them from his hands and bring them to the kitchen to find a vase. 

Josh follows you into the kitchen and leans against the counter as you cut the stems, fill the vase, and place them on the center of your kitchen island. He looks you up and down again. “Angel, you look so beautiful. It’s like you were handpicked by God himself and brought down to Earth just for me.” You look down bashfully, but he brings his hand to your chin and lifts it back up to look at him. He smiles widely once again and plants a short, but sweet, kiss on your lips. You smile into him and pull away, saying “Come on love, it’s time to go. We’ll be late for our reservation.” He groans out, “Fine, if you insist,” and extends his arm for you to grab and walks you out the door. 

It’s only a short car ride to your favorite restaurant in Nashville, a steakhouse with an intimate and cozy atmosphere, and the best food in town, in Josh’s opinion. Josh’s jeep pulls into the parking lot and he pulls into a space in the front, turns the car off, steps out, and opens your door. You flash him a smile, step out of the car, and hold his hand as you both walk into the restaurant. He opens the front door, saying “After you, m’lady” with a cheeky smile on his face. He’s always a gentleman, even when he’s cracking jokes. 

You both sit down at your favorite table and don’t even bother to look at the menu - you both already know what you want. It’s oddly comforting, to have a go-to place for dates like this, because you both already know everything like the back of your hand and can just focus on each other. No need to look at the menu or feel worried about what to get, you can just talk to each other and enjoy the other’s company. Moments like these, where you both can just bask in the other’s presence, are the moments that you know you will miss the most while he’s gone. The thought of it leaves you a bit sad, and you can’t seem to hide the emotions on your face. The waiter comes to take your drink and food orders. Josh takes your hand from across the small table with a smile as the waiter leaves.

He takes this time to examine your face and notices the sad look that has appeared there. “Darling, what’s wrong? You look like you’ve seen a ghost.” You turn a shade of pink, embarrassed that you wear your emotions so clearly on your sleeves, and sigh. “It’s nothing, my love. I’m sorry, I’m just really going to miss this- miss you.” You cringe a bit, knowing that you’re probably going to bring the mood down by bringing it up.

He gives you a weak smile, and you can tell he’s feeling the same way. He squeezes your hand and says “I’m gonna miss you too, angel. So much. More than anything. But we’re gonna be okay, just like we always are.” He then smirked, and you knew this look from a mile away. He always made that face when he was about to tell some elaborate, dramatic story. “When the sun and the moon fell in love, they thought they would never be able to be together. But they have eclipses, don’t they?” You smile wide and nod. “We’re finishing our eclipse tonight, and that’s always hard. But we’ll have another eclipse again before you know it, my moon. And it will be beautiful. We’ll be alright, don’t worry your pretty head about all that right now. Let’s just live in the now, yeah?”

Josh always knew exactly what to say to calm your mind, he had this way with words that no one else has ever had before. He is so incredibly special and doesn’t even know it. He really is the sun to your moon, your other half, your soulmate. 

You nod and he brings your hand up to his mouth, planting a small kiss on your knuckles. You both go about the rest of your meal like normal, like there is not an impending storm coming to disrupt the paradise you both have worked so hard to build. You laugh, you tell stories, and you just soak up each other’s presence. Finally, it’s time to leave, so Josh pays the bill and offers his arm to you yet again to walk you out to the car. You take it with a smile and walk out of the restaurant.

He opens the car door for you yet again, and you get in. He rounds the front, opening his own door and getting in, then turning it on. He backs out of the space and pulls onto the street to take you back home. You take this moment to switch on the radio, turning on the 70s radio station that you both love so much. You hear a familiar guitar pattern and smile softly to yourself as the song starts.

I took my love, I took it down

I climbed a mountain and I turned around

You turn to Josh and he smiles wide, grabbing your hand in his.

And I saw my reflection in the snow-covered hills

'Til the landslide brought me down

One of yours and Josh’s favorite songs. On your first date, you brought him home for a drink and he sifted through your record collection in your living room. As he flicked through the records, he spotted Fleetwood Mac, their self-titled, and smiled to himself. He looked back at you, and said “Fleetwood Mac? Good taste!” and then turned to place it on the turntable. You both sat on the couch and sang along to all of your favorite songs, until Landslide came on. He stood up, reached his hand out for yours, and raised an eyebrow at you, silently asking you for a dance. You obliged, placing your hand in his and standing up. You put your right hand around his neck, keeping your left still in his, and resting your head on his shoulder as you swayed to the beautiful song. That’s when you knew that Josh Kiszka was going to be a hard one to forget. And you were right. You were never able to forget about him, and you never will. Instead, you fell in love. Fast, and hard.

He looks over at you and starts to sing along.

Oh, mirror in the sky

What is love?

Can the child within my heart rise above?

You smile, and reply:

Can I sail through the changin' ocean tides?

Can I handle the seasons of my life?

You laugh together with love in your eyes as you both sing in harmony for the chorus.

Well, I've been afraid of changin'

'Cause I've built my life around you

But time makes you bolder

Even children get older

And I'm getting older too

At the guitar solo, he brings your hand to his mouth and peppers it with short soft kisses, making you giggle. God, you love him. There was no one else in this world that you would want to sing in the car to your favorite songs with. This moment has made you absolutely sure that you both would be okay. No matter what happens and how far away from each other you will be, you will always have this. Love for music, together. That feeling alone defies any amount of distance from each other. 

You sing the chorus together again, and you smile as he sings the final verse to you as he pulls into a spot in front of your apartment and puts it in park. 

Oh, take my love, take it down

He turns to you and places his left hand on your cheek.

Oh, climb a mountain and you turn around

And if you see my reflection in the snow-covered hills

Well, the landslide bring it down

You kiss his hand that cups your cheek and he looks at you to finish it. You place your right hand on his hand in his lap, and sing:

And if you see my reflection in the snow-covered hills

Well, the landslide bring it down

Oh, the landslide bring it down

Tears start to form in your eyes and he brings you in for a kiss. A kiss that feels like it could be your last kiss, so passionate and forceful that it takes your breath away. Every last kiss when you say goodbye before tour felt this way, but this one was different. Good different, you think. 

Josh pulls away and reaches into his pocket for his wallet. He opens it and pulls out what looks like a house key. You give him a puzzled look as he places it in your hand and closing it. 

“Y/n. This is a key to my house. I want it to be our house, angel. I want to come home from tour next time to see you and your beautiful, smiling face waiting for me in our home. Together. I don’t ever want to come home to a house that doesn’t have you in it ever again. Please say yes, darling.”

You smile so wide and open your purse, placing the key inside. You look back up at him, “Oh, Josh, of course I will. I’d love nothing more than to start a life with you, my sun.” You lean in and give him a hug so tight that he thought he might explode, as he places a kiss on the top of your head and rubs your back with a smile on his face. 

He pulls away and cups your cheek. “You can move your stuff in as soon as tomorrow. As long as I come home to see all of your things in my house and your beautiful face smiling back at me, I’ll be happy. I never want to have to say goodbye to you like this ever again,” he says with a smile. “Goodnight, y/n. I’ll miss you more than anything, my moon. Our next eclipse will be the best one yet.” He kisses you softly, and you pull away and caress his cheek one more time. “Goodnight Josh. You’ll be coming home to me again before you know it. Go kill it, rockstar.” You smile wide and open the car door, getting out of the car and closing it shut. You give him one last smile, blow him a kiss, and walk into your apartment lobby.

As you unlock your door and go inside, you can’t help but smile to yourself. You don’t even care about the logistics of ending the lease for your apartment, or hiring a moving van, or telling your parents. All that matters is that, soon enough, your home is going to become your home, yours and Josh’s. Together. Not even a bittersweet night like tonight could ruin that. You take your shoes off and walk towards your bedroom to get ready for bed, allowing your mind to wander off and think about all the possibilities of your future. 

Before you know it, the sun and the moon will eclipse once again, and it will be life-changing.

[separatist-apologist]

No, I wasn't trying to start an argument.

A lot of the takes that you made about ACOSF/ACOTAR/Cassian etc in 2021 I agree with. I didn't mean to imply that you shouldn't move on. I just wanted to know how? I was so angry about many things that had happened in ACOSF that I couldn't enjoy the fandom like I used to. It doesn't help with all the ship/character wars all over TikTok, twitter and Tumblr. It's never-ending.

There is always some video or post or comment that brings up all those issues and it stops being fun.

Genuinely, I mean this with all sincerity, block it. Scroll on titkok (I'll report videos as like, uninteresting to me. ESPECIALLY on TikTok, if you watch one video it'll push even more until you're drowning in it), block on Tumblr/Twitter and leave the Facebook/reddit groups. It's the same circular arguments over and over, made worse by:

1. People who LOVE to fight. There can be no common ground or understanding if the main motivation is to fight

2. People who didn't read all the books and operate on second/third hand information they parrot and make worse.

3. And brand new people showing up for the first time that have never heard the arguments and want to engage

I genuinely understand your frustrations. I had so many, vocally, as you're well aware of. And it sounds like what was happening to me is happening to you. I was burned out and miserable. It wasn't fun, it felt like work and I have a job already. This is free time.

I just had to let it go. Like, at the end of the day, none of it is real. Why am I waging war over it? Why am I making other people feel badly for not agreeing with my interpretation? There is so much I genuinely like, and connecting with people who like those things too (and different things!! If I could recommend even one thing, it's to make friends with people who have different view points (so long as they're not like, hateful to real people).

There is space for multiple things to be true. You can have your criticisms, still. I don't know anybody who doesn't, nothing is perfect. But if you can't move past it, I'd also gently suggest like, why subject yourself to that? Almost everything has a fandom these days. This is your hobby too. It's okay to let go of things that no longer serve us

[penzi-penzi]

File 2. The End of the Squall (liveblog)

I started a new job and I've been SO BUSY, but this show is very fun to listen to at least. I kept typing and then retyping and explanation of how the episodes bring me joy and how I keep thinking back on them fondly, but then I realized that... that's kind of the point of entertainment? I guess I got kind of used to reading books I don't like or watching mediocre movies over the years, now whenever something is actually good I never shut up about it.

Also, I looked through the episode titles and noticed that all the titles start with what the previous episode's title ended with. I wonder if that has any significance or if it's just a stylistic choice.

Who's the announcer at the beginning of the episode? I dunno, I just found their voice kinda funny. Like, this movie trailer announcer person is just heralding the arrival of an over-enthusiastic nurse.

I wonder why the logo for the series is an hourglass.

Also, why does it play the sounds of frequencies switching and tape recorders flipping on at the beginning? I'm convinced I'm overthinking it at this point.

Wait, 8:75??? It took me a second to catch that, what??

Unrelated, but I wonder who Syd's enemies are

Neadertals

I swear I'll stop bringing it up, but now whenever I think of the word infestation, I just remember episode 39 of the magnus archives. All I can picture now are penguins burrowing into people's bodies and piloting them around like skin mechs

What's Lucille gonna do about PENGUINS, Syd?

I'm gonna start calling myself a flightless bastard

...The penguins were building their numbers until there were enough to properly bury you? I'm sorry I'll stop

(Now I can't stop imagining a circular doorway made of penguins embedded in porous rock from which penguins seep.)

I feel like the flamethrower would've been a better idea Lucille. Also, Syd, don't let the penguins know about the flamethrower!

Jeddy's high on mercury fumes I'm calling it

Glad Syd still had some worms left after Heffalump Man ate them last time. But they just got eaten all over again! :(

Syd: No! Don't kill me! Let me go!! Aaaaaaaaahh!!

The Music: mmmmmwOwOwmmmmm

"wouldn't be the first time" I'm sorry???

I wonder if Lucille is just gonna flame these penguins at the first opportunity. I mean, the main reason they were a threat is because everyone was scattered, right? So when the rain is gone, she can just flame them, right?

You can tell this takes place in a bizarro world because people are going to summer camp in 2021

But the penguins were cruel first, Syd! Let Lucille melt her foes! Cruelty to humans is also animal cruelty...

I can just imagine the deafening silence in all the cabins when Syd goes "Who's the best camp nurse? :D"

Butter for the vegans? Well, at least they got bread...

Sure, it's raining death and you almost got eaten by birds, but cheer up, guys :D

25:25? Like 1:25? Or is this just The Dark Hour?

Maybe Jeddy is secretly a penguin. Or he orchestrated the whole event. I'm telling you, he's evil, I can feel it!

The student list sounds like a "What's would your name be if you were a member of The Mechanisms" name generator thing

Why would you slander Lucille though? (Her flamethrower suddenly made her my favorite character)

I'm the reverse of Sydney, I hate talking and I can only make sense of my thoughts and emotions through writing.

Syd's worried about Jeddy? They're bunking together???

(oh my god they were roommates)

If I didn't nearly fail chemistry, I'd switch from flightless bastard to scrawny science man

Oh, Jeddy is the nurse's assistant. I thought he was just a slightly unnecessary science teacher

Jedidiah Jumpscare!

"project" yeah sure Jeddy..........

See, Jeddy, what you don't understand is that you go to sleep in the morning once and your sleep schedule is messed up for like a month

Jeddy doesn't care about the children confirmed

"You're always fine" YEAH NO THANKS TO YOU JEDDY

"I just stare at the wall for eight hours a night, Syd. It's nothing, don't worry about it."

Goodnight Sydney! Even if you're not really going to sleep

Wait no don't let Jeddy drag you into his awful sleeping habits too!!

Well that was also very fun! I hope Lucille and her flamethrower show up more in the future! I'm also beginning to wonder how long everyone working at the camp have known each other, since apparently Jeddy and Syd are childhood friends and Lucille favors Sydney.

I don't even fully understand why I'm so convinced Jeddy is Bad News. I think his vibes just agitate me? Set me on edge? I don't trust him.

I know Heffalump Man made a bad first impression by eating all your worms, Syd, but he was just trying to communicate his needs! See, he's good at communication! And you always feel so relaxed around him! He's a calming presence :)

What I'm saying is Syd should dump Jeddy for Pink Elephant Man

I'll have some meta up once I've sorted through all my thoughts! See you then!

[globalempowermentleadership]

Be The Change: Facts Fueling the Fight for Climate JusticeClimate change isn't just an environmental crisis; it's a social justice emergency. While everyone experiences its wrath, underprivileged communities face the brunt of the blow.  This demands a data-driven approach to bridge the gap and achieve a just and sustainable future for all.The Numbers Tell a Story:20 million people globally displaced due to climate disasters (Internal Displacement Monitoring Centre, 2023).Developing nations suffer most, with women and children disproportionately affected (UN Women, 2023).Economic losses from extreme weather events projected to reach $14.3 trillion per year by 2030 (Global Commission on Adaptation, 2021).A Path Towards Climate Justice:A new report ([link to the report here]) proposes a framework connecting transport emissions with social justice. This reframes climate change as a health, social, and environmental issue.The UN Sustainable Development Goals (SDGs) ([link to the SDGs here]) offer a roadmap for tackling poverty, inequality, and climate change.Success stories show that strong political will, innovative solutions, and global cooperation are crucial.Investing in Climate Justice Pays Off:Reduced healthcare costs: Combating climate-induced health issues like respiratory illnesses saves billions. (World Health Organization, 2021)Improved food security: Climate-smart agriculture ensures food production even in extreme weather conditions. (World Bank, 2023)Job creation: The green economy is projected to generate 24 million new jobs by 2030. (International Labour Organization, 2021)Empowering You to Make a Difference:Subscribe to the Global Empowerment Leadership (GEL) on Youtube:Short link: bit.ly/3SEd7XQ Full Youtube channel link: https://www.youtube.com/watch?v=S_AxNrm5ILw  (ensure viewers can subscribe)Dive deeper:Read our feature article, "Unbuilding the Future: Reimagining Construction with Circularity": bit.ly/3Stdrd8Explore GEL's video library on climate action:Giga Factory Supercharging the Battery Revolution: youtu.be/ppcCfZjZS0w  Sustainable Agriculture and Food Systems: youtu.be/U7HPlzc2mB0GEL's Youtube video: Unleashing the Potential of the Inflation Reduction Act: Building a Sustainable Future: youtu.be/7TM_4QOtP18   Remember, every action counts. Together, we can be the change!#ClimateJustice #Sustainability #GlobalGoals #ClimateAction #SDGs #DataDriven #FactsMatter #Empowerment

[blogs0]

Get Ahead on the CA Final IDT Exam with These Insider Tips and Strategies!

Introduction to CA Final IDT

The Chartered Accountancy (CA) journey in India reaches its pinnacle with the CA Final, the last and most challenging phase. The CA Final Indirect Tax (IDT) exam stands out as a significant hurdle in this prestigious qualification process. Taking place twice a year in May and November, this examination demands meticulous preparation and strategic planning for success.

Syllabus Overview

The CA Final IDT paper, classified into three key sections, plays a pivotal role in shaping a candidate’s success:

Central Excise

Rules, Circulars, and Notifications related to the Central Excise Act of 1944 and the Central Excise Tariff Act of 1985.

Service Tax

In-depth exploration of the Service Tax framework.

GST (Goods and Services Tax)

Detailed coverage of GST, encompassing the levy and collection of CGST and IGST, concept of supply, place of supply, time and value of supply, input tax credit, and more.

Study Material for CA Final IDT

Effective preparation for the CA Final IDT exam begins with the right study material. The Institute of Chartered Accountants of India (ICAI) provides comprehensive study material, covering all essential chapters and units. This official material can be complemented with additional course books and online resources for a holistic understanding.

CA Final IDT Study Material:

Module-wise breakdown including chapters like Supply Under GST, Charge Of GST, Place of Supply, Exemptions from GST, Time of Supply, and more.

Vsmart Academy offers valuable notes and techniques for effective preparation.

Previous Year Exam Papers

Practicing with previous year exam papers is a strategic approach to excel in the CA Final IDT exam. This practice provides insights into the exam pattern, question formats, and the level of difficulty. Here are essential resources for candidates:

CA Final IDT Question Papers with Suggested Answers 2024:

Access to previous year’s question papers for May 2022, December 2021, July 2021, and January 2021.

CA Final IDT Paper Mock Test Papers 2024:

Utilize revised mock test papers for Series I and Series II to gauge your preparation level and enhance performance.

CA Final IDT Paper 2024 Weightage - Chapter Wise for New Course

Sections

Part I – GST (75 Marks)

Weightage

Section IChapter 1: Levy and collection of CGST and IGST – Application of CGST/IGST law; Concept of supply including composite and mixed supplies, inter-state supply, intra-state supply, supplies in territorial waters; Charge of tax (including reverse charge); Exemption from tax; Composition levy45%-65%Section IIChapter 1(vii): Procedures under GST including registration, tax invoice, credit and debit notes, electronic waybill, accounts and records, returns, payment of tax including tax deduction at source and tax collection at source, refund, job work Chapter 1(viii): Liability to pay in certain cases<10%-30%Section IIIChapter 1(xi): Demand and Recovery Chapter 1(xii): Offences and Penalties Chapter 1(xiii): Advance Ruling Chapter 1(xiv): Appeals and Revision10%-25%Section IVChapter 1: Introduction to GST in India including Constitutional Aspects Chapter 1(ix): Administration of GST; Assessment and Audit Chapter 1(x): Inspection, Search, Seizure, and Arrest Chapter 1(xv): Other Provisions5% -10%

Sections

Part II – Customs and FTP (25 Marks)

Weightage

Section IChapter 1(ii): Levy of and exemptions from customs duties – All provisions including the application of customs law, taxable the event, a charge of customs duty, exceptions to levy of customs duty, exemption from customs duty Chapter 1(iii): Types of customs duties Chapter 1(iv): Classification of imported and export goods Chapter 1(iv): Valuation of imported and export goods40% -65%Section IIChapter 1(vi): Import and Export Procedures including special procedures relating to baggage, goods imported or exported by post, stores Chapter 1(ix): Drawback Chapter 1(x): Refund Foreign Trade Policy Chapter 2(ii): Basic concepts relating to export promotion schemes provided under FTP20% – 45%Section IIIChapter 1(1): Introduction to customs law including Constitutional aspects Foreign Trade Policy Chapter 2(1): Introduction to FTP – legislation governing FTP, salient features of an FTP, administration of FTP, contents of FTP and other related provisions Chapter 2(i): Basic concepts relating to import and export10% – 20%

Preparation Tips for CA Final IDT

Paper Pattern:

Understand the subjective nature of the paper.

Total questions: 100

Exam duration: 3 hours

Maximum marks: 100

Answering 5 out of 6 questions. 

Must Read – https://www.vsmartacademy.com/blog/preparation-strategy-to-score-good-marks-in-ca-final-idt/

Assessment Pattern Ratio:

30:70 ratio for analytical skills, comprehensive knowledge, and reporting efficiency.

Verb Usage:

Follow ICAI’s list of verbs with illustrations, such as recommend, evaluate, advice, produce, prioritize, interpret, discuss, and more.

Weightage Allocation:

Chapter-wise weightage for GST, Customs, and FTP to prioritize preparation effectively.

Revision Techniques:

Regular revisions of important chapters.

Utilize ICAI’s recommended reference for quick revision.

Sample questions for the 30:70 assessment to enhance learning.

Conclusion

In conclusion, success in the CA Final IDT exam requires a strategic and comprehensive approach. By understanding the syllabus, utilizing study materials effectively, practicing with previous year’s papers, and following the recommended preparation tips, candidates can position themselves for success in this challenging examination.

[lizseyi]

Kinstellar Appoints New Sector And Service Line Heads And Head Of German Desk

Kinstellar supports professional growth by offering a broad range of career development opportunities for our team, including the role of sector/service line head or co-head. We provide growth opportunities to all of our talented lawyers with the relevant experience and an outstanding track record.

We are delighted to announce the following appointments:

Csilla Andrékó, Partner in our Budapest office, is the Co-Head of the firm-wide Banking & Finance Service Line. Csilla is one of the founders of the Firm and the former Managing Partner of the Budapest office. Csilla also served as the head of the regional Banking & Finance and Restructuring & Insolvency Service Lines. She retired from active practice last year, but has remained close to the firm and is a valued mentor to our team. Csilla has agreed to step out of retirement to help refresh and guide our Banking & Finance service line.

Csilla has over 30 years of experience in project and acquisition finance, restructuring and insolvency matters, PPP/PFI finance, international banking and syndicated lending as well as in capital markets. She is a leading name and authority among her peers with an outstanding career, and we are confident that, under her guidance, we will continue building a strong and acknowledged service.

Magdalena Răducanu, Special Counsel in our Bucharest office, is the Co-Head of the firm-wide Banking & Finance Service Line. She has more than 22 years of experience advising leading banks, financial institutions and borrowers on banking and finance matters. Since joining the Firm and our Banking & Finance Service Line in 2021, Magdalena has advised or coordinated banking mandates totalling EUR 4 billion.

Magdalena has expertise in a broad range of banking and finance matters, having dedicated her focus exclusively to this area and to financial regulatory matters. Lately, she has focused significant efforts assisting banks on various ESG-related mandates.

Miloš Velimirović, the Managing Partner of our Belgrade office, is the Co-Head of the firm-wide Financial Institutions sector. He co-leads the sector alongside Diana Dimova, Managing Partner of our Sofia office.

With more than 15 years of experience in banking & finance, Miloš has advised companies and financial institutions on issues associated with the regulation of the financial services sector and on M&A, data protection, project financing, and other general matters. He has participated in complex financial transactions of corporate clients, government, municipalities, and state-owned entities with a total value of over EUR 2 billion. Miloš is particularly active in investment funds regulatory matters and the fintech industry.

Before joining SOG Law Firm and subsequently Kinstellar, Miloš worked as the Head of Serbia’s Public Finance Department, served as a member of the Credit Committee at Hypo Alpe-Adria Bank, and was Finance Specialist at the World Bank Competitiveness and Jobs project. His combined education in law, finance, and business, as well as his background in banking, enable him to provide clients with comprehensive advice. His experience in public offices and position with the World Bank make him well positioned to advise clients cooperating with public authorities and institutions.

Jan Lehký, Counsel in our Prague office, is the Co-Head of the firm-wide Environmental, Social and Governance (ESG) service line. He co-leads the sector alongside Olena Kuchynska, Managing Partner of our Kyiv office.

With more than 15 years of experience, Jan focuses on a range of ESG and regulatory issues with a focus on helping investors with ESG and governance strategies, including navigating ESG transparency, ESG disclosures and reporting, environmental regulation, circular economy issues, ESG litigation risk, and ESG-related obligations and risk assessments. His expertise also includes structuring real estate transactions, such as acquisitions of real estate portfolios, construction law, and the permitting process during various stages of development, as well as advising on high-value, long-term lease agreements, title insurance, litigation, and general commercial and contract law.

Lukáš Mrázik, Managing Associate in our Bratislava office and Co-Head of the firm-wide Data & Cybersecurity service line, is also Co-Head of the firm-wide Technology, Media & Telecommunications (TMT) sector. He co-leads the sector alongside Viliam Myšička, Partner in our Bratislava office.

Lukáš has over eight years of experience focusing on the Technology, Media & Telecommunications and Life Sciences & Healthcare sectors, with particular expertise in data protection, intellectual property and corporate matters. Lukáš holds CIPP/E, CIPT and CIPP/US certifications awarded by the International Association of Privacy Professionals.

Prior to joining Kinstellar, he worked in London as an Associate at a global consulting firm owned by a leading technology company, where he assisted on privacy and data protection issues and all aspects of GDPR implementation.

Iustinian Captariu, Partner in our Bucharest office, is the Head of the firm-wide Energy & Natural Resources sector and service line. 

Iustin has over 15 years of experience advising local and international clients on all aspects of energy law, including energy M&A, renewable investments and developments, upstream projects, joint-ventures, reorganisations, disputes, licensing, and all types of regulatory matters.

Lukáš Ševčík, the Managing Partner of the Prague office and the firm-wide Head of the Defence & Security sector, has been appointed to lead our German Desk.

Lukáš is a German-qualified lawyer, educated and trained in Germany and is a member of the Frankfurt Bar Association. He has 30 years of experience advising international clients on their investments and divestitures in CEE.  For further reference, please also visit our dedicated German Desk webpage (in German).

Lukáš Ševčík Managing Partner

+420 221 622 258lukas.sevcik@kinstellar.com

Miloš Velimirović Managing Partner

+381 63 555 156 milos.velimirovic@kinstellar.com

[esglatestmarketnews]

How ESG Factors Drive Sustainable Growth in the Online Grocery Sector

Grocery CEOs, consumers and grocers envisage online shopping as the next big thing, spurred by technological advancements and greater convenience. The COVID-19 onslaught was partly attributed to online grocery flooding the market. While leading players and startups jumped on the bandwagon, ESG watchdogs were wary of the sustainable impact the industry would have on the planet. Stakeholders are expected to harness gender equality, fair wages, waste reduction, responsible sourcing of farm produce and sound corporate governance. 

The ease of browsing, getting items ticked off and quick delivery have been a revelation—a delivery service delivering to multiple homes has negated the need to drive to the store. More than 17 million metric tons of CO2 pollution are attributed to weekly household trips to the grocery store, a report cited by the U.S. EPA claimed. Incumbent players have furthered investments in electric vehicles (EVs) to offset greenhouse gas emissions. In April 2022, India-based Swiggy, a food delivery company, joined forces with EVIFY to enable grocery and food delivery through EVs in Surat, Gujarat. 

Industry leaders are likely to emphasize upstream transportation (farm-to-retail) and foster last-mile transportation—pushing for deliveries and offsetting personal trips. Centralized grocery delivery services and fulfillment centers have brought a paradigm shift in minimizing GHG emissions and food loss. State-of-the-art technologies, including predictive analytics, can provide the silver bullet to prevent pilferage and streamline sourcing. Besides, boosting access to affordable and high-quality fresh food, along with the focus on diversity, integrity and transparency, will remain instrumental for a circular economy.  Is your business one of participants to the Online Grocery Industry? Contact us for focused consultation around ESG Investing, and help you build sustainable business practices

Kroger and BigBasket Invest in Climate Strategy for a Sustainable Future

The online retail boom and an emphasis on speed and user experience—instant delivery—have disrupted e-commerce business models. Brands with sustainability strategies appeared resilient during the COVID-19 outbreak, banking on online shopping to conserve raw materials and minimize GHG emissions. Kroger is poised to establish a new Scope 3 goal for supply chain emissions reduction in line with its Science Based Targets initiative (SBTi) commitment. The American retail giant has set 2030 sustainable packaging goals, such as using 100% recyclable, reusable and/or compostable packaging. 

Amidst emerging climate risks and opportunities, Kroger inferred using infrared refrigerant leak-detection technology in 2,000 stores. Meanwhile, in 2021, Bigbasket, a TATA Enterprise-owned online grocery retailer, teamed up with New Leaf Dynamic to install a biomass-powered chiller that can save 186 tons of CO2 annually. The Indian giant cited in its Green Report 2022 that it produced 5,457,000 kWh of solar power (reducing 1,670 tons of GHG emissions) in 2022 and 5,458 electric delivery vehicles helped minimize 7012 tons of CO2 emissions during the period. 

Amazon Fresh Navigates Changing Social Landscape 

Amidst rampant layoffs and the prevalence of workplace injuries, grocery warehouses and fulfillment centers have prioritized the social pillar. In January 2023, Amazon announced over 18,000 job cuts, denting workers across industry verticals, including grocery stores. People employed as supply chain managers, program managers, software engineers and store designers bore the brunt in online grocery delivery and fresh stores businesses. That said, the American behemoth inferred in May 2023 that it had poured CDN 25 billion since 2010 in its Canadian operations, including job creation and establishment of data centers and fulfillment centers. In September 2021, the U.S. giant committed USD 1.2 billion to offer 300,000 employees education and skills training programs till 2025. 

Incumbent players have upped investments to make the workplace safer and foster a healthy environment. Amazon has a team of health coordinators, physiotherapists and advisors. The occupational doctors perform medical checks and report trends in major risk areas. 

The U.S. e-commerce company has augmented diversity, equity and inclusion (DEI) efforts to underscore its sustainability quotient. In 2021, it committed to a 30% rise year over year in hiring U.S. black employees in level 4 through level 7 from the preceding year’s hiring. The multinational company warrants 100% of employees to take inclusion training. 

Governance Key for Relentless Sustainable Goals of Rakuten and Walmart

Sound corporate behavior is second to none for an agile business process and an inclusive global system that complements ethical business practices. Rakuten creates a list of ESG themes with the assistance of external experts and refers to the UN Sustainable Development Goals and Sustainability Accounting Standards Board (SASB) Materiality Map.

The Japanese company has appointed Chief Compliance Officer (CCO) to undergird compliance management. It has banked on a risk-based approach to define high-risk issues and implement measures, such as prevention of money laundering and terrorist financing; prohibition of bribery and corruption; and adherence to competition, antitrust and other related laws. 

Rakuten has propelled board diversity—outside directors account for 58.3% of the BoD, while 25% are foreign directors. Meanwhile, Walmart expects Board members to disclose their race/ethnicity and gender annually. Its board had 27% women and 18% directors who are racially/ethnically diverse (as of April 2023). 

Millennials and Gen Z want the e-commerce sector to foster social contributions, operate in a responsible supply chain and bolster transparency. ESG reporting could be pronounced, prompting online incumbents to further their investments in sustainability. Grand View Research anticipates the global online grocery market size to depict upward growth through 2030. Investments in the circular economy can create momentum and be a differentiating factor in an ever-growing competition in the online grocery business. 

Related Reports:

Real-time Payments Industry ESG: https://astra.grandviewresearch.com/real-time-payments-industry-esg-outlook

Digital Payments Industry ESG: https://astra.grandviewresearch.com/digital-payments-industry-esg-outlook

Business Process Outsourcing Industry ESG: https://astra.grandviewresearch.com/business-process-outsourcing-industry-esg-outlook

About Astra – ESG Solutions by Grand View Research

Astra is the Environmental, Social, and Governance (ESG) arm of Grand View Research Inc. - a global market research publishing & management consulting firm.

Astra offers comprehensive ESG thematic assessment & scores across diverse impact & socially responsible investment topics, including both public and private companies along with intuitive dashboards. Our ESG solutions are powered by robust fundamental & alternative information. Astra specializes in consulting services that equip corporates and the investment community with the in-depth ESG research and actionable insight they need to support their bottom lines and their values. We have supported our clients across diverse ESG consulting projects & advisory services, including climate strategies & assessment, ESG benchmarking, stakeholder engagement programs, active ownership, developing ESG investment strategies, ESG data services, build corporate sustainability reports. Astra team includes a pool of industry experts and ESG enthusiasts who possess extensive end-end ESG research and consulting experience at a global level.

For more ESG Thematic reports, please visit Astra ESG Solutions, powered by Grand View Research

[prabh1511]

What is the future of Solar Panels in the UK?

The future of solar panels in the UK is promising, driven by advancements in technology, policy support, environmental concerns, and the global transition toward cleaner energy sources. As of my last update in September 2021, here are some key trends and possibilities shaping the future of solar panels in the UK:

Increased Efficiency: Research and development efforts continue to focus on increasing the efficiency of solar panels. New materials and manufacturing techniques could lead to higher energy conversion rates, allowing solar panels to generate more electricity from the same amount of sunlight.

BIPV (Building-Integrated Photovoltaics): Solar panels are becoming more integrated into the built environment. BIPV involves incorporating solar panels directly into building materials like windows, facades, and roofs. This trend could make solar panels more aesthetically appealing and seamlessly integrated with structures.

Flexible and Thin-Film Solar Panels: Flexible and lightweight thin-film solar panels offer more installation options and can be integrated into unconventional surfaces. These panels could be used on curved surfaces, clothing, or even integrated into portable devices, expanding their applications.

Solar Energy Storage: Solar panels can generate excess energy during sunny periods, which can be stored for use during cloudy or nighttime hours. Coupling solar panels with energy storage solutions like batteries could make solar energy more reliable and reduce the need for grid power during non-sunny times.

Smart Grid Integration: Advanced technology could enable solar panels to communicate with the grid, optimizing energy production and consumption. This integration could allow for better management of energy flow, demand response, and peak shaving.

Floating Solar Farms: Utilizing water bodies for solar panel installations can address land constraints. Floating solar farms on lakes, reservoirs, and even offshore waters could become more common, taking advantage of large water surfaces for energy generation.

Energy Communities: The concept of energy communities, where multiple households or businesses share and exchange locally generated energy, could enhance the uptake of solar panels. This community-based approach promotes energy sharing and self-sufficiency.

Digitalization and Monitoring: Data analytics and remote monitoring technologies are being integrated into solar panel systems. This allows for real-time performance monitoring, predictive maintenance, and optimization, ensuring maximum energy output.

Carbon Neutrality Goals: As the UK works toward its carbon neutrality goals, solar panels will play a significant role in reducing greenhouse gas emissions from energy production. Government policies and incentives supporting renewable energy will likely contribute to the increased adoption of solar panels.

Solar for Electric Vehicles: Solar panels integrated into electric vehicle charging infrastructure or directly onto vehicles could help power electric cars and reduce the strain on the grid during peak charging times.

Local Manufacturing: A shift towards local manufacturing of solar panels could reduce supply chain dependencies and support domestic job creation.

Circular Economy Practices: Sustainable practices, such as recycling and repurposing old solar panels, will become more important as the industry grows and panels reach the end of their lifespan.

It’s important to note that the specific trajectory of solar panels in the UK can be influenced by evolving technology, policy decisions, market dynamics, and global energy trends. For the most current and accurate information, it’s recommended to consult recent reports from energy agencies, industry experts, and government sources.

Visit us:

[darspeaksout]

The Confrontation

Hey Darwin. It's me, Jason from elementary school. I'm not sure if you remember me. I read your poem in the magazine. Congrats on getting published. You're probably wondering why I'm reaching out after so many years. I guess reading your work made me proud to call you my friend even though it's been a while since we last spoke. That, and I also feel regret for not having done anything to help when you were being bullied. I was the new kid and you were the one who took me around school and showed me where our classroom was. I remember struggling in French and you turned your desk so that it would face mine and you helped me with grammar exercises. Now that I think about it, you were one of the nicest people I met at that school and I wish I could've stood up for you because you didn't deserve how people were treating you. Anyway, sorry for rambling and for possibly disturbing you. Take care, and if it's not too much to ask maybe we can meet up sometime to catch up?

My first reaction when I read this message in my DM's was immediate skepticism. 2021 was about to end and Jason had probably made a new year's resolution that he'd make amends with people from his past. Instead of being grateful for his apology, he made me feel like a charity case.

I read it a few times over and decided to be cordial:

Hi, Jason. Yeah I remember you. It happened a long time ago and I'm a stronger person now because of it. Thanks for reading my poem.

I didn't reply to his invitation for a meet up, which now that I think about it I should've given him an explicit no. It would've saved the man from being rejected. Straight men in particular have difficulty processing the reality that not everybody wants them.

Do you want to get lunch anytime soon? How about this weekend? I still live in the area. What about you?

Persistent. I'll give him that. But over the years I've learned that being straightforward saves time and energy. Which is why I replied with, No, it's okay. I forgive you. And we don't have to meet up.

His typing bubble appeared but before he could send his message, I closed the DM and restricted his account. Removing him as a follower was too harsh. He wasn't being hostile so that wouldn't have been deserved. I just wanted to establish a boundary so restricting him was the reasonable choice. I closed the DM and went on about my day. I headed back to the office, had dinner downtown with a friend who I'd met at a previous job, commuted home and watched the snowflakes land on the window and melt upon contact. I showered, did my skincare, ate dinner, said goodnight to my boyfriend, and went to sleep. And from that day on I wouldn't hear from Jason until five months later.

FIVE MONTHS LATER

A couple minutes' walk away from my office was the coffee shop where I would stumble upon Jason again, this time in person. I had placed my order to the barista, swiped my credit card, and stood by the waiting counter for my iced espresso with oat milk. Instead of scrolling on my phone, I took in my surroundings: the elegant wood panels across the ceiling, the antique chairs and circular mahogany tables that graced the seating area by the window, outside which presented a sunny view of bankers and businesspeople on their way to work. We were in the middle of spring.

My therapist advised me that grounding myself in the present moment would improve my mental well-being. I started doing sessions two months ago as I was now in a position in life where I could afford to go to therapy - it was covered by my workplace. Focused on the present, I wasn't concerned with the worries of the past or the anxieties of the future. I simply was, I simply am.

I grabbed my drink from the counter and was about to take a sip when I noticed a familiar looking man sitting on one of the chairs by the window. He was dressed casually in gray shorts, a Lakers tee, and those Jordans that were trendy a decade ago. Seeing Jason, it's like I was transported to the past when all the guys in my grade dressed like that and behaved the same. And by the same, I mean homophobic. Either an active bully or a passive bystander. Before I could go about my way, he looked up from his phone and saw me. He waved and motioned for me to join him. Did he know I was here the whole time and was just waiting to grab my attention?

I hesitated but curiosity got the better of me. I had stopped replying to his messages five months ago so I took this as fate's way of bringing us together. I wonder how that conversation would've played out if I'd allowed it to continue, and today I was about to find the answer to that. I sat in front of him, noticing he didn't look that different from how I remembered.

"I never thought I'd run into you here," he said.

"My office is just around the corner. I'm on lunch right now."

His ears perked up at the mention that I worked in the financial district. Technically it's not in the financial district, it's one street over and my job has nothing to do with finance. But Jason didn't have to know that. I decided to let the man be in awe of me and my career.

"What do you do now?" he asked.

"Government," I replied drily, then took a sip of my beverage. "What about you?"

"Do you still speak French?" he asked. I don't know if he was intentionally avoiding my question or if he was just more interested in getting to know about my life than talking about his own. The irony. When we were younger, it felt like Jason and his friends overlooked me, and here I am today being interviewed. I took delight in the reversal of fortune.

"I do," I said. "In fact, it's because I'm bilingual that I got my job. And what about you?"

"I work at P______ at the mall, recently got promoted to a supervisor position." He shrugged as he said this, like he wasn't sure if it was worth mentioning. He told me he went to college for a year before dropping out due to the expensive tuition, worked part-time jobs to save up money then re-entered school only to drop out again, this time because he was sure it wasn't what he wanted. "I don't think school's for me, you know."

"Yeah. You never seemed like the academic type," I said. There was a lull in the conversation. Jason looked downward, his eyes drifting to the side. I wondered what was bothering him. I wondered if he took it personally that I didn't want to get lunch with him the first time he had asked.

As if reading my mind, he said, "I'm surprised you actually sat down with me. Last time we talked, it seemed like you didn't want to meet up. Darwin, I owe you an apology. I -"

"Wait," I said, setting down my drink. "You already apologized. There's no need to say it in person."

"But I want to. You see, what I didn't say in my message was that the reason I even thought to hit you up in the first place was because I actually joined the church group you used to be a part of."

This surprised me. Jason in a church group? I didn't remember him ever being particularly religious. Sometimes I'd see his family attending church but they weren't consistent. "You did?" I said, finding it hard to believe.

"Well, I never truly joined. I never served in it. Cedric invited me to an event sometime after you'd already left the group."

Cedric was our mutual friend from high school who joined youth group the same time I did. He was friends with Jason prior to. Cedric and I were cool with each other, but hadn't caught up much since I'd left. He told me he was happy for me for having moved on. I remembered that fondly.

"Long story short," Jason continued, "I got to meet some of your old friends and through them I got a better understanding of what you've been through and why you left."

"What I've been through," I repeated. "What do you mean exactly?" I was curious to know how these old friends relayed my story to Jason. Religious people will be passive-aggressive when someone drifts away from the faith. They'll say they'll pray for them when in reality they'll harbor resentment towards the person for leaving. I've resented people too, the only difference is that I'm more honest about it compared to a lot of religious people I used to know.

"They told me you didn't like how controlling everything was. That you felt like you couldn't be yourself. You had to hide important parts of who you were just to belong," Jason said.

I nodded in agreement. "So why apologize to me? You weren't there when I was in the church. What do you have to be sorry for?"

"Yeah, I wasn't actively against you. But I still contributed to it." He took a moment to think. "I'm saying sorry because now I understand that homophobia has been present in your life long after elementary school. You dealt with it in high school, and your church group was supposed to be a safe place for you to get a break from it all. But it still persisted there. I'm sorry because I think I made the problem worse by not sticking up for you when were kids. I think if I had, I would've been able to help you see that you have friends who will stand up for you, that you're someone worth standing up for. You're worth having as a friend and I regret not telling you sooner." He sighed. "Darwin, I'm just sorry that I did nothing."

I considered his apology, now in the flesh. It's easy to delete a message from your phone, but it's harder to turn away a human being in front of you who is sincerely admitting where they went wrong. Part of me felt justified in my pain. In a way, I wanted to hold on to it because it was that pain of having experienced homophobia that had influenced significant parts of my personality, my outspokenness, my quick wit, my identity overall. Letting go of that pain and choosing to dissociate from it would mean having to let go of the very thing that has contributed immeasurably to the person I've become. But maybe I didn't need to erase the pain, I just needed to change the way I related to it. After all, it's still a part of me. It always will be.

I let my guard down. "Thanks for that, Jason. I forgive you. As I said in the message, it's all in the past."

He smiled. "I was hoping you'd say that because I was actually curious to see if you wanted to come back. The church needs you right now."

He was going in circles. Didn't we just agree to move on from the church? "What?" was all I could say, stupefied.

Jason explained to me what had happened in the past two years since I left. "Cedric got promoted to a higher position, which means your group is now being run by the new people."

I didn't like that he referred to it as being "my" group.

"Before he was promoted," continued Jason, "there wasn't adequate training given to the new presidents so now they're kind of scrambling. The annual camp is in two months and they haven't even met up to plan because they don't know what to do. The leaders before never gave them proper instructions. Liza went to Vancouver for med school, Paulus got a new job to pay off his loans, and Gerald wants to help but his dad's in the hospital so he's busy taking care of him while his mom's away in the Philippines."

"Stop," I said. "You said you never joined the group so how do you know all this?"

"Sorry, I should've specified. I didn't join at the time that Cedric first invited me. But honestly, now I'm considering it given how desperate the situation is. Even if the presidents start planning now for the camp, I doubt they'll have many people signing up. And they all told me it wasn't like this when you were part of it."

"So whose idea was it to reach out to me? Yours? You could've asked anyone else, someone who's actually still involved."

"It wasn't just my idea," Jason said. "Pretty much everyone agrees you should come back. And yes, everyone. Even the people who used to judge you."

I wasn't surprised. Everyone suddenly misses you once they're in need of something.

"I know you're busy with your life and you look like you're doing really well. But please Darwin, it's bad. Most of the people from your generation have left. If this continues, I don't know if there will be a church group to speak of by the end of this year. It's already dwindling in numbers."

Part of me felt sad to hear of the current state of the place I once loved, but a larger part of me acknowledged that that part of my life had ended years ago. I have since moved on, but Jason hadn't.

"You said it yourself," I replied. "I am doing well. Actually, this is the best my life has been ever since leaving. I have my career, friends who accept me, I came out to my family after leaving the church and they accepted me too. You apologized for not having been there for me and now it's my turn to do the same. I'm sorry, Jason. I can't help you and I can't help them. Church is like the closet for me and I'm not putting myself back there ever again, and I don't care who's asking."

His expression hardened - a mix of frustration, understanding, defeat, and relief. Frustration because I didn't give him the answer he wanted, understanding because he knew where I was coming from, defeat because he's running out of options for the youth group. And relief. Relief because, as his childhood friend, he's seeing that I've indeed moved on. I've transcended the self-hatred that used to bind me.

He put his head down. "I don't know what to do."

You can always leave, I wanted to tell him but I didn't have the heart to. I saw my younger self in Jason, the version of myself who was eager and who always tried his best not knowing what it would amount to. Leaving was what made sense for me but it wouldn't necessarily apply to Jason. I decided to take the opposite approach and asked, "Do you want to stay?"

"Only if I know I can make a difference."

"You never really know until after the fact," I said, speaking from experience. "I didn't know leaving was the right choice for me until some time had passed and I saw that I was able to be fully myself without judgment. I'm not going to tell you what you should do because what worked for me may not work for you. But also keep in mind that it's normal for any group to experience high and low periods. Right now, it's a low period. It'll pick up again, don't feel too discouraged."

He seemed to be okay with this, even cracking a bit of a smile. My alarm rang, telling me my break was over. I finished the rest of my coffee. "I have to go now. It was nice seeing you."

"Take care, Darwin." We bumped fists and I left the coffee shop. Immediately my phone began to ring. Cedric's name appeared.

"Hello?" I answered.

"Are you fucking kidding me? What's this bullshit about you not coming back?"

I turned to glance at Jason through the window. Setting his phone down, he shot me a disappointed look. He had informed Cedric. The man, and his apology, were fake from the start.

Cedric continued to yell. "Are you there? Talk to me!"

"You and Jason planned this," I said calmly. "You sent him here to try and convince me. I told you I cut ties with the church a long time ago."

"You couldn't even do this one favor for me?" Cedric blurted out. "I was your friend. I joined church with you. You know what, Darwin? I feel sorry for you now because you have zero direction in life. You turned away from us for a fucking salaried position and your nightlife and your university friends. I guess that city life has finally gotten to your head, hasn't it? Well guess what, we don't need you either! You should be flattered I even considered asking for your help. Just know I tried all of the higher-ups first but none of them wanted to have anything to do with a dying chapter so you were my last resort."

What's gotten into him? This was not the Cedric I knew. Didn't he tell me he was happy I was able to move on - or was that a lie? "Is that really how you think of me, someone at the bottom of your priority list?" I said.

"Oh, cut the shit!" he yelled. "We're at the bottom of each other's priority list. I don't remember the last time you reached out ever since you left for university. You left me alone when I needed you to stay, leaving me with a bunch of general members and no real executive team to manage them. Face it, you've always been selfish, putting yourself first before us!"

"Cedric, even if I'd stayed it wouldn't have made a difference. I'm just one person, and one person who was tired of being held back by people who didn't accept me. Besides, you never reached out either. How was I supposed to know you were struggling?"

He scoffed. "Struggling? What, you think I'm having a hard time without you? You're not that special. Get over yourself. The only reason I was ever friends with you was because I saw you had nobody at school. So when I found out you were going to the same youth camp I took it upon myself to talk to you. When your Lola died and your parents were in the Philippines, I kept you company. I stayed by your side even when Kristina and Jeremy made you fucking president of the high school club and that position was supposed to be mine! I was there for you even after finding out you were gay." He spat out the last word, like an insult. "You're misguided, thinking you're above us just because you left!"

I was done being cordial. The man was about to have it. "Cedric. Take your homophobia, your higher-up friends, and your desperation, and go fuck yourself."

He was too stunned to retort.

I continued, letting everything out. "I'm misguided? You're the misguided one here. You're the one calling me on a random Friday afternoon to complain about how I'm no longer religious. Don't you have better things to do? If you took that same energy and put it into your love life, you'd have a girlfriend by now. And for the record, yes - I am enjoying my career, my nightlife, barhopping and hanging out with my university friends and my boyfriend." I put emphasis on the last word.

"They're not judgmental pricks like you and Jason. I've put you guys first time and time again, the mere fact I've hidden my true self just to be accepted by you guys and the rest of the church proves that. You're just bitter because you haven't done anything meaningful with your life beyond youth group. News flash, Cedric: that's not my fault, that's not God's fault. It's yours. You're the one to blame for your own misery because you decided to stay the same. You spend more time at church than you do finding a job. If I was broke like you, I'd be mad too."

"Don't bring that up!" he shouted, voice cracking.

"And unlike you, I'm no longer religious which means there's no doctrine holding me back. I can freely speak my mind, which is why I can tell you to go to Hell. Yes, you heard that right. You, on the other hand, have a reputation to uphold so I would think twice about insulting me any further before I record this conversation and expose you for being the hypocrite you are."

"Is that a threat?"

I stood my ground. "Yes, it is. You should know I've changed. You can't walk all over me anymore. Not you, not Jason, not anybody left from that crumbling church. After this phone call, I'm blocking you everywhere. Harass me again and I will call the police. Get lost."

"Don't-"

I hung up. My heart was racing. Jason was still sitting in the coffee shop. He looked at me, confused as to what had just happened. Holding his gaze, I gave him the finger, watched his face go red with embarrassment, and walked away. I felt awesome.

After work, I went out with my boyfriend to enjoy the downtown nightlife. We found ourselves at a rooftop terrace bar enjoying our surroundings of the endless lights and skyscrapers, laughing over the drama that had occurred earlier in the day. We raised our glasses and made a toast to moving on.

I never heard from Jason and Cedric again.

[banglajobnews]

Bangladesh reilway job circular 2022

Bangladesh reilway job circular 2022

Reilway-Getman-job-circular-2022 bangladesh railway job circular  সাম্প্রতি বাংলাদেশ রেলওয়ে এর অধিনে একটি সার্কুলার প্রকাশিত হয়েছে । যেখানে গেইটম্যান পোষ্ট এ মোট ৬৮৪ টি লোক নিয়োগ করা হয়েছে।  এটি মুলতো পাবনা ও লালমুনির হাট জেলা ব্যাতিত সকল জেলার মানুষ আবেদন করতে পারবে । এছাড়াও প্রতিবন্ধি, মুক্তিযোদ্ধ, রেলওয়ে কোটা রয়েছে। গেইটম্যান পোষ্ট শেষ সময় আগামী ১৮ জলাই  bangladesh railway job circular আবেদন…

[earaercircular]

The French government will encourage the patching of clothes

The French Secretary of State for Ecology, Bérangère Couillard, announced recently the forthcoming creation of a bonus for French people who decide to have their worn clothes and shoes repaired. A way to limit the waste caused by the textile industry, one of the most polluting in the world.

Holes in pants? Shirts without buttons? Worn out shoes? Don't throw any more! This Tuesday, the French Secretary of State in charge of Ecology, Bérangère Couillard, announced the creation of a bonus for the “repair” of textile goods. [1]  This must be put in place “from October” to encourage customers to have their clothes or shoes patched rather than throwing them away and buying new ones.

"From October, consumers will be able to be accompanied in the repair of their clothes and shoes," explained Bérangère Couillard during a visit to Paris of the premises of an incubator devoted to responsible fashion, La Caserne. [2]

This “repair bonus” for the textile sector will be endowed with a fund of 154 million euros over the period 2023-2028, the office of the Secretary of State had previously explained. The pricing of the aid offered must be between 6 and 25 euros, explained Bérangère Couillard on Tuesday.

Recreate jobs

The Secretary of State “invites all sewing workshops and shoemakers to join the system, to be labeled” by the eco-organization Refashion[3]  that manages the fund and the label for the State.

The aid could be, for example, 7 euros to redo a heel and reach 10 to 25 euros for a lining. These will be discounts applied directly to the repair invoice.

"The goal is to support all those who do the repairs", detailed Bérangère Couillard, referring to the workshops but "also the brands" that offer this service with the hope of "recreating jobs".

700,000 tons of clothes in the trash In France, 3.3 billion clothes, shoes and pieces of household linen were put on the market in 2022, i.e. 500,000 more than in 2021, according to the organisation Refashion which was tasked by the government with supporting industry towards a more circular economy.

The French “throw away 700,000 tons of clothing each year”, recalled the Secretary of State, specifying that two thirds “end up in landfills”.

A highly polluting industry

On the model of the household appliance repair[4] bonus, the aid is part of a vast reform of the textile sector, one of the most polluting industries on the planet, initiated by the government since the end of 2022.

Among its objectives: to force brands to have more traceability, to financially support organisations specialising in the reuse and second life of clothing or to structure a recycling sector.

The reform provided for by the anti-waste law for a circular economy (Agec Law)[5] is based in particular on the billion euros of eco-contributions from producers, importers and distributors which should be released over the period 2023-2028 under the "polluter pays" principle.

Fast fashion in the sights of the government

During her visit, the Secretary of State in charge of Ecology, Bérangère Couillard, denounced a model of fast fashion "destructive for our planet, for the human conditions of the countries which welcome their production and also destructive for the textile sector which may not recover".[6]

She said she wanted to "fight with determination" the economic model of the emblematic Chinese fast fashion company, Shein[7], which she considers responsible for "tremendous damage".

Source

AFP, Le gouvernement va encourager le rapiéçage de vêtements, in Les Echos,  11/7/2023 ; https://www.lesechos.fr/industrie-services/conso-distribution/le-gouvernement-va-encourager-le-rapiecage-de-vetements-1961294

[1] Read also: https://www.tumblr.com/earaercircular/722715633728569344/europe-is-putting-an-end-to-the-throwaway-culture?source=share

[2] We think that radical change which wed need can only be done with a collective action of companies, public authorities and citizens. La Caserne (The Barracks) is the place where the actors of change can meet to imagine collectively tomorrow’s world. https://www.lacaserneparis.com/

[3] Refashion/Eco TLC is the Textile, Household linen and Footwear Industry's eco-organisation. It manages the prevention of waste and management of the end-of-service life of products on behalf of the 5000 companies placing goods onto the market. After 10 years of existence, Eco TLC has been renamed Refashion, one name for all, professionals and the general public alike. The name Refashion recalls founding origins and opens up new fields of possibilities and activities: repairing, reusing, recycling, redesigning, rethinking, reinventing, reconsidering alongside our partners and the general public. https://refashion.fr/en

[4] Read also: https://www.tumblr.com/earaercircular/686959570430672896/envie-trappes-a-specialist-in-reconditioning?source=share

[5] Read also: https://www.tumblr.com/earaercircular/672117412171218944/plastic-clothing-recycling-everything-that-will?source=share

[6] Read also: https://www.tumblr.com/earaercircular/692459092854423552/the-resistance-to-fast-fashion-the-planet-is-no?source=share & https://www.tumblr.com/earaercircular/683760732220932096/the-era-of-cheap-and-plenty-may-be-ending?source=share

[7] SHEIN is a global fashion and lifestyle e-retailer committed to making the beauty of fashion accessible to all. We use on-demand manufacturing technology to connect suppliers to our agile supply chain, reducing inventory waste and enabling us to deliver a variety of affordable products to customers around the world. From our global offices, we reach customers in more than 150 countries. https://www.shein.co.uk/About-Us-a-117.html

[wondercementpvtltd]

Cement products and their potential to contribute to carbon capture and storage initiatives

Cement product is one of the most crucial components of the construction industry, used in a wide variety of building and infrastructure projects. However, it is the harsh reality that the cement industry is also one of the significant contributors to greenhouse gas emissions. According to the report of the International Energy Agency, concrete manufacturing is responsible for 8% of global carbon emissions. In the meeting of COP 26 2021, India promised to cut its emissions to net zero by 2070. As a result, cement industries now have come up with a question “What is the role of a cement company in promoting green environment initiatives?” Therefore, there is a growing interest among cement manufacturers in exploring the potential of cement products to contribute to carbon capture and storage (CCS) initiatives.

Carbon capture and storage (CCS) is something where a stream of carbon dioxide from industrial sources is isolated, treated, and then moved to a place for long-term storage. To make this possible, sufficient financial expenses, resources, and technology must be made available from developed countries. Carbon capture and storage involves capturing carbon dioxide emissions from industrial processes, such as steel and cement production, or from the burning of fossil fuels in power generation and storing them in underground geological formations or other long-term storage options.

There are several ways in which the cement industry contributes to carbon capture and storage initiative. The cement industry is a significant source of CO2 emissions due to the chemical process involved in cement production. During cement production, limestone is heated to very high temperatures, which releases CO2 as a byproduct. This process, known as calcination, accounts for around 60% of the total emissions associated with cement production. Since the cement industry itself is a source of carbon dioxide emission, it directly captures CO2 from the cement manufacturing process. This is done using a technology known as carbon capture, utilization, and storage (CCUS). CCUS involves capturing CO2 emissions from industrial processes, purifying the CO2, and then transporting it to a storage site where it can be stored permanently.

Another approach to using cement products in CCS initiatives is to use the cement itself as a storage medium for CO2. This can be done by adding CO2-absorbing materials to the cement during production. These materials, such as fly ash or slag, react with CO2 to form stable compounds that are trapped within the cement matrix.

In this area, the research is still in the initial stages. India has targeted a reduction of 45% in emission intensity by 2030. It indicates that CCUS can provide a range of opportunities to convert the captured CO2 to different value-added products like green urea, food, beverage, building materials like cement and concrete, chemicals like methanol and ethanol, polymers and enhanced oil recovery (EOR) with wide market opportunities in India, thus contributing substantially to a circular economy. CCUS will also add 100 billion to 150 billion dollars to the Indian GDP over the next 30 years, thus expected to generate 8–10 million job opportunities in India.

Several cement companies like Wonder Cement, Ambuja Cement, Ultratech Cement, Dalmia Cement, Shree Cement, etc are already looking to explore CCUS. Suman Bery, the Vice Chairman of NITI Aayog said that CCUS can enable the production of clean products while still utilizing our rich endowments of coal, reducing imports and thus leading to an Atma Nirbhar Indian economy.

While there is still much research to be done in this area, the potential of cement products to contribute to CCS initiatives is clear. By capturing and storing CO2 emissions, using CO2-absorbing materials in cement production, and developing new technologies such as carbonated concrete and algae-based cement, the cement industry could play a significant role.

[designdekko]

The Canopy: Michelin headquarter's renovated reception area

Implanted on the Carmes site of Clermont-Ferrand since the company’s inception in the late 19th century, Michelin’s Canopy acquired its status as the company's headquarters in the 2000s. The project, delivered in 2021, and carried out in partnership between Encore Heureux Architectes, Construire, and Base, aims to embody the image of the group in a welcoming, unique, and cohesive space while inserting itself in an emblematic public square. The headquarters’ innovative new reception area symbolizes Michelin’s reinvention, conceived to face 21st-century challenges head-on; a design and operation that were conceptualized from a circular economy perspective, mindful of environmental impacts.

Also Read | Interior stylist Bhawana Bhatnagar on smart lockers at residential spaces

“For 130 years, Michelin has reinvented itself time and time again to adapt to its environment. Today, the company is proud to inaugurate its renovated headquarters reception area,” explains Florent Menegaux, President of the Michelin Group. “The historic manufacturing headquarters - the very same place in which our small rubber bullet company was founded in 1889 - needed a new setting to project Michelin into the future.”

A new identity

To respond to Michelin’s wish of renewing itself without erasing its past, the project’s committed position is to offer an extension of the current headquarters over two levels. The extension is provided with an energetic new façade that seeks to appreciate its historic structure. The new project connects the current buildings, while simultaneously embodying a reception area and the group’s main entrance. It also acts as a permeable interface between the company’s private spaces and the public square, the latter of which was also renovated in a development plan conducted by the city and Michelin Group. From outline to delivery, the conception of the architectural program, and the project’s design, unfolded within the remit of an architectural consulting period. This method of continuous presence and on-site follow-up allowed for a greater understanding of the group’s identity while introducing a mindful practice that recognized the residents’ needs and adapted the program accordingly.

Also Read: 7 Simple steps to Declutter your Work Space

A simple and fundamental idea permeated the overall project suggested by Encore Heureux: “Bringing a potential vision to life for such an emblematic company was a challenge. The headquarters’ future could only be decided upon in collaboration with the company and within the company itself," explains Nicola Delon, founding partner of Encore Heureux. “This idea went hand in hand through an architectural consulting period with a studio set up at the heart of the company. Dialogue and workshops with Michelin teams truly became a cornerstone of the design process behind the transformative headquarters program."

A multi-faceted and inventive program

The main challenge the project addressed was that of connecting heterogeneous spaces between themselves in a consistent union intended to receive thousands of visitors daily. The tropical glasshouse, initiated by Edouard Michelin on the plaza in the early 2000s, held an uncertain future; it was preserved in the architectural program and integrated into the visitor’s experience. The glasshouse features the logo, acting as a symbol of the group’s values of transparency and openness towards the city and the world.

Also Read: Easy Guide To Choose A Color Palette For Your Space The tree-lined plaza extends to the edges of Carmes square, provided with furniture, greenery, and water displays to ensure freshness in the summertime. The Carmes site, historically reserved for Michelin employees, now offers public access. It features versatile exhibition spaces, a store, the glasshouse museum, and the welcoming Café Equateur. Working areas are adapted to new jobs and more collaborative working methods, and the order of the architectural program evolves to lead visitors from the public area to the company’s private spaces.

A design anchored in contemporary challenges

The Canopy is more than a reception building. Its structure responds to two primary challenges: transparency and proximity on the one hand, and a low carbon footprint on the other. The choice of transparency is embodied by the vast glass façade, sheltered from the sun by the wooden awnings that cover its 160-meter length, which provides the new headquarters with its unique identity. Curves are prevalent in architectural design and furniture, mirroring those of Michelin’s tires. Consumption of cement was extremely limited, in favour of sustainably-sourced, repurposed, and local materials. Particular attention was attached to the local area, and thus an overwhelming majority of companies that worked on the construction are local. The use of regional materials was a common goal that aimed to implement simple constructive principles without compromising the site’s industrial nature, such as the use of steel for the structure, or the decision to make the grid and frames visible.

Also Read | Interior stylist Bhawana Bhatnagar on smart lockers at residential spaces

Technical Sheet

PROJECT MANAGER MPF MICHELIN PRIME CONTRACTOR

Architectural Team / ENCORE HEUREUX ARCHITECTES + CONSTRUIRE

Landscaper / BASE

Structure and Façade Technical Studies Office (TSO) / DVD

Economist / HECOS

Fluid and Thermal TSO / ALTO

Acoustic TSO / ATELIER ROUCH

Roads and Miscellaneous Networks TSO / ATEVE

COMPANIES

General company / LÉON GROSSE

SURFACE AREA 11 000 m² PRE-TAX CONSTRUCTION BUDGET 26 M € DESIGN 2016 → 2018 CONSTRUCTION 2018 → 2021 DELIVERY 2021 ADDRESS 23 Place des Carmes

63 000 Clermont-Ferrand

PROGRAM ��� Reception building of the Michelin headquarters • Exhibition spaces • Dining area • Shopping area • Restoration of the tropical glasshouse • Offices and meeting rooms SPECIFIC FEATURES • Architectural consulting period • Continued dialogue • Repurposing of construction materials • Furniture design

LOCAL AND SUSTAINABLY-SOURCED MATERIALS • Volcanic rock from local quarries • Wood sourced from Corrèze and Massif Central

Source Link

[petnews2day]

Biffa’s Grangemouth DRS revamp gathers pace

New Post has been published on https://petnews2day.com/pet-industry-news/pet-travel-news/biffas-grangemouth-drs-revamp-gathers-pace/

Biffa’s Grangemouth DRS revamp gathers pace

Biffa bought the long-established plastics recovery business Green Circle Polymers, based on the Abbotsinch Industrial Estate near Falkirk, for £10 million in 2021 (see letsrecycle.com story).

As official logistics service partner to the DRS, Biffa is now redeveloping and regenerating the former plastics plant to ensure it can cope with the surge of material expected once the scheme comes into force (see letsrecycle.com story).

Biffa is currently replacing the roof of the building and says it will soon build a new weighbridge and offices.

The company says it will use noise-dampening materials to construct the facility and will install new machinery to separate and count bottles and cans in the new year.

Once Scotland launches its DRS, Grangemouth will form part of a network of facilities that will count, sort and bale all the plastic, glass and aluminium drinks containers collected through the scheme. The material will then be sold to be recycled back into bottles and cans.

Biffa says the new Grangemouth facility will create 130 jobs, from operatives and drivers, to administrators, supervisors and managers. Recruitment will start in the spring.

‘Key role’

Gavin Money, Biffa’s DRS operations director, said: “Working closely with the scheme administrator, Circularity Scotland, we’re progressing well with the exciting and ambitious plans for the launch of DRS in Scotland, which will see new recycling infrastructure developed across the country.

We’re progressing well with the exciting and ambitious plans for the launch of DRS in Scotland

Gavin Money, Biffa’s DRS operations director

“Grangemouth will play a key role, handling some of the billions of plastic, glass and metal drinks containers collected each year from across Scotland.

“The town has good transport links, a rich history and experience of recycling, and a strong and knowledgeable workforce.”

Biffa says it is also working with Circularity Scotland to explore the opportunity to build a PET recycling plant in Scotland to support the scheme and deliver further employment opportunities.

DRS

From 16 August 2023, if a premises sells drinks to consumers in Scotland then it must provide a return point to accept empty bottles and cans.

Under the DRS, consumers will pay a 20p deposit when purchasing a drink in a single-use container made from aluminium

Under the DRS, consumers will pay a 20p deposit when purchasing a drink in a single-use container made from PET plastic, steel, aluminium or glass. The deposit will be refunded when the empty container is returned.

A pilot DRS delivered by Zero Waste Scotland and funded by the Scottish Government launched on the Orkney Islands last week and will run until the full nationwide roll-out of the scheme next year (see letsrecycle.com story).

Biffa announced that Circularity Scotland had awarded it a 10-year contract to provide logistics, sorting and counting services for the Scottish DRS by in July (see letsrecycle.com story).

Under the contract, Biffa will collect bottles and cans from around 30,000 locations across Scotland and build and operate eight bulking stations and three counting centres, of which the Grangemouth facility is one (see letsrecycle.com story).

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[dodsonfisker]

Vincent Camarda, Exactly why is financial organizing extremely important?

Vincent Camarda is Director and CEO in the riches preparing firm AG Morgan Financial Analysts, LLC. They have a solid scholastic history which has directed him to become a leading fiscal expert in New York. This company offers its full professional services away from its headquarters on Extended Island and contains had the opportunity to help a huge selection of folks throughout its profession. He functions challenging to help people determine their monetary goals to locate a proper arrange for their needs. As CEO of AG Morgan Monetary Experts, LLC, Camarda and his awesome team is going to be along with you at each and every phase in your life until you achieve economic freedom. For Mr. Camarda, economic preparation is essential mainly because it allows him to devise methods that assist him obtain his fiscal goals. For him, everyone ought to have a monetary prepare no matter what income degree or grow older. The reason why economic preparation crucial? In accordance with Vincent Camarda, you require a economic consultant to assist you to find the right financial program to suit your needs. By contemplating your own scenario and revenue and identifying your plans in the future, he can create a customized spending budget and savings prepare that works for you. Camarda acquired his Business Management (BBA) education in Bookkeeping from Hofstra College, New York City, in 1985. He is an expert and self-disciplined man with extensive scholastic education, creating him one of the more skilled fiscal advisors. Effectively, he was known in New York. Additionally, Vincent Camarda can be a accredited insurance agent and keeps FINRA Range 7, 63, and 66 securities registrations. He started his specialist experience in 1994 as being a financial counselor at American citizen Communicate Monetary Analysts, Inc., in The Big Apple, and was in the job until 1998. By 2021, Camardabecame one million Money Circular Kitchen table participant based upon insurance coverage manufacturing. Mr. Camarda has been around in the monetary entire world for more than three decades and it has really helped many consumers achieve their economic objectives. Vincent Camarda at the moment resides on Lengthy Isle, The Big Apple, with three sons: Andrew, Gregory, and Morgan. For him, his occupation and his awesome household are the essential things in their life.