الجمعة، 27 مارس 2020

Parasite

Parasite

Parasite (Korean: 기생충; RR: Gisaengchung) is a 2019 South Korean black comedy thriller film directed by Bong Joon-ho, who also co-wrote the screenplay with Han Jin-won. It stars Song Kang-ho, Lee Sun-kyun, Cho Yeo-jeong, Choi Woo-shik, Park So-dam, Jang Hye-jin, and Lee Jung-eun and follows the members of a poor family who scheme to become employed by a wealthy family by infiltrating their household and posing as unrelated, highly qualified individuals.

Parasite premiered at the 2019 Cannes Film Festival on 21 May 2019, where it became the first South Korean film to win the Palme d'Or. It was then released in South Korea by CJ Entertainment on 30 May 2019.

The film received widespread critical acclaim, with praise directed towards its screenplay, Bong's direction, acting, social commentary, cinematography, editing and production values, and has featured in multiple listings of the best films of the 2010s and is considered one of the best South Korean films of all time. It has grossed over $266.9 million worldwide on a production budget of about $11 million, becoming the highest-grossing South Korean film.

Among its numerous accolades, Parasite won a leading four awards at the 92nd Academy Awards: Best Picture, Best Director, Best Original Screenplay, and Best International Feature Film. It became the first South Korean film to receive Academy Award recognition, as well as the first film not in English to win Best Picture.[note 1] It also won the Golden Globe Award for Best Foreign Language Film and the BAFTA Award for Best Film Not in the English Language, and became the first film not in English to win the Screen Actors Guild Award for Outstanding Performance by a Cast in a Motion Picture.
Plot
The Kim family – father Ki-taek, mother Chung-sook, daughter Ki-jung and son Ki-woo – live in a small semi-basement apartment (banjiha),[10] have low-paying temporary jobs as pizza box folders, and struggle to make ends meet.[11] University student Min-hyuk, a friend of Ki-woo's, gives the family a scholar's rock meant to promise wealth. Leaving to study abroad, he suggests that Ki-woo take over his job as an English tutor for the wealthy Park family. Ki-woo poses as a university student and is hired; Mrs Park decides they will call him "Kevin".

The Kim family infiltrates the lives of the Parks by recommending each other's services, posing as unrelated and highly qualified workers. Ki-woo tutors and begins a romance with the Parks' daughter, Da-hye. Ki-jung poses as "Jessica", an art therapist to the Parks' young son, Da-song. Ki-jung frames Mr Park's chauffeur as having had sex in the car, and Ki-taek is hired to replace him. Finally, Chung-sook takes over as the Parks' housekeeper after the Kims exploit the severe peach allergy of the long-time housekeeper, Moon-gwang, and convince Mrs Park that she has tuberculosis.

When the Parks leave on a camping trip, the Kims revel in the luxuries of the Park residence. Moon-gwang returns, telling Chung-sook she has left something in the house's basement, and reveals the hidden entrance to an underground bunker created by the house's architect and previous owner. Moon-gwang's husband, Geun-sae, has been secretly living underneath the home for years, hiding from loan sharks. Chung-sook refuses Moon-gwang's pleas to help Geun-sae remain in the bunker, but Moon-gwang discovers the truth about the Kim family and gains the upper hand.

A severe rainstorm brings the Parks home early, and the Kims scramble to clean up the home, while a brawl breaks out between Moon-gwang, Geun-sae, and the Kims. The Kims trap Geun-sae and a mortally wounded Moon-gwang in the bunker, and Ki-taek sees Geun-sae sending a fruitless message in Morse code using the home's lights. Mrs Park reveals to Chung-sook that Da-song had a seizure-inducing traumatic experience years ago when he saw a "ghost" – actually Geun-sae emerging from the basement. The Kims escape the Parks' house unseen, but not before hearing Mr Park comment that Ki-taek, despite being a good employee, smells bad. Returning home to find their apartment completely flooded by the storm, the Kims are forced to sleep in a gymnasium with other displaced people.

The next day, Mrs Park hosts a house party for Da-song's birthday, with the Kim family in attendance. Ki-woo enters the bunker with the scholar's rock to face Geun-sae. Finding Moon-gwang dead, he is attacked by Geun-sae, who bludgeons him with the rock and escapes. Seeking to avenge Moon-gwang, Geun-sae stabs Ki-jung with a kitchen knife in front of the horrified guests. Da-song suffers another seizure upon seeing Geun-sae, and a struggle breaks out until Chung-sook kills Geun-sae with a skewer. While Ki-taek tends to Ki-jung, Mr Park orders him to drive Da-song to the hospital. In the chaos, Ki-taek, upon seeing Mr Park's disgusted reaction to Geun-sae's smell, takes the knife and kills Mr. Park before fleeing the scene.

Weeks later, Ki-woo wakes up after brain surgery. He and Chung-sook are convicted of fraud and put on probation. Ki-jung has died from her injury and Ki-taek, wanted for Mr Park's murder, has vanished. Geun-sae's motives for the attack are a mystery to the public. Ki-woo watches the Parks' home, which has been sold to a German family unaware of its history, and sees a message in Morse code from the flickering lights. It is from Ki-taek, who escaped into the bunker and now survives by scavenging from the new homeowners. Still living in the banjiha with his mother, Ki-woo writes a letter to Ki-taek, vowing to earn enough money to one day purchase the house and free his father.

Cast
The romanisation of the names of characters are as appeared in the official English subtitles, translated by Darcy Paquet.

Song Kang-ho as Kim Ki-taek (김기택; Gim Gitaek), father of the Kim family
Choi Woo-shik as Kim Ki-woo (Kevin; 김기우; Gim Giu), son of the Kim family
Park So-dam as Kim Ki-jung (Jessica; 김기정; Gim Gijeong), daughter of the Kim family
Jang Hye-jin as Park Chung-sook (박충숙; Bak Chungsuk), mother of the Kim family
Lee Sun-kyun as Park Dong-ik (Nathan; 박동익; Bak Dongik), father of the Park family
Cho Yeo-jeong as Choi Yeon-gyo (최연교; Choe Yeongyo), mother of the Park family
Jung Ji-so as Park Da-hye (박다혜; Bak Dahye), daughter of the Park family
Jung Hyeon-jun as Park Da-song (박다송; Bak Dasong), son of the Park family
Lee Jung-eun as Gook Moon-gwang (국문광; Guk Mungwang), the housekeeper
Park Myung-hoon as Oh Geun-sae (오근세; O Geunse), Moon-gwang's husband
Park Geun-rok as Kim Ki-taek's predecessor as Park Dong-ik's chauffeur, who is only mentioned with his family name Yoon (윤; Yun)
Park Seo-joon as Min-hyuk (민혁; Minhyeok), Ki-woo's friend (cameo appearance)[12]
Production
Development
The idea for Parasite originated in 2013. While working on Snowpiercer, Bong was encouraged by a theatre actor friend to write a play. He had been a tutor for the son of a wealthy family in Seoul in his early 20s, and considered turning his experience into a stage production.[13] The film's title, Parasite, was selected by Bong as it served a double meaning, which he had to convince the film's marketing group to use. Bong said "Because the story is about the poor family infiltrating and creeping into the rich house, it seems very obvious that Parasite refers to the poor family, and I think that's why the marketing team was a little hesitant. But if you look at it the other way, you can say that rich family, they're also parasites in terms of labor. They can't even wash dishes, they can't drive themselves, so they leech off the poor family's labor. So both are parasites."[14]

Writing
After completing Snowpiercer, Bong wrote a 15-page film treatment for the first half of Parasite, which his production assistant on Snowpiercer, Han Jin-won, turned into three different drafts of the screenplay.[13] After finishing Okja, Bong returned to the project and finished the script; Han received credit as a co-writer.[13]

Bong said the film was influenced by the 1960 Korean "domestic Gothic" film The Housemaid in which a middle-class family's stability is threatened by the arrival of a disruptive interloper in the form of household help.[15] The incident of Christine and Léa Papin—two live-in maids who murdered their employers in 1930s France—also served as a source of inspiration to Bong.[16] Bong also considered his own past, where he had tutored for a rich family. Bong said "I got this feeling that I was infiltrating the private lives of complete strangers. Every week I would go into their house, and I thought how fun it would be if I could get all my friends to infiltrate the house one by one."[17] Additionally, the element of Moon-gwang having an allergy to peaches was inspired by one of Bong's university friends having this allergy, as Bong confirmed in a Reddit AMA.[18]

Darcy Paquet, an American residing in South Korea, served as translator for the English subtitles and worked directly with Bong.[19] Paquet rendered Jjapaguri or Chapaguri (짜파구리), a dish cooked by a character in the film, as ram-don, meaning ramen-udon. It is a mix of Chapagetti and Neoguri.[20] The English version of the film shows packages labelled in English "ramyeon" and "udon" to highlight to English speakers how the name was created. Paquet believed the word ram-don did not previously exist as he found no results on Google.[21] On one occasion, Paquet used Oxford University as a reference instead of Seoul National University, and in another, used WhatsApp as the messaging application instead of KakaoTalk.[19] Paquet chose Oxford over Harvard University because of Bong's affinity for the United Kingdom, and because Paquet believed using Harvard would be "too obvious a choice."[21] Paquet wrote, "[I]n order for humor to work, people need to understand it immediately. With an unfamiliar word, the humor is lost."[21]

Following the release of the film, on 16 February 2020, Indian film producer P. L. Thenappan challenged the originality of the film script and threatened to take legal action against the makers of Parasite for "story theft" against his 1999 Tamil film Minsara Kanna. The allegation did not receive significant ongoing attention in the media and has not yet been adjudicated in a court.[22][23]

Filming
Principal photography for Parasite began on 18 May 2018[24][25] and ended 124 days later on 19 September 2018.[26] Filming took place around Seoul and in Jeonju.[27] The director of photography for the film is Hong Kyung-pyo.

The Parks' house was a specially constructed set. The first floor and the garden were constructed on an empty outdoor lot, while the basement and second floor were constructed on set.[28] Bong, as part of the scripting, had also designed the basic layout of this home. "It's like its own universe inside this film. Each character and each team has spaces that they take over that they can infiltrate, and also secret spaces that they don't know."[29] A fictional architect Namgoong Hyeonja had been introduced as the home's designer and the previous owner before the Parks, and production designer Lee Ha-jun considered the function and form of the house based on how Namgoong would have designed it.[28]

Lee said, "Since Mr Park's house is built by an architect in the story, it wasn't easy finding the right approach to designing the house...I'm not an architect, and I think there's a difference in how an architect envisions a space and how a production designer does. We prioritize blocking and camera angles while architects build spaces for people to actually live in and thus design around people. So I think the approach is very different."[29] For example, Ha-jun established that Namgoong would have used the first floor's living room to appreciate the garden, so it was built with a single wide window and only spartan seating options for this function.[28] Some of the interior artwork in the house sets were by South Korea artist Seung-mo Park, including existing artwork of hers and some explicitly created for the film.[28] Further, design of the home and of its interiors were aimed to make the set amenable for filming at the 2.35:1 aspect ratio, favoring wide and deeper rooms rather than height.[29]

Lee said the sun was an important factor when building the outdoor set. "The sun's direction was a crucial point of consideration while we were searching for outdoor lots," explained Lee. "We had to remember the sun's position during our desired time frame and determine the positions and sizes of the windows accordingly. In terms of practical lighting, the DP [director of photography Hong Kyung-pyo] had specific requests regarding the color. He wanted sophisticated indirect lighting and the warmth from tungsten light sources. Before building the set, the DP and I visited the lot several times to check the sun's movement at each time, and we decided on the set's location together."[29]

Set design
The Kim's semi-basement apartment and its street was also built on set, partially out of necessity for filming the flooding scenes.[29] Lee Ha-jun visited and photographed several abandoned villages and towns in South Korea scheduled to be torn down to help inform the set design. He also created stories for the Kim's neighbors and added details of those residents along the street to improve the authenticity of the street's appearance.[28]

Editing
According to editor Yang Jin-mo, Bong Joon-ho chose to shoot the film without traditional coverage. To give them more editing options with limited shots, they sometimes stitched together different takes of the same shot.[30]

The principal release and editing of the film was done for release in color. A black and white version of the film was produced prior to the world premiere in Cannes and debuted on 26 January 2020 at the International Film Festival Rotterdam and was rescreened from 29 to 31 January. It also received a limited release in some countries.[31][32]

Music
The film's score was written by South Korean composer Jung Jae-il, who also wrote the score for Bong Joon-ho's 2017 film Okja. Jung's music for Parasite consists of "minimalist piano pieces, punctuated with light percussion," which sets the film's "tense atmosphere."[33] Excerpts from Handel's opera Rodelinda and the 1964 Italian song "In ginocchio da te" by Gianni Morandi also appear in the film.[33]

The end credits song "Soju One Glass" (Korean: 소주 한 잔) was written by Bong and is performed by Choi Woo-shik, who also played the main character Ki-woo.[34] When the song made it to the December 2019 shortlist for the 92nd Academy Awards in the Best Original Song category,[34] it was listed under a grammatically correct English title, "A Glass of Soju".[35]

The English titles of the scores listed below are as displayed in the back cover of the album and in the international digital releases of the soundtrack;[36][37] the romanisation of names and nouns used are slightly different from those seen in the official English subtitles as translated by Darcy Paquet.

ICAI

ICAI

The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament (acting as the provisional Parliament of India) to regulate the profession of Chartered Accountancy in India. ICAI is the second largest professional Accounting & Finance body in the world. ICAI is the only licensing cum regulating body of the financial audit and accountancy profession in India. It recommends the accounting standards to be followed by companies in India to National Financial Reporting Authority and sets the accounting standards to be followed by other types of organisations. ICAI is solely responsible for setting the Standards on Auditing (SAs) to be followed in the audit of financial statements in India. It also issues other technical standards like Standards on Internal Audit (SIA), Corporate Affairs Standards (CAS) etc. to be followed by practicing Chartered Accountants. It works closely with the Government of India, Reserve Bank of India and the Securities and Exchange Board of India in formulating and enforcing such standards.

Members of the Institute are known as Chartered Accountants (either Fellow or Associate). However, the word chartered does not refer to or flow from any Royal Charter. Chartered Accountants are subject to a published Code of Ethics and professional standards, violation of which is subject to disciplinary action. Only a member of ICAI can be appointed as statutory auditor of a company under the Companies Act, 2013. The management of the Institute is vested with its Council with the president acting as its Chief Executive Authority. A person can become a member of ICAI by taking prescribed examinations and undergoing three years of practical training. The membership course is well known for its rigorous standards. ICAI has entered into mutual recognition agreements with other professional accounting bodies worldwide for reciprocal membership recognition. ICAI is one of the founder members of the International Federation of Accountants (IFAC), South Asian Federation of Accountants (SAFA), and Confederation of Asian and Pacific Accountants (CAPA). ICAI was formerly the provisional jurisdiction for XBRL International in India. In 2010, it promoted eXtensible Business Reporting Language (XBRL) India as a section 25 company (now section 8 of Companies Act, 2013) to take over this responsibility from it. Now, eXtensible Business Reporting Language (XBRL) India is an established jurisdiction of XBRL International Inc.

The Institute of Chartered Accountants of India was established under the Chartered Accountants Act, 1949 passed by the Parliament of India with the objective of regulating the accountancy profession in India.[5] ICAI is the third largest professional accounting body in the world in terms of membership only to the ACCA and AICPA.[6] It prescribes the qualifications for a Chartered Accountant, conducts the requisite examinations and grants license in the form of Certificate of Practice. Apart from this primary function, it also helps various government agencies like RBI, SEBI,[citation needed] MCA, CAG, IRDA, etc. in policy formulation. ICAI actively engages itself in aiding and advising economic policy formulation. For example, It has submitted its suggestions on the Companies Bill, 2009. It also examines the various taxation laws, rules, regulations, circulars, notifications, etc. which may be enacted or issued by the Government from time to time and to send suitable memoranda containing suggestions for improvements in the respective legislation. The government also takes the suggestions of ICAI as expert advice and considers it favorably. ICAI presented an approach paper on issues in implementing Goods and Service Tax in India to the Ministry of Finance. In response to this, Ministry of Finance has suggested that ICAI take a lead and help the government in implementing Goods and Services Tax (GST).[7] It is because of this active participation in formulation economic legislation, it has been designated by A. P. J. Abdul Kalam as a "Partner in Nation Building".
International Affiliations
ICAI is a founder member of the International Federation of Accountants(IFAC),[8] South Asian Federation of Accountants (SAFA),[9] and Confederation of Asian and Pacific Accountants (CAPA) [10] and International Innovation Network (IIN). ICAI is an Associate member of the Chartered Accountants Worldwide, Member of International Valuation Standards Council (IVSC).

Motto and mission
The motto of the ICAI is Ya Aeshu Suptaeshu Jagruti (Sanskrit),[11] which literally means "a person who is awake in those that sleep". It is a quotation from the Upanishads (Kathopanishad). It was given to the ICAI at the time of its formation in 1949 by Sri Aurobindo[12] as a part of its emblem. CA. C. S. Shastri, a Chartered Accountant from Chennai went to Sri Aurobindo and requested him through a letter to give an emblem to the newly formed Institute of which he was an elected member from the Southern India. In reply to this request, Sri Aurobindo gave him the emblem with a Garuda, the mythical eagle in the center and a quotation from the Upanishad: Ya Aeshu Suptaeshu Jagruti. The emblem along with the motto was placed at the first meeting of the Council of the Institute and was accepted amongst many other emblems placed by other members of the Council.

Apart from its emblem, ICAI also has a separate logo for its members. As a part of a brand building exercise, ICAI introduced this separate new CA logo for the use of its members in 2007.[13] The logo is free for use by all members of ICAI subject to certain conditions.[14] The logo was launched by the then Minister of Corporate Affairs, Prem Chand Gupta at the occasion of the Chartered Accountant Day (1 July) in the presence of the then President of ICAI Sunil Talati. Members of ICAI cannot use the ICAI emblem, but they are encouraged to use the CA logo instead on their official stationery.

The Mission of the ICAI as stated by it is: “The Indian Chartered Accountancy profession will be the Valued Trustees of World Class Financial Competencies, Good Governance, and Competitiveness.”[15]

History
The Companies Act, 1913 passed in pre-independent India prescribed various books which had to be maintained by a Company registered under that Act. It also required the appointment of a formal Auditor with prescribed qualifications to audit such records. In order to act as an auditor, a person had to acquire a restricted certificate from the local government upon such conditions as may be prescribed. The holder of a restricted certificate was allowed to practice only within the province of an issue and in the language specified in the restricted certificate. In 1918 a course called Government Diploma in Accountancy was launched in Sydenham College of Commerce and Economics of Bombay (now known as Mumbai). On passing this diploma and completion of three years of articled training under an approved accountant, a person was held eligible for grant of an unrestricted certificate. This certificate entitling the holder to practice as an auditor throughout India. Later on, the issue of restricted certificates was discontinued in the year 1920.

In the year 1930, it was decided that the Government of India should maintain a register called the Register of Accountants. Any person whose name was entered in such register was called a Registered Accountant.[16] Later on a board called the Indian Accountancy Board was established to advise the Governor General of India on accountancy and the qualifications for auditors. However it was felt that the accountancy profession was largely unregulated, and this caused lots of confusion as regards the qualifications of auditors. Hence in the year 1948, just after independence in 1947, an expert committee was created to look into the matter.[17] This expert committee recommended that a separate autonomous association of accountants should be formed to regulate the profession. The Government of India accepted the recommendation and passed the Chartered Accountants Act in 1949 even before India became a republic. Under section 3 of the said Act, ICAI is established as a body corporate with perpetual succession and a common seal.

Unlike most other commonwealth countries, the word chartered does not refer to a royal charter, since India is a republic. At the time of passing the Chartered Accountants Act, various titles used for similar professionals in other countries were considered, such as Certified Public Accountant. However, many accountants had already acquired membership of the Institute of Chartered Accountants in England and Wales and other Chartered Societies of Great Britain and were practicing as Chartered Accountants. This had created some sort of brand value. This designation inherited a public impression that Chartered Accountants had better qualifications than Registered Accountants.[18] Hence the accountants were very stern in their stand that, the Indian accountancy professionals should be designated only as Chartered Accountants. After much debate in the Indian Constituent Assembly, the controversial term, chartered was accepted. When the Chartered Accountants Act, 1949 came into force on 1 July 1949, the term Chartered Accountant superseded the title of Registered Accountant. This day is celebrated as Chartered Accountants day every year.[19]

Membership
Members of the Institute are known as Chartered Accountants. Becoming a member requires passing the prescribed examinations, three years of practical training (known as articleship) and meeting other requirements under the Act and Regulations. A member of ICAI can use the title CA before his/her name.[20] A member of ICAI may either be an Associate Chartered Accountant (A.C.A.) or a Fellow Chartered Accountant (F.C.A.) based on his experience. Further based on holding Certificate of Practice, they may also be classified as practicing and non-practicing Chartered Accountants. As of December 2017, the Institute has 2,80,221 members out of which 1,89,707 are Associates and 90,514 are Fellows.[21] The B.N. Chaturvedi Family is credited to be the only family in India to be Chartered Accountants in 5 Generations.[22]

Associates and fellows
Any person who is granted membership of the Institute becomes an Associate Chartered Accountant and is entitled to use the letters A.C.A. after his name. Generally, associates are members of the Institute with less than 5 years of membership after which they become entitled to apply for being a fellow member. Some associate members, particularly those not in practice, often voluntarily chose not to apply to be a fellow due to a variety of reasons.

An associate member who has been in continuous practice in India or has worked for a commercial or government organization for at least five years and meets other conditions as prescribed can apply to the Institute to get designated as a "Fellow". A fellow Chartered Accountant is entitled to use the letters FCA. after his name. Responsibilities and voting rights of both types of members remain the same but only fellows can be elected to the Council and Regional Councils of ICAI. Fellows are perceived as enjoying a higher status due to their long professional experience.

Practicing Chartered Accountants
Any member wanting to engage in public practice has to first apply for and obtain a Certificate of Practice from the Council of ICAI.[23] Only members holding a Certificate of Practice may act as auditors or certify documents required by various tax and financial regulatory authorities in India. Once a member obtains a Certificate of Practice, his responsibility to the society increases manifold. The ethical principles applicable to a practicing CA provided in the first and second schedule of the Chartered Accountants Act, 1949 are more rigorous than the ones applicable to non-practicing CAs or both.

In India, an individual Chartered Accountant, a firm or a Limited Liability Partnership of Chartered Accountants can practice the profession of Chartered Accountancy.[24]

Role of Chartered Accountants
Chartered Accountants enjoy a statutory monopoly in audit of financial statements under the Companies Act, 2013, Income Tax Act, 1961 and various other statutes in India.[25] Financial statements audited by a chartered accountant[26] are presumed to have been prepared according to GAAP in India (otherwise the audit report should be modified).

Council of the institute
The management of the affairs of the institute is undertaken by a council constituted under the Chartered Accountants Act, 1949.[5] The council consists of 32 elected fellow members and up to 8 members nominated by the Government of India. The elected members of the council are elected under the single transferable vote system by the members of the institute. The council is re-elected every three years. The council elects two of its members to be president and vice-president who hold office for one year. The president is the chief executive authority of the council.[27]

Region and branches
ICAI has five regions: Eastern, Western, Northern, Southern and Central.

Presidents
ICAI's first president was CA G.P. Kapadia (1949 to 1952). CA Atul K Gupta is the current president.CA Nihar Niranjan Jambusaria is the current vice president of the council, and will be the next president of the council after the vacation of office by the current president.

Code of ethics
The institute has a detailed code of ethics and actions in contravention of such code results in disciplinary action against the erring members. The institute publishes a members' handbook containing the Chartered Accountants Act 1949, Chartered Accountants Regulation 1988, Professional Opportunities for Members – an Appraisal, Code of Ethics and Manual for members. These together form the basis of regulation of the profession. The Council also has a Peer Review Board that ensures that in carrying out their professional attestation services assignments, the members of the institute (a) comply with the Technical Standards laid down by the institute and (b) have in place proper systems (including documentation systems) for maintaining the quality of the attestation services work they perform.[28]

Disciplinary process
The Disciplinary Directorate, the Board of Discipline, and the Disciplinary Committee form the foundation of the disciplinary process of the institute. These entities are quasi-judicial and have substantial powers like that of a Civil Court to summon and enforce attendance or require discovery and production of documents on affidavit or otherwise.[29] The Disciplinary Directorate is headed by an officer designated as Director (Discipline). On receipt of any information or complaint that a member has allegedly engaged in any misconduct, the Director (Discipline) shall arrive at a prima facie opinion whether or not there is any misconduct. If the Director (Discipline) is of the opinion that the misconduct is covered by the items listed in the first schedule of the Chartered Accountants Act, 1949, he shall refer the case to the Board of Discipline. If he is of the Opinion that the case is covered by the Second Schedule or both schedules of the CA Act, he will refer the case to the Disciplinary Committee. If the Board of Discipline finds a member guilty of professional or other misconduct, it may at its discretion reprimand the member, remove the name of the member from the register of members for up to three months or impose a fine up to ₹1,00,000/-. If the Disciplinary Committee finds a member guilty of professional or other misconduct, it may at its discretion reprimand the member, remove the name of the member from the register of members permanently or impose a fine up to ₹5,000/-. Any member aggrieved by any order may approach the Appellate Authority.

It should be borne in mind that this disciplinary proceeding is not in lieu of or an alternative for criminal proceedings in a court. Criminal proceedings against a Chartered Accountant and disciplinary action by ICAI are two separate issues and one need not wait for another to be completed first.[30]

Actions
One of the public actions of The ICAI Disciplinary Committee in the 2009–2010 time period was proceedings for professional misconduct against two auditors from the firm Price Waterhouse partners for wrongly auditing and inflating the financial statements of Satyam Computer Services Limited. The Supreme Court of India (November 2010) rejected a plea by the two charged auditors to stay the proceedings by the ICAI Disciplinary committee. The court's order came in response to the pleas of the charged auditors seeking a stay on the disciplinary proceedings against them on the ground that it violated their fundamental right against self-incrimination under Article 20 (3) of the Constitution of India.

Other publicized actions included, the SEBI referred case of a brokerage firm, Karvy, in which the internal auditors, Haribhakti & Co (an associate of BDO). were held guilty of negligence for failing to detect thousands of demat accounts being opened with the same address. The Committee has also taken action against members for alleged irregularities in the books of Maytas Properties and Maytas Infra and the role played by their auditors.[31] The names of the members found guilty of misconduct are published on ICAI's website. The ICAI website lists 35 as the number of cases in which inquiry was completed by the Disciplinary Committee in the past one year since February 2010. The list of members held guilty of professional or other misconduct is published periodically.[32]

Request for more power
Many of the recent[timeframe?] financial frauds and scams related to organizations that had multinational accounting firms as their auditors. These multinational firms cannot legally practice in India but they are practicing in India by surrogate means, operating through tie-ups with local firms, though the partners involved are from India, since only a member of the institute can be an auditor of an Indian entity. The example for this is an elaborate list, Price Waterhouse in case of Global Trust Bank Scam, again Price Waterhouse in Satyam Computer Services Limited scam, Ernst and Young in the Maytas case. ICAI lacks jurisdictional powers to punish these or for that matter any firm, as under its current regulations it only has the power to proceed against individual members. The institute has asked the Ministry of Corporate Affairs, Government of India to grant additional powers so that it may proceed against firms whose partners or employees are frequent offenders.[33] ICAI also has sent a proposal to the Government of India to amend the Chartered Accountants Act, 1949 in order to enable to it to impose a fine of ₹1,00,00,000/- on audit firms if they are found guilty of colluding with companies to commit a fraud.

Australia

Australia

Australia, officially the Commonwealth of Australia,[12] is a sovereign country comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands. It is the largest country in Oceania and the world's sixth-largest country by total area. The population of 26 million[6] is highly urbanised and heavily concentrated on the eastern seaboard.[13] Australia's capital is Canberra, and its largest city is Sydney. The country's other major metropolitan areas are Melbourne, Brisbane, Perth, and Adelaide.

Indigenous Australians inhabited the continent for about 65,000 years[14] prior to the first arrival of Dutch explorers in the early 17th century, who named it New Holland. In 1770, Australia's eastern half was claimed by Great Britain and initially settled through penal transportation to the colony of New South Wales from 26 January 1788, a date which became Australia's national day. The population grew steadily in subsequent decades, and by the time of an 1850s gold rush, most of the continent had been explored and an additional five self-governing crown colonies established. On 1 January 1901, the six colonies federated, forming the Commonwealth of Australia. Australia has since maintained a stable liberal democratic political system that functions as a federal parliamentary constitutional monarchy, comprising six states and ten territories.

Australia is the oldest,[15] flattest,[16] and driest inhabited continent,[17][18] with the least fertile soils.[19][20] It has a landmass of 7,617,930 square kilometres (2,941,300 sq mi).[21] A megadiverse country, its size gives it a wide variety of landscapes, with deserts in the centre, tropical rainforests in the north-east, and mountain ranges in the south-east. Its population density, 2.8 inhabitants per square kilometre, remains among the lowest in the world.[22][better source needed] Australia generates its income from various sources including mining-related exports, telecommunications, banking, manufacturing, and international education.[23][24][25]

Australia is a highly developed country, with the world's 14th-largest economy. It has a high-income economy, with the world's tenth-highest per capita income.[26] It is a regional power and has the world's 13th-highest military expenditure.[27] Australia has the world's eighth-largest immigrant population, with immigrants accounting for 29% of the population.[28][29] Having the third-highest human development index and the eighth-highest ranked democracy globally, the country ranks highly in quality of life, health, education, economic freedom, civil liberties, and political rights,[30] with all its major cities faring well in global comparative livability surveys.[31] Australia is a member of the United Nations, G20, Commonwealth of Nations, ANZUS, Organisation for Economic Co-operation and Development (OECD), World Trade Organization, Asia-Pacific Economic Cooperation, Pacific Islands Forum, and the ASEAN Plus Six mechanism.
The name Australia (pronounced /əˈstreɪliə/ in Australian English[32]) is derived from the Latin Terra Australis ("southern land"), a name used for a hypothetical continent in the Southern Hemisphere since ancient times.[33] When Europeans first began visiting and mapping Australia in the 17th century, the name Terra Australis was naturally applied to the new territories.[N 5]

Until the early 19th century, Australia was best known as "New Holland", a name first applied by the Dutch explorer Abel Tasman in 1644 (as Nieuw-Holland) and subsequently anglicised. Terra Australis still saw occasional usage, such as in scientific texts.[N 6] The name Australia was popularised by the explorer Matthew Flinders, who said it was "more agreeable to the ear, and an assimilation to the names of the other great portions of the earth".[39] Several famous early cartographers also made use of the word Australia on maps. Gerardus Mercator (1512–1594) used the phrase climata australia on his double cordiform map of the world of 1538, as did Gemma Frisius (1508–1555), who was Mercator's teacher and collaborator, on his own cordiform wall map in 1540. Australia appears in a book on astronomy by Cyriaco Jacob zum Barth published in Frankfurt-am-Main in 1545.[40]

The first time that Australia appears to have been officially used was in April 1817, when Governor Lachlan Macquarie acknowledged the receipt of Flinders' charts of Australia from Lord Bathurst.[41] In December 1817, Macquarie recommended to the Colonial Office that it be formally adopted.[42] In 1824, the Admiralty agreed that the continent should be known officially by that name.[43] The first official published use of the new name came with the publication in 1830 of The Australia Directory by the Hydrographic Office.[44]

Colloquial names for Australia include "Oz" and "the Land Down Under" (usually shortened to just "Down Under"). Other epithets include "the Great Southern Land", "the Lucky Country", "the Sunburnt Country", and "the Wide Brown Land". The latter two both derive from Dorothea Mackellar's 1908 poem "My Country

Ram Charan

Ram Charan

Ram Charan (born 27 March 1985) is an Indian film actor, producer, and entrepreneur who works in Telugu cinema. He is one of the most popular and influential actors in Tollywood[2] and has featured in Forbes India's Celebrity 100 list since 2013. Charan is the recipient of several awards, including three Filmfare Awards, two Nandi Awards, two CineMAA Awards, and two Santosham Best Actor Awards. The son of actor Chiranjeevi and Surekha, Charan made his acting debut in the successful action film Chirutha (2007), for which he won the Filmfare Award for Best Male Debut – South. Charan rose to prominence with a starring role opposite Kajal Aggarwal in S.S. Rajamouli's fantasy action film Magadheera (2009), which is one of the highest-grossing Telugu films of all time. He won several accolades for this film, including the Filmfare Award for Best Actor - Telugu.

Charan established himself as a leading Tollywood actor with the commercially successful films such as Racha (2012), Naayak (2013), Yevadu (2014), Dhruva (2016) and Rangasthalam (2018), which ranks as his highest-grossing release. He won his second Filmfare Award for Best Actor - Telugu for his performance in Rangasthalam.

In 2016, Charan established his own production house, the Konidela Production Company, under which he produces films.[3] Beyond his film career, he owns the polo team Ram Charan Hyderabad Polo Riding Club
Personal life
Ram Charan was born in Madras (now Chennai) to Telugu film actor Chiranjeevi and his wife Surekha on 27 March 1985.[1] He has two sisters. He is the grandson of Allu Rama Lingaiah and the nephew of Nagendra Babu, Pawan Kalyan, and Allu Aravind. He is the cousin of Allu Arjun, Varun Tej , Sai Dharam Tej, Allu Sirish, Niharika Konidela. He completed his primary education in Chennai and high school in Ooty. He studied B.com before dropping out.

Charan got engaged to Upasana Kamineni, the vice-chairman of Apollo Charity and chief editor of B Positive magazine, in Hyderabad on 1 December 2011. Upasana is the granddaughter of Prathap C. Reddy, the Executive Chairman of the Apollo Hospitals.[5][6] Subsequently, they got married on 14 June 2012 at the Temple Trees Farm House.[7]

Career
In 2007, Ram Charan made his film debut as the leading man in Chirutha, which was directed by Puri Jagannadh and completed 50 days in 178 direct centres and 15 other shifted centres. The film completed 100 days in 40 direct centres.[8] He played the role of Charan, an ex-convict who is hell-bent on killing the murderer of his father. Rediff.com praised his performance stating: "Ram Charan is quite promising. Dance and action appear to be forte. He is rather graceful in the dance numbers. He also stays clear of any oblique reference to his star father by way of vdialogue or adopting any particular mannerism or style."[9] His performance in the film earned him a Filmfare Best South Debutant Award and Nandi Special Jury Award.[10]

After the release of the 2009 film Magadheera, which was only his second film, directed by S.S.Rajamouli, Charan established himself as one of the leading contemporary actors of Tollywood. He played dual roles in this film in which one is a brave soldier of a kingdom in Rajasthan in the 17th century in love with the princess but loses her and dies, the other a bike racer who falls in love with a girl who is the re-incarnation of the princess and wins her knowing their past. His portrayal got immense critical acclaim. The Times of India wrote: "Ram Charan returns as a valiant soldier and breathes life into the larger-than-life role with ease. He showcases his horse-riding and dancing skills to perfection."[11] IndiaGlitz commented: "Charan has come up with a mature performance and he has carried the film very well. Both his characters were done justice and he reminded of his father at many places."[12] Directed by S. S. Rajamouli,[13] the film received six Filmfare Awards including the award for Filmfare Award for Best Actor – Telugu and Nandi Special Jury Award for Charan.[14] In 2009, he became a spokesperson for Pepsi's advertisement campaigns.[15]

Charan starred in Bommarillu Bhaskar's Orange in 2010 as Ram, an NRI living in Australia whose opinions are against loving forever. IndiaGlitz wrote: "Ram Charan gave an excellent performance all through the film. His attire, makeup, dressing style, accessories and body language give the audiences a fresh feel of an urbane guy. He improved a lot in all the departments including action, dances, dialogue modulation, body language."[16]

His next film was Rachcha, directed by Sampath Nandi. He did the role of Betting Raj, a gambler whose life takes a toll on him. IndiaGlitz wrote: "He shows flashes of Chiru-ness more than he ever did in the past; be it his baritone or demeanour, he is a Megastar in effect. Helped by a strong script, he could have been much better."[17] The film released on 5 April 2012 and was declared a commercial success.[18]
His first release in 2013 was Naayak, directed by V. V. Vinayak. He played another dual role, one a mafia leader in Kolkata and the other a simple software employee in Hyderabad. The Times of India wrote: "Ram Charan did a great job, though there was no variation shown between the two characters."[19] It opened to positive critical acclaim and became a commercial success.[20]

Charan made his Bollywood debut through Zanjeer, a remake of the 1973 film of the same name. He played the role of ACP Vijay Khanna who swears Vengeance on his parents' killer. Charan made his debut as a playback singer with the song "Mumbai Ke Hero", composed by Chirantan Bhatt, in the album Thoofan, the Telugu version of Zanjeer.

In his next Telugu film, Yevadu (2014), directed by Vamsi Paidipally, he plays two characters, one who has received a face transplant of the other and becomes the target of underworld gangs because of the mistaken identity. Bangalore Mirror wrote: "For Ram Charan, Yevadu is essential to establish his status after Thoofan tanked at the box office. His character has two shades and he tries his best to bring variations. He dances like there is no tomorrow and the choreography is a delight to watch."[21] Sify wrote: "Compared to his earlier films – Nayak and Thoofan, Ram Charan has done a fairly good job here. His acting is effective in intense scenes and action episode. To satisfy his audiences, he has also done some good steps in the Freedom song."[22] Charan's next release in the same year was the family drama Govindudu Andarivadele.[23] The film opened to mostly positive reviews from critics and grossed over ₹40 crore (US$5.6 million) at the box office.[24]

His next film was Bruce Lee[25] where he played the role of a stuntman who gets involved in a scuffle. It wasn't a success due to its weak narration and comedy.[26] His next film Dhruva (2016) was declared a hit due its unique story and visuals. Times of India wrote: "Ram Charan looks his fittest best. As an actor, Ram Charan impresses in all the scenes that required high emotion. And as for the scenes where he had to be elevated as the hero, they will not disappoint his fans."[27] In 2018, he acted in the blockbuster Rangasthalam directed by Sukumar, declared as third highest grosser of all time in Telugu cinema.[28] In 2019, he starred alongside Kiara Advani and Vivek Oberoi in an action film Vinaya Vidheya Rama which was directed by Boyapati Srinu.[citation needed]

He is also the producer of his father Chiranjeevi's 150th film Khaidi No. 150 and also signed to appear in his uncle Pawan Kalyan's production.[29]

Other work
Ram Charan is an equestrian and entrepreneur.[30] He owns the polo team Ram Charan Hyderabad Polo Riding Club.[4] He also serves on the board of directors of MAA TV.[31]

In early July 2015, he started his own Hyderabad-based airline business called TruJet.[32] Ram Charan is also the spokesman and co-owner of the obstacle running series Devil's Circuit.[33]

Sethuraman actor

Sethuraman actor

V. Sethuraman (13 September 1985 – 26 March 2020), also known by his stage name Sethu, was an Indian dermatologist, who was the founder and medical director of ZI Clinic, an upscale dermatology clinic in Chennai, Tamil Nadu. He was also an actor who appeared in Tamil language films in supporting roles,[2] first appearing in the comedy film Kanna Laddu Thinna Aasaiya (2012)
Career
Film
Sethu had been close friends with the actor Santhanam, who offered him the lead role in the movie, Kanna Laddu Thinna Aasaiya.[4] After the success of KLTA, Sethu agreed to act in Vaaliba Raja, which retained much of the cast from the previous film including Santhanam, Vishakha Singh, VTV Ganesh, Devadarshini, Pattimandram Raja, and Srinivasan.[5] Sethu portrayed a supporting role in Sakka Podu Podu Raja, marking his third collaboration with Santhanam, VTV Ganesh, and Srinivasan.[6] His next film was 50/50 starring Sruthi Ramakrishnan, Bala Saravanan, and news anchor Bavithra.[7]

Medicine
Sethuraman studied dermatology at Annamalai University, where he got his MBBS and MD.[8] In 2016, he launched a skin clinic called ZI Clinic, with guests including actors Bobby Simha, Nithin Sathya, and Aravind Akash, music director Dharan Kumar, director Venkat Prabhu, and the spiritual Brahmakumari sisters were also present at the launching of the clinic, which opened its second location in Anna Nagar in Chennai on 15 October 2017. [9]

He was active on social media platforms, such as Instagram and YouTube, discussing several health topics. His last post on Instagram was four days prior to his death, regarding the 2019–20 coronavirus pandemic.

Death
Sethu died on 26 March 2020 at 8:45 PM due to cardiac arrest.

Moratorium

Moratorium

A moratorium is a delay or suspension of an activity or a law. In a legal context, it may refer to the temporary suspension of a law to allow a legal challenge to be carried out.

For example, animal rights activists and conservation authorities may request fishing or hunting moratoria to protect endangered or threatened animal species. These delays, or suspensions, prevent people from hunting or fishing the animals in discussion.

Another instance is a delay of legal obligations or payment (debt moratorium). A legal official can order a delay of payment[clarification needed] due to extenuating circumstances, which render one party incapable of paying another.

أوزارك (مسلسل)

أوزارك (مسلسل)

أوزارك (بالإنجليزية: Ozark) مسلسل درامي أميركي يبث على الإنترنت من إنتاج نيتفلكس تم إنشاؤه من قبل بيل دوبوك ومارك ويليامز وهو من بطولة جيسون بيتمان ولورا ليني صدر الموسم الأول عبر نتفليكس في 21 يوليو 2017  وتضمن عشر حلقات منها تسع حلقات لمدة ساعة واحدة وحلقة نهائية مدتها 80 دقيقة. جيسون بيتمان البطل الرئيسي للمسلسل قام ايضاً بإخراج أول حلقتين وآخر حلقتين من الموسم الأول وأول حلقتين من الموسم الثاني تم تجديد المسلسل لموسم ثاني من 10 حلقات في 15 ابريل 2017 ، وصدر في 31 اغسطس 2018. كما تم تجديده لموسم ثالث من عشر حلقات في 10 أكتوبر 2018 وسيصدر في 2019.

يمثل جيسون بيتمان دور المخطط المالي مارتي بيرد، وتمثل لورا ليني زوجته ويندي بيردي، وهي مستشارة في العلاقات العامة حول الحملات السياسية التي أصبحت ربة منزل قبل انتقال العائلة إلى منطقة أوزاركس.
القصة
يقوم المخطط المالي مارتي بيرد فجأة بنقل الأسرة من ضاحية نابرفيل في شيكاغو إلى منتجع أوسيدج بيتش على هضبة الأوزارك في ميزوري بعد حدوث خطأ في خطة غسيل الأموال، حيث يتعين عليه أن يغسل 500 مليون دولار خلال 5 سنوات ليسترضي زعيم عصابة مخدرات. عندما يصل إلى ميسوري ، يتورط هو وعائلته مع المجرمين المحليين بما في ذلك اللانغمورس والسنيلز.

زياد علي

زياد علي محمد