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Thursday, August 27, 2020
Western Influence on Intellectual Movements in China Free Essays
These contemplations give us a constrained target â⬠to check a portion of the expansive frameworks and follow a portion of the fundamental examples in the scholarly history of present day Chinaââ¬â¢s endeavor to understand the West and change in accordance with it. The investigation continues on the supposition that Western impact did for sure accelerate the redoing of Chinese life and qualities (Gu and Goldman 2004 74). The impersonation of Western arms, the program of ââ¬Å"Self-strengtheningâ⬠through Western investigations, later through industrialization and in the long run through institutional change, the development for insurgency and republicanismâ⬠all these and numerous different projects have had their day and added to the long battle for the revamping of Chinese life. We will compose a custom paper test on Western Influence on Intellectual Movements in China or on the other hand any comparable subject just for you Request Now Every one of them have been connected, in more noteworthy or less degree, toward the Western impact on China, even down to the asserted ââ¬Å"American imperialismâ⬠(Ghai 1999 32). The account of what occurred during 1 920s and I 910s and World War II and its consequence to the abroad prepared erudite people and the job they played in Chinaââ¬â¢s history after World War II can be told through the memories of Chen Renbing and the abroad taught. They pondered their lives as scholarly; in China during the ascent and execution of socialism and hostile to scholarly developments, including the Thought Reform Movement, the Anti-Rightist Movement, the Cultural Revolution and the ruin of the Gang of Four and an endeavor to come back to an increasingly polite society (Gu and Goldman 2004 74). These generally male erudite people gave interesting subtleties of their initial lives and instruction abroad (Ghai 1999 32). Be that as it may, much more inquiries emerged with the acknowledgment that their impact after coming back to China was seriously restricted by hostile to scholarly mass political developments. Conversation May Fourth Movement in 1919 The occurrence of May 4, 1919, was incited by the choice of the peacemakers at Versailles to leave in Japanese hands the previous German concessions in Shandong. Updates on this choice drove somewhere in the range of 3,000 understudies from Beida and other Beijing organizations to hold a mass exhibit at the Tiananmen, the door to the royal residence. They consumed the place of an expert Japanese bureau clergyman and beat the Chinese priest to Japan (Ghai 1999 33). Police assaulted the understudies and they immediately called an understudy strike, sent messages to understudies somewhere else, and sorted out devoted groups to disperse flyers and make talks among the people (Gittings 1996 268). Comparable shows were organized in Tianjin, Shanghai, Nanjing, Wuhan, Fuzhou, Guangzhou, and somewhere else (Gu and Goldman 2004 74). A couple of understudies were murdered and others were injured (Rodan 2004 231). The penitentiaries were before long brimming with demonstrators. Visits by Bertrand Russel and John Dewey, combined with countless Chinese understudies looking for instruction in Europe, Great Britain and the United States, guaranteed, another age in Chinaââ¬â¢s relations with the remainder of the world (Gittings 1996 268). Some Chinese Critics accused the governmentââ¬â¢s hardships on its Eurasian nature, a reference to the numerous outside counsels and Western-taught Chinese in its positions (Ghai 1999 33). Rising enthusiastic notion was joined by elevated enemy of outside inclination. An age of educated people whose backbone was produced in the May Fourth development of 1919 looked for motivation from the West, engrossing Western thoughts and qualities while dismissing Western impact in China (Rodan 2004 231). As the Nanking government incorporated its capacity in the mid 1930s, it fixed control and confined scholarly opportunities (Zhao 2000 268). Amidst common war, any type of contradiction, particularly of a Communist flavor, was seriously stifled, and a kind of ââ¬Ëreign of terrorâ⬠existed on some college grounds, with infrequent attacks, ejections, and captures. Embrace of socialism was a capital offense and regularly no verification was required. In one occurrence, six youthful journalists had to burrow their own graves and afterward covered aliveââ¬an old discipline (Ghai 1999 34). Understudy Protests in Tiananmen Square in 1989 In the spring of 1989, what started as an understudy fight in Beijing electrifies differing social gatherings all through China. Prodded by the passing of the well known expert majority rules system Politburo part Hu Yaobang, college understudies started a progression of fights in Beijingââ¬â¢s Tiananmen Square, the urban and social heart of China (Rodan 2004 232). The understudies stayed outdoors in Tiananmen Square, tuning in to talks, reciting trademarks, and singing tunes of opportunity and dissent. Print and communicate media secured the elevated proclamations of the charming understudy pioneers (Gries and Rosen 2001 211). For some, understudies, affected by introduction to Western thoughts as China opened its entryways in the first decade, vote based system showed up just to mean opportunity of press and articulation (Ghai 1999 35). After certain weeks, the understudies held the whole country of China in bondage, compromising the ideological hold of Deng bone-dry the other octogenarian Communist Party pioneers (Zhao 2000 268). Generally, the individuals of China have seen understudy dissents deferentially (Gries and Rosen 2001 211). Western progression and critical political tendencies impact Chinese understudies to mobilize fight in acknowledgment to their requests of rights and proper philanthropic treatment, for example, those acted in Western terrains (Pok Xing 2004 121). The understudies, actually, deliberately looked to connect themselves with the May fourth Movement, a famous and energetic pre-republic challenge remote mastery. At the center of the studentsââ¬â¢ concerns was an expectation for more noteworthy popular government (Jeans 1997 184). To be sure, one of the most suffering images of the Tiananmen Square fights was the erection of a huge scope statueâ⬠the ââ¬Å"Goddess of Democracy. In 1989, the financial change started by Deng was 10 years old, and numerous inside Chinaââ¬even at the most significant levels of governmentââ¬believed that it was the ideal opportunity for political change too (Gries and Rosen 2001 212-213). By May, the fights had extended to about forty urban communities all through China. The understudies drew support from numerous components of Chinese societyââ¬from writers, intelligent people baffled by the Communist Partyââ¬â¢s tight authority over free articulation in the press and scholarly foundations, urban specialists worried about developing expansion (almost 27 percent in the initial four months of 1989), and even officials upset about government debasement (Gries and Rosen 2001 212-213). The interest of laborers m the fights were particularly bothering and troubling to Communist Party authorities. The gathering was, all things considered, expected to be the vanguard of the laborers (He 2001 88). Also, as occasions in Tiananmen Square were unfurling, party pioneers knew that Lech Walesa had as of late drove the autonomous worker's guild Solidarity in a call for political change and free races in Poland (Pok Xing 2004 121). Otherworldly Pollution Policy Spiritual contamination and the firmly related underhandedness, ââ¬Å"bourgeois liberalization,â⬠are characterized as convictions in inordinate and unchecked opportunities that subvert the four fundamental standards (Wood 2002 46). The ideological fight against such contamination was earnest yet this issue happened in the considering Party individuals, frameworks and the individuals for the most part (He 2001 88). As a logical inconsistency among the individuals, otherworldly contamination could be illuminated utilizing study, analysis and self-analysis. The spot for dispensing with such shades of malice among joined front targets was the foundation of communism (Chi 1996 196). China is especially delicate about Western social impact. Frequented by hostile to foreignism, which recurring patterns in late Chinese history, China views Western media toll as a significant wellspring of otherworldly contamination and quiet development (Wood 2002 46). Updates on the counter profound contamination development and its exercises resembled an infection spreading over China (Jeans 1997 184). In certain spots it took a genuine turn and in certain territories, as in Guangdong, it just got empty talk (He 2001 88). With the crusade of gathering correction continuing simultaneously, it resembled the San-fan and Wu-fan battles returned to, yet for a littler scope. History caused issues down the road for the business people, who were simply recouping from the fierceness of Mao and as yet planning to conquer their dread of life vulnerability Mass battles in China commonly had not been restricted to the objective of the crusade however effectively turned over to microeconomic parts of life, along these lines making life hopeless for private business people and shoppers the same (Chi 1996 196). Western Influence: To Lead in Chinaââ¬â¢s Democracy First, political development is a piece of the human progress of mankind: and progressed political civilization incorporates dynamic political thoughts, for example, majority rule government, freedom, uniformity, decency, equity, political straightforwardness, and human rights, which are shared by every single person (He 2001 88). Second, the advancement of communist vote based system in China ought to relate to the countryââ¬â¢s financial and social improvement just as its political custom, and China ought to never duplicate any Western political models. Third, in advancing political turn of events, China can gain from the accomplishments of political human progress of different people groups, remembering a few philosophies of Western popular government for terms of hypothetical standards, institutional structure, and political procedure (Wood 2002 48). Fourth, the need in creating political human progress is to guarantee that Chinaââ¬â¢s communist vote based system is systematized and normalized, with relating techniques (Liew 2004 158). Such a hypothetical development proposes Beijingââ¬â¢s adaptability and primary concern in look for the communist popular government in gener
Saturday, August 22, 2020
Debentures Case Essay Sample free essay sample
Unbound securities are interchange way of fund-raising for the organization. Carefully talking. it is non a capital. be that as it may, an advance to the organization. It is every now and again made sure about by either a modification on resources of floating charge on all benefits. For this occasion bubble milk-tea concern has developed gigantically. what's more, the administrator program to set-up 5 corrals and its capital required is assessed to be around RM250. 000. Unbound bonds are one of the normal long haul beginnings of fund. They as a rule convey a fixed contribution rate and a specific day of the long stretch of adulthood. There are a few focal points of using unbound bonds as a start of long haul account however at a similar clasp they join certain weaknesses other than. Following are a few favorable circumstances and disservices of unbound bonds from the purpose of position of an organization. Preferences of unbound bonds: No Dilution of Control: Issue of unbound bonds does non sway control of the bing investors or the owners of the organization. We will compose a custom article test on Debentures Case Essay Sample or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In the event that a similar store is raised using value fund. the control of bing investors would thin thusly. Advantage of Leverage: By influencing obligation in an organization doing overall gains. the heading can ever augment abundance of the investors. Letââ¬â¢s take a delineation. state the inner pace of return of an organization is 15 % ( RM 37. 500 ) against a 12 % ( RM 30. 000 ) pace of contribution which is paid to the unbound investors. The overabundance 3 % ( RM 7. 500 ) which is earned out of the cash of unbound investors is shared by the value investors. This is the means by which commitment of unbound bonds can take to government assistance of the investors. This is valid under a fine-looking pace of profit for the companyââ¬â¢s endeavors which are in any event higher than the inclusion rate offered on unbound securities. Disciplinary Consequence: The heap of inclusion is fixed in unbound bonds independent of the worry total compensations. operational condition of affairss and so forth. This makes the enterpriser even more mindful and submitted towards pull offing the worry and keeping the hard money streams effectually. It is on the grounds that a horrendous punishment I. e. chapter 11 is encased to default of unbound bond inclusion on cut which is non minimal effort. No Dilution in Share of Net salaries: Opting for unbound securities over the value as a start of account spares the total compensation parts of bing investors. Unbound investors do non partition total compensations of the organization. They are able to have the in understanding total of contribution just. Weaknesses of unbound bonds: Grow Leverage Ratios: Unsecured bond raises the acquisition of the worry. High buy implies high peril in the signifier of insolvency. Insolvency is non the solitary risk however in the event that the pace of return of the organization decreases underneath the unbound security association rate at a ulterior stage in the wake of distributing the unbound securities. it can pass overall endeavor on a flip. Inflexible Duty: Interest installment to the unbound investors is a lawful obligation and the worry needs to respect a similar no matter what. This quality of unbound bond makes an occupation for the worry in the terrible occasions. Unbound investors are non venturing out to comprehend the echt concern employments and for what reason would it be a good idea for them to? Under this situation. another worry which is just going to take off can non hold such trained hard money streams to pay the contribution conveniently. Unbound security is non a correct kind of financing choice for them especially in their early stage. Awful for Low Inflationary Conditionss: Although fixed association has certain advantages. they are other than went with disservices. Under low inflationary conditions. the hard cash get away from stays unchanging however the estimation of the cash increases. To contrast it and concern condition of affairss. the market fiscal estimation of the stocks of the organization will exacerbate in low inflationary conditions however the inclusion installment will remain same and thus that will make misfortune doing jumble.
Friday, August 21, 2020
The Simple Science That Makes You Flag Over Facebook
The Simple Science That Makes You Flag Over Facebook Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!The Simple Science That Makes You Flag Over FacebookUpdated On 04/06/2018Author : Pradeep KumarTopic : FacebookShort URL : http://bit.ly/2oznMaN CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogFacebook, as we all know, is not a new term for internet users. It is as popular as Google, but that too in short term. The reason? Our addiction towards it. People dont really say Im addicted to Google, but they can say Im addicted to Facebook. The latter makes more sense. We use Facebook for both personal and Business reasons.For business works we spend time on Facebook pages mostly, tracking the campaigns, so and so. But when we use Facebook for personal reasons, we spend more time than that. We normally, in fact, work hard for increasing likes and comments on Facebook status updates and photos.We have one exclusive infographic for you, to help you to improve your interaction. Yes, do you kn ow usage of Emoticons might actually help your followers and friends know more about your statuss core idea. Learn more interesting facts in this infographic below.This infographic is exclusively created for HellBound Bloggers (HBB) by Harsh Rathi, Founder at Hackers Rising.READWhy Facebook Is So Addictive? [CASE STUDY]
Monday, May 25, 2020
Different Characters In The Diamond Necklace, By Guy De...
ââ¬Ëthe world is not fair, and often fools, cowards, liars and the selfish hide in high places.ââ¬â¢ Many story characters are flawed, and the most interesting and sometimes brainless ones are the characters who have big egos, and blame their faults on others to prevent their pride from being bruised. The author of ââ¬ËThe Diamond Necklaceââ¬â¢ , Guy De Maupassant, develops the character Mathilde Loisel through different actions, speech and personality. Firstly, Guy De Maupassant develops the character through her personality. As far as the beginning goes, Mathilde is a selfish swine who is envious of the aristocratic woman of Paris, France. Mathilde has many clear attributes and through her personality you can identify them and then form herâ⬠¦show more contentâ⬠¦Havent you any more? is one of her more material possessions focused quote. During this point of the story, page three, Mathilde had visited her high classed wealthy friend Madame Forestier. Here she asks of ornaments to adorn herself so Mathilde seemed wealthy, and of high class. During the third page when Mathilde was going through Forestierââ¬â¢s jewelry box, ââ¬Å"Suddenly she discovered, in a black satan box, a superb diamond necklace, and her heart throbbed with an immoderate desire.â⬠This feeling is more felt during intense love for someone, but here we see her material possession more. She is thinking of the ââ¬Ëdiamondââ¬â¢ necklace as the most beautiful thing, more beautiful and worth more than actual people. Madame Loisel has even gone as far as to sit, and wait, while her husband was out of foot searching for the necklace that she had lost. On page five, her exact actions were ââ¬Å"She sat waiting on a chair in her ball dress, without strength to go to bed, overwhelmed, without any fire, without a thought.â⬠Mathilde didnââ¬â¢t even attempted to search for the necklace. As soon as Monsieur Loisel had claimed the necklace was gone, they were expected to pay it off. As it says, Mathilde hadnââ¬â¢t had a job nor worked as a normal house-wife due t o their one lowly servant in which did their housework. In addition to their new, working, lives Mathilde had so much pride she was willing to disappear from society to save herself from telling her friend that she hadShow MoreRelatedGuy De Maupassant s Life1179 Words à |à 5 PagesGuy De Maupassant was born August 5, 1850, in Chà ¢teau de Miromesnil, France (The Famous People, Guy de Maupassant), when he was young his parents got divorced and after that, his father left, denying him a chance to develop a relationship with his son. He started school with a religious education but, after getting expelled on purpose he pursued a bachelor s degree at Lycà ©e at Le Havre (World History: The Modern Era, Guy de Maupassant). One of his most well known stories is The Necklace. In thisRead MoreLiteray Analysis of The Necklace1155 Words à |à 5 Pageshumans nature of greed. Guy De Maupassant, the author of The Necklace, perfectly shows how greed can lead to bad outcomes in the short story. Guy De Maupassant, one of the fathers of the short story, was born on August 5th 1850. A quote representing the legacy of Maupassant French writer of short stories an novels of the naturalists school who is by general agreement the greatest french short story writers(Bennet). In his short story, The Necklace, Maupassant focuses mostly on greed.Read More Guy De Maupassants Works2329 Words à |à 10 Pagesexamining the influence of Guy de Maupassantââ¬â¢s ââ¬Å"The Necklaceâ⬠and ââ¬Å"Piece of Stringâ⬠, a similar form of figurative language is found. Situational irony, where an outcome is different from what was expected, is found in Maupassantââ¬â¢s short storiesââ¬â¢ surprising and cruel endings. In ââ¬Å"The Necklaceâ⬠the protagonist, lost a diamond necklace, and ten years after struggling to pay off the replacement, she found the original was a fake. In Maupassantââ¬â¢s ââ¬Å"Piece of Stringâ⬠the main character picked up a piece of stringRead MoreLiterary Essay Of The Necklace By Guy De Maupassant829 Words à |à 4 Pages Literary Analysis Essay of ââ¬ËThe Necklaceââ¬â¢ by Guy de Maupassant ââ¬ËThe Necklaceââ¬â¢ is a morality tale written by Guy de Maupassant where he portrays the life of a beautiful but dissatisfied girl named Mathilde who desires to live a luxurious life despite being born into a clerkââ¬â¢s family and marrying a clerk too. Mathildeââ¬â¢s discontentment in life instigates her to pretend someone rich that she is not. Moreover, it leads her to severe trouble that caused ten years of hardshipRead MoreShort Stories Of The Nineteenth Century1266 Words à |à 6 Pageswith Guy de Maupassant who is a master of irony, plot twists and satire. He is still considered to be one of the greatest short-story writers of all time and a champion of the realist approach to writing. Maupassant was born in Normandy, near Dieppe, on 5th August, 1850, to well-off parents who, however, didnââ¬â¢t get along well and eventually separated in 1863. The separation of his parents caused Maupassant to receive two very different kinds of upbringings. His debauched father, Gustave de MaupassantRead MoreSummary Of The Necklace By Guy De Maupassant1184 Words à |à 5 Pages Arminder Sehmbi Ms. Lee ENG-4UO July 9, 2016 The Greed shown in ââ¬Å"The Necklaceâ⬠by Guy de Maupassant A famous person that goes by the name of Erich Fromm once said that greed is a ââ¬Å"bottomless pit which exhausts the person in an endless effort to satisfy the need without ever reaching satisfaction.â⬠(www.brainyquote.com). But then again what actually is ââ¬Å"greedâ⬠? Well according to Oxfords Dictionary ââ¬Å"greedâ⬠is an Intense and selfish desire for something, especially wealth, power, or food: (Oxford)Read MoreEssay on The Necklace1342 Words à |à 6 Pagesbyword applies to Guy de Maupassants short story The Necklace. Its protagonist, Mathilde Loisel, longing for a lavish lifestyle rather than her middle class way of life, falls under the spell of an priceless diamond. Dealing with her fate, some of Mathildes strong character traits soon become apparent. Examining these attributes, we discover that Mathilde Loisel definitely has a negative personality. The first of many character traits of Mathilde Loisel that Maupassant makes evidentRead MoreViews of Women in The Necklace by Guy De Maupassant AP by John Updike848 Words à |à 4 PagesViews of Women in The Necklace by Guy De Maupassant AP by John Updike The Necklace by Guy De Maupassant, and AP by John Updike were written in two different centuries by two authors of very different backgrounds. However, each story expresses very similar views about women. The women in these stories are self-centered creatures who control men with their sexuality, and end up damaging the mens life. The main character in The Necklace is a lady named Mathilde who is extremely prettyRead MoreThe Diamond Necklace, By Guy De Maupassant944 Words à |à 4 Pagesââ¬Å"The Necklaceâ⬠, by Guy de Maupassant, is about a middle-class woman who is ambitious but greedy and has a desire to get into the upper-class society through her husband who works as a government clerk and her friend but ends up horribly when she puts her life in vain. Throughout the story, the diamond necklace, the centerpiece of the story, is shown by the author to represent many themes. Maupassant focuses on the false impression on exterior look in ââ¬Å"The Necklaceâ⬠, along with the idea being tooRead More The Life of Guy de Maupassant Exposed in The Necklace Essay2396 Words à |à 10 PagesThis is the case in the short story, The Necklace, written by Guy de Maupassant. An ironic and a self-explanatory tale, The Necklace is written filled with twists that might just make you doubt your stand in life. Cha racters which anyone might not think much about, symbols that many seem to miss, and principles that few seem to understand, The Necklace might just be short but with it, you can clearly see the life and ways of a person like Guy de Maupassant. Every word might just seem ordinary, but
Thursday, May 14, 2020
A CASE COMMENT ON The Commissioner of Income, Mumbai v Manjula J. Shah - Free Essay Example
Sample details Pages: 5 Words: 1420 Downloads: 1 Date added: 2017/06/26 Category Law Essay Type Essay any type Did you like this example? The Commissioner of Income, Mumbai V/s. Manjula J. Shah BRIEF SUMMARY OF FACTS: In the assessment year 2004-2005, the assessesà ¢Ã¢â ¬Ã¢â ¢ total income was Rs.20, 92,400/-. A return of income was filed which included long term capitall gains which inturn arose from the sale of a flat bearing No.1202-A at Chaitanya Towers, Prabhadevi, Mumbai. The flat in question was initially purchased by the daughter of the assesse on 29/1/1993 at a cost of Rs.50, 48,350/-. The assesse dated 1/2/2003 then acquired ownership of the flat by way of gift deed and thus paid no amount towards the transfer of the flat to the daughter. On 30/6/2003, the assesse sold the said capital asset for a total consideration of Rs.1,10,00,000/- and offered the long term capital gains to tax. The assesse argued that the asset which was acquired by her, and subsequently sold by her in the same year, the gains arising from it should be taken as long term instead of short term gain, as argued by the Revenue. The gain should be adjudged on the basis of indexed cost of acquisition minus t he consideration received by her. The A.O. argued under Explanation (iii) to Section 48 of the Act, the indexed cost of acquisition has to be determined with reference to the cost inflation index for the first year in which the asset was first held by the assesse. The A.O. stated that the asset was first held by the assesse for the first time in 2003 and not in 1993. The decision was appealed by the assesse, CIT(A) allowed the claim of the appellant, that decision was further appealed by Revenue, but the ITAT agreed with the decision of the CIT(A). Revenue has challenged the decision of the ITAT. Donââ¬â¢t waste time! Our writers will create an original "A CASE COMMENT ON The Commissioner of Income, Mumbai v Manjula J. Shah" essay for you Create order CONTENTIONS BY THE ASSESSE REVENUE: Revenue argued that under explanation (iii) to Section 48 the indexed cost of acquisition has to be determined with reference to the first year in which the capital asset was held by the assesse. In the instant case, the capital asset was first held by the assesse on 1/2/2003. Therefore, the ICoA (Indexed Cost of Acquisition) must be calculated on the basis of 2002-03. It was argued by the Revenue there is deeming fiction contained in Explanation 1(i)(b) to Section 2(42A) of the Act and therefore we cannot apply that language in contrast to the specific language of clause (iii) of the Explanation to Section 48 of the Act. The object of the provision, i.e. Explanation 1(i) (b) to Section 2(42A) is for determine whether a particular asset is long-term or short-term, it is not there to be applied in determine the ICoA. Revenue argued that the provision to determine ICoA is explanation (iii) to Section 48. In the case of DCIT V/s. Kishore Kanungo[1], decided at Mumbai Bench of the ITAT wherein it has been held that under Explanation (iii) to Section 48, the ICoA has to be calculated with reference to the CII (cost inflation index) for the first year in which the asset was held by the assesse and not with reference to the CII (cost inflation index) for the first year in which the asset was held by the previous owner. In an SC Case of CIT V/s. Anjum M.H. Ghaswala Ors[2], the court held where the language of a statute is clear and unambiguous, one has to apply the literal interpretation and not the purposive interpretation. The Assesse argued that for the calculation of ICoA, the date of first holding of asset be taken as 29/1/1993 and not 1/2/2003, as she has received the property through gift and a bare reading of section 49 makes clear that for the purpose of calculating ICoA, the time period of holding will include the time period for which the previous owner of the property held the assets in question. JUDGEMENT BY THE COURT ITà ¢Ã¢â ¬Ã¢â ¢S ANALYSIS: The only question before the court was that when one computes capital gains that arise on the transfer of capital assets acquired under a gift, whether the assesse will be evaluated on the indexed cost for acquisition which was for the previous owner when he first held the assets or when the assesse became the owner of the assets, in the case the assets is acquired by the assesse as a gift from the previous owner. Under Section 45 of the Act, the gain that arise from any transaction of transfer of capital asset can be classified into either long-term or short term capital gain. Short term capital asset is defined under Section 2(42A) and long term capital asset, as defined under Section 2(29A) of the Act. Under Section 47(iii) of the Act states that when a capital assets is given by gift or will, it will not be regarded as transfer and therefore no short-term or long-term gain would have said to be arisen form the said transaction. In the present case, the flat was first a cquired by the daughter of the assesse on 29/1/1993, the same flat was given by the daughter to the mother by gift on 2/1/2003 without consideration. The assesse sold the flat within 36 months, and under normal course she would have been liable to pay short term capital gain, but explanation 1(i)(b) to Section 2(42A) of the Act saves her, and classifies her asset as long term capital asset. Revenueà ¢Ã¢â ¬Ã¢â ¢s main contention was that when the ICoA is calculated as per explanation (iii) to Section 48 of the Act, the first year of holding should be FY 2002-03 and in view of the first year of holding the CII should be taken of the year FY 2002-03. The court found no merit in the above argument and stated that it is undisputed that the ICoA has to be determined on the basis of first year in which the asset was à ¢Ã¢â ¬Ã
âheld by the assesseà ¢Ã¢â ¬Ã . The term à ¢Ã¢â ¬ÃÅ"held by the assesseà ¢Ã¢â ¬Ã¢â ¢ has not been defined under Section 48. So we ref er to the definition clause of the IT Act, i.e. under explanation 1(i) (b) to Section 2(42A) states that the period for which an asset is held by an assesse under a gift, the term of the previous owner holding shall also be included. So, by applying the provision of under explanation 1(i) (b) to Section 2(42A), the asset is deemed to be held from 29/1/1993 Revue argued that the deeming provision must not be considered for calculating ICoA, as it is intended to differentia only between long-term and short-term capital gain. The court held that when the law-makers have made the deeming provision to tax the gains arising on transfer of a capital asset acquired under a gift or will and the capital gains under Section 48 of the Act has to be computed by applying the deemed fiction. The Court held that when explanation 1(i)(b) to Section 2(42A) , Section 48 and Section 49 of the Act, are read together and not in isolation with each other, it becomes clear that the object of the statue is not only to tax capital gain from transfer of capital assets but also to tax the transfer of capital assets acquired under gift or will. The court held that it cannot ignore the provisions of Section 2 and apply the provisos of Section 48, doing that would defeat the entire purpose of the act. Section 2 of the act states that unless the context otherwise requires, the provisions of the Act have to be construed as provided under Section 2 of the Act. If the court ignores the meaning under section 2 and doesnà ¢Ã¢â ¬Ã¢â ¢t take its support in constructing the meaning of Section 48 then gains that arise from gift or will cannot be taxed as capital gain in any case, and that will be contrary to what the legislature has intended. So the court was of the view that the arguments by the revenue are in contravention to the legislative intent and this cannot be accepted under any circumstances. The said circular states that if indexation is linked to the holdin g of the asset and if Section 49(1) applied then, period of holding has to take into account the period of holding of the previous owner, and then only the object of indexation will be achieved. The court held that ITAT was correct in holding the period of holding to include the period in which previous owner first held the asset and not the year in which the assesse became the owner of the asset. cASE COMMENT ON The Commissioner of Income, Mumbai V/s Manjula J. Shah [1] (2006) 102 ITD 437 (Mum), [2] 252 ITR 1 (S.C.),
Wednesday, May 6, 2020
Middle Ages Of Egypt And Its Effect On Education - 2240 Words
Education began around 3000 to 500 B.C.E. in the early ages of Egypt and has been advancing and changing ever since. Technology has played a huge role in the progression of where education stands today but education has also seen a tough set back in critical aspects of serving its purpose of providing children with a proper education s that they are prepared and can succeed. Although some may find that the current education system in America, even in the depressed urban school settings, are functioning just fine, many people will advocate that drastic changes need to be done to fix the problems. Tenure does not pose any harm toward the education system; it gives teachers a stable environment to work in so that they are able to teachâ⬠¦show more contentâ⬠¦David McGrath, a teacher at Edison State College says, ââ¬Å"Tenure ensures academic freedom to teach important concepts such as evolution and classic textsâ⬠(Teacher Tenure). A school most likely will not be willin g put in thousands of dollars and spend months exhausting court dates and other meetings because a teacher had taught a controversial book. The teacher would most likely be given smack on the back of the hand and it will be over with. When charter schools are implemented in urban school settings it draws money away from the other public schools in the same district. Superintendent Hank Allen argues that putting up new charter school next to a hurting public school is only avoiding the problems next door; ââ¬Å"itââ¬â¢s sort of like having a road or highway that you canââ¬â¢t take care of then adding a new highway that youââ¬â¢re going to have to take care of. Thatââ¬â¢s the analogy [he] would use, because [he believes] we should first take care of what we have, before talking about adding charter schools,â⬠(Moore 2). This supports the view that a focused attention on the shiny new charter schools results in a lack of dedication to the children who are left behind at the public school. Former representative James C. Fields of Alabama opposes the idea of charter schools seeing that ââ¬Å"public funding is already based on their
Tuesday, May 5, 2020
Fast Pc Routers Essay Example For Students
Fast Pc Routers Essay Fast PC RoutersWhats this all about?Were building IP routers out of PCs as tools for research and experimental network development. The goal of this work is to come up with an IP router platform which is completely open to bending, twisting, reprogramming, and the like, and yet has sufficient performance to be useful for experiments in the 1990s. Open routing platforms are an important tool for researchers developing new protocols and architectures. The DARTnet testbed, a precursor of this work, used routers built from Sun Sparcstations to catalyze the development of IP Multicast, RSVP, and the MBONE conferencing tools. We hope our project will help do the same for Mobile IP, Scalable Reliable Multicast, and the as yet unknown technologies of tomorrows Internet. Were using these routers to support our own work on IP Integrated Services QoS management, new security models, and Internet service discrimination and pricing. We also expect this or a derivative design to become the base IP router for the nationwide CAIRN testbed, currently being deployed. HardwarePlatformsIf you want decent performance from a PC router, you must plan to use current high-end hardware. After years of stagnation, the demands of multimedia and high-speed peripheral devices are finally driving PC overall performance up, in contrast with the marketing hype which previously put ever-faster processors on the same old memory and I/O subsystems. Even better, the performance emphasis is moving away from large-block (disk) I/O and towards short-transaction (graphics, networks, audio and video) I/O. The downside is that this development is happening today, and yesterdays (almost literally!) machines are noticably off the pace. Our blurb on PC Hardware for Network Researchers will give you some information about the equipment were using at MIT. DesignHeres the basic PC design with a processor, memory, and, in this case, two PCI I/O buses. A router constructed from this hardware exhibits several properties. First, the processor must control all aspects of the routers operation, both executing the forwarding loop and performing overhead functions such as routing and management protocols. This introduces two performance slow-downs. Not only must the CPU break away from the forwarding loop to execute overhead code, but executing that code will almost certainly remove the loop instructions and routing table from the CPUs cache. On a typical PC this is a crucial problem, because the main memory subsystem is not terribly fast. Another point of interest is that with todays PC designs there is adequate main memory bandwidth to operate two PCI buses and a processor at full rate simultaneously. This is encouraging. The reason for this is that it appears the primary limit to PC router performance is not CPU function or I/O bandwidth, but PCI bus arbitration time. Having two buses available reduces this arbitration bottleneck by a factor of two. The use of two buses does introduce one drawback. Since PCI is a multiple-master bus, it is possible for appropriately designed interface cards and router software to DMA packet data directly from one interface to another on the same bus, without ever touching system memory, reducing the data transfer cost by a factor of two. This technique is of course impossible between two different PCI buses, but the router can still use it between interfaces on the same bus. We use this configuration, with one or two PCI buses, for code development and where variable performance is acceptableMany performance limitations of the basic design can be avoided by adding another processor. With the advent of Intels Multiprocessor PC specification, two-processor machines are becoming common. Originally designed for symmetric multiprocessing, these machines are easily subverted to our needs. Importance Of Friendship EssayKTG kernel traffic generatorWeve implemented a simple in-kernel traffic generator which can source and sink small packets at hardware line rates with accurate timing. ATM (Raw, AAL5, Classical IP over ATM)Support for ATM data processing and signalling functions is being developed jointly with our colleagues at BBN and ISI-EAST. PerformanceSometime soon well have links to performance measurement graphs here. In the meantime, here are some early findings. See limitations for a discussion of why these routers sometimes dont work well at all. The basic IP forwarding loop, including buffer management but no interface overhead, currently runs at a few hundred thousand packets per second on a 150 MHz pentium pro. There is still some room for improvement; on a 200MHZ processor a basic rate above 500,000 pkts/second appears to be achievable. This number will be somewhat lower for traffic loads with a high percentage of multicast packets. In practice, again with the 150 MHz PPro, weve measured forwarding rates of approximately 80,000 packets per second between 100B-TX Fast Ethernet segments. The limiting factor in this experiment was the input interfaces ability to receive packets at a faster rate once a packet made it through the input interface to the router, it was forwarded successfully virtually 100% of the time. At present, we dont know whether this limit is a fundamental restriction of the interface chip or is being caused by PCI bus arbitration overhead. LimitationsThere are two significant limitations on the applicabi lity of these routers. They are less of a problem in our laboratory and testbed environments than they might be in other situations. The first limitation is that PC routers are inherently low-fanout devices. Inexpensive desktop PC motherboards have at most four PCI slots, which means a limit of four high-speed interfaces. More expensive server motherboards can be obtained with two PCI controllers offering six or eight PCI slots, at which point main memory bandwidth becomes a significant concern. Realistically, six high-speed interfaces may be the workable maximum. The second limitation is that these are route-caching routers, and when performance is an issue the size of the route table cache is effectively bounded by the size of the L2 hardware cache. This is not a problem in a testbed environment, where routes to at most a few thousand destinations might be expected. In circumstances where the count of active destinations exceeds this range, our current code will experience a sharp performance drop. Site ManagementWeve done a (very) little bit of thinking about how to support the use of our routers at sites that dont care to get involved in the grunge of building and installing PC sofware, and about how to support the use of these routers locked away in closets. Here are some talking points:Remote InstallationWere using a modified version of the standard FreeBSD network install program. This allows you to boot a machine connected to the network from a 3.5 floppy disk. The sofware will then download, install, and partially configure the OS and user programs from net. The install program offers a choice of several user-level code collections to tailor machines to specific requirements. Currently we offer only two, router and developer. Unattended OperationSometimes it will be necessary for a CAIRN infrastructure router to operate on an unattended basis. Weve identified several little things which can help. Our routers can be remotely powercycled and rebooted using a separate box which is controlled either over the internet (with password-protected telnet) or via a dialup phone line. A running machine can use a remote serial console, rather than the standard PC VGA adapter. A serial line can be used for remote source-level kernel debugging, if desired.
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