Listen/purchase: Into euphoria by Chris Browne BrowneProject

Flight to the rocs’ nest – This adventure begins with the party being stashed in the mountaintop aerie, far from their destination on the Serpent River (Tim Sell, AD&D module UK5: Eye of the Serpent by Graeme Morris, TSR, 1984)

A doodle of Porter introducing his commoner bard boyfriend to his literal royalty siblings. (and Cain’s really good friends who he absolutely doesn’t have a secret family with)

Château de Joux

Fort Malher

GST Compensation Cess Is Ending.

There’s a small but important GST change coming up.

From 1 February 2026, the GST Compensation Cess will come to an end.

This cess was introduced when GST was first rolled out, to support states during the transition period. Over the years, it was extended multiple times. Now, that chapter is closing.

This is not sudden.
And it’s not unexpected.

What happens after this?

The government is not removing revenue without a plan.

Certain products like tobacco and pan masala will move under a separate excise duty and cess structure. This ensures revenue continues, without extending the compensation cess further.

So while the cess ends, taxation itself does not disappear.
It just changes form.

Simple shabdon mein:
GST ka transition phase ab khatam ho raha hai.
System dheere-dheere stable ho raha hai, aur tax structure zyada focused ho raha hai.

Why this matters

This change signals something larger:

• GST is no longer treated as a “new system”
• Compensation mechanisms are being phased out
• Indirect tax is moving towards long-term stability

For most businesses, this won’t require immediate action.
But it’s an important shift in how GST is evolving.

The simple takeaway

Not all big tax changes come with noise.

Some happen quietly.
And over time, they reshape the system.

That’s what this is.

— Finodha
Writing calmly about tax and compliance

NGL, while I do enjoy the Roots of Chaos series a lot, sometimes it’s very clear that Samantha Shannon is way better at writing the world building for the countries based on Europe than anything else. There’s been other people from the cultures the East are based on who have explained it better than I can, but the world building does feel a bit stereotypical and threadbare compared to the likes of Inys, Hroth and Yscalin.

And what bothers me most as an African is that apparently the South is primarily based on the Congo empire, which I legitimately didn’t know until I saw it on Tumblr because the world building does not really suggest this. I honestly assumed the South was more Middle Eastern based because there’s a lot of dessert described, and mostly only Northern Africa has a desert climate. It honestly reads to me like a weird mishmash of Black Africa, the Middle East and like Rome apparently? Which may be because most time in the South is spent in the Priory, which is also a pretty vague setting. Even when we see other places like Carmentum, they’re completely destroyed before we truly get to know about them. And this is contrasted with the world building of other regions, where Inys is clearly England, Hroth is clearly Scandinavian, and even Seiiki is still clearly a somewhat stereotypical idea of Japan. Which is a bit disappointing.

I understand she wanted more representation of black characters, which is awesome and I really appreciate her for it, but I wish that representation also extended to the world building and the cultures being represented, especially since African cultures are very underrepresented in general, but especially in Fantasy. Anyway, I can’t even fully blame her because of course as a European who studies the history, language and folklore of predominantly European cultures, she’s going to be more comfortable writing them. But I just wish she’d put a bit more effort into non-European cultures as well if she’s going to go so far to put them in her story.

Capodanno Roc

Per l’ultima cena del 2025 abbiamo scelto di provare il delivery del ristorante Contraste di Matias Perdomo, Roc, rilanciato lo scorso mese di giugno dopo una sosta post Covid.

L’idea dello Chef è quella di un delivery democratico e pensato: al cliente viene chiesto di ordinare con lauto anticipo (almeno il giorno prima) evitando a Roc il ruolo del tappabuchi.

A noi è piaciuto tutto ma i…

Capodanno Roc

What is the cost of accounting outsourcing services in Hyderabad?

Accounting outsourcing has become a smart and cost-effective solution for businesses in Hyderabad, especially for startups, SMEs, and growing companies. One of the most common questions business owners ask is: “What is the cost of accounting outsourcing services in Hyderabad?”

The answer depends on several factors, including the size of the business, the scope of services required, and compliance needs.

Average Cost of Accounting Outsourcing in Hyderabad

The cost of accounting outsourcing services in Hyderabad generally ranges from:

• ₹5,000 to ₹10,000 per month – For startups and small businesses
• ₹10,000 to ₹25,000 per month – For small to mid-sized companies
• ₹25,000 to ₹50,000+ per month – For medium and large enterprises

These costs are significantly lower than maintaining a full in-house accounting team.

Factors That Affect Accounting Outsourcing Costs

1. Scope of Services

The more services you outsource, the higher the cost. Basic bookkeeping is cheaper, while end-to-end accounting costs more.

Common services include:

• Bookkeeping and ledger maintenance
• Accounts payable & receivable
• GST compliance and returns
• Payroll processing
• TDS filings
• Financial reporting and MIS

2. Size and Volume of Transactions

Businesses with higher transaction volumes require more accounting effort, which impacts pricing.

• Low transaction volume → Lower cost
• High transaction volume → Higher cost

3. Compliance Requirements

If your business requires:

• GST filings
• TDS returns
• ROC compliance
• Audit support

The pricing may increase due to the additional regulatory workload.

4. Software and Technology Used

Accounting outsourcing costs can vary based on the tools used, such as:

• Tally
• QuickBooks
• Zoho Books
• SAP or other ERP systems

Advanced software integration may slightly increase the cost but improves accuracy and efficiency.

5. Dedicated Accountant or Team

Some businesses prefer a dedicated accountant or accounting team, which costs more than shared-resource models but offers better control and faster support.

Accounting Outsourcing vs In-House Accounting Cost

Expense TypeIn-House AccountantOutsourced AccountingSalary₹25,000 – ₹50,000/monthIncludedSoftwareExtra costIncludedCompliance ErrorsPossibleReducedInfrastructureRequiredNot required

Outsourcing can save up to 40–60% of accounting costs annually.

Why Accounting Outsourcing in Hyderabad Is Cost-Effective

• Availability of skilled professionals
• Competitive pricing
• Strong compliance expertise
• Access to the latest accounting tools
• Flexible and scalable service plans

How Aksharafinalytics Offers Cost-Effective Accounting Outsourcing

At Aksharafinalytics, accounting outsourcing services are designed to suit businesses of all sizes. We offer:

• Customized pricing based on your needs
• Transparent and affordable packages
• Dedicated accounting support
• Complete compliance management
• Secure data handling

Conclusion

The cost of accounting outsourcing services in Hyderabad depends on your business requirements, but it is always more economical than maintaining an in-house team. With the right outsourcing partner, businesses can reduce costs, improve accuracy, and focus on growth.

Models Sue Roc Nation Over Megan Thee Stallion Swimwear B…

Two fashions who appeared in promotional photos for Megan Thee Stallion’s Hot Girl Summer swimwear line are suing Roc Nation, claiming their photographs had been used for billboard adverts with out their permission.
According to authorized paperwork reviewed by Billboardtwo New York-based fashions, Janelle Delacruz and Tonoia Wade, filed separate however almost equivalent on Tuesday (Dec. 16)…

Models Sue Roc Nation Over Megan Thee Stallion Swimwear B…

Royal Navy Fleet Air Arm (FAA) fitters and armorers of the 777 Naval Air Squadron pose on a Blackburn B-25 Roc aircraft fighter at HMS Spurwing, Royal Naval Air Station, in March, 1944.

#History #WWII

@Destroye83 via X

What Is the Procedure for ROC Registration and Filing?

Every company in India must comply with statutory obligations to operate legally and maintain transparency. ROC (Registrar of Companies) registration and ROC filing are two critical steps for companies to ensure legal compliance. While the process may seem complex, understanding the steps and following a structured approach makes it manageable. Professional guidance can simplify this process, ensuring accuracy and timely compliance.

Understanding ROC Registration

ROC registration is the process of formally registering a company with the Registrar of Companies. This step is mandatory for all companies in India, including private and public limited companies.

• ROC registration ensures the company is legally recognized.
• It provides a unique Corporate Identification Number (CIN).
• Registration requires submission of key documents such as Memorandum of Association (MOA) and Articles of Association (AOA).
• Directors’ and shareholders’ details must be provided.
• Registered companies can legally open bank accounts and sign contracts.
• ROC registration serves as a foundation for all future compliance.
• Expert services can guide businesses to avoid mistakes in this crucial step.

Understanding ROC registration is essential to establish the company’s legal identity.

Importance of ROC Filing

ROC filing is the process of submitting statutory documents to the Registrar of Companies periodically. It ensures companies maintain transparency and comply with corporate regulations.

• ROC filing helps the government track company operations and finances.
• Regular filings prevent penalties and legal notices.
• It includes annual returns, financial statements, and other mandatory forms.
• ROC filing strengthens investor confidence in the company.
• Accurate filing ensures compliance with the Companies Act, 2013.
• Filing deadlines must be strictly adhered to.
• Professional assistance ensures timely and error-free ROC filings.

Timely ROC filing is crucial to avoid legal complications and maintain corporate credibility.

Key Documents Required for ROC Registration

ROC registration demands the submission of several critical documents. Having them prepared simplifies the process.

• Memorandum of Association (MOA) defining company objectives.
• Articles of Association (AOA) outlining company rules.
• Identity and address proofs of directors and shareholders.
• Digital Signature Certificates (DSC) for directors.
• Director Identification Numbers (DIN) for all directors.
• Declaration of compliance signed by directors or professionals.
• Proof of registered office address with NOC from property owner.

Collecting these documents beforehand accelerates the ROC registration process.

Applying for Digital Signature Certificate and DIN

Digital Signature Certificates and DINs are mandatory for ROC registration and filing.

• DSC ensures secure online submission of ROC forms.
• DIN is a unique number for each director, necessary for identification.
• Applications for DSC require identity and address verification.
• DIN application requires PAN, proof of address, and photograph.
• Both DSC and DIN must be obtained before initiating ROC registration.
• These identifiers help authenticate documents submitted to the ROC.
• Professional services can assist in acquiring DSCs and DINs quickly.

Proper preparation of DSC and DIN ensures smooth registration and filing.

Filing for Company Incorporation

After gathering documents and obtaining DSC/DIN, the next step is company incorporation.

• Choose a unique company name and submit for approval to the ROC.
• Prepare MOA and AOA according to company type.
• File incorporation forms (SPICe+) online on the MCA portal.
• Attach all required documents and pay the registration fees.
• Once approved, the ROC issues the Certificate of Incorporation (COI).
• The COI confirms the legal existence of the company.
• Expert guidance ensures forms are error-free and processed faster.

Incorporation is the key milestone in ROC registration, establishing the company officially.

Annual ROC Filing Requirements

After registration, companies must comply with annual ROC filing obligations.

• File annual returns (Form MGT-7) detailing shareholders and directors.
• Submit financial statements (Form AOC-4) for the previous financial year.
• Include disclosures related to loans, contracts, and investments.
• Ensure all filings are done within stipulated deadlines.
• Maintain digital copies of submitted forms for reference.
• Filing helps maintain transparency and corporate governance.
• Professional assistance simplifies annual ROC filing and reduces errors.

Regular annual filings are mandatory to avoid penalties and legal complications.

Compliance for Changes in Company Structure

Companies often undergo structural changes that require ROC updates.

• Changes in directors or shareholders must be updated through ROC forms.
• Alteration of MOA or AOA requires filing of special forms.
• Change in registered office requires submission of Form INC-22.
• Any increase or decrease in capital must be reported.
• Filing these changes ensures the ROC records remain accurate.
• Timely compliance prevents legal notices and fines.
• Professional services ensure all structural changes are correctly filed.

Maintaining accurate records with the ROC is critical for corporate compliance.

Common Mistakes in ROC Registration and Filing

Errors in ROC registration and filing can lead to penalties and legal scrutiny.

• Submitting incomplete or incorrect forms.
• Missing deadlines for annual filings.
• Incorrectly entering director or shareholder details.
• Failure to attach necessary documents or proof.
• Not updating changes in company structure promptly.
• Ignoring MCA notifications regarding forms or submissions.
• Seeking professional guidance can help avoid these common pitfalls.

Understanding common mistakes helps companies stay compliant and penalty-free.

Benefits of Using Professional ROC Services

Professional ROC services simplify registration and filing, ensuring compliance and efficiency.

• Ensure accurate submission of all forms and documents.
• Help maintain proper timelines for ROC filing obligations.
• Provide guidance on legal requirements and statutory compliance.
• Avoid penalties by ensuring correct filings.
• Manage changes in company structure seamlessly.
• Keep digital records organized and secure.
• ROC services save time and allow businesses to focus on core operations.

Expert assistance provides peace of mind and reduces administrative burden.

Conclusion

ROC registration and filing are fundamental for any company operating in India. Registration establishes legal recognition, while regular ROC filings ensure compliance, transparency, and corporate governance. Errors or delays in registration or filing can lead to penalties, legal notices, and even reputational damage. Understanding the procedure—from preparing documents, obtaining DSC and DIN, filing incorporation forms, to annual and structural updates—is essential for every business. Professional ROC services simplify this process, offering guidance, timely submissions, and accuracy, allowing businesses to focus on growth while remaining fully compliant with legal requirements. Following the correct procedure for ROC registration and filing is not just a legal formality; it is a vital step toward sustainable business operations and credibility.

The Roc Camera claims to capture verifiably real photos via “combining attested sensor data, zero-knowledge proofs, and a tamper-proof environment”.

MONTEE KIVILEV

A St-Christo-en-Jarez, le 11 octobre 2025

Ce week-end avait lieu la traditionnelle montée chronométrée entre Sorbiers et St-Christo-en-Jarez en hommage à Andreï Kivilev. Avec une météo convenable où le soleil tente difficilement de s’installer, le succès fut au rendez-vous avec plus de 300 coureurs. Cependant, le léger vent défavorable n’a pas favorisé les performances.

Comme habituellement je me trouve de bonne heure sur place pour partir tôt. La voiture posée à l’arrivée je passe près de 50’ à rouler avec 2 montées de la côte de la Jaillère pour parfaire l’échauffement.

Peu avant 14h00 je peux m’élancer sans attente pour 9,5km et 275m D+ soit à peine 3% de pente moyenne. Après 1’ terminée autour des 6,4w/kg avec un bon départ et le passage de la 1ere petite bosse, je tente d’emmener un rythme régulier autour des 380W ; 5,65w/kg exactement après 4kms l’effort est bon et je ne suis pas loin des temps de Maxime Limone (un des favori) à 4’’ après 3kms d’après le comparatif strava. Seulement voilà, au bout de 6-7’ je commence à ralentir et perds plus de temps dans ce milieu de parcours (comme souvent).

Cela dit après une dizaine de minutes au moment d’aborder un passage plus pentu pour le passage au col de la Gachet je tiens encore 376W moyens depuis le début et parvient à conserver les 380W pour ce segment. Au virage gauche du sommet, on tombe sur un long faux plat où les watts baissent : ça va être 1700m à 343W sans que je puisse en mettre mieux atteignant péniblement les 40km/h. Je souffle un tout petit coup avant le prochain virage gauche pour la partie finale : je fini ce dernier km à 390W en finissant le plus fort possible pour un temps de 17’56 au compteur (18’ tout pile pour l’organisateur).

Le chrono n’est pas formidable loin de mon record de 16’44 mais ce fut le cas pour tous avec ce petit vent qui sans payer de mine nous a bien ralenti. Au final c'est une 6eme place scratch et 1er des 40-49ans : 371W moyens sur les 18’, c’est 6W de moins que l’an dernier mais avec une condition qui n’est pas encore revenue à 100% je me satisfais de cette marque même si mon PR « all time » sur 18’ est de 384W c’est compliqué de sortir de gros watts ici sur un segment globalement très roulant. Le Britannique Bradley Perkins, de l’AC Bisantine (N1), a réalisé le meilleur temps du jour en 16’23 devançant Baptiste Claudel (16’57) et Maxime Limone (17’24).

Clap de fin sur cette saison qui aura été grandement tronquée pour moi et qui ne restera pas dans les annales.

Classements

Sur le site de l'ECSEL :

Montée Kivilev – Un Anglais roi de St Christo.

ou directement sur ce lien

Strava

11/10/2025, Sortie Kivilev (6eme scratch, 🏆40-49 sur la montée) | Strava

LE RAID DES ALPILLES

A Maussane-les-Alpilles, le 5 octobre 2025

L’une des dernières cyclosportive de l’année s’est déroulée ce dimanche 5 octobre autour de Maussane-les-Alpilles sous un beau soleil d’automne et avec un peu de mistral ; des conditions habituelles ici ! 126km et 1350m D+  dans un cadre très agréable.

Pour ma part c’est l’occasion de renouer avec la compétition après plus de 3 mois d’absence suite à une vilaine fracture de la clavicule le 22 juin : une saison tronquée qui m’aura fait passer tout l’été à rien faire alors c’est un grand plaisir de poser un long week-end pour profiter de l’arrière-saison. Balade à St-Rémy-de-Provence le vendredi puis le samedi passé en bord de mer du côté de Cassis avant de prendre part donc à ce raid des Alpilles, sans grandes ambitions si ce n’est de se faire plaisir !

Après un petit tour de chauffe avec le lever du soleil je prends place sur la ligne et le départ est donné à 8h30. Un départ toujours assez rapide avec déjà des attaques mais la montée au col de Sarragan via les Beaux-de-Provence se profile déjà : n’ayant pas retrouvé mes pleines capacités sur les courts efforts, je ne cherche pas à rester placé en tête et je recule dans l’imposant peloton qui s’étire. Une bonne cinquantaine d’hommes doit me précéder au sommet mais sans réelle cassure tout rentre dans l’ordre dans la descente et la suite. Revenu bien placé je ne sens pas le bon coup de 2 hommes qui s’échappent. La chasse est peu organisée et je passe pas mal de temps en tête de peloton : au moins là je ne risque pas grand-chose (une nouvelle chute sur l’épaule gauche n’étant pas recommandée !). Après avoir roulé quelques instants seul à l’avant, aucun contre ne s’organise et on passe grouper à Maussane avec 1’30 de retard sur les hommes de têtes.

Rien à signaler sur la suite et on arrive à la 1ere montée du Pas de la Figuière : vent pleine face, quelques accélérations se font mais je parviens à suivre dans les roues et on n’a droit qu’à une sélection par l’arrière éliminant les moins costauds : presque 2’ de retard au sommet avant de foncer sur Eyguière où l’écart se réduit à une grosse minute. On part ensuite en direction d’Aureille sur une route quasi plate mais balayée par un fort vent latéral ; des hommes sortent en contre alors que je ne suis pas bien placé : dommage car ça ne va plus rouler du tout ! Je prends bien des relais avec Mathieu Blanchin et 2-3 autres mais c’est insuffisant et on accuse près de 3’ de retard pour aborder la 2nde montée du Pas de la Figuière. J’emmène encore souvent le groupe et ça bouge peu sauf au sommet où avec 2’30 de retard il faut agir : grosse attaque avec Maxim Pirard et Morgan Bertet et c’est sauve qui peut. Dans les roues je laisse faire (n’ayant pas le choix de toutes façons) et ça se regroupe dans la descente mais sans revenir sur les contres : la petite montée qui suit (le Destet) est la dernière occasion de revenir : forcing insuffisant et on se retrouve une petite trentaine pour les kms qui suivent alternant petites montées et descentes : nouveau passage à Maussane où la cause est entendu : à 1’45 on ne reviendra pas d’autant qu’il n’y a pas de réelle poursuite et on va même se faire reprendre par un 2eme groupe ! Devant en revanche ça va se regrouper et ils seront 6 pour jouer la gagne avec Loïc Gasdoué l’un des 1er échappé ou Hugo Viort sorti en contre rejoint par Maxim et Morgan. Maxime Queyret et Hugo Pigeon complétant ce groupe.

Des petits relais s’organisent dans notre groupe mais seul une petite dizaine sur quarante qui participe c’est insuffisant et c’est avec 3’30 qu’on se présente pour la bosse finale : la montée au col de Sarragan par les lacets du Val d’Enfer. Mal placé au pied je dois faire l’effort pour revenir puis Mathieu emmène un bon tempo qui me convient. J’accélère un peu mais trop loin de l’arrivée et d’autres montent les watts encore plus haut : à la limite je reste tout de même placé avec les meilleurs de ce groupe jusqu’aux derniers mètres où je suis trop court sur l’emballage final : on arrive pour la 7eme place avec Alexandre de Marans qui sera le plus costaud alors que je parviens à me hisser à la 17eme place (3eme M4) : pas si mal !

Juste avant Maxim l’emportait comme l’an dernier devant Morgan et Maxime. Pour ma part de bons efforts où j’ai souvent imprimé le rythme préférant rester à l’avant plutôt que me cacher dans les roues à la merci d’un accrochage. Certainement un peu moins d’efforts « violent » que sur les autres éditions mais cela m’a permis de faire un finish mieux que l’an dernier pour à l’arrivée une place similaire. Bien content de ce joli week-end, dommage que ce soit fini, maintenant il faudra attendre la prochaine saison !

Classements

Sur le site de l’épreuve : https://cycling-challenge.fr/raid-des-alpilles/ ou directement sur ce lien

Strava

05/10/2025, 3h43 Raid des Alpilles (17eme, 🥉cat.) + retour | Strava

Créditos a @ryukvo en ig

Oct 3rd is National Bird of Prey Day; and to support I created this funny rock owl pun portrait. It was great spending time in the forest. Although I saw many birds I did not see any birds of prey this time.

A Roc is a legendary bird of prey that is extremely enormous, and is said to be able to lift off with elephants! Although considered mythical, there are fossils of enormous birds of prey during the time of the megafauna.