Direct TV’s Technology Complements Its Programming

While it’s well known that Direct TV provides a wide variety of high quality programming on hundreds of television and satellite radio channels, not many people know about the impressive space age satellite technology that goes into delivering that programming to over fifteen and a half million subscribers.

While there are some types of technology that are available on special order, Direct TV also provides some pretty impressive technology to all of its subscribers regardless of which programming package they sign up for. The most basic technology is digital television. Television programming in digital format provides a vividly crystal clear picture in all but the worst weather conditions. That’s because digital television is easily cleansed of any interference that it picks up during transmission by Direct TV’s sophisticated satellite receiver equipment.

Direct TV also provides great user friendly software to all of its subscribers. User friendly software like the on screen program guide and Parental Locks make it much easier to handle the hundreds of channels that you could have available to you if you sign up for one of the larger programming packages. The on screen program guide is probably the piece of software that you’ll use the most. It displays a listing of all of the television shows and movies that you can choose among right on your TV screen. Along with each program, the on screen program guide will also provide you with information about the program- like who stars in it and what the plot consists of- in order to help you decide whether or not it’s something you might want to watch. While the on screen program guide is on the screen, the picture from the channel that the system is tuned to will continue to be displayed in a small window in the corner of the screen and the audio will continue to play over the speakers. That way you won’t have to miss anything while you’re looking around.

Direct TV’s Parental Controls help you to manage all of the channels, by providing you with tools to prevent your children from watching inappropriate programming. You can enact blanket rules, like blocking access to all movies with certain MPAA ratings, or you can block out specific programs and channels. Parental Controls are extremely flexible tools that can provide you with all the peace of mind you need to leave your kids alone with the TV.

One of the optional technologies you can get from Direct TV is a Digital Video Recorder. Digital Video Recorders are built into some satellite receivers and provide a great way to record the TV shows and movies that you want to watch, but wouldn’t otherwise be able to see because of other obligations like work, family, and community. This practice of recording programming so that it can be watched later is called “time shifting” and a Digital Video Recorder is extremely useful for “time shifting” because it’s easy to program, can store a huge amount of video on its hard disk, and even record video from two separate channels at the same time! As an added bonus, all of the video that it records is stored and played back with the same high quality picture and sound of Direct TV’s original broadcast.

Another optional technology supplied by Direct TV is HDTV. HDTV is a next generation television format that features a high resolution picture and wide screen along with a sophisticated sound format. All of these differences mean that you need a special TV set, a special receiver, and special programming to watch HDTV. Direct TV can provide everything that you need to enjoy this technology right now, except for the HDTV set.

Direct TV provides a lot of great technology that will enhance your television experience.

Labor Union Electrical Training Program

There are many places in the United States where you can get training as an electrician, either for your own basic around-the-home repairs or to build yourself a great new lucrative career as an
electrician. One school in California devotes itself to nothing but electrical training for those who can demonstrate the skill and the ambition to follow through. Lets take a look at what it offers.

In Los Angeles County, California, for example, electrical training is highly regulated and legislated. The International Brotherhood of Electrical Workers IBEW and the National Electrical Contractors Association NECA are committed to compliance and electrical training that teaches the
methods, tools and regulations to apprentices in the union labor force. The organized workers and administrators realize how important electricians are to the construction process. They have put together an institute for electrical training that teachers journey level electricians the basics of working with logic control systems that are programmable as well as the complex data that are found in today's commercial and residential buildings.

This labor union electrical training program is actually funded by private industry, with contributions coming from the union workers themselves and by their employers. Those apprentices taking part in the training dont have to pay tuition and even get paid a living wage for their hands-on learning.
Apprentices in the training program work under a journeyman electrician who teaches them the electrical trade both in the classroom shop and on the job site. Classes are held in the evenings for at least six hours each week. Wage increases are given periodically dependent on reports of work experience, grades in the classroom and attendance.

Electrical apprenticeship training lasts for five years. Every apprentice attends at least 160 classroom hours each year. They almost must complete a minimum of 8000 hours on the job.

The electrical training program is the NECA and IBEW way of showing customers and potential customers that they are committed to producing highly qualified electricians. As a result of this training the jobs that this work force takes on are completed on deadline with the highest quality products and work. Call backs are a rarity.

Once the initial electrical training at the institute is completed the learning has not ended, however. Its an ongoing process, especially in light of the various green energy projects around the state and the nation. One of the primary goals of the electrical training is the instruction in work place safety. All electrical training courses teach safety. One course is devoted to a safe workplace. Its not just a matter of keeping electrical workers safe, either. The electrical raining takes into consideration that while electrical projects are being completed in retail, office or other commercial environments, employees of the client may continue to work in the facility. They must be kept safe as well.

Electrical technology is evolving continuously and the electrical training institute is away from that. Each graduate electrician is keep up on the latest industry developments and continuing education electrical and related courses are offered on a periodic basis.

Australian Outback Vacations In Nullarbor

If you want to experience the ultimate in road trips, look no further than the Nullarbor Plain. Nullarbor is derived from two Latin words meaning "no trees" and this is a very accurate description of the area. Although arid and barren, there is not only incredible beauty in this land, but also lots to see. Covering 77,000 square miles, Nullabor is one of the largest semi arid Karst deserts in the world. The gateway to the desert is the Nullarbor Roadhouse, a motel and service station located next to the historic Nullarbor Homestead. North of here are the Murrawijinie Caves which can be toured with National Parks officers. The desert is home to a large network of caves which are dramatically cut into the rocks, and are often multiple kilometers wide.

East of the roadhouse is the Head of Bight, a popular whale watching spot. Here southern right whales can be viewed from May to the end of October as they congregate in groups of up to one hundred individuals. Boardwalks take visitors to lookouts where they can see the whales and also enjoy the breathtaking view of the cliffs that drop from the Nullabor Plain into the ocean below. Another area that should be a stop on all itineraries is the Nullarbor Bunda Cliffs, a series of lookouts that stretch for over two hundred kilometers.

Along the way, try a stop in Iron Knob, and trace the town's importance in the steel industry at the Mining Museum. More than just a place to stop for services, Nundroo offers excellent fishing, surfing, and local history. If you are interested in Aboriginal culture, stop at the Ceduna Aboriginal Arts and Culture Center, where you'll find authentic art and gifts, and the Language Center that is working to preserve the many varied Aboriginal languages.

Financial Reporting & Auditing in Singapore

The Accounting Profession of Singapore

The Institute of Certified Public Accountants of Singapore (ICPAS) is the national body representing the accounting profession in Singapore. It maintains a register of qualified accountants comprising mainly local graduates. Membership is open to members of the Institutes of Chartered Accountants of England and Wales, Australia, Scotland, Ireland and a number of other accounting bodies. Generally, prior to being admitted as a full member, they must attend a week-long pre-admission course. Members are designated as certified public accountants (CPA).

The Public Accountants Board, whose council members are appointed by the Ministry of Finance, licenses and registers accountants who wish to practise. It also handles practice monitoring, disciplinary matters and regulations on professional conduct.

Accounting Records in Singapore

All companies incorporated under the Companies Act are required to maintain books of accounts that sufficiently explain the transactions and financial position of the company.

The books may be kept either at the company’s registered office or at another place the directors think fit. If the books are maintained outside Singapore, sufficient records must be maintained in Singapore to facilitate the preparation and/or audit of financial statements that reflect accurately the company’s financial position.

Sources of Accounting Principles

Financial Periods Commencing before 1 January 2003 The principal source of accounting principles in Singapore, namely Statements of Accounting Standards (SAS) and Interpretation of Statements of Accounting Standards (INT), are issued by ICPAS. These standards are essentially International Accounting Standards (IAS) modified for certain transitional provisions. They provide guidelines on the accounting measurements and disclosure requirements. Businesses may depart from such standards if the standards conflict with disclosure exemptions granted by law. Otherwise, ICPAS may take disciplinary action against any of its members who are in violation of the standards.

Rules on accounting measurements are generally established by SAS and INT. Disclosure requirements are governed by SAS, INT and the Companies Act.

ICPAS is a member of the International Accounting Standards Committee (IASC). Compliance with IASC standards are not mandatory, but the institute supports the IASC objectives of formulating and publishing standards for observance during presentation of audited financial statements and promoting worldwide acceptance of such standards.

Financial Periods Commencing on or after 1 January 2003 With the implementation of section 37 of the Companies (Amendment) Act 2002, SAS issued by ICPAS will not be used with effect from annual financial periods commencing on or after 1 January 2003. Instead, Singapore Financial Reporting Standards (FRS), issued by the new accounting standards-setting body, the Council on Corporate Disclosure and Governance (CCDG), are now effective. FRS are essentially adopted from International Financial Reporting Standards (IFRS). The previous SAS were adopted from the same set of IFRS (formerly referred to as IAS) but with modification to certain transitional provisions. Consequently, there are differences between FRS and SAS.

Interpretations of Standards are authoritative guidance on the application of the relevant standards. CCDG adopted all international interpretations as Interpretations of FRS (INT FRS) with effect from financial periods beginning on or after 1 January 2003.

Compliance with FRS is a statutory requirement whereby any non-compliance amounts to a breach of the Companies Act by the directors.

Financial Reporting in Singapore

The Companies Act requires that an audited set of financial statements, made up to not more than six months before every Annual General Meeting, is to be presented to the shareholders at the meeting. Generally if a company incorporated in Singapore has one or more subsidiaries, it must prepare consolidated financial statements unless it meets certain criteria as provided for in FRS 27 Consolidated and Separate Financial Statements. Currently, financial statements under the Companies Act consist of the balance sheet, income statement together with explanatory notes. With the Companies (Accounting Standards) Regulations 2002 coming into operation for financial periods on or after 1 January 2003, a complete set of financial statements will comprise the balance sheet, income statement, statement of changes in equity, cash flow statement and explanatory notes.

The financial statements must be accompanied by the directors’ and auditors’ reports and by a statement from the directors declaring that the financial statements show a true and fair view and that it is reasonable to believe that the company can reasonably pay its debts as they become due.

Companies which meet specific provisions in the Companies Act may be exempt from having their accounts audited but nevertheless must prepare financial statements that comply with the Companies Act.

Annual Requirements for Companies in Singapore

The Companies Act requires every company, except for those exempted in accordance with the provisions in the Act, to appoint one or more auditors qualified for appointment under the Accountants Act to report on the company’s financial statements. The auditors are to ascertain whether proper books of accounts have been kept and whether the financial statements agree with the company’s records. They will then report on the trueness and fairness of the financial statements to the shareholders at the Annual General Meeting.

Audit Exemption Starting with the financial year beginning on or after 15 May 2003, the following companies are no longer required to have their accounts audited. However, they are still required to prepare accounts (and consolidated accounts where applicable) that comply with FRS.

o Small exempt private companies An exempt private company with revenue in a financial year below S$5m is exempted from appointing auditors and from audit requirements. Revenue is defined according to the statutory accounting standards, i.e. the FRS.

o Dormant companies A dormant company is exempted from appointing auditors and from the audit requirements if it has been dormant either (a) from the time of its formation or (b) since the end of the previous financial year. A company is considered dormant during a period in which no accounting transaction occurs, and the company ceases to be dormant on the occurrence of such a transaction. For this purpose, transactions arising from the following are disregarded:

  • Taking of shares in the company by a subscriber to the memorandum
  • Appointment of company secretary
  • Appointment of auditor
  • Maintenance of a registered office
  • Keeping of registers and books
  • Fees, fines or default penalties paid to the Registrar of Companies