Freshwater Aquarium Maintenance – Top 4 Areas You Should Not Ignore

Freshwater aquarium maintenance is a priority for any tank owner who wants to display a variety of healthy vibrant fish. Having a filthy fish tank will only cause issues for your little swimmers as well as the room you have your display. If you do not want unusual odors surfacing, or waking up one morning only to see some of your species floating upside down, there are a few things to check for.

First , the all important water in the aquarium must be maintained. This is where you can look into purchasing filters that will make your water maintenance self-cleaning. That's right, filters will help get rid of dirt, odor, discoloration and any general impurities.

The downside is that depending on the filter, you may have to change them every 3-4 weeks. If this is not a problem then you're in for a real treat. Some filters are disposable and can be replaced so there is no hassle, and you can keep the water clean.

Second , Algae are one of the most common problems and can ruin even the most beautiful tanks becoming an eye sore to you and other viewers. There are a few remedies you can use to combat the algae, such as purchasing Plecostomus. Known as algae eaters, this fish will chomp away keeping your freshwater aquarium clean as can be. These fish are not known to be "lookers" but they will get the job done. If you rather pass on the species then you may have to remove them by hand. If you want to remove by hand but you want to minimize the amount you do remove, consider that any exposure to sun will allow the algae to thrive.

Third , you walk into the room where your fish tank is located and you notice a strong scent, what do you do? Change your filter more regularly to ensure this does not occur often, because this can kill your fish if it goes untreated.

Fourth thing should not ignore is unclear water. Is your freshwater aquarium looking a little murky? Determine the "root" cause, possibly your overfeeding. Try not to give your fish more than the recommended amounts instead feed them 2-3 times daily. This will reduce the unclear water, if not use use distilled water or bottled water.

Change the water at least every two weeks if not every week but only about 20 percent of it. Many use siphons to drain the water and then replace it. Understand that eventually the aquarium tank will need to be cleaned which can be a pain experience for many. As bad as the experience may be you have to do it if you want your fish to stay healthy. During this process, use a sponge and gently scrub the aquarium glass and remove everything that is stuck there. Some opt to use scrapers but if you have an acrylic aquarium, this process can be damaging. Soak any decorations you have in your aquarium in hot water with a bit of salt and scrub clean. Do not use soap; the residue will kill your fish very quickly.

Finally , when refilling your tank remember to keep the water temperature the same as the fish can live in. Important Tip: Do not use water from the faucet because it is not designed to help the fish, instead boil 5-10 gallon bucket of distilled water let it cool and use.

How to Get Approved For an Apartment Even With a Criminal Record

One of the most frustrating episodes ones can encounter is a denial of housing. Apartment complexes, which in reality are run by real estate management firms, use a number of factors to determine who should rent and who should not. One of the most common factors that they use is criminal background check. A criminal history can be one of the greatest huddles one can ever come across in the process of renting an apartment.

The reason apartment communities request a criminal background check is first of all for the safety of the overall community. There is a general consensus that people with violent pasts are bound to fall back into their previous destructive habits. The concept of history repeats itself seems to be a prevailing belief in many places when it comes to criminal history and nowhere more so than in apartment leasing offices.

Another reason why apartment leasing offices conduct a criminal background check is so as to create the appearance of safety in the community and in so doing have the justification to charge more for rent. If a neighborhood or apartment housing community has a high level of crime, then tenants will not want to renew their leases and this means that there will be more housing units which are vacant and which the management has to fill (or risk being censored by the owner). The more housing units are vacant in an apartment community the more it hurts the management bottom line because this drives down the rent.

When conducting criminal background checks, apartments normally concentrate on felony convictions. Misdemeanor crimes which are only punishable by fines are generally not a concern. If you have a misdemeanor, you should not be concerned but if it is a felony you may get a denial.

There are two main ways to get an apartment approval if you have a criminal record. The first one is to check the nature of your offense and see whether you received what is called a deferred adjudication. This is a probation granted to first time offenders and is also known as community supervision. If you were convicted of a misdemeanor, and got probation, you can go to the county clerk’s office and request for what is called a court deposition. This is a print-out that shows the offense, the court that heard the case, and the judgment that was rendered and the fact that you have deferred adjudication. The printout also states that you have successfully completed the community service without any other incidences and that you should not be discriminated against when it comes to services. You can take a copy of this document to an apartment manager and in most cases they will approve you.

Another way to get an apartment is to get an expungement. This is the sealing of your criminal records and can be done depending on whether you’re eligible. There is an excellent eBook out in the market regarding how to get an apartment even with an existing criminal record and bad credit and you can get it at [http://www.simplecreditsecrets.net]

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

Unusual Conference Venues

Many companies understand the importance of conferences for their staff. Conferences are a chance to network, share ideas and to learn, but boy are they boring. Yes, your staff gets loads of new ideas and meet lots of interesting and useful people, but given the choice they would rather not attend again next year. Fortunately, the people who run conferences are starting to wake up to this fact and beginning to try to make conferences less tedious. This has led to some great new conference events being held. If you are a business about to hold an in-house conference you can learn a lot from this new trend.

So the question is 'Where can I hold a conference?'. Basically as long as they've got the license and you've got the cold hard cash, then you can hold a conference just about anywhere you like. As the legend of Kevin Costner understands 'If you build it, they will come' and yes, you can host a conference at a baseball diamond!

Museums and art galleries. Being surrounded by creative exploits really stimulates the mind. Therefore a great venue for a conference has to be a gallery or science museum. Our favorite is the Vancouver Museum of Anthropology – mingling amidst ancient totem poles is quite the experience. Another great museum venue is the Science Museum in London, that even offers a IMAX cinema or a motion theater as two of the 8 conference halls it has available.

Marinas, Aquariums and Planetariums are also great places for conferences, most have lecture theaters for the presentations, with plenty of divers during conference breaks. In some Aquariums such as the one in Barcelona you can enjoy a spectacular conference dinner completely surrounded by fish. Although sitting down to the fish course does make you pause.

Blackpool Tower – yup sounds strange but come on, it's also pretty exciting and sort of kitsch!

In the mountains. Being amid inspirational landscape opens the mind to fresh and new ideas. Check out the Fairmont Springs hotel in Banff, you are literally a step away from heaven.

Want to impress, rent a castle! You can do it for weddings and you can absolutely do it for your conference!

Observatories – enjoy a daytime conference and finish with watching the stars – there's a metaphor in there somewhere!

Middle of the Rainforest? Lots of nature retreats host conferences and events. Bali anyone?

The zoo – yes it has happened, one crazy and obviously very talented events planner held an event at a tiger exhibition.

Like we said, you get the right equipment, shelter, catering and speakers and people will come. If you have an event dream – make it happen. Your conference will be memorable and people will definitely want to come back next year. Where you hold a conference says a lot about you and your industry. Conferences are designed to stimulate people's creativity and make them come away full of ideas. An inspirational venue is everything, so think outside the box.