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Showing posts from February, 2020

Promissory estoppel elements

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What does promissory estoppel mean? What is the legal doctrine of promissory estoppel? The elements of Promissory Estoppel are: 1. Some form of legal relationship either exists or is anticipated between the parties. A contractual relationship is. A representation or promise by one party. Traditionally, estoppel could only be used with respect to a. Reliance by the other. Promissory estoppel serves to enable an injured party to recover on a promise. There are common legally-required elements for a person to make a claim for promissory estoppel : a promisor , a. Promise – It must be shown that a promise was made between the parties to the action that led the injured party to. The first element of promissory estoppel is that the promise made to the promisee was significant enough and that a reasonable person would ordinarily rely on it. Promisee relied on the promise The second element is that the promisee must have acted on the promise made by the promisor, even though i

How to change address on tax return

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How do you change your address with the IRS? How to change a business address with the IRS? To sign in you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you update your address. Change of name or address How you contact HM Revenue and Customs ( HMRC ) to update your name or address depends on your situation. You’ll also need to change your business records if you run a. From posting to a desk about one week. Request for cancellation and re-issue sent in that day. They take about weeks from send to permission back to re-issue. The reasons were listed on the notice of coding - read the letter you got. At a guess the 102L was an error and you overpaid tax in an earlier year. The high code is returning an overpayment through your wages. In the UK you are eligable to pay council tax, each year the council sends out a registration form to every address in the borough. You will probably see. Every member of the household

Normative vs descriptive

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What are the normative theories? A “claim” is statement that asserts something that could be either true or false. A DESCRIPTIVE claim is a claim that asserts that such-and-such IS the case. A NORMATIVE claim, on the other han is a claim that asserts that such-and-such OUGHT to be the case. Normative claims make value judgments. Generally speaking descriptive science takes an experimental and factual approach and seeks to establish clear and observable facts while normative science seeks to explain and improve on things. Fields such as physics or biology are classified as descriptive , while fields such as ethics are classified as normative although descriptive scientific method can be used in these areas as well. As adjectives the difference between normative and descriptive is that normative is of, pertaining to, or using a norm or standard while descriptive is of, or relating to description. As a noun descriptive is (grammar) an adjective (or other descriptive word). Th

Ncat cross claim

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NCAT accepts and processes all applications receive however the facts of the claim can only be considered by the Tribunal at a hearing. There you will need to attend the hearing with your evidence (exceptions apply for home building, retail lease, and strata and community schemes matters). What are my options? Cross -applications should be lodged no later than the first date on which the application is listed before the Tribunal. Generally all applications and cross -applications about a matter will be heard and determined together, unless circumstances (for example, delay in lodging a cross -application) preclude such a course of action. Filing a cross-claim If you think that the plaintiff owes you money or has your goods, or that another person (called a third party) owes the plaintiff the money or goods, you may be able to make a claim against them. This is called a cross-claim. A cross-claim must be filed within days from the date you received the statement of claim. You

Tcs full form exam

This tax is payable by the seller who collects in turn from the lessee or buyer. Click on the register now button and follow the screen instructions. This year’s going to be more fruitful while also being very competitive for the fresher job seekers. Only after successful registration of application form, and clicking on “Apply for Drive,” you will be considered for the test. This test will help to get a job in top corporates very easily. Top corporates hire you on the basis of your score in this exam. TCS CBO Joining Date. Third- those who qualify Technical and Managerial Interview will be followed by HR Interview. To appear in this test you have to pay one-time exam fee of Rs. A large number of candidates enroll their names for this exam. So, students who appear for the exam eagerly waiting for their admit card. From our college, almost 6students appeared for that exam and 4students are qualified for the F2F interview. Is This Answer Correct ? Different IT companies

Visa for china application

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What are the requirements for a visa to China? How far in advance can I apply for China visa? Some specific categories of visa application and legalisation can be submitted at the visa centre. Please click here for requirements in detail. The Australian prime minister stressed the move to grant a five-year extension to about 1000. Both the Democratic National Committee and the Republican National Committee have issued warnings to. In either case, the visa holder should apply for a new visa if another visit to China is planned. Holders of an invalid visa will be refused entry to China. The duration of stay specified in the visa means the period of time during which the visa holder is allowed to stay in China after each entry. NOTICE:Our visa counter will accept rush service (2nd-working-day collection) application until 14:00. British nationals normally need a visa to enter mainland China , including Hainan Islan but not Hong Kong or. Your passport must be valid for at

Murrumbidgee area

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The Lowbidgee floodplain covers about 200hectares and includes some of the largest lignum wetlands in New South Wales. Most of the LHD is considered inner regional and outer regional, with one remote area. Australian population and 0. For the camper, glamper or caravaner, IGA supermarkets are fully stocke and fuel can be found in all our three towns. The climate is diverse, ranging from the alpine conditions of the Snowy Mountains to the semi-arid conditions of the Riverina plains. The position will be responsible for enhancing and providing psychiatric nursing services to the Centre whilst also. Provision of service is for children, adults, families and groups (all ages and genders). Enjoy a game of golf, bowls or tennis in town. It was created to service the Coleambally Irrigation Area , a major rice and cereal growing area. It joins in with the Murray River. As investigations continue, police are appealing for anyone with CCTV or dashcam footage, or who may have been

Monthtomonth lease nsw

As long as your landlord is open to it, month-to-month leases can become fixed-term leases. The most common of these are leases of six or twelve months. So all in all, the ‘pros’ of month-to-month leases come under the one umbrella pro: flexibility. With changes to the market and different job types this may be the option for you. We already have a lot of landlords on Cubbi doing the same right now. What is a lease month? Should I sign a month-to-month lease agreement? If the lease has no option to exercise when it finishes, the landlord doesn’t have to renew the lease. When a lease term finishes, and if the tenant does not move out, the relationship usually becomes a month-to-month lease. This means that either the tenant or the landlord can end or change the lease with one month ’s notice. A month-to-month lease is a lease that continues each month until either party provides days’ notice. As the name suggests, it allows tenants to live in your rental property on a mon

How long does it take to become a u s citizen without a green card

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Depending on the office where you apply for your Green Car it can take anything from months to months if you are fortunate. Some USCIS offices are busier than others and some consulates or embassies abroad may take longer to help you. Then you also need to keep the cap and the demand for the type of visa you are filing with in mind. You also must have physically lived in the United States for at least months (two-and-a-half years) out of those five years. More How Long Does It Take To Become A U. Okay, you cannot just move to America. You would have to be admitted under some kind of visa. These are non-immigrant visas. The chance of getting an actual immigrant visa (leading to citizenship) is. You have to get a green card first. The link below will give you some ideas for ways to get a green card. After you get your green card it will take years for you to be able to naturalize. From getting a green card to taking the U. Currently, it takes about months to a year to g

How many cigarettes can i bring to singapore 2019

Technically, Singapore has no duty-free allowance for any number of cigarettes brought into the country — not even a single pack. This catches a lot of travelers by surprise. Bags are scanned for exactly such things. Are electronic cigarettes banned in Singapore? How much alcohol can you bring into Singapore? Is smoking in Singapore convenient? Are e cigs legal in Bali, Indonesia? Each of pieces, so around 1cigarettes. You cigarettes will be weigh in and you pay according to the weight. That statement is stricter than the rule actually is. Yes you can bring cigarettes into Singapore after paying duty ( no dutyfree allowance) on tobacco. Yes, you can take anything out of Singapore regardless of where it was purchased. E- cigarettes can be confiscated at customs and are considered contraband. Unofficially, you may be able to bring in one packet of cigarettes to Singapore for personal consumption (i.e. if you have an open pack, you’ll possibly be left alone–but there are

How to find someone who has changed their name in australia

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By selecting the Name Search option at the bottom of the page, you will be able to search through records of people from Australia. Australian With and Yellow Pages Search through the Australian white and yellow pages. Royal licences to a change of name were common in the th and th centuries, but in later years would be issued where —. Can you find a missing person in Australia? How to locate persons in Australia? Why do people change their name? How can I find out if someone changed my name? Search engines, city directories and social networking sites are helpful tools. Ask the person if they have changed their name. The can be a little tedious to go through if the person you’re looking for has a common surname, but if you know which area of Australia they live in, you’ll likely get what you’re looking for with relative ease. People Search Engine. Our Australian people search engine is very easy to use, and if you or someone you know would like to access public arrest

Testimonial quotes

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Paycove automates quoting, invoicing, and payments by integrating your CRM and accounting. What is a testimonial testimonial? What are examples of customer testimonials? Why do testimonials work like magic? Winning , Way , Beats. Twitter post from Feb 11. Service Culture , Promise , Has Beens. We’re all familiar with them. While easy to gather, quotes are also easy to fabricate. Quotes With a Hero Image. Companies know this. Explore our collection of motivational and famous quotes by authors you know and love. They prove that what you say you’ve done, you have actually done. So how do you use testimonials to your advantage? It’s not unusual to find a few websites whose testimonial pages you would not even trust even if your life depended on it. First appearing in newspapers, quotes are now commonplace on website pages to instill confidence in the visitor. Talk about a beautiful customer testimonial page. ZenDesk , a help desk software, literally provides tools

Immigration nepal

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Established under the Ministry of Home Affairs (Government of Nepal ), it is assigned with responsibility of monitoring, controlling and regulating entry, exit and stay of foreign nationals in Nepal. Tribhuvan International Airport is the only international. Only for foreigner married to. Identity documents required for Indian citizen going. Please enable it to continue. This page brings to you various immigration-related updates about Nepal and stories of migrant Nepalis. Immigration Nepal has a special contribution to the world immigration. The notes also give information on asylum. How can I visit Nepal? Do Filipinos need visa to Nepal? Recommendation letter from the concerned Diplomatic Mission in Nepal. Bank statement showing the balance of USdollar;2000. Passport and copies of Passport along with a copy of the latest visa page. The Government of Nepal announced its intention to deny entry to Nepal to certain foreign nationals, including British nationals until

How to set up a company

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Some people get help from a professional, for example an accountant, but you can set up a company yourself. Your Company Set Up. A partnership is the simplest way for or more people to run a business. How to set up a limited company , appoint directors and shareholders or guarantors, and register for tax. Step : Check if setting up a limited company is right for you Check what a private. Limited companies A limited company is a company ‘limited by shares’ or ‘limited by guarantee’. This would be a high class taxi company and would come under private hire taxi rules. This means that all drivers and cars have to be licenced by the council in whose area the operating base is. They all have slightly different rules so you. A university education can help you if you already have construction experience. So you definitely CAN. Whether you SHOULD is another matter. Send your application to the address on. The amount that you will. What is the best way to start a business

How to solve angle of elevation

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How to solve angle of depression? Why does triangle have 1degrees? Solution: Step 1: Draw two vertical lines to represent the shorter pole and the longer pole. Step 2: Draw a line from the top of the longer pole to the top of the shorter pole. This is the line of sight). Step 3: Draw a horizontal line to the top of the pole and mark in the angle of. Trigonometry can be used to solve problems that use an angle of elevation or depression. Call the angle made by the two lines of sight from A and from C at the airplane be called D. Also let L = 2m. You should draw a diagram for this one. If angle XZY is 1degrees, then angles ZXY and ZYX are each degrees. First solve for the flight time of the projectile by saying that at the vertical velocity will be same magnitude, opposite sign at impact using v_final. How Do You Find the Tangent of an Angle in a Right Triangle? A trigonometric ratio is a ratio between two sides of a right triangle. The tangent ratio is just one of the

Nepal embassy melbourne

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The page also offers information about who is the head of the consulate general and office hours, in addition to information about other. We welcome any suggestions towards making our services more effective and qualitative. Embassy means an office which officially represents one particular country in another. Buildings of embassies are usually established in the capital of the other countr. We provide services to British. The service will be a direct Kathmandu to Sydney flight. Website: nepalconsulate. It will depart Wednesday April, in the evening. Once is Not enough. Our work covers a range of issues including representing the British government in its relations with the. Street Address: Level 2Wickham Street, Fortitude Valley. We will upload a new visa form when we are accept. A foreigner will be permitted to club these categories. There are locations in Pokhara and Kathmandu. Visa has sub-categories i. Operating Hours: V isa Application - Monday to Friday 9:–

Tenant complaint form

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How to file a complaint with your landlord? What is an eviction complaint? Tenant Complaint Forms are similar to Customer Complaint Forms. Just as a customer complains about a certain product’s shoddy quality, a tenant too may complain about the living conditions of his apartment. There are tons of reasons why a tenant would need to make a complaint to his landlord. These forms usually help solve the issues between both parties. Tenant Overcharges Complaint Forms are used by tenants who feel that they have been overcharged by their landlord. Explain your problem and the inconvenience it is causing in detail. Mention how you expect the owner to sort out your problem. A tenant complaint letter is written by tenants to landlords. The content of the complaint letter should remain professional. The tenant complaint form includes items like name of tenant , address, category of complaint (elevator, maintenance, and security), details of the complaint , names of the persons to w

Normative theory political science

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In studying politics by the normative approach , political scholars approach questions of political thought and behavior from the standpoint of value judgments, like if an action or thought is right and wrong or good and evil. What is empirical perspective? In other words, normative political theory is concerned about how the. Its role was never questioned until the rise of logical positivism and empirical. This approach seeks to provide a framework that acts as a vantage point to define ‘what ought to be’ as opposed to the empirical approach which f. The most prominent of these is utility theory , founded on a set of intuitively appealing axioms. It describes options in terms of a set of attributes, or features, that an individual might like or dislike about them. Along with empirical assumptions, normative theories also encompass the social value systems or morals judgments of a mass to base their normative questions. For instance, many normative theorists question the phen

Nvca events

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TAdvisors Studio 1Geary Street, Suite. NVCA Partner Events. As the voice of the U. For more information, click here. A number of outdoor venues are available to rent for private functions. The most likely reason for cancellation is low enrolment. Find upcoming PitchBook events , conferences and webinars, or get details on upcoming partner events. Also find information on speakers, tickets, and locations. Help build a trail, protect a stream or send a kid to camp. Please give generously. National Venture Capital Association , Washington D. The Nottawasaga Valley Conservation Authority strives to provide quality environmental and outdoor programming. Network and information events. We hold a Community Consortium event at least twice each year in both East Northants and Wellingborough. Hear feedback from sector representatives, receive presentations from statutory partners and meet new people who may be able to partner with you on a new project. See the Meetings tab

Normative theory psychology

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What is an example of normative influence? The most prominent of these is utility theory , founded on a set of intuitively appealing axioms. It describes options in terms of a set of attributes, or features, that an individual might like or dislike about them. A normative model is one which asks. In social sciences the term normative is used to describe the effects of those structures of culture which regulate the function of social activity. This theory is not based on observation and may suggest radical changes to current practices in accounting. The Journal of Positive Psychology : Vol. In situations where several social norms are present at the same time, behavior will be dictated by the focal norm, that is, the norm that is made salient and that attention is focused on. Rawls argues that, like the linguists who follow Chomsky, we should develop normative theories of morality (a type of decision making) by starting with our moral intuitions, trying to develop a theory t

Paris agreement us

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What happened at the Versailles Peace Conference? F (1C) of warming from current levels. The withdrawal will take effect one year from delivery of the notification. He made the announcement at an energy conference in Pittsburgh on a stage flanked by men in hard hats. Trump’s decision ‘is not expected to significantly affect the business’ of climate talks. By Paola Tamma and Kalina Oroschakoff. We must ensure this endeavor is not derailed. Although that event was heralded as a watershed moment in how human beings interacted with Earth’s atmosphere, it. But what exactly does the agreement entail? The move is the first step in a year-long process for the US to fully vacate the landmark agreement to reduce planet-warming gas emissions, which nearly 2nations have agreed to. It adopted a bottom-up structure for emissions targets (“nationally determined contributions”), balanced by top. United States : Scuttling U. Additionally, the agreement aims to strengthen the ability o

Pros and cons of canada and australia

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If you are thinking about living in Canada , then here are some of the pros and cons that you will want to consider. List of the Pros of Living in Canada. Canada is already home to the 10th-largest economy in the world. First and foremost factor that matters to a person moving to another country is accommodation. With beautiful natural scenery, universal healthcare and progressive politics, there’s a lot attracting new residents to the Great White North. But, like anywhere else, there are downsides as well. The beaches in this country are fantastic, you’ll have access to a modern way of life, and the high standard of living can be quite appealing. What are the pros and cons of Canada? Is living in Canada expensive? Applicants are assigned points based on a number of professional. Of course, no place is perfect. It is the coolest place you can be. Housing and groceries, in particular, tend. Image source: huffingtonpost. Acceptance and promotion of multiple cultural

How to request employment verification letter from employer sample

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First, check in with your Human Resources (HR) department. An employment verification letter generally includes your employer ’s address , the name, and address of the organization requesting the document , your name, your employment dates, your job title , and salary. The document may also include your date of birth and social security number for identification purposes. He is currently seeking our assistance for a mortgage payment. As a prerequisite to granting him the support he requires, we have to vouch for his own employment status. If you need an employment verification letter to give to a potential employer , a government office , a financial institution, or any other agency, you may have to request for it formally. Generally, an employment confirmation letter provides verification of your current or previous employment status. How to request employment verification? How do I get a verification letter from former employer? Can I use employment verification letter sa

No consideration no contract

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How to locate a TracFone? A bargain without consideration is a contradiction in terms and cannot exist. But there are a few exceptional cases where a contract , even though without consideration , is enforceable. A contract would not valid without lawful consideration. But there can be certain situation provided by the law when the flow of consideration from one party to another is not necessary to make the contract valid. This is a void contract. From the above-mentioned sections, we find that when there is no consideration or consideration is unlawful, there cannot be a contract. Section 1of the Contract Act lays down that no consideration is necessary to create an agency. Remission by the promisee, of performance of the promise (Sec. 63). For compromising a due debt, i. However, the law recognizes the following exceptions to the rule of consideration. The general rule of law is “ no consideration , no contract” , i. The exceptions have been given in Sec. Indian Cont

How does voting work in australia

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Preferences, surplus votes. Elections are held on Saturdays, absent voters can vote in any state polling place, and voters in remote areas can vote before an election at pre-poll voting centers or via mail. On arrival at the polling station, I was issued with my voting slip which had seven candidates. Compasses do not work by the magnetic north. It gets badly taught, especially in outdoor activity courses. The Earth has magnetic north and south poles with lines of magnetic force between them. However, the essence of the process is. Find out about the voting systems used in Victoria for State and local council elections. This information is about the voting system used in Victoria for State and local council elections. News Explains. With so much uncertainty surrounding where things will stand with COVID-come November, voting by mail has. Legislative Assembly. On the other han concerns about postal voting have been raised as to whether it complies with the requirements

Mojang

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Note: we’ll still use this blog for any Mojang news that’s. At its inception, Pocket Edition was little more than an. Minecraft Mojang Starting screen is frozen on bedrock. Millions of crafters have smashed billions of blocks! Now you can join the fun! Create, explore, and survive in the real world! Is Mojang safe to buy from? What is the mailing address for Mojang? Is a Mojang account safe? We plan to stay until 12:or so. Maybe take a couple of pictures? Go here to switch your skin, your character model or your cape. It contains worlds, JSON data, and other files necessary for the game to run. Mojang Studios is a Microsoft-owned game developer studio based in Stockholm, Sweden. Ghosts and ghoulies, zombies and freaks - Halloween is the night that they shudder from the shadows to work mischief upon the living! Our own Twitch channel was possessed by numerous sinister spooklets for a two-hour long livestream, summoned forth by the utterance of such ancient and terribl

Working holiday visa tax return

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Claim every expense by simply snapping receipts and auto-tracking mileage. No Obligation To Buy. Do you need a working holiday visa? Do I need to lodge a holiday tax return in Australia? How to file taxes on a working holiday in Canada? Do I have to withhold at working holiday maker tax rates? Working holiday makers If you work in Australia, tax will be withheld from your pay and you may need to lodge a tax return each year. The requirement to lodge a tax return will depend on how much income you have earned during the year. The Australian income year starts on July and ends on June the following year. Self-Assessment is. It just depends on whether your visa starts in the middle of the tax year, rarely people arrive bang-on when it starts. For earlier tax years it can take up to 4-weeks. Our team are experienced with getting 4visa holders, working holiday makers and students their tax back. They arrived in Australia August last year under a working holiday Visa. W

How to change name on facebook business page

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Click Edit Page Info in the left column. Enter a new Page name and click Save Changes. Review your request and click Request Change. Inform your customers and fans. You can find your Page quickly by looking in the left menu while viewing your personal account news. If it says You are posting, commenting, and liking as (your name) — Change to (business page name) click the business. I recommend using your business name for your Page. Once on the business page , select the “ See more ” link in the left. Steps to edit your information in Business Manager: Go to Business Settings. Below My Info, click edit. You can change your primary Page as you add more Pages to your Business Manager. Steps to change your primary Page in Business Manager: Go to Business Settings. Next to your Business Manager name , Business Manager ID and current primary Page , click Edit. Find Your Business Page The page management link will open a new menu. Select the Page you want to make primary.

How to claim tax back from working in australia

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Can I claim back tax from Australia? How to apply Australian tax back? Do you need to lodge an Australian tax return? How long can you stay in Australia? When working in Australia you must pay tax to the Australian Taxation Office (ATO). The Australian tax system is sometimes difficult to understand and filing your tax declaration raises some questions especially with the recent changes in law. Claim your tax back from Australia after your working holiday. Just returned from Australia on a working holiday? You could be owed an Australian Tax Rebate. Claiming Back Tax from Australia When you return home after working in Australia , you need to lodge a tax return in order to claim back tax. If it was temporary, you will need to lodge an Australian tax return online after June, upon your return to your home country. In Australia, a financial year runs from July to June, and your tax return should be lodged by October for the financial year that has just finished. You h

How to write a letter to principal

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Why do I write a letter to the principal? What are the guidelines for writing a letter? What is a complaint letter to the principal? How to write response letter? Don’t write the letter by hand. This is not a birthday car it’s a matter between you and your child’s principal. Use a word processing program. First, keep it respectful. Secon identify the action you would like from your principal. How you begin will depend upon whether the principal knows your or not. To write a complaint letter to your principal , start by introducing yourself, and stating the reason for why you’re writing. For example, try something like, “My name is Jane Smith. I’m in the 8th grade and I am upset about the short lunch period. Then, support your complaint by explaining how the problem affects you or people you know. Make sure to use polite and mature language. Please use this to contact. Thanks for all your help Sincerely. A complaint letter to the principal of a school may be sent b

Swiss citizenship benefits

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I am tax-exempt, once I start driving I get reduced gas prices, and can shop completely duty-free. It used to be okay to emigrate to Germany, the CDU changed that. You will also continue to receive any Irish benefits you remain entitled to while living in the UK. The same holds true for most European countries now, including Italy, France and Germany. In Austria, however, dual citizenship is allowed only in special. Having an extra one is nice in case one gets lost or stolen I guess. You must register with the employment office (RAV) on the first day of unemployment and be actively seeking work. Swiss law allows for dual citizenship. Safe and neutral country. High standards of living and education. Multicultural cities. Beautiful country with pristine lakes around alps Business investment friendly. There are benefits to getting citizenship if you’re eligible. Contributions toward unemployment insurance can vary depending on your income, but it works out as roughly 2

How to draw on eyebrows for beginners

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How to draw a realistic eye for beginners? Tips for drawing eyebrows Eyebrows are the frame of the eye , pay attention to this and use straight lines so you can get a natural shape to them When you draw the hair part, avoid making it look overdone because you will make the eyebrows look unreal and not good Don’t worry if you don’t get it. In this drawing tutorial I will show you easy way how to draw eyebrows step by step for beginners. Draw with me and learn how to draw realistic eyebrows ! Using the same ruler, align it with the corner of your nose and through the center of your eye – this will mark. Fill in your brows by using tiny strokes. To draw a realistic eyebrow , start by drawing a curved line above the eye. Next, add a thicker, more rugged line over the original curved line to show the texture of the hair. If you’d rather draw a cartoon eyebrow , draw a curved line above the eye, then draw more lines around and above that line to add volume. Then, color the eyebro

How many countries can japanese go without visa

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The citizens of Japan can visit 1countries without a visa. Japanese passport holders also have access to get e-visas or visas on arrival. Japan has a population of 127M people and the capital is Tokyo #127471;#127477;. Visa -free travel for citizens of Japan. Visa requirements for Japanese citizens are administrative entry restrictions by the authorities of other states placed on citizens of Japan. Yes you can and you should. I emigrated to Canada years ago with my family and we did all by ourselves. It is just the same to apply by yourself or apply. You just need a decent job in Japan, prove to the Japanese government that you are going to live in Japan for at least the next years, and show you have enough literacy in. Hi, Apart from the VISA, you need a Visa Support Form from the hotel or hostel you are staying at in Russia. Here is the information by everbrite on the Lonely Planet Thorntree - Russia branch: For Russia you need a Visa Invitation letter,. Singapore fel