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Question: Does Law Enforcement really have the massive databases & records on citizens as seen on TV?No…they don’t.Why?The costs - The NCIC ( ) is maintained by the FBI and is the largest criminal database in the nation and probably, the world. The FBI is seeking nearly $100 million USD per year from Congress to work on upgrades to the system which according to the attached .pdf have not occurred since 1997. The states and municipalities around the nation simply don’t have the financial resources to create their own and the US taxpayer is unlikely to want to spend vastly larger sums to create another , similar system.The security - Databases like the ones shown on the series Criminal Minds would be targets for both criminal hackers as well as foreign intelligence services. After all, a wealth of information would exist in them, and a few well-place hacks could save a foreign intelligence service tens of millions of dollars and possibly millions of “man hours” trying to obtain the same or similar information. Such a database (or databases) would be security threats of their own and might require an entirely new agency to maintain them and their integrity.Most records are still on paper - Again going back to Criminal Minds as it’s the “main suspect” in this misconception: Most states, municipalities and employers still use paper records. While many have transitioned over to digital, that is primarily for NEWER records and not their archives. If you are seeking information on employment history, deeds of trust, old contracts, etc. you are going to need to either have someone at that location “pull” the records for you. Or you are going to need to travel there and do it yourself.Privacy concerns - Certain records would require a subpoena to obtain or even to review. Old adoption records, sealed court records, medical information, etc. cannot simply be “looked up” legally, and would require that the agency obtain a subpoena beforehand. A database with that type of information would have been even more secure as improper or unlawful access of it could cause lawsuits and even arrests.The technology - It doesn’t exist as of yet. While there are certainly highly sophisticated databases, to access the personal information of every single American who has lived or has ever lived would require vast data farms with filled with super computers. The NSA (National Security Agency) has several of these; however they are tasked with intelligence gathering against foreign targets. While they may have some information about domestic ones, even their databases couldn’t compile all of the pertinent information and then store in an accessible form. The technology to do so just doesn’t exist at this time.References:https://www.justice.gov/jmd/file/821341/downloadThe Myth of the National Criminal Database

Students looking for CA final practice manuals, then you have landed on the right page. From the practice manuals, students can practice no. of questions and can gain conceptual clarity. The CA final practice manuals is been published by ICAI to practice for students.From this page, you can download the pdf of the practice manuals for the CA final. Students are advised to download the CA final practice manuals and study material and make efficient preparation strategies.How to Get the CA Final Practice ManualsICAI, through a centralized distribution system, provide the candidate with the CA final practice manuals to their doorstep. For this, students have to enroll in the final course. After enrolling, students get two coupons for both groups. Students can place the order for manuals and redeem the coupons.1. The coupons are valid for two years from the date of registration.2. The first manuals are free of cost and free from courier services.3. For the second manuals, candidates have to pay the courier charges.Students can also download the manuals from this page itself.CA Final Course Edition Month YearThe Given below table showing the edition month year for the individual paper to be referred to while solving the practice manuals.SubjectsEdition month yearFinancial reportingJanuary 2017along with RTP May 2019Strategic financial managementOctober 2018Advanced auditing and professional ethicsJanuary 2017Corporate and allied lawJune 2018Advanced management accountingJanuary 2017Information system controls and auditJanuary 2017Direct tax lawsSept 2018Indirect tax lawsSept 2018Download CA Final Practice Manuals PDFStudents are advised to download the CA final manuals pdf for future reference. Given below are the practice manuals for CA final paper wise.Paper 1- Financial ReportingCA Final Financial Reporting Practice Manuals (January 2017 Edition).Initial pages1. Accounting standards and guidance notes2. Indian accounting standards3. Corporate financial reporting4. Accounting for corporate restructuring5. Consolidated financial statements of group companies6. Accounting and reporting of financial instruments7. Share-based payments8. Financial reporting for financial institutions9. Valuation10. Developments in financial reportingPaper 2- Strategic Financial ManagementPractice Manuals for Strategic Financial Management (Revised Edition October 2018).Initial pages1. Financial policy and corporate strategy2. Project planning and capital budgeting3. Leasing decisions4. Dividend decisions5. Indian capital market6. Security analysis7. Portfolio theory8. Financial services in India9. Mutual funds10. Money market operations11. Foreign direct investment, foreign institutional investment, and international financial management12. Foreign exchange exposure and risk management13. Mergers, acquisitions, and restructuringPaper 3- Advanced Auditing and Professional EthicsPractice Manuals for CA Final Advanced Auditing and Professional (Edition January 2017).Initial Pages1. Auditing Standards, Statements and Guidance Notes – An Overview2. Audit Strategy, Planning, and Programming3. Risk Assessment and Internal Control4. Audit under Computerised Information System (CIS) Environment5. Special Audit Techniques6. The Company Audit7. Liabilities of Auditors8. Audit Report9. Audit Committee and Corporate Governance10. Audit of Consolidated Financial Statements11. Audit of Banks12. Audit of General Insurance Companies13. Audit of Co-Operative Societies14. Audit of Non-Banking Financial Companies15. Audit under Fiscal Laws16. Cost Audit17. Special Audit Assignments18. Audit of Public Sector Undertakings19. Internal Audit, Management, and Operational Audit20. Investigations and Due Diligence21. Peer Review22. Professional EthicsPaper 4- Corporate and Allied LawsCA Final Practice Manuals for Corporate and Allied Laws (Edition June 2018).Initial Pages1. Declaration and Payment of Dividend2. Accounts and Audit3. Appointment and Qualification of Directors4. Appointment and Remuneration of Managerial Personnel5. Meetings of Board and Its Powers6. Inspection Inquiry and Investigation7. Compromises, Arrangements, and Amalgamations8. Prevention of Oppression and Mismanagement9. Winding Up10. Producer Companies.11. Companies Incorporated Outside India12. E-Governance13. Special Courts14. Miscellaneous Provisions15. Corporate Secretarial Practice-Drafting Of Resolution, Minutes, Notices, And Reports16. The Securities and Exchange Board of India (SEBI) Act, 199217. The Securities Contracts (Regulation) Act, 195618. The Foreign Exchange Management Act, 199919. The Competition Act, 200220. Overview of Banking Regulation Act, 1949, the Insurance Act, 1938, the Insurance Regulatory and Development Authority Act, 1999, the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 200221. Prevention of Money Laundering Act, 200222. Interpretation of Statutes, Deeds, and DocumentsPaper 5- Advanced Management AccountingCA fInal practice manuals for advanced management accounting (January 2017).PART AInitial Pages1. Developments in the Business Environment2. Decision Making using Cost Concepts and CVP Analysis3. Pricing Decisions4. Budget & Budgetary Control5. Standard Costing6. Costing of Service Sector7. Transfer Pricing8. Uniform Costing & Inter-firm Comparison9. Profitability Analysis – Product Wise/ Segment Wise/ Customer WisePART BInitial Pages1. Linear Programming2. The Transportation Problem3. The Assignment Problem4. Critical Path Analysis5. Program Evaluation and Review Technique6. Simulation7. Learning Curve TheoryPaper 6- Information Systems Control and AuditCA final practice manuals for information system control and audit (edition January 2017).Initial Pages1. Concepts of Governance and Management of Information Systems2. Information Systems Concepts3. Protection of Information Systems4. Business Continuity Planning and Disaster Recovery Planning5. Acquisition, Development, and Implementation of Information Systems6. Auditing of Information Systems7. Information Technology Regulatory Issues8. Emerging TechnologiesQuestions Based on the Case StudiesPaper 7- Direct Tax LawCA’s final manuals for direct tax law is not available bit students can solve the question papers.1. Question-I2. Answer-IPaper 7- Indirect Tax LawCA’s final manuals for indirect tax law are not available bit students can solve the question papers.1. Questions-I2. Answers-I3. Questions-II4. Answers-II5. Questions-III6. Answers-III

Non-owner resident such as tenants and lessees have a legal relationship with the landlord (parcel owner) based on the contract entered. This can be in a form of a written agreement such as a lease or a tenancy agreement. It can also be by way of a tenant-holding-over status i.e. a month-to-month basis tenancy upon expiry of fixed term tenancy, or perhaps based on the application of implied term for tenancy or lease which can be inferred from the common law as well as from sections 229 to 233 of the National Land Code 1965.Further to the tenancy agreement, the law prescribes an automatic applicability of the statutory By-Laws found at the Third Schedule of the Strata Management (Maintenance Management) Regulations 2015. This is to say that the governing strata body i.e. the Developer, Joint Management Body (JMB), the Management Corporation (MC), or subsidiary MC can impose similar rules and restrictions on the tenants and any non-owner resident as they can on the parcel owner. Rule 1 of the statutory By-laws states as follows:-1. Application(1) The by-laws set out in this Third Schedule and any additional by-laws made under the Strata Management Act 2013 (“the Act”) shall bind the developer, the joint management body, the management corporation or the subsidiary management corporation, as the case may be, and the purchaser, parcel owners or proprietors, and any chargee or assignee, lessee, tenant or occupier of a parcel to the same extent as if the by-laws or the additional by-laws have been signed or sealed by each of the person or body mentioned above and contain mutual covenants to observe, comply and perform all the provisions of the by-laws or additional by-laws.It is to be noted that provisions within existing Deed of Mutual Covenant or House Rules which are contradictory to the statutory By-Laws and SMA2013 would be inapplicable by virtue of sections 70, 148 & 149 of the Strata Management Act 2013 (SMA2013).(Note: The relevant Act and Regulations are available at most bookstores in Malaysia. PDF versions are available at Federal Government Gazette .)Nevertheless, the position of tenants, lessees and non-owner occupiers are restricted vis-à-vis their rights against parcel owner, developer, JMB, MC, subsidiary MC, and even against the Commissioner of Building (COB) i.e local authorities. It seems that they are at the receiving end of the bargain. Common scenario includes when a parcel owner refuses to do repairs which they claim are MC’s responsibility, whereas the MC refuses to deal with the tenant as they are not part of the MC. On the other hand, the MC claims legal privity with tenant and non-owner occupiers when they want to take them to task for breaking any house rules or by-laws.In the overall governance of MC, the participation of any tenant and any non-owner occupier are restricted to the attendance of the general meeting if the parcel owner agrees to allow them to attend and vote as a proxy. Nevertheless, pursuant to Regulation 2(7)(c) of the statutory Constitution of the Management Corporation as per Schedule 2 of the SMA2013, a proxy is not eligible for election. They can only vote during each agenda that requires a vote, and cannot file their own motion or run for any post within the Management Committee during the AGM of such MC.As to their right to participate in the alternative dispute resolution process under SMA2013, according to Regulations 56 & 67 of the Strata Management (Maintenance Management) Regulation 2015, only purchaser, parcel owner or proprietor can make a complaint pertaining to inter-floor leakages and party-wall damage. This is a cost-effective procedure wherein the COB would decide on the responsibility of repairs. As tenants and lessees are impliedly excluded from the process, they may have to rely on the covenant of repairs within their tenancy agreement or the implied conditions under common law or the National Land Code in order to compel the parcel owner to conduct such repairs and/or take the necessary steps to resolve such leakages and/or damage. If necessary, this would entail an action for specific performance by way of a normal litigation at the Civil Courts. This can an expensive and protracted legal process which would be far from cost beneficial.Their right to bring the matter to the Strata Management Tribunal is limited as section 107 of the SMA2013 only hear claims by (a) developer, (b) purchaser, (c) proprietor, (d) joint management body, (e) management corporation, (f) subsidiary management corporation, (g) managing agent, and (h) any other interested person, with leave of the Tribunal. This would exclude tenants and lessees unless special permission is granted by the Tribunal.According to the Fourth Schedule of the SMA2013, the Strata Management Tribunal has the jurisdiction to hear the following matters:-1) dispute pertaining exercise or failure to exercise a function, duty or power conferred by the Act or subsidiary legislation;2) dispute pertaining cost of repairs in respect of defect in a parcel, building or land intended for subdivision into parcels and its common property;3) a claim for recovery or maintenance charges, contribution and sinking fund;4) a claim for an order to convene a general meeting;5) a claim to invalidate proceedings of meeting;6) a claim for an order to nullify a resolution where voting rights has been denied or where due notice has not been given;7) a claim for an order to nullify a resolution passed at a general meeting;8) a claim for an order to revoke amendment of by-laws having regard to the interests of all the parcel owners or proprietors;9) a claim to vary the rate of interest fixed by the JMB, MC or subsidiary MC for late payment Charges, or contribution to the sinking fund;10) a claim for an order to vary the amount of insurance to be provided;11) a claim for an order to pursue an insurance claim;12) a claim for compelling a developer, JMB, MC, or subsidiary MC to supply information or documents;13) a claim for an order to give consent to effect alterations to any common property or limited common property;14) a claim for an order to affirm, vary or revoke the Commissioner of Building’s decision.The procedures and forms pertaining to the Tribunal can be found in the Strata Management (Strata Management Tribunal) Regulations 2015. As it covers a wide ranging jurisdiction which may affect tenant’s rights, it would be cost beneficial for tenants to submit to the jurisdiction of the Tribunal in lieu of the expensive and protracted mode at the Civil Courts. Nevertheless, the first hurdle would be to show special circumstances to the Tribunal under section 107(h) of SMA2013 in order to obtain the required permission.In order to do so, the tenant must file for an interlocutory order pursuant to Regulations 32 to 35 of the Strata Management (Strata Management Tribunal) Regulations 2015. This can be done by filing Form 14 with supporting facts and evidence to allow the exercise of the Tribunal’s discretion to grant the required permission. Such evidence may include a copy of the lease or tenancy, the explanation as to the jurisprudence behind such participation in that the long term tenant is better informed than that of the non-occupying and/or absent parcel owner. It may also be argued that statistically perhaps the majority of the people occupying the strata building are tenants, and that it is unfair to disallow the majority from having a meaningful say in issues that affect them on a daily basis. The application would be dealt on a case-to-case basis and there is no hard and fast rule to invoke such permission. Once permission is granted, the tenant has to file Form 15 of the Strata Management (Strata Management Tribunal) Regulations 2015. Once that is done, they are free to proceed with the Tribunal action against the necessary respondent. Further information can be obtained from the Tribunal’s website at Portal Rasmi Kementerian Perumahan dan Kerajaan TempatanTherefore, generally, non-owners of strata development are bound by the same laws as parcel owners. Nevertheless, they do not have the same right to make decisions and/or influence the developer, JMB, MC, or subsidiary MC. Their right to participate in the specialized and cost-effective Tribunal is dependent upon their ability to obtain the required permission from the Tribunal’s Secretary under section 107(h) of the SMA2013.Sources:National Land Code 1965.Strata Management Act 2013.Strata Management (Maintenance Management) Regulations 2015.Strata Management (Strata Management Tribunal) Regulations 2015.