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What is the scope of ICWA (CMA)?

Hi Parag,The Institute of Cost Accountants of India is a Statutory Body under an Act of Parliament which has CMA(ICWA) professional course in 3 stages (Foundation, Intermediate, and Final). After completing Final examination candidate can opt for a job in a company or start practicing as a Cost Accountant (after completion of relevant 3 year training). Following is the scope of CMA(ICWA) course in various fields as mentioned under -Job in a company/Academic Field (Private sector/PSU) -Cost and Management AccountingFinancial ManagementFinancial/Business Analyst, Systems Analysis and Systems managementAuditing, Internal ControlTax Management (Direct and Indirect Tax)Capital Market Analyst, Fund Manager,, Portfolio AnalystERP ImplementationProcess Analysis in BPO housesImplementing Business Intelligence SystemsAcademic OpportunitiesLecturers/Professors in Accounting and FinanceOpportunities for pursuing Ph.D.Own Practice as CMAs -Cost Auditor, Advising on Cost Records MaintainenceRegular Audit and Special Audit under GSTCertification under GST, Customs and ExIM PolicyAdvising on Direct and Indirect TaxesConsultancy Tax - Project ManagerSurveyor and Loss AssessorRecovery Consultant in Banking SectorAdvisor Business Valuation Financial ServicesTrustee Executor, Administer, Arbitrator, Receiver, Appraiser, ValuerAssignments by the Central and State Government, Court of Law, Labor Tribunals or any other statutory bodies, regulatory bodies etc. Like RBI, SEBI, Ministry of Finance, Ministry of Fertilizers and OthersManagement Consultancy Services by CMAsTaxation, Internal AuditsInsolvency Professional as per IBC 2016Registered Valuer as per Companies Act 2013Authorized representative in various Act like GST, IT, RERA, FEMA, and DGFTWishing you all the very best !Good-luck ! :-)

Can I get a pro-gun conservative's sincere views on how to stop school shootings in the US? Can it really be done without introducing strict gun laws?

This is what I wrote to my local state rep. It fell on deaf ears:Dear Jonathan,Congratulations on winning the primary and thank you for inviting me to write you regarding the recent gun violence. I am encouraged by the dialogue. I believe that the current bills in the state legislature will be effective in curbing the legal procurement of firearms, but have no direct impact on curbing violence.We both want to reduce violence among youth. I feel that gun control legislation is currently "fashionable," but it is ineffective. Prior to sharing my ideas on how to curb violence, I would like to communicate that I am more than just a constituent who is pro-gun. I have specific experience in public safety, and would like to share a summary of my expertise.I have a bachelor’s and master’s degree in Criminal Justice, and am a graduate of Northwestern University’s School of Police Staff and Command. Professionally, I was the security staff coordinator at Children’s Memorial Hospital, an Advisor to the Skokie, Illinois, Police Department’s Explorer Program, a school security consultant to the Westchester, Illinois Police Department, and I worked a crisis intervention professional in a multiple needs special education classroom, where the primary diagnoses of students was Autism, Fragile X Syndrome, and Mild Mental Impairment. I created behavior management plans for the students who were violent.I also worked as the Safety and Security Director for a large suburban school district. While there, I centralized security functions and implemented non-invasive security protocols, formulated a Security Director network with other schools, presented prevention of school violence at an IASA conference, and taught “Violence in American Schools” as an Adjunct Instructor at Roosevelt University’s Education Department.I am a published author in professional journals on managing violence and am a court recognized expert witness in security related issues. I have also authored law enforcement policies and procedures involving· Missing Juveniles· Dealing with Persons with Mental Illness· School Bus Accidents· All Hazards Plan (including school violence)· Abduction of Students· School Bomb Threats· School Hazardous Materials· Civil Disturbances and School Security· Hostage Situations in Schools· Intruders in the SchoolI have also had training in topics including but not limited to:· Building Drug and Alcohol Abuse Prevention Programs for Youth· Bomb Threats/Explosive Safety· Emergency Planning· Non-Violent Crisis Intervention· Threats in the Workplace, Investigation of Workplace Violence· The Community’s Role in Community Policing: A Violence Prevention Strategy· Conflict Resolution and Peer Mediation Strategies· Youth Violence· Emergency Preparedness· School Violence· Runaway Training· Terrorism Overview· Emergency Operations Center—Unified Command· FEMA Training (suite of Incident Command)· Multi-Victim Incident Management· Homeland Security comprehensive Assessment Model Risk and Vulnerability Assessment· Multi-Hazard Planning for Schools· Building Effective Public/Private Partnership· Counter Terrorism Strategies Applied LocallyI have taught classes in:· Managing Violent People· Control and Restraint· Psychopathy vs Evil· Youth Violence and Emergency Preparedness for Educational Institutions· Causes of Youth Violence· Violence in American Schools· All Hazard PlanningI realize that was a lot to read, but I wanted to establish myself as an expert in the area of school security and youth violence.As I stated earlier, I am against gun control, but that is not why I am writing. I am not going to try or be successful in changing your mind about gun control. Rather, I would like to propose the following ideas on how to curb youth violence, instead of enacting gun control legislation. It is a multi-faceted problem, which must have a multi-faceted solution.Solution 1: Locking Mechanisms for FirearmsCurrently, the law reads that if a youth under the age of 14 gains access to a firearm because it is unsecured, the firearm owner is responsible for the crimes (or negligence) committed by that youth. (Note if the firearm was obtained during the course of a crime, i.e., burglary, the firearm owner is not held responsible).This is a reactive stance. A better option would be to require that firearms be secured when there are non-FOID holders or those under 21 present. Require gun owners to have a safe, cable lock, trigger lock, or other mechanism. Currently, Federal Law requires that gun sales include a lock and a pamphlet. For those who oppose this, there are quick release safes on the market that allow rapid access to a firearm, in case of an emergency.Solution 2: Walk-Through Metal Detectors in SchoolsInner city schools have metal detectors. I am unaware of any mass shootings at inner city schools. School shootings have occurred at schools with open doors in non-urban areas. When I was the Security Director at a school, we had a hand held metal detector that was not used during my tenure there.Making students, adults and visitors pass through metal detectors (such as the ones in government buildings) will prevent firearms from being present in schools. Opponents will say that they don’t want their schools to be prisons. However on the spectrum of safety, convenience is at one end and security is at the other. If this makes the child safe, then it is reasonable.Solution 3: Create/Enhance State-Level Security Guidance for SchoolsCrime Prevention through Environmental Design is a concept that is about 30 years old. I accomplished this by placing security personnel at each entrance when school opened in the morning, and locking all doors but one during first period. The one open door was staffed by security who made visitors and students show ID and sign in with an expiring sticker/badge, which would last the day, but not be visible the next day.Solution 4: Armed Personnel at SchoolsI am NOT saying that we should arm teachers. However, there should be an armed security function at the school with instructions to engage the target (and not wait outside). Rapid Deployment is a concept in law enforcement to go into the school in 3-4 person teams, sweeping for the offender. This could be accomplished by hiring police officers, School Resource Officers, or Veterans who have a higher level of training. It could even be accomplished by having school security personnel with concealed firearms.Solution 5: Increased Training for TeachersThere is at least one lock down drill a year for public schools. Teachers are taught to barricade themselves in their rooms with the lights off. This training is minimal at best. The FBI has a video about “Run, Hide, Fight” for active shooters. Emergency training should be more extensive for teachers. They should know how to get out of a classroom with a window (even have a glass hammer, similar to what is available for cars) and take other actions, as well.Solution 6: Grants for programs such as “Character Counts” and “Making Healthy Choices”Currently, the Illinois Criminal Justice Information Authority makes grants available for law enforcement. Expand their grant giving initiatives to schools for “Walk Up” programs (walk up to the loners, walk UP to the students who are troubled), to involve them in their school communities.While with the Glencoe Police Departments, I worked with Glencoe School District 35, and obtained a Juvenile Accountability Incentive Block Grant for $20,000. We purchased anti-drug materials, hired motivational speakers and funded a program that went beyond being anti-drug, but taught students to make healthy choices.Solution 7: Social WorkTroubled youth graduate from high schools. There should be a link to community organizations who provide free services (i.e., via township offices), so that 18 year olds can receive continuity of mental health care. Cases should be transferred to community organizations (i.e., Township Offices) to continue to help these individuals.Solution 8: Mandatory Reporting of Straw PurchasesOne way that firearms get into the hands of criminals is through straw purchases. The law should have harsher penalties and minimum penalties for those who legally purchase firearms with the intent to provide them to a non-FOID holder. Just like there is a mandatory reporting requirement for those who work with children to report suspected abuse to be investigated by DCFS, there should be a mandatory reporting requirements for gun stores to report suspected straw purchases to law enforcement in real time, while the customer is still in the store.Solution 9: PenaltiesCurrently, the judicial system has too much leeway in sentencing. In a recent case, a person convicted of making straw purchases was sentenced to 4 months in jail. This is way too light of a sentence. There should be mandatory minimum sentencing of these criminals with much longer amounts of incarceration. This is where to start.Solution 10: Make Judges AccountableIn conjunction with Solution 9, Judges should be made accountable for light sentencing of offenders who use firearms. There is too much leeway and light sentencing occurring, with high recidivism rates.Other ideas and solutions that I have are geared towards the Federal Level. I would be happy to meet with you to discuss these further and work on proposed legislation within the scope of this email.Thank you for giving your attention to this matter.

How does Canada’s response to COVID-19 compare to the United States?

TL;DR: Not perfect, but overall much better.Edit: This answer contains information that is up to date as of April 7, 2020. The situation is changing rapidly, and more action is being taken every day. If you’re reading this even one week from now, there’s going to be a lot missing.Initial containment efforts in both Canada and the US were quite successful for a time, when most of the spread of the virus was still limited to those traveling from China. This was until about the end of February. Though many would argue that the US’ low numbers were due to early issues with people getting tested rather than effective containment procedures, so there is certain to be some level of gap between the data and the reality.Pulling data from Johns Hopkins Coronavirus Resource Center, this is what the two countries’ graphs look like:USA: Feb. 29 had 74 confirmed cases. April 7th had 429.1k cases, 14830 deaths, 24213 recovered.Canada: Feb. 29 had 24 confirmed cases. April 7th had 19290 cases, 436 deaths, 4877 recovered. (1/22nd the cases, 1/34th the deaths, roughly 2/3 the death rate)At the end of February, things were actually fairly comparable. Canada has about a 15% Asian population, with the USA having about 5%. The USA has about 9 times the population of Canada, so with 1/3 the Asian population as a percent, they should have about 3 times the cases if they all come from travel from Asia. 24 x 3 = 72, not far off from the 74 the US had at this point, assuming both countries caught all incoming cases.It’s around this point that the US started to see rapid spread of the virus within its borders. From 74 cases at the end of February, it just about doubled every 3 days; March 3rd: 149 cases, Mar. 6th: 402, Mar. 9th: 959, Mar. 12th: 2.2k cases and so on. In Canada, this kind of spread started about 3–4 days later, so Canada succeeded in the containment phase for an extra 3–4 days.Remember however, that the virus has an incubation period of 2–14 days, with symptoms showing up on average 5 days after the initial contact. This means that containment likely failed about 5 days earlier than the data shows. Most likely, the containment efforts failed because the cases were not only found in people who had traveled to China, but also people traveling from Iran, Italy, and in rare cases, other nearby countries.So we’ll assume containment failed around Feb. 25th in the US, and around Feb. 28th in Canada. Let’s look at the actions of the Canadian and US federal governments with that in mind:US Federal Actions:Jan. 31 (8 cases): Travel restrictions from China for foreign nationals, with 14 days quarantine recommended for those coming from Hubei. (9700 cases in China at this point.)Feb. 25 (57 cases): The CDC warns Americans to be prepared for an outbreak. (The expert opinion matches up with the hindsight we have months later.) Mike Pence put in charge of coronavirus response.Feb. 29 (74 cases): Travel restrictions from Iran for foreign nationals. (Iran case count 978 at this point.)Mar. 3 (149 cases): The Federal Reserve lowers their interest rate target from 1.75% to 1.25%Mar. 6 (402 cases): The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 is signed into law providing $8.3 billion in funding to tackle the coronavirus.Mar. 12 (2.2k cases): Recommendations against non-essential travel to most of Europe, Iran, China, Malaysia, and South Korea. All US states now able to perform COVID-19 testing. (Yes, it took that long.)Mar. 13 (2.7k cases): Trump declares a national emergency.Mar. 15 (4.6k cases): The Federal Reserve lowers interest rate targets to below 0.25% and starts a $700 billion quantitative easing program.Mar. 16 (6.4k cases): Trump announces guidelines for state and local governments to close schools, restrict gatherings of more than 10 people, and close restaurants, bars, and food courts. This is not legislation, so it is optional and results vary throughout the country.Mar. 18 (13.7k cases):The Defense Production Act was signed into law. Empowering the Health and Human Services Secretary and prevent the hoarding of medical resources.The Families First Coronavirus Response Act was signed into law. Providing funds for free coronavirus testing, forcing companies to provide 14-days paid sick leave for those eligible, and increasing funding for food stamps.The Department of Housing and Urban Development is suspending all foreclosures and evictions until the end of April.Mar. 19 (19.1k cases):Recommendations to not travel abroad at all, and a declaration for US citizens to return from abroad now unless they are comfortable remaining abroad indefinitely.The Federal Housing Finance Agency ordered federally-guaranteed loan providers to grant forbearance of up to 12 months on mortgage payments from people who lost income due to the pandemic. It encouraged the same for non-federal loans, and included a pass-through provision for landlords to grant forbearance to renters who lost income.Mar. 20 (25.5k cases):Restrictions on foreign nationals that have been to hot zones last 14 days, a 14 day quarantine imposed on US citizens arriving from those areas, and restricting air traffic from those countries to 13 airports to consolidate screening efforts.The Department of Education will not enforce standardized testing for 2020. Federal student loans waived for next 60 days, with possible extensions. The deadline for tax filings moved to July 15th.Mar. 22 (43.8k cases): FEMA directed to provide large medical stations for New York, California, and the State of Washington.Mar. 23 (53.7k cases): The Federal Reserve expands quantitative easing with no given limit. The Term Asset-Backed Securities Loan Facility was reactivated. The October 1st deadline for “Real ID” compliant identification for travel on commercial airlines has been postponed.Mar. 25 (83.6k cases): The Senate passes a $2.2 trillion stimulus bill.Mar. 27 (121.5k cases): The stimulus bill, the Coronavirus Aid, Relief, and Economic Security Act, passes the House and is signed into law.Mar. 28 (140.9k cases): Trump had the CDC order a travel advisory against travel to the states of New York, New Jersey, and Connecticut due to the high levels of cases in those states.Apr. 3 (308.9k cases): The CDC recommends wearing a cloth face covering or mask when going to public places. Trump announces that the CARES act (the stimulus bill) will pay for the treatment of uninsured patients.Apr. 6 (396.2k cases): US Army postpones basic training for new recruits. Those already in training will complete a “social-distancing-enabled” training.Canada Federal Actions:Jan. 15 (1 case): The Public Health Agency of Canada activated the Health Portfolio Operations Center and triggered the Federal/Provincial/Territorial Public Health Response Plan for Biological Events. This was the day of Canada’s first confirmed case of COVID-19.Jan. 28 (20 cases): The federal-provincial-territorial Special Advisory Committee on the Novel Coronavirus (SAC) was established to advise Deputy Ministers of Health and co-ordinate information and responses.Mar. 5 (49 cases): Cabinet Committee on the federal response to the coronavirus disease is formed.Mar. 13 (198 cases): The Business Credit Availability Program (BCAP) is established. Non-essential travel is not recommended.Mar. 16 (478 cases): Only Canadian and American citizens allowed to enter Canada (with some exceptions such as diplomats, air crews, and truck drivers). All incoming travelers asked to self-isolate for 14 days. Trudeau recommends that Canadians stay home as much as possible.Mar. 18 (800 cases): Only 4 airports remain open to international travel to consolidate screening resources. The deadline for tax filings deffered until June 1st.Mar. 21 (1.5k cases): Non-essential travel between Canada and the US restricted for 30 days.Mar. 23 (2.8k cases): Trudeau tells people to go home and stay home, warning that if trends continue, the government may take action to enforce it.Mar. 25 (4k cases): Canada enacts a $52 billion (Initial plans were $27 billion) aid package with $55 billion in tax deferrals, which were mentioned previously and legislated here. Canada invokes the Quarantine Act to enforce 14-day isolation of travelers arriving from abroad to Canada. (With exceptions for essential workers.Apr. 1 (11.3k cases): Canada launches the Canada COVID-19 free app on both Google’s Play Store and the Apple’s App Store to provide information on the government’s response and suggestions, and a self-check if you are sick to help determine if you should seek testing.Apr. 3 (13k cases): Canada launches the National COVID-19 Volunteer Recruitment Campaign to get volunteers to assist with tracking cases, data collection, and health system surge capacity.Apr. 6 (17.9k cases): The Canada Emergency Response Benefit is opened for applications.Now, obviously beyond what you see in those lists is a massive variety of responses from governments at the state, provincial, territorial, and local levels. So let’s just compare what we can:Pre-planning: Obviously Canada wins this one, as the US’s federal pandemic response team was fired by John Bolton, Trump’s National Security Advisor, back in 2018 and was not reinstated. Canada did better.Testing: Given that it took the US until March 18th just to ensure that people could go get tested for the virus without having to worry about the costs of the test means that there is no question they did horribly poorly. Canada did better.Border Restrictions: The US put in place limited restrictions much earlier, on January 31st, gradually ramping up more extensive travel restrictions until March 20th, when the situation was already out of hand. Canada put in place much more extensive travel restrictions, but only on March 16th, also when the situation was already out of hand. Both are late.Restricting Large Gatherings: Most of the action on this is being handled by more regional governments, so it’s very hard to say whether or not one of these two countries has a better response pattern. The Canadian provincial governments seem willing to act fast, with the first school closures as early as March 13th, so I’m giving a slight edge to the Canadian response. Canada did better.Economic Effort: Given that the US put in $8 billion on March 6th, and the main stimulus packages are coming at the same time, I think it’s clear the US wins this one. $2.2 trillion for 9 times more people is still about 5 times more significant than Canada’s $52 billion stimulus bill. US did better.Rhetoric: Canada did better. Do I really need to explain this?Overall, I much prefer the Canadian response. As a disclaimer, remember that these are the actions at the federal level. All lock-down style actions such as the closing of schools and stay-at-home orders have thus far been at the provincial/state levels in both countries. This is sometimes compounded by local or municipal governments, so some areas may be enacting much better measures than others.One other thing that is clear is that the Canadian federal government is working much more closely with their lower level governments when compared to the US federal government’s interactions with theirs. However, it is also worth noting that the US has roughly 9 times the population, 50 states, and a few territories to manage, while Canada has only 10 provinces and 3 territories to deal with.

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