why essays

why papers A genuine companion is something that is difficult to find. They have numerous uncommon characteristics. These characteristics are not the equivalent for each individual. A genuine companion can not so much be characterized on the grounds that every individual has various characteristics they search for in a companion. A genuine companion is somebody who thinks about you regardless of what the circumstance is. They care about you regardless of what occurs. They stay with you through various challenges. They dont betray you when things dont work out positively. A genuine companion is somebody you can trust to consistently come clean with you. You can confide in them to keep privileged insights. You can be certain they won't tell anybody since they are your companion. A genuine companion is somebody who never double-crosses you; who never allows you to down. You have a sense of security with them. A genuine companion is somebody you can depend on. You can be certain that they will consistently be there when you need them. You can incline toward them when you need assistance. They bolster your choices, and remain by you regardless of where you stand. A companion has comparative interests as you. You can converse with them for a considerable length of time and never come up short on subjects of discussion. The most significant characteristics in a companion for me are genuineness since I need to be certain I can confide in them. They ought to have comparative interests as me; I wouldnt need to not have anything to discuss. I would need them to be steadfast, dislike over the top or anything. A genuine companion is something extraordinary. They are one of the most significant things in ones life. They make loads progressively endurable; and great occasions increasingly pleasurable. Without companions life is futile. ... <!

Not My Best Side Free Essays

How does the lanuage utilized make impacts? The accompanying passages investigate how language is utilized to make impacts in the sonnet Not my Best Side by U. A. Fanthorpe, an ekphrastic sonnet that utilizes the free section structure masterminded in three verses of nineteen lines each. We will compose a custom paper test on Not My Best Side or on the other hand any comparative theme just for you Request Now It’s intention is to engage, which it does using humor, utilizing Standard English in a casual, conversational way. Sensational monologs from the characters re-tell from their own viewpoint, the verifiable fantasy of a bold knight that kills a fearsome winged serpent and salvages a maid in trouble. There are a few contrasts be that as it may, and playing with the perusers desires and utilizing present day generalizations instead of the truly acknowledged character jobs is the place a great part of the cleverness is determined. the winged serpent, not at all like it’s fanciful partner has a significant complex jargon, utilization of descriptors like ‘ostentatiously beardless’ and the phrase ‘old chap’ recommends a canny, expressive, cliché British, Upper Class man of his word, the absolute opposite of a fierce beast. The line ‘Not my best side, I’m apprehensive. , uncovers the dragon’s self conciousness and fixation on appearance, a reocurring topic. The things ‘artist’ and ‘pose’ demonstrate the sonnet is about a character in a composition and the mythical beast is profoundly disparaging of both the painter, ‘Poor chap, he had this fixation on Triangles, so he left off two of my Feet. ‘ and different characters, ‘Why should my casualty be so Unattractive as to be inedible,’. It is the clever and conversational tone that makes the mythical serpent so agreeable and bunches of facetious inquiries attract the peruser, especially ‘(What, all things considered, are two feet To a beast? ‘ which, encased in sections gives the impression the mythical serpent is tending to the peruser legitimately. Proceeding with the example of turning around the generalizations, the young lady is introduced as a marginally women's activist, with her very own psyche, ‘It’s difficult for a young lady no doubt in the event that She needs to be safeguarded. ‘, not the normal lady in trouble and in like manner, not the innocent lady expected in this sort of legend, doublespeaks, for example, ‘He caused me to feel he was all prepared to Eat me. Also, any young lady appreciates that. ‘ and ‘the dragon†Well, you could see all his g ear initially. are very rough sexual insinuation of an explicitly mindful person. She is a cutting edge, young lady demonstrated by the things she utilizes, ‘hardware, skin break out, blackheads’, and is similarly as fixated by appearance as the mythical serpent, ‘He was So pleasantly physical, with his hooks And dazzling green skin, and that provocative tail,’ it is fascinating that her assessment of the winged serpent is significantly more complimenting than his assessment of himself. It is likewise unexpected taking into account the mythical beasts assessment of her, she thinks the winged serpent likes her ‘And the manner in which he took a gander at me,’. Maybe she is still somewhat innocent, and the last lines of the subsequent verse, ‘Still, what might I be able to do? The mythical serpent got himself beaten by the kid, And a girl’s got the chance to think about her future. ‘ recommends a specific powerlessness, as if there truly is no way out from the job doled out to her by society, in spite of her own wants. The last refrain opens with an exceptionally clever line, ‘I have recognitions in Dragon Management and Virgin Reclamation. ‘, particularly on the off chance that one pauses for a minute to consider the preparation associated with ‘virgin reclamation’. It recommends the knight has as of late finished his preparation and is very youthful, maybe his first day at work. Regardless of the diversion, he is in no way like the gallant knights of legend. He is egotistical, ‘You can’t Do superior to me right now. ‘ Clearly a ‘product’ of the cutting edge age, and fixated on devices, ‘My horse is the most recent model ‘, Much of his language is from an advanced dictionary, ‘management, recovery, prototype’ and so forth and from the semantic field of innovation, ‘contemporary, most recent, and at the moment’ all of which place him in the present instead of the period where this legend has it’s roots. He appears to be a little befuddled when gone up against by the girl’s current, women's activist demeanor, ‘Don’t You need to do the jobs That human science and fantasy have intended for you? ‘. He rehashes the words ‘Don’t you†¦? ‘ multiple times, choosing bullheadedly, what the young lady needs is immaterial, ‘What, regardless, does it make a difference what You need? You’re in my manner. ‘. The most effective method to refer to Not My Best Side, Papers

Paper With Writing on It

Paper With Writing on ItThe process of paper with writing on it can be an interesting and fun learning process. It is a fun way to learn how to use and create something new.It can also be a challenging and fun way to learn about this type of art. After all, how many people learn by actually using the object that they are working with? I have yet to find someone who learns by merely seeing something in use.Here is a simple instruction booklet on how to create a printable book with writing on it. Of course you will need some sort of book or paper to work with. This article will cover the basics for those that want to learn to do this type of thing.The difficult part is making sure the writing is clean. You should be careful when you are doing this so that it doesn't look too sloppy. You might also want to test out the writing a few times. Doing this will make sure that you are not making a mistake.Once you have written out a few pages, be sure to gather your materials. That way you kno w what you have to work with. It is helpful to have a template so that you can make a small copy of the text on the original piece of paper before you start cutting and adding your own words. This will make it easier to take your finished piece of paper and check it against the template.Then you are ready to cut out the pages you need for the piece you want to create. Make sure you know how many pages you need to get your project completed. It is better to have several pieces of paper with writing on them than having a very messy piece. It will be easier to get your copy finished up.If you are using a template, make sure that you have a perfect copy of the font, size, and style of the text. This will help to ensure that the finished product looks as close to the template as possible. Many templates also have the font sizes, fonts, and styles you need to add your own words.Lastly, make sure you use a steady hand when you are copying the text onto the copy. This will make the piece lo ok much more professional.

The Sick Rose Essay - 1010 Words

The two poems, William Blake’s â€Å"The Sick Rose† and Dorothy Parker’s â€Å"One Perfect Rose† both have titles suggesting the connotations associated with a rose. However, the poem’s actual references are reversed in meaning, they also have a deception of romanticism in their titles. They are two poems about love, with the rose as a symbol. While â€Å"One Perfect Rose† initially seems to talk about a happy love due to its title, the poem takes up a cynical tone as the lover questions why she is always receiving roses. â€Å"The Sick Rose,† on the other hand, is more sinister and dark, and is actually not a romantic poem as the title states. The poem represents how love turned sou, and Blake implies the symbolism of the destruction of love by affairs and†¦show more content†¦Interpreting the poem depends on the analysis of the various themes and what symbolism we place in the rose and the worm. One stand-out theme is mortal ity as it is about the rose’s death, in particular, a bizarre kind of death which is conjoined with love. The pairing of mortality and love implies that death is a more complex matter than one might think,or that there are the consequences to something assumed to be indisputably good. The association also insinuates the juxtaposition of life and death, the sequence of nature. The theme of love is also evident, and the lesson here is that love is not what it seems to be, timeless and cohesive, but rather secret and dark. There is nothing good it brings for the rose, turning out to be a disease which infects the rose and destroys it from the inside. The readers also learn that love is not all that is required in a relationship, as is the flawed perspective of many people. Sex as a theme is also evident, and while the poem is not outright in its mention, the subtlety is apparent. The bed of crimson joy penetrated by the worm is the imagery used by Blake to show the dark and violent vision of sex in the poem. The poem portrays the destructive nature of pairing love and sex and recommends that sexuality should not be kept a secret. In contrast, â€Å"One Perfect Rose† sounds loving and romantic to a reader. Dorothy Parker’s poem is depressing and charming atShow MoreRelatedEssay on William Blakes The Sick Rose635 Words   |  3 PagesBlakes The Sick Rose The sick rose is a very ambiguous poem and open to several interpretations, Blake uses lots of imagery and effective metaphors. My first impression of the poem was that it?s very negative and includes elements of destruction revenge and perhaps even murder. I think the poems about two lovers, one of which cheated on their partner and the other wants revenge. The poem is very contradictory, this is shown in the first line O Rose, thou art sick. A rose usuallyRead More Analysis of The Sick Rose Written by William Blake Essay661 Words   |  3 PagesAnalysis of The Sick Rose Written by William Blake. O rose, thou art sick! The invisible worm That flies in the night, In the howling storm, Has found out thy bed Of crimson joy, And his dark secret love Does thy life destroy. In this essay, I chose to write a bout â€Å"The Sick Rose†, which is a short poem written by William Blake, focusing on the metaphorical language and the symbolism used in it. Though this poem is difficult, I like its deeper meaning and the symbolism. I thinkRead More The Multiple Meanings of The Sick Rose and The Eagle Essay986 Words   |  4 PagesThe Multiple Meanings of The Sick Rose and The Eagle After studying the two poems, The Sick Rose and The Eagle in class and the discussion among the group, it seems to me that the poems haven’t got only one single meaning. I also noticed that poems could always be interpreted in different ways with different meanings based on your point of view and your personal knowledge and experience. Poems are also open to interpretations. The Sick Rose is a very decent example of which the poemsRead MoreComparing The Sick Rose, My Pretty Rose Tree, and The Lily Essay908 Words   |  4 PagesComparing The Sick Rose, My Pretty Rose Tree, and The Lily William Blake was born in London on November 28, 1757, to James, a hosier, and Catherine Blake. Two of his six siblings died in infancy. From early childhood, Blake spoke of having visions—at four he saw God put his head to the window†. Since then Blake’s vision was based on the idea of cosmology and that’s where he got his framework of images and ideas. Blake takes traditional images and presents them in a fresh Read MoreAnalysis Of John Keats And The Sick Rose By William Wordsworth837 Words   |  4 PagesChesney Monroe October 26, 2014 Dr. Jana Chance Exam 2: Essay Identify 3 features of Romanticism and discuss how each of these features appears in two works that we have read. Ode to a Nightingale by John Keats and The Sick Rose by William Wordsworth: I. Introduction of Romanticism a. Features of Romanticism II. How these features embody the written works of Romanticism exemplified by Bright Star and The Sick Rose a. Ode to a Nightingale i. How it embodies a love of nature, imagination and emotionalRead MoreWilliam Faulkner s As I Lay Dying1105 Words   |  5 Pages William Faulkner: As I Lay Dying Rose For Emily William Faulkner is one of the most prominent American writers best known for his diverse skills and a number of novels, short stories, essays and screenplays that he wrote during his entire life. William showed his expertise within the field of literature by the use of valuable literary styles, well connected thematic concerns, moral lessons combined with little humor within his entire work. He effectively utilised the moments he spent togetherRead MoreScarlet Letter Essay : Hester Prynne Vs. Arthur Dimmesdale884 Words   |  4 PagesDeimler 1 Abby Deimler Mrs. Garcia Period 5 March 6th, 2017 Scarlet Letter Essay, Hester Prynne vs. Arthur Dimmesdale Hester Prynne and Arthur Dimmesdale are the two main characters in the novel the scarlet letter. As parents to Pearl, the daughter out of adultery, these two go through the journey of shunning and hatred, but not together. Their stories are very different, and yet, so very similar. Hester Prynne is the main lady in this novel, she is the mother of Pearl, a seamstressRead MoreZero Hour Contract1431 Words   |  6 PagesModule Code: FC512 Class/Group: Group E Module Title: Skills for Study for Foundation Business and Social Sciences Students Assessment: Final Essay Assignment Title: Describe and evaluate the benefits of zero-hours contracts to both employers and employees Tutor Name: Dan Spencer Student ID Number: 2229804 Date of Submission: Monday, October 19, 2015 Heather Stewart, an Observers economics editor in the guardian stated,â€Å"Now we have atRead MoreEssay on Guitar Highway Rose688 Words   |  3 Pageslove with him straight away. Rosie would follow Asher to the end of the world and back and that did not make it hard at all for when they ran away. Through this essay I will talk about why Asher and Rosie ran away, Why Asher is angry at the world, Was alienation a key theme of Guitar Highway Rose, why this book was called Guitar Highway Rose and If the book accurately portrayed the problems of growing up. Asher was furious that his parents split up and what mad him even angrier was that his mumRead MoreLike Water For Chocolate Essay1055 Words   |  5 PagesLike Water For Chocolate Essay By: Mili Nieves PARAGRAPH 1 - Intro A soul in distress is always looking for a mean to escape through a difficult situation. In the story Like Water For Chocolate, Tita De La Garza who suffered like no other, isn’t the exception. This young woman since birth was instilled with a very deep love for cooking. When the people who she loved most betrayed her, cooking eased her pain. All of the intense emotions that she felt while preparing food, were unknowingly

The Tax-ability Essay Example - Free Essay Example

Sample details Pages: 7 Words: 2191 Downloads: 1 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Did you like this example? List of abbreviations Co. Ed. IT ACT ITO Company Edition Income Tax Act Objective In this paper an attempt is made to analyze the law on taxability of turnkey contracts. An attempt has been made to analyze to what extent income is taxable in turnkey contract. An approach has been taken in this paper to study the statutory provision and different case laws regarding the taxability of turnkey contract and what is the current situation of law on imposing the tax liability. Don’t waste time! Our writers will create an original "The Tax-ability Essay Example" essay for you Create order Research Methodology The nature of the project is purely doctrinal/ non-empirical. It is purely based on the data collected from books, statutes, journals, case laws and web resources. It is a literature review. The researcher has relied upon the primary as well on secondary sources. In the paper researcher has followed the uniform mode of citation. Scope of the Paper The scope of the research paper is limited to analyze the law and legislation on the taxability of turnkey contracts and what is the role played by the judicial pronouncement in deciding the cases on taxability of turnkey contracts. In this research an attempt has been made to analyze the statutory provision as well as judicial pronouncements delivered regarding the taxability of turnkey contract. The analysis can further help in locating the lacunas in the present law and how it can overcome by strengthening and regulating the prospective laws. The scope of paper is limited to laws releted to taxability of turnkey contracts. INTRODUCTION In todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s world infrastructure is considered as one of the leading factors for development. The Indian government has desire to make India as an upcoming superpower country for which they have been escalating their investment on enhancing the infrastructure of the country as it will help in its progress and development.[1] Because of the scale of the infrastructure projects and the complexities included, regularly these projects welcome tender from the whole way across the globe, the agreement signed with these companies are known as EPC contracts furthermore referred to as turnkey contracts. [2] A turnkey contract is a business plan in which a project is conveyed in a finished state. Rather than contracting with an owner to create a project in stages, the developer is enlisted to complete the whole project without owner information. The builder or developer is independent from the final owner or operator, and the project is turned over just once it is completely operational. Essentially, the developer is completing the project and turning the key over to the new owner. This sort of arrangement is normally utilized for construction projects extending from single structures to expansive scale developments. Because of the multifaceted nature of these projects it is certainly unrealistic for any one single commercial element to attempt the entire project, subsequently these projects are taken up by a consortium of different companies who handle diverse parts of the project as per their respective expertise.[3] Initially, these turnkey projects did not hold the tax liability but with the change in circumstances the finance ministry in its finance billà ¢Ã¢â€š ¬Ã¢â€ž ¢06 has made these turnkey contracts tax liable. Prior the rendering of offshore services for an turnkey project and offshore supply of equipments and material for the project are considered to be the main bone of contention regarding the taxability of these projects[4], but afte r the amendment to section 9 of the Income Tax Act, offshore services have been made taxable and the law has been pretty much settled on this issue,[5] however the taxability of offshore supply of equipment and material under the turnkey projects is still an argumentative issue. Turnkey contract would bring about a few particularly identifiable streams of income to the contractor which include the following: Offshore supplies of equipment and material Offshore services Onshore supplies of equipment and materials Onshore supplies of servives Research question What is the extent of taxability of offshore supplies of equipment and materials and offshore sevives under turnkey contracts and the role of by judicial pronouncements in establishing law related to such turnkey contracts? Taxability of offshore supplies of equipment and materials To impose taxability on offshore supplies of equipment and materials, it has to be shown that the non- resident has permanent establishment and business connection. If there is no business connection or permanent establishment then there would be no tax liability. But, if there is business connection or permanent establishment then the tax can be imposed on the profit that is attributed to such business connection and permanent establishment. Statutory Provision For non-residents, section 5 of the Income Tax Act is the charging section for their income.[6] Section 5(2) of Income Tax Act impose tax on the income of non-residents which is received or deemed to be received in India by or on behalf of such person[7] or accrues or arise or is deemed to be arise.[8] Section 9 of Income Tax Act deals with income deemed to accrue or arise in India. Section 9 states that all income accruing or arising through or from any business connectionin should be considered as taxable in India.[9] The explanation clause attached to it points out the extent of income to be taxed by stating that only such part of income that is attributable to the business carried out in India woul be taxable.[10] Therefore, it is clearly mentioned in the statutory provision that in case of offshore supplies, income which is not attributable to the operations carried out in India would not be taxed. Taxability of offshore services The taxability of offshore services is no more a bone of contention as after the amendment to section 9 of IT Act[11] these services have been made taxable. Case laws Ishikawajna-Harima Heavy Industries Ltd. V. Direct of Income Tax In Ishikawajna- Harima Heavy Industies Ltd. v. Direct of Income Tax[12], it is Japan based company engaged in the business ofengineering and construction of storage tanks. The company formed a consortium with other companies and entered into an agreement with Petro LNG Ltd.situated in the state of Gujrat to set up liquefied Natural Gas storage tank and for degasification facility. It is a turnkey contract. Each member of consortium was specified about their separate role and responsibility and therefore, they receive separate payment. The time period for the project was 41 months. The question that arised in this case whether the company is liable to pay tax in India under Income Tax Act and India- Japan Tax Treaty. Therefore, the company filed an application before Authority for Advance Appellant. The decision of Supreme Court is given in two parts one for the offshore supplies and other for the offshore services. The Apex Court held the following decision ; à ¢Ã¢â€š ¬Ã…“ on ly such part of the income which is attributed to the operations carried out in India can be taxed. Under the turnkey contracts, if all the transaction were operated outside India then these transactions cannot be taxed in India. It made the distinction between the permanent establishment and business connection. Existence of permanent establishment is a taxable entity but its presence does not create sufficient business connection. Therefore the profit attributable to the permanent establishment in India would be made taxable and the mere presence of permanent establishment in India does not made the income of assessee generated under turnkey contract does not made it taxable. Mere existence of of business connection is not sufficient, to make the income taxable the income should be arising or accruing out of such business connection. The turnkey contract need not to be be considered as an integrated contract just to make the contractor to pay tax in India. To make an inco me taxable under Income Tax Act, it should be shown that the services are not only utilized but rendered in India. To make the income taxable it is necessary to have enough territorial nexus between the rendition of services and territorial limits in India.à ¢Ã¢â€š ¬Ã‚ [13] Hyundai Heavy Industries Co Ltd v. Director of Income Tax This is the another landmark case on the taxability of turnkey contract decided by the supreme court. In Hyundai Heavy Industries Co. Ltd. v. director of Income Tax[14], the Hyundai Heavy Indutries is a Korean based company which eneterd into a turnkey contract with an Indian based company ONGC for fabricating, designing, installation and commissioning of platforms in Bombay High. Designing and fabricating of platform was performed outside India and rest of the activities like installationand commissioning of platform was performed in Bombay High. The Revenue officer issue a notive to the company, to which a company filed a return of income as à ¢Ã¢â€š ¬Ã‹Å"nilà ¢Ã¢â€š ¬Ã¢â€ž ¢ income. And responded to the revenue authorities, as they did not have permanent establishment in India and the activities like designing and fabrication were done outside India making them not liable to pay tax. They are only liable to pay tax for the net profit arising from the activities that are per formed in India i.e. installation and commissioning of platforms. The revenue authority appealed to the Supreme regarding the contention that to what extent the profit attribuatable to companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s permanent establishment in India. The court held that à ¢Ã¢â€š ¬Ã…“the establishment PE of HHI came into presence just on completion of fabrication exercises and supply of the fabricated platforms to ONGC outside India, no part of profits emerging from operation conveyed outside India could be said to have been earned through the Permanent Estabishment. Likewise, no part of profits from operation conveyed outside India could be credited to the PE and consequently accumulated to tax in India. In a turnkey contract comprising designing, fabrication, installation and commissioning work, benefits arising from the operation performed outside India can not be ascribed to the Permanent Establishment. In this way, such benefits can not be liable to tax in India, if the cost paid for work performed outside India is at a careful distance.[15] Conclusion The Supreme Courts decision in HHI case settles the discussion encompassing the taxability of oil field administration suppliers in admiration of fabrication and designing exercises performed outside India under a turnkey contract. The ruling accept increased noteworthiness since it maintains the principle that supply outside India wont be taxable in India indeed where such supply is made as per a single turnkey contract which includes onshore and offshore extent of work and accommodates a protuberance entirety thought.[16] The Apex Court follows its choice in the instance of Ishikawajma Harima Heavy Industries Ltd, affirmed prior, on taxability of offshore supplies. The Court had decided that a non-resident would not be obligated to tax in India in appreciation of exercises performed outside India if such exercises are not viably joined with a business association in India.[17] BIBLIOGRAPHY STATUTES: Income Tax Act, 1961 Finance Act The Assessing Officer (à ¢Ã¢â€š ¬Ã…“AOà ¢Ã¢â€š ¬Ã‚ ) held that the contract between HHI and ONGC was a turnkey contract for a lumpsum price and is an indivisible contract. The designing and fabrication of platform under the contract is intrinsically linked to installation and commissioning activities performed in India. As regards the taxability of Indian operations, the AO held that the activities of HHI constituted a PE in India under Article 5(3) of the DTAA, and therefore, profits attributable to Indian operations were liable to tax in India. In addition, designing and fabrication activities, though performed outside India, are interlinked to the ultimate activity of installation and commissioning; and therefore, a portion of the profits from such operations would also be liable to tax in India. The Supreme Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s ruling in HHI case settles the controversy surrounding the taxability of oil field service providers in respect of fabrication and design ing activities performed outside India under a turnkey project . The ruling assumes increased significance since it upholds the principle that supply outside India will not be taxable in India even where such supply is made pursuant to a single turnkey contract which includes onshore and offshore scope of work and provides for a lump sum consideration. [1] Funding the Infrastructure Gap, https://www.deloitte.com/assets/DcomIndia/Local%20Assets/Documents/Thoughtware/Funding_the_InfrastructureInvestment_Gap.pdf [2] Rajesh Dhawan Engineering Procurement and Construction-Tax Implication, https://www.taxmann.com/TaxmannFlashes/Flashart5-1-10_2.htm [3] Satish Aggarwal, Averting double tax in EPC, The Hindu Business, https://www.thehindubusinessline.com/todays-paper/tp-opinion/averting-double-tax-in-epc/article1638687.ece [4] Taxation of EPC Contracts- A Treatise, 59 The Chartered Accountant Journal 103, 99-105 (2011). [5] Linklaters Paines v. ITO [2012] 28 taxmann 250 (Mum). [6] Ankit Shah, Taxability of Income from Offshore Supply of Goods To India in a Tunkey contract, 61 The Chartered Accountant Journal 100, 98-103 (2013). [7] Section 5(2) (a) of Income Tax Act, 1961. [8] Section 5(2) (b) of Income Tax Act, 1961. [9] Section 9(1) (i) of Income Tax Act, 1961. [10] Section 9 (1) explaination, Income Tax A ct, 1961. [11] Income Tax Act, 1961. [12] Ishikawajana- Harima Heavy Indutries Ltd. v. direct of Income Tax (2007) 3 SCC 481. [13] Ishikawjama- Harima Heavy Industries ltd. V. Director of Income Tax (2007) 3 SCC 481, www.manupatrafast.in/pers/Personalized.aspx [14] Hyundai Heavy Industries Co. Ltd. v. Director of Income Tax2011 (12) ITR(Trib) 168 (Delhi). [15] Taxability of Turnkey Contracts- SupremeCourt ruling in Hyundai Heavy Indutries Co. Ltd.à ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, june 2007, https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [16] Taxability of Turnkey Contracts- Supreme Court ruling in Hyundu Heavy Industries C. Ltdà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, June 2007 , https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [17] Ibid.

Use of Imagery in the First Two Acts of Macbeth - 1585 Words

â€Å"The Scottish Play†, or more known as â€Å"Macbeth† is a play set in medieval Scotland. It describes the life of Macbeth – a brave lord predicted by the witches to become the King of Scotland. Lady Macbeth, his wife powered by ambition influences Macbeth into committing a horrendous regicide. Imagery is used widely throughout the course of the play, creating a three-dimensional image of the actions, almost as if we were present. Shakespeare in â€Å"Macbeth† uses imagery to create a more detailed image and emphasize the themes of violence, murder and darkness. The omnipresent imagery of darkness evokes the sentiments of fear, danger and death. â€Å"Come thick night, and pall thee in the dunnest smoke in hell† associates the darkness of the night†¦show more content†¦Ã¢â‚¬Å"Boneless gums† represents innocence and vulnerability, evoking feelings of pity. This is destroyed with the use of â€Å"plucked†, â€Å"dashed† which have are full of violence and threat. This description frightens the audience, leaving it in shock. The tone of the author is bloodthirsty, full of gore. Imagery of death is well portrayed in the quotation â€Å"hear it not, Duncan, for it is knell that summons thee to heaven or to hell.† An image of the bell is used to show imminent death of the king. The bell is portrayed as the funeral bell that will â€Å"summon† Duncan to â€Å"heaven or to hell†. â€Å"Summon† has the connotations of summoning to court, which could stand for the judging of God. The desc ription creates suspense and increases tension. The tone is ominous and frightening. The night of murder â€Å"strange screams of death and prophesying with accents terrible† were heard. â€Å"Strange† and â€Å"terrible† suggest the violence of the murder. Sibilance â€Å"strange screams† create auditory imagery of hissing, whispering, which suggests danger and evil. The audience gets a sense of unease and the tension is increased. The murder is predicted in â€Å"the raven himself is hoarse that croaks the fatal entrance of Duncan†. â€Å"Raven† is a sign of ill omen, death, graveyards, which implies a terrible deed that will be done. â€Å"Croaks† has connotation of aShow MoreRelatedImagery of Blood, Light and Clothing in Macbeth by William Shakespeare540 Words   |  3 PagesImagery of Blood, Light and Clothing in Macbeth by William Shakespeare Imagery, the art of making images, the product of imagination (Merriam- Webster). Shakespeare uses many forms of imagery in his writing of Macbeth. Three main forms of imagery in this play are blood, light and darkness, and clothing. Within each form of this imagery Shakespeare incorporates symbols that the reader must understand if they are to interpret either the passage or the play as a whole. In Macbeth blood symbolizesRead MoreMacbeth - Imagery in Macbeth1331 Words   |  6 Pagess plays he uses many forms of imagery. Imagery, the art of making images, the products of imagination. In the play Macbeth Shakespeare applies the imagery of clothing, darkness and blood. (listed from least to most), Each detail is his imagery, it seems to contain an important symbol of the play. Symbols that the reader must understand if they are to interpret either the passage or the play as a whole. Within the play Macbeth the imagery of clothing portrays that Macbeth is seeking toRead MoreEssay on Images, Imagery, Symbols, and Symbolism in Macbeth1723 Words   |  7 PagesImagery and Symbolism in Macbeth  Ã‚     Ã‚  Ã‚   With its eye-opening plot and interesting cast of characters, William Shakespeare’s play, Macbeth is one of the greatest works one could ever read. But, above all, the aspect of the play is most impressive and overwhelming with imagery and symbolism that Shakespeare so brilliantly uses. 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Societal Staus of Gays

Question: Discuss about the Societal Staus of Gays. Answer: Introduction Although the world is making important and eloquent progress in the development of customs related to the genuine equivalence, recognition, and acceptance of the gay men and women, there is still a hidden aptness or feeling that is usually different, which hurts or handicaps the feelings of gay youngsters. To construct an impartial society, coequality should be generated as it is a part and parcel of constructing an impartial society. Where a mainstream of services reaches everyone on their demands, people from the LGBT community usually face ignorance. The importance of functional equality arises because the LGBT individuals are also the part of this society, and to accept homosexuals respectfully by heterosexuals will bring that equality in the society (Cahill Makadon, 2014). An individual and especially a man who is homosexual is termed as a Gay. Originally, the word gay was used to describe a bright and flamboyant, or carefree attitude. However, later on, the term gay was used i n the LGBT terminology, which means Lesbian, Gay, Bisexual, and Transgender (Carbone, 2016). In the United States, similar sex marriage has been made legal nationwide according to the act passed on June 26, 2015 (Cahill Makadon, 2014). Homosexuality is basically the emotional or sexual attraction between the two individuals of similar sex or gender. Commonly, the term lesbian is used for females who are homosexuals and gay is used for homosexual males. However, the word gay is also used to pertain both the homosexual females, as well as, homosexual males. In the present times, there are various countries throughout the world where homosexual marriages, living relationships, and homosexual relationships are accepted in the society by their government. However, still, there are many countries where homosexuality is regarded as a sin and are strictly against the homosexuality, for instance, Islamic countries like Gulf and Saudi Arabia (Burack, 2009). Gay emplaced in the society and steps for increasing their societal status The right to voluntarily express ones opinion and deliberation is stipulated for awareness and benefits, which leads to the creation of more open and tolerant society. Homosexuals should be allowed to express their identity and to live free and non-discriminated lives without facing any trauma of stigma or discrimination (Cahill Makadon, 2014). The non-acceptance of the homosexuals in the society may increase the level of loathing, as well as, distrust in the society, thus, decreasing the ability to cooperate (Bialer McIntosh, 2016). The various research on the health quality of the homosexuals and heterosexuals have shown that the heterosexual people are more healthy and free from diseases in comparison to the homosexuals. Homosexuals are found to show more vulnerability towards serious and life-threatening diseases, such as HIV, anal cancer, etc. The chances of having an increased vulnerability towards these life-threatening diseases are due to the fact that in some cases homosex uals are involved in more than hundred sexual relationships, which leads to the serious consequences (Boehmer Elk, 2015). As per the social issues is concerned, it has been observed that the homosexuals are more addicted to substance abuse in comparison to the heterosexuals, which even leads to the development of depression. The suicidal rates are also high in the homosexuals than heterosexuals and homosexuals are more prone to early depression, which makes them mentally unfit. Thus, the expected life span is less amongst the homosexuals as compared to the heterosexuals (Lee, Gamarel, Bryant, Zaller, Operario, 2016). Moreover, high chances of sexual molestation occur from the side of the parents of the homosexuals, thus increasing the peril of incest with their parents. The various studies have shown that the homosexuals are at escalated pitfall for absenteeism and tends to have an inferior grade point due to the protection and harassment concerns in the colleges and schools. In schools, the victimization causes reduction of self-esteem of the homosexuals and accelerate absences, which worsens the educ ation outgrowth. Moreover, bullying is considered as one of the major causes of reducing the self-confidence of the homosexuals (Woodford, Silverschanz, Swank, Scherrer, Raiz, 2012). As per the teachers are concerned, they have been identified as an impediment to the LGBT sex education in some cases. Teachers often have their own convictions about homosexuality, and reconciling to these studies. If they have an unfriendly view towards the LGBT individuals, it can be seen in their teaching attitudes, which makes the homosexuals feel unaccepted. Hence, it is crystal clear that the adolescent gay and lesbian students are not only on the verge of being victims of lexical, physical, and emotional bullying but they are also in the fear of going to the schools, if they experience or discover unfavorable support towards their sexual exposure with a little assertion of their identity. These factors can make our society weak and can cause a huge drawback to the environment (Ryan, 2012). Governmental steps in the promotion of the rights of homosexuality: Equality, as well as, freedom from sacrament is fundamental rights of all the humans irrespective of their sexual orientation, intersexuality, or gender identity. Though the LGBT individuals are at a higher risk of facing stigma, as well as, discrimination throughout their life, a real progress is being made towards the equality of the LGBT individuals. Several laws and amendments have been made by the government all over the world to reduce the discrimination among LGBT individuals. For instance, the cross-government LGBT Equality Action Plan was published in the month of March 2011 by the UK government, which reinforced the commitment of the nation towards the LGBT equality, as well as, outlined the range of various actions that would be enforced to tackle homophobic bullying of the LGBTs in schools and to promote the rights of the LGBT individuals. Moreover, the same-sex marriage has also been adopted by the UK go vernment (Gov.uk, 2015). Moreover, on June 26, 2015, the U.S. government have made same-sex marriage legalized. In Australia, the amendment of the sex discrimination act was made in 2013 for the sexual orientation, as well as, gender identity for the individuals belonging to LGBT community (Humanrights.gov.au, 2016). The impact of accepting homophobic on Economics: The studies have shown that exclusion of the homophobic in ways also cause harms to the economy of the state. For instance, the discrimination of LGBT individuals in the workplace, physical, structural, and psychological violence, unjustly arrest, jail, beat, detain, etc. limits their use of knowledge or productivity at the workplace. Hence, the exclusionary treatment of homophobic involve labor cost, low investments in the human capital, lost productivity, and inefficient allocation of various resources through the process of discrimination in hiring and educational practices. As a result, the low investment in the human capital, as well as, the suboptimal utilization of the human resources will act as a drag on the output of the economy at the macro economy level. Hence, accepting homophobic will obviously increase the economic levels of the state. Moreover, the analysis at the macro-level showed a clear positive relation between the inclusion of the LGBTs and per capita GDP as measured by the Transgender Rights Index and Global Index on Legal Recognition of Homosexual Orientation. It has been observed that the countries who have more rights for LGBT individuals have high per capital income, as well as, high levels and state of well-being. Hence, a causal relationship is observed between inclusion of the LGBT individuals and improving inputs into the performance of the economy (Badget, Nezhad, and Waaldizk, 2014). Statistics for the advancement in the social life reactions and other issues: The stigma and the discrimination faced by the individuals have been an issue for the past and still continues to be a serious issue. However, in the present times, there has been a substantial progress in the social acceptance of the LGBT individuals. For instance, statistics from 2001 to 2016 on the views of the Americans that whether the LGBT relationships are morally wrong or acceptable showed a decrease in the percent of people who said it was morally wrong. As in the year 2001, around 53 percent of the cases asserted the relationship between the gay or lesbian were morally unacceptable or wrong, while in the year 2016, the decrease with only 37 percent of the respondents was found to state the same. Moreover, the survey that was conducted in November 2012 by Gallup in the U.S., revealed that 78% of the studied population believed entitlement of the inheritance rights by the partners of the gay and les bian with only 18% who were against them (Facts, 2016). Moreover, various research have shown that the increased access to the resources and information, as well as, large availability of the services in the support of LGBT individuals have provided a wide range of opportunities for socialization and self-affirmation of the LGBTs (www.endabusewi.org, 2015). Fig 1: Number of homosexuals in U.S. Source: (statista.com) Fig 2: Number of homosexuals in Australia. Source: (Fava.org.au) Fig 3: Views on Homosexuality. Source: (statista.com) Fig 4: Agreeableness to the inheritance rights of homosexuals. Source: (statista.com) Development of civilian firms in homosexuality: A diverse economy is observed to be a strong economy. It has been observed that the businesses which embrace the changing demographics of the nation reap the benefits related to the economy of an inclusive and diverse workforce. A huge development in the behaviors and attitudes of the civilian firms in recruiting homosexuals, as well as, transgenders in their organization have been observed with the time. For instance, in the United States, it has been observed that the gays, as well as, transgender workers contributes towards 6.28% of the total workforce in the present times. Moreover, there has been a higher representation of the homosexuals and transgender workers in the private areas with about 6.48% of the total workforce in comparison to the 5.31% of the total workforce in the public sector (www.americanprogress.org, 2012). Religious beliefs on Homosexuality: Though several steps have been taken in the upliftment of the status of the homosexuals, still there are negative and positive considerations of homosexuality in different religions. For instance, in Christianity, homosexuality is a sin according to the Bible, where there are statements that are clearly against the homosexuality. Though Bible condemns homosexuality, the basic concept of Christians relies on the realistic and humanistic morals to build their ethical structure. According to the Christians, if someone is homosexual it does not restrict them to pray or show love for him. They treat them with the dignity as they are the creation of their God (Ministry, 2008). While a large diversity is observed regarding the views of homosexuality in Judaism. For instance, Orthodox Jews generally consider homosexual behavior to be an abomination, which is excluded by the Old Testament of the Christian Bible or the Torah. While the Reconstructionist Jews who sponsored The Reconstructionist Rabbinical Association, chose rabbis to perform and carry the same-sex ceremonies of commitment. They do not discriminate people on basis of sexual orientation and support same-sex marriages. Moreover, the concept of homosexuality in Hinduism is confusing. As the scripture called Manusmriti is against the concept of homosexuality and considers it to be a punishable offense. While, according to Vatsayna, the writer of the Kamasutra, the teaching have allowed and accepted the concept of homosexuality, and it was even in practiced in the early times (Notsostraight.com.au, 2016). Ways to lead the homosexuals in the society of heterosexuals: While various steps and things have been improved and developed in Australia for the gays and lesbian individuals, still there is a constant uncertainty regarding whether the homosexuals will receive the care and acceptance from their friends, families, colleagues, as well as, services. The fear of rejection by the society has a huge impact on the social and mental status of the homosexuals. Hence, family and friends of the homosexuals can take certain steps for reducing the effects of stigma, homophobia, and discrimination, as well as, for protecting the mental and physical health of the homosexuals. One method of handling the stress of the homosexuals from the stigma and discrimination faced by them are through social support. Various studies have shown that the gay males who have good company and social support from their friends, families, and the community tends to have higher levels of self-esteem, more good mental h ealth, and a more effective and positive identity in the groups (Cdc.gov, 2016). Moreover, the university and college administrators should make it fully clear that homophobic bullying is an offense and will not be tolerated in their public messages. This indicates that they are making a conscious effort in sensitizing the on-campus counselors towards the issues related to the sexual orientation (Bialer McIntosh, 2016). To break this cycle at any single point is not practically possible. We can not expect the gay individuals to come out in a drove all of a sudden to demand their equal treatment. Nor we can expect that the entire heterosexual community will seek out underlying truth behind the gender identities and alternative sexualities. Therefore, there is a need to make a concerted attempt, in the offices, universities, and public discourses for breaking this cycle at various multiple levels. In todays competitive environment, the corporate colossuses are fighting against the niche vendors. While the companies, on the other hand, are having a fight against a tough battle between growing attrition rates. The conception of not being gay-friendly will fail to attract or retain the best talent, which in turn can result in the loss of huge profit and economy (Rizer, Mauery, Haynes, Couser, Gruman, 2015). Already an enough of time has been lost. A lot of hate against the gay people has been spewed, an d enough of negative stereotypes have been permitted to perpetuate. This discrimination has already kept many talented and wonderful gay men, as well as, women in the closets. Hence, it is the high time to overcome this stereotypes and to break the cycle of invisibility (Reygan, 2009). Conclusion The controversial debate existing between the traditional sentiments and gay rights is a modern time phenomenon. It seems that both the sides are representing the opposite paths and are standing on the two extreme positions. But we can not deny the fact that the gay individuals have legitimate and equal human rights of living in this world as any other individual. To discriminate the individuals belonging to the LGBT community is not a right and ethical thing to do as it has been medically proven that the sexual orientation of the individuals towards individuals of the same sex is natural. Hence, the gay people deserves equal acceptance and status in the society as heterosexuals individuals enjoy and should not be a victim of discrimination and stigma (Reygan, 2009). As a matter of fact, concluding the issue in a positive or negative way is not appropriate. Considering the status and challenges faced by the homosexuals, it can be said that society should accept the ones who are prese nt. Thus, mingling with the homosexuals present in the surroundings should be practiced, as this will break the bridge of inequality and will make the society a better place to live. Considering the entire above motif, it can be said that homosexuals are not personally harmful to an individual, but if they increase in number, the society may have to face increased troubles. Henceforth, a genuine leader will make sure he/she fulfills the space of inequality and brings the sodality as one combined union (Byne, 2015). References 2010 to 2015 government policy: equality - GOV.UK. (2015).Gov.uk. Retrieved 14 September 2016, from https://www.gov.uk/government/publications/2010-to-2015-government-policy-equality/2010-to-2015-government-policy-equality Badgett, L., Nezhad, S., Waldijk, K. (2014).The relationship between LGBT inclusion and economic development: An analysis of emerging economies.www.usaid.gov. Retrieved 14 September 2016, from https://www.usaid.gov/sites/default/files/documents/15396/lgbt-inclusion-and-development-november-2014.pdf Bialer, P. McIntosh, C. (2016). Discrimination, stigma, and hate: The impact on the mental health and well-being of LGBT people.Journal Of Gay Lesbian Mental Health,20(4), 297-298. Boehmer, U. Elk, R. (2015). LGBT Populations and Cancer: Is It an Ignored Epidemic?.LGBT Health. Burack, C. (2009). God, gays and good-enough enemies.Psychoanalysis, Culture Society,14(S1), 41-48. Byne, W. (2015). LGBT Health Equity: Steps Toward Progress and Challenges Ahead.LGBT Health,2(3), 193-195. Byne, W. (2015). Priorities to Address Gaps in LGBT Health Research.LGBT Health,2(4), 285-286. Cahill, S. Makadon, H. (2014). Sexual Orientation and Gender Identity Data Collection Update: U.S. Government Takes Steps to Promote Sexual Orientation and Gender Identity Data Collection Through Meaningful Use Guidelines.LGBT Health,1(3), 157-160. Carbone, A. (2016). Book Review: Violence against Queer People: Race, Class, Gender and the Persistence of Anti-LGBT Discrimination by Doug Meyer.Gender Society. Face the facts: Lesbian, Gay, Bisexual, Trans and Intersex People | Australian Human Rights Commission. (2016).Humanrights.gov.au. Retrieved 14 September 2016, from https://www.humanrights.gov.au/face-facts-lesbian-gay-bisexual-trans-and-intersex-people Facts, U. (2016).Topic: Homosexuality.www.statista.com. Retrieved 14 September 2016, from https://www.statista.com/topics/1249/homosexuality/ Fava: How many homosexuals are there in Australia?. (2012). Fava.org.au. Retrieved 15 September 2016, from https://www.fava.org.au/news/2012/how-many-homosexuals-are-there-in-australia/ Lee, J., Gamarel, K., Bryant, K., Zaller, N., Operario, D. (2016). Discrimination, Mental Health, and Substance Use Disorders Among Sexual Minority Populations.LGBT Health,3(4), 258-265. LGBT Youth Facts and Statistics. (2016).www.endabusewi.org. Retrieved 14 September 2016, from https://www.endabusewi.org/sites/default/files/resources/lgbt_youth_facts_and_stats.pdf Ministry, C. (2008).Christianity and Homosexuality.CARM. Retrieved 14 September 2016, from https://carm.org/christianity-and-homosexuality Religion - FAQS - Not So Straight. (2016).Notsostraight.com.au. Retrieved 14 September 2016, from https://www.notsostraight.com.au/faq_about_religion.php Reygan, F. (2009). The School-Based Lives of LGBT Youth in the Republic of Ireland.Journal Of LGBT Youth,6(1), 80-89. Rizer, A., Mauery, D., Haynes, S., Couser, B., Gruman, C. (2015). Challenges in Intervention Research for Lesbian and Bisexual Women.LGBT Health,2(2), 105-112. Ryan, J. (2012). Border Sexualities, Border Families in Schools : Queering Education.Journal Of LGBT Youth,9(3), 266-270. Stigma and Discrimination | Gay and Bisexual Men's Health | CDC. (2016).Cdc.gov. Retrieved 14 September 2016, from https://www.cdc.gov/msmhealth/stigma-and-discrimination.htm The State of Diversity in Todays Workforce. (2012).www.americanprogress.org. Retrieved 14 September 2016, from https://www.americanprogress.org/issues/labor/report/2012/07/12/11938/the-state-of-diversity-in-todays-workforce/ Woodford, M., Silverschanz, P., Swank, E., Scherrer, K., Raiz, L. (2012). Predictors of Heterosexual College Students Attitudes Toward LGBT People.Journal Of LGBT Youth,9(4), 297-320.