Historiography of U.S. German Relations from 1871-1916 :: Historiography Diplomatic Essays

Historiography of U.S. German Relations Historiography on American German relations from the end of the Civil War up to the First World War is a rather obscure subject. Rather than having its own specialized and narrow individualized study, it is studied primarily in thematic articles dealing with specific events that marked such relations or in contrast to growing British-American rapprochement during this period, written in the context of European foreign relations historiography. There is little written about the structural continuity in the relationship between the United States and Imperial Germany between the years 1871 and 1918, unless it is in the context of the First World War and then only between the start of the war to its end and the subsequent period. While there are many parallels between both the United States and Germany during this time, such as the stresses of industrialization, urbanization, the search for national unity following a period of war, and the search for a world policy, there is little written about such similarities and about the shift from amiable relations to the growing antagonism that occurred during this period. In the period of following the outbreak of the First World War and the entry of the United States into European affairs, there is an immense amount written about American German relations. However, much of this is written in the context of the First World War and does not stress any sort of continuity in foreign relations from the period that preceded this general conflagration. Nonetheless, while there is a lack of attention in reference to the relations between these two great nations, simultaneously undergoing similar processes of industrialization, urbanization, and a world foreign policy, there are some key works that address their relationship during the period following German unification and the American Civil War and before the First World War, which saw them emerging as enemies from a period of them being once erstwhile allies. In the latter half of the twentieth century, many notable European diplomatic historians, such as A.J.P. Taylor[1], William L. Langer[2], and Raymond Sontag[3], mentioned the relationship between the United States and Germany in the period 1871 to 1916 in passing, when addressing the greater antagonism that existed between the British Empire and growing German interference in its spheres of influence throughout the globe.

Athenagoras Essay -- Christian Apologist Biography Bio

ATHENAGORAS Athenagoras was a Christian apologist who flourished in the second half of the second century CE. Two extant works, the Plea on Behalf of Christians and On the Resurrection of the Dead, have traditionally been attributed to him. HIS LIFE Athenagoras does not appear in the ecclesiastical histories of either Eusebius, Socrates, or Sozomen. Methodius (d. 311 CE) is the only ante-Nicene writer to mention Athenagoras; Methodius' From the Discourse on the Resurrection 1.7 refers to Athenagoras' Plea 24. The only other early witness to Athenagoras is Philip of Side, a deacon of Chrysostom, who lived during the fifth century. According to a fourteenth century codex, Philip wrote, "Athenagoras was the first to head the school in Alexandria. He flourished at the time of Hadrian and Antoninus, to both of whom he addressed his Plea on Behalf of Christians. He became a Christian while he wore the philosopher's cloak and was at the head of the Academy. Even before Celsus he was anxious to write against the Christians. ..." (Migne PG vi.182; English translation in Schoedel ix). These meager references comprise our entire biographical knowledge of Athenagoras, apart from the material found in his extant writings. The Arethas Codex (914 CE) and three other manuscripts contain the same introductory ascription: "A plea for Christians by Athenagoras the Athenian: philosopher and Christian. To the emperors Marcus Aurelius Antoninus and Lucius Aurelius Commodus, conquerors of Armenia and Sarmatia, and more than all, philosophers." Philip mentions that Athenagoras flourished during the time of Hadrian and Antoninus, but the Arethas introduction places him in the reigns of Marcus Aurelius Antoninus and Lucius Aurelius Commodus. Ph... ...e Fathers, vol. 2. Grand Rapids: Wm. B. Eerdmans, 1954. Rauch, James L. "Greek Logic and Philosophy and the Problem of Authorship in Athenagoras." Ph.D diss., University of Chicago, 1961. Ruprecht, Louis A., Jr. "Athenagoras the Christian, Pausanius the Travel Guide, and a Mysterious Corinthian Girl." Harvard Theological Review 85 (1992): 35-49. Schoedel, William R. Athenagoras: Legatio and De Resurrectione. Oxford: Oxford University Press, 1972. Schwartz, Eduard. Athenagorae Libellus pro Christianis, Oratio de Resurrectione cadaverum. Leipzig: J. C. Hinrichs, 1891. Vermander, Jeane-Marie. "Celse et l'attribution a Athà ©nagore d'un ouvrage sur la rà ©surrection des morts." Melanges de Science Religieuse 35 (1978): 125-134. Zeegers-Vander Vorst, Nicole. "La paternità © athà ©nagorienne du De rà ©surrection." Revue d'Histoire Ecclà ©siastique 87 (1992): 334-374.

Lakshminarayan case (partnership act) Essay

Case Note: Direct Taxation assessment of income – Section 4 of Partnership Act appellant a registered company entered into an agreement with Mill company appointing its agent for thirty years – amount received by appellant from Mill company were assessed under income tax – appellant contended remuneration received from the Mills company was not taxable as it was not profit or gains from business – following question referred to High Court – whether under the terms of the agreement the petitioner is an employee of the Mills Company or  is carrying on business – whether the remuneration received from the Mills is on account of service or is the remuneration for business – matter decided against appellant – appellant moved to the Supreme Court – Court observed the objects of the appellants in this case inter alia were to act as agents for Government – appellants were therefore rightly assessed for excess profits tax. JUDGMENT Bhagwati, J. 1. These are two appeals from the judgment and decision of the High Court of Judicature at Hyderabad answering certain questions referred at the instance of the appellants by the Commissioner of Excess Profits Tax, Hyderabad, and adjudging the liability of the appellants for excess profits tax in regard to the amounts received by them as remuneration from the Dewan Bahadur Ramgopal Mills Company Ltd. as its Agents. 2. The Mills Company was registered on the 14th February, 1920, at Hyderabad in the then territories of His Exalted Highness the Nizam. The appellants were registered as a private limited company at Bombay on the 1st March, 1920. On the 20th April, 1920, an Agency agreement was entered into between the Mills Company and the appellants appointing the appellants its Agents for a period of 30 years on certain terms and conditions therein recorded. The appellants throughout worked only as the Agents of the Mills Company and for the Fasli years 1351 and 1352 they received their remuneration under the terms of the Agency agreement. A notice was issued under section 13 of the Hyderabad Excess Profits Tax Regulation by the Excess Profits Tax Officer calling upon the appellants to pay the amount of tax appertaining to these chargeable accounting periods. The appellants submitted their accounts and contended that the remuneration received by them from the Mills Company was not taxable on the ground that it is was not income, profits or gains from business and was outside the pale of the Excess Profits Tax Regulation. This contention of the appellants was negatived and on the 24th April, 1944, the Excess Profits Tax Officer made an order assessing the income of the appellants for the accounting periods 1351 and 1352 Fasli at Rs. 8,957 and Rs. 83,768 respectively and assessed the tax accordingly. An appeal was taken by the appellants to the Deputy Commissioner of Excess Profits Tax who disallowed the same. An application made by the appellants under section  48(2) for statement of the case to the High Court was rejected by the Commissioner and the appellants filed a petition to the High Court under section 48(3) to compel the Commissioner to state the case to the High Court. An order was made by the High Court on this petition directing the Commissioner to state the case and the statement of the case was submitted by the Commissioner on the 26th February, 1946. Four questions were referred by the Commissioner to the High Courts as under :- (1) Whether the Petitioner Company is a partnership firm or a registered firm ? (2) Whether under the terms of the agreement the petitioner is an employee of the Mills Company or is carrying on business ? (3) Whether the remuneration received from the Mills is on account of service or is the remuneration for business ? (4) Whether the principle of personal qualification referred to in section 2, clause (4), of the Excess Profits Regulation is applicable to the Petitioner Company ? 3. These questions were of considerable importance and were referred for decision to the Full Bench of the High Court. The Full Bench of the High Court delivered their judgment the majority deciding the questions (2) and (3) which were the only questions considered determinative of the reference against the appellants. The appellants appealed to the Judicial Committee. But before the Judicial Committee heard the appeals there was a merger of the territories of Hyderabad with India. The appeals finally came for hearing before the Supreme Court Bench at Hyderabad on the 12th December, 1950, when an order was passed transferring the appeals to this Court at Delhi. These appeals have now come for hearing and final disposal before us. 4. The questions (1) and (4) which were referred by the Commissioner to the High Court at Hyderabad have not been seriously pressed before us. Whether the appellants are a partnership firm or a registered company the principle of exclusion of the income from the category of business income by reason of its depending wholly or mainly on the personal qualifications of the assessee would not apply because the income could not be said to be income from profession and neither a partnership firm not a registered company as such could be said to be possessed of any personal qualification in the matter of the acquisition of that income. 5. The principal questions which were therefore argued before the High Court at Hyderabad and before us were the questions (2) and (3) which involved the determination of the position of the appellants whether they were servantsv  or agents of the Mills Company and the determination of the character of their remuneration whether it was wages or salary or income, profits or gains from business. 6. The appellants were registered as a private limited company having their registered office in Bombay and the objects for which they were incorporated were the following : (1) To act as agents for Governments or Authorities or for any bankers, manufactures, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. (2) To carry on in India and elsewhere the trade or business of merchants, importers exporters in all their branches etc. etc†¦Ã¢â‚¬ ¦. 7. Under Article 115 of the Articles of Association of the Mills Company the appellants and their assigns were appointed the agents of the Company upon the terms, provisions and conditions set out in the Agreement referred to in clause 6 of the Company’s Memorandum of Association. Article 116 provided that the general management of the business of the Company subject to the control and supervision of the Directors, was to be in the hands of the Agents of the Company, who were to have the power and authority on behalf of the Company, subject to such control and supervision, to enter into all contracts and to do all other things usual, necessary and desirable in the management of the affairs of the Company or in carrying out its objects and were to have power to appoint and employ in or for the purposes of the transaction and management of the affairs and business of the Company, or otherwise for the purposes thereof, and from time to time to remove or suspend such managers, agents, clerks and other employees as they though proper with such powers and duties and upon such terms as to duration of employment, remuneration or otherwise as they thought fit and were also to have powers to exercise all rights and liberties reserved and granted to them by the said agre ement referred to in clause 6 of the Company’s Memorandum of Association including the rights and liberties contained in clause 4 of the agreement. Article 118 authorised the agents to sub-delegate all or any of the powers, authorities and discretions for the time being vested in them, and in particular from time to time to provide by the appointment of an attorney or attorneys, for the management and transaction of the affairs of the Company in any specified locality, in such manner as they thought fit. 8. The Agency agreement which was executed in pursuance of the appointment under Article 115 provided that the appellants and their  assign were to be the Agents of the Company for a period of 30 years from the date of registration of the Company and they were to continue to act as such agents until they of their own will resigned. The remuneration of the appellants as such Agents was to be a commission of 2 1/2 per cent. on the amount of sale proceeds of all yarn cloth and other produce of the Company (including cotton grown) which commission was to be exclusive of any remuneration or wages payable to the bankers, solicitors, engineers, etc., who may be employed by the appellants for or on behalf of the Company or for carrying on and conducting the business of the Company. The appellants were to be paid in addition all expenses and charges actually incurred by them in connection with the business of the Company and supervision and management thereof and the appellants were entitled to appoint any person or persons in Bombay to act as their Agents in Bombay and any other places in connection with the business of the Company. 9. Clause 3 and 4 of the agency agreement are important and may be set out in extenso :- 3. Subject to the control and supervision of the Directors, the said Lachminarayan Ramgopal and Son Limited shall have the general conduct and management of the business and affairs of the company and shall have on behalf of the company to acquire by purchase lease or otherwise lands tenements and other buildings and to erect maintain alter and extend factories, ware-houses, engine house and other buildings in Hyderabad and elsewhere in the territories of His Exalted Highness the Nizam and in India and to purchase, pay for, sell, resell and repurchase machinery, engines, plant, raw cotton, waste, jute, wool and other fibres and produce, stores and other materials and to manufacture yarn cloth and other fabrics and to sell the same either in the said territories as well as elsewhere in India and either on credit or for cash, or for present or future delivery, and to execute become parties to and where necessary to cause to be registered all deeds, agreements, contracts, receipts and other documents and to insure the property of the Company for such purposes and to such extent and in such manner as they may think proper; and to institute, conduct, defend, compromise, refer to arbitration and abandon legal and other proceedings, claims and disputes in which the Company is concerned and to appoint and employ discharge, re-employ or replace engineers, managers, retain commission dealers, muccadums, brokers, clerks, mechanics, workmen and other officers and servants with such powers  and duties and upon such terms as to duration of office remuneration or otherwise as they may think fit; and to draw, accept endorse, negotiate and sell Bills of Exchange and Hundies with or without security and to receive and give receipts for all moneys payable to or to be received by the company and to draw cheques against the moneys of the company and generally to make all such arrangements and do all such acts and things on behalf of the Company, its successors and assigns as may be necessary or expedient and as are not specially reserved to be done by the Directors. 4. The said Lachminarayan Ramgopal & Son Ltd., shall be at liberty to deal with the Company by way of sale of the Company of cotton all raw materials and articles required for the purpose of the Company and the purchase from the Company of yarn cloth and all other articles manufactured by the Company and otherwise, and to deal with any firm in which any of the shareholders of the said Lachminarayan Ramgopal & Son Ltd., may be directly or indirectly concerned provided always such dealings are sanctioned passed or ratified by the Board of Directors either before or after such dealings. Clause 8 provided that two of the members for the time being of the appellants were at the option of the appellants to be the ex-officio Directors of the Company and clause 9 empowered the appellants to assign the agreement and the rights of the appellants thereunder subject to the approval and sanction of the Board to any person, firm or Company having authority by its constitution to become bound by the obligations undertaken by the appellants. 10. No materials other than these were placed by the appellants either before the Income-tax Authorities or the High Court and the question that arise before us have to be determined only on these materials. If on the construction of these documents we arrive at the conclusions that the position of the appellants was not that of servants but the agents of the Company the further question would have to be determined whether the activities of the appellants amounted to the carrying on of business. If they were not the servants of the Company, the remuneration which they received would certainly not be wages or salary but if they were agents of the Company the question would still survive whether their activities amounted to the carrying on of business in which case only the remuneration which they received from the Company would be income, profits or gains from business. 11. The distinction between a servant and an agent is thus  indicated in Powell’s Law of Agency, at page 16 :- (a) Generally a master can tell his servant what to do and how to do it. (b) Generally a principal cannot tell his agent how to carry out his instructions. (c) A servant is under more complete control than an agent, and also at page 20 :- (a) Generally, a servant is a person who not only receives instructions from his master but is subject to his master’s right to control the manner in which he carries out those instructions. An agent receives his principal’s instructions but is generally free to carry out those instructions according to his own discretion, (b) Generally, a servant, qua servant, has no authority to make contracts on behalf of his master. Generally, the purpose of employing an agent is to authorise him to make contracts on behalf of his principal. (c) Generally, an agent is paid by commission upon effecting the result which he has been instructed by his principal to achieve. Generally, a servant is paid by wages or salary. 12. The statement of the law contained in Halsbury’s Laws of England – Hailsham Edition – Volume 22, page 113, paragraph 192 may be referred to in this connection :- â€Å"The difference between the relations of master and servant and of principal and agent may be said to be this : a principal has the right to direct what work the agent agent has to do : but a master has the further right to direct how the work is to be done.† 13. The position is further clarified in Halsbury’s Laws of England – Hailsham Edition – Volume 1, at page 193, article 345 where the positions of an agent, a servant and independent contractor are thus distinguished :- â€Å"An agent is to be distinguished on the one hand from a servant, and on the other from an independent contractor. A servant acts under the direct control and supervision of his master, and is bound to conform to all reasonable orders given him in the course of his work; an independent contractor, on the other hand, is entirely independent of any control or interference and merely undertakes to produce a specified result, employing his own means to produce that result. An agent, though bound to exercise his authority in accordance with all lawful instructions which may be given to him from time to time by his principal, is not subject in its exercise to the direct control or supervision of the principal. An agent, as such is not a servant, but a servant is generally for some purposes his  master’s implied agent, the extent of the agency depending upon the duties or position of the servant.† 14. Considering the position of the appellants in the light of the above principles it is no doubt true that the appellants were to act as the agents of the Company and carry on the general management of the business of the Company subject to the control and supervision of the Directors. That does not however mean that they acted under the direct control and supervision of the Directors in regard to the manner or method of their work. The Directors were entitled to lay down the general policy and also to give such directions in regard to the management as may be considered necessary. But the day to day management of the business of the Company as detailed in Article 116 of the Articles of Association and clause 3 of the Agency Agreement above set out was within the discretion of the appellants and apart from directing what work the appellants had to do as the agents of the Company the Directors had not conferred upon them the further right to direct how that work of the general management was to be done. The control and supervision of the directors was a general control and supervision and within the limits of their authority the appellants as the agents of the Company had perfect discretion as to how that work of general management was to be done both in regard to the method and the manner of such work. The appellants for instance had perfect latitude to enter into agreements and contracts for such purpose and to such extent and in such manner as they thought proper. They had the power to appoint, employ, discharge, re-employ or replace the officers and servants of the Company with such powers and duties and upon such terms as to duration of office remuneration or otherwise as they thought fit. They had also the power generally to make all such arrangements and to do all such things and acts on behalf of the Company, as might be necessary or expedient and as were not specifically reserved to be done by the Directors. These powers did not spell a direct control and supervision of the Directors as of a master over his servant but constituted the appellants the agents of the Company who were to exercise their authority subject to the control and supervision of the Directors but were not subject in such exercise to the direct control or supervision of the principals. The liberty given to the appellants under clause 4 of the Agency Agreement to deal with the Company by way of sale and purchase of commodities therein mentioned also did not spell a relation as  between master and servant but empowered the appellants to deal with the Company as Principals in spite of the fact that under clause 8 of the Agreement two of their members for the time being were to be the ex-officio Directors of the Company. The power to assign the agreement and the rights of the appellants thereunder reserved to them under clause 9 of the Agency Agreement though subject to the approval and sanction of the Board was hardly a power which could be vested in a servant. There was further the right to continue in employment as the agents of the Company for a period of 30 years from the date of the registration thereof and thereafter until the appellants of their own will resigned, which also would be hardly consistent with the employment of the appellants as mere servants of the Company. The remuneration by way of commission of 2 1/2 per cent. of the amount of sale proceeds of the produce of the Company savoured more of the remuneration given by a principal to his agent in the carrying out of the general management of the business of the principals than of wages or salary which would not normally be on such a basis. All these circumstances together with the power of sub-delegation reserved under Article 118 in our opinion go to establish that the appellants were the agents of the Company and not merely the servants of the Company remunerated by wages or salary. 15. Even though the position of the appellants qua the Company was that of agents and not servants as stated above it remains to be determined whether the work which they did under the Agency Agreement amounted to carrying on business so as to constitute the remuneration which they received thereunder income, profits or gains from business. The contention which was urged before us that the appellants only worked as the agents of the Mills Company and no others and therefore what they did did not constitute a business does not avail the appellants. The activities in order to constitute a business need not necessarily be concerned with several individuals or concerns. They would constitute business in spite of their being restricted to only one individual or concern. What is relevant to consider is what is the nature and scope of these activities though either by chance or design these might be restricted to only one individual or concern. It is the nature and scope of these activities and not the extent of the operations which are relevant for this purpose. 16. The activities of the appellants certainly did not come within the inclusive definition of business which is given in section 2  clause 4 of the Excess Profits Tax Regulation, Hyderabad. Business is there defined to include any trade, commerce or manufacture or any adventure in the nature of a trade, commerce or manufacture or any profession or vocation but not to include a profession carried on by an individual or by individuals in partnership if the profits of the profession depend wholly or mainly on his or their personal qualifications unless such profession consists wholly or mainly in the making of contracts on behalf of other persons or giving to other persons of advice of commercial nature in connection with the making of contracts. The work which the appellants did under the terms of the Agency Agreement constituted neither trade, commerce or manufacture or any adventure in the nature of trade, commerce or manufacture nor was it a profession or vocation. 17. The activities which constitute carrying on business need not necessarily consist of activities by way of trade, commerce or manufacture or activities in the exercise of a profession or vocation. They may even consist of rendering services to other which services may be of a variegated character. The consideration which apply in the case of individuals in the matter of determining whether the activities constitute a business within the meaning of the inclusive definition thereof set out above may not apply in the case of incorporated companies. Even though the activities if carried on by individuals might constitute business in that sense they might not constitute such business when carried on by incorporated companies and resort must be had to the general position in law in order to determine whether the incorporated company was carrying on business so as to constitute the income earned by it income, profits or gains from business. Reference may be made in this context to William Esplen, Son and Swainston, Limited v. Commissioners of Inland Revenue [1919] 2 K.B. 731. In that case a private limited company was incorporated for carrying on business as naval architects and consulting engineers. Before the formation of the company, a partnership had existed for many years between three persons who, on incorporation, became the sole shareholders and directors of the company. The partnership had carried on the profession of naval architects and consulting engineers and the work done by the company was identical in character with that formerly done by the partnership which is succeeded. The work done by the company was identical in all respects with the work of a professional naval architect  and consulting engineer, and was performed by the said three shareholders and directors of the company personally. A question arose whether the company was carrying on a profession within the meaning of section 39 paragraphs C of the Finance (No. 2) Act, 1915. It was contended that it carried on a profession of naval architects and consulting engineers because the members composing it were three naval architects. That contention was however negatived and it was held that even though what was to be looked at was the character of the work done by the company, it was not carrying on the profession of the naval architects within the meaning of the section, because for that purpose it was of the essence of a profession that the profits should be dependent mainly upon the personal qualifications of the person by whom it was carried on and that could only be an individual. A company such as that could only do a naval architect’s work by sending a naval architect to its customers to do what they wanted to be done and it was held that the company was not carrying on a profession but was carrying on a trade or business in the ordinary sense of the term. 18. When a partnership firm comes into existence it can be predicated of it that it carries on a business, because partnership according to section 4 of the Indian Partnership Act is the relation between persons who have agree to share the profits of a business carried only by all or any of them acting for all. (See Inderchand Hari Ram v. Commissioner of Income-tax U.P. & C.P. [1952] I.T.R. 108) But when a company is incorporated it may not necessarily come into existence for the purpose of carrying on a business. According to section 5 of the Indian Companies Act any seven or more persons (or, where the company to be formed will be a private company, any two or more persons) associated for any lawful purpose may by subscribing their names to a memorandum of association †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. form an incorporated company, and the lawful purpose for which the persons become associated might not necessarily be the carrying on of business. When a company is incorporated for carrying out certain activities it would be relevant to enquire what are the objects for which it has been incorporated. As was observed by Lord Sterndale. M.R., in Commissioners of Inland Revenue v. The Korean Syndicate Limited (1921) 12 Tax Cas. 181 : If you once get the individual and the company spending exactly on the same basis, then there would be no difference between them at all. But the fact that the limited  company comes into existence in a different way is a matter to be considered. An individual comes into existence for many purposes, or perhaps sometimes for none, whereas a limited company comes into existence for some particular purpose, and if it comes into existence for the particular purpose of carrying out a transaction by getting possession of concessions and turning them to account, then that is a matter to be considered when you come to decide whether doing that is carrying on a business or not.† 19. Justice Rowlatt followed the above view of Lord Sterndale, M.R., in Commissioner of Inland Revenue v. Birmingham Theatre Royal Estate Co., Limited (1923) 12 Tax Cas. 580 , and held that â€Å"when you are considering whether a certain form of enterprise is carrying on business or not, it is material to look and see whether it is a company that is doing it.† The objects of an incorporated company as laid down in the Memorandum of Association are certainly not conclusive of the question whether the activities of the company amount to carrying on of business (See Indian Law Reports 55 Calcutta 1059 andMANU/WB/0002/1952 : [1951]19ITR571(Cal) ). But they are relevant for the purpose of determining the nature and scope of such activities. 20. The objects of the appellants in this case inter alia were to act as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers, Joint Stock Companies and others and carry on all kinds of agency business. This object standing by itself would comprise within its ambit the activities of the appellants as the agents of the Company and constitute the work which they did by way of general management of the business of the company an agency business. The words â€Å"carry on all kinds of agency business† occurring at the end of the object as therein set out were capable of including within their general description the work which the appellants would do as agents for Governments or Authorities or for any bankers, manufacturers, merchants, shippers and others when they acted as agents of the Company which were manufacturers inter alia of cotton piece goods they would be carrying on agency business within the meaning of this object. Apart however from this there is the further fact that there was a continuity of operations which constituted the activities of the appellants in the general management of the Company a business. The whole work of management which the appellants did for the Company within the powers conferred upon them under Article 116 of the  Articles of Association and clause 3 of the Agency Agreement consisted of numerous and continuous operations and comprised of various services which were rendered by the appellants as the agents of the Company. The appellants were also entitled though with the sanction or ratification by the Board of Directors either before or after the dealings to enter into dealings with the Company by way of sales and purchases of various commodities. There was nothing in the Agency Agreement to prevent the appellants from acting as the agents of other manufacturers, Joint Stock Companies etc., and the appellants could have as well acted as the agents of other concerns besides the Company. All these factors taken into consideration along with the fixity of tenure, the nature of remuneration and the assignability of their rights, are sufficient to enable us to come to the conclusion that the activities of the appellants as the agents of the Company constituted a business and the remuneration which the appellants received from the Company under the terms of the Agency Agreement was income, profits or gain from business. 21. The appellants were therefore rightly assessed for excess profits tax and these appeals must stand dismissed with costs. 22. Appeal dismissed.  © Manupatra Information Solutions Pvt. Ltd.

Enlightenment philosopher Essay

John Locke (1632-1704) was an Enlightenment philosopher. Some authors define him as â€Å"the philosopher of freedom† and â€Å"the father of English empiricism and liberalism†. His ideas and concepts about social structure, social consent and human natural rights determined development of political philosophy and republican democracy. John Locke was an Oxford scholar. His teachers were famous British scientists including chemist Robert Boyle who probably taught him about atomism. John Locke was medical researcher and physician, philosopher and pedagogue, economist and ideologue for a revolutionary movement. His career was associated with name of the First Earl of Shaftesbury who was a Lord-Chancellor of England. When Locke emigrated to the continental Europe he studied Cartesian philosophy in France and become acquainted with William of Orange who later became English King. Locke came back to England only in 1689 and took up many official posts but devote much more time to his scientific studies. Contemporaries knew Locke as an economic writer and opposition political activist. Locke was an ideologue of constitutional monarchy and division of powers. He was an opponent of theories of divine origin of the royal power. He was a friend of Isaac Newton and Robert Boyle and an early member of the Royal Society. The principles of Locke’s philosophy were the ideological basement for Great French and American Revolution. John Locke together with Francis Bacons was a founder of empiricism theory. He assumed that human mind at the birth is like â€Å"blanc paper† and only experiences through trials and errors form ideas and knowledge. This theory was described in Locke’s â€Å"Essay Concerning Human Understanding† and had impact on the development of behaviorism. Lock started to write his main work â€Å"Essay Concerning Human Understanding† in 1671, but published it only in 1690. Why he wrote it? Essay present the fundamental principles of his philosophy, it’s the culmination of his reflection on the origins of human knowledge. Essay contains of four books: â€Å"Of innate notions†, â€Å"Of ideas†, â€Å"Of words† and â€Å"Of knowledge and probability†. This philosophic treatise is written in archaic style but it still easy to read because of the use of dialogue form and clear argumentation. Locke devoted much of the Essay to an extended argument that human ideas and understanding are ultimately derived from experience. Before scientists suggested that some ideas could be innate. Actually, Locke proposed new theory of knowledge. Essay is an answer to the question: â€Å"Where do we get ideas which are the content of our knowledge? † The first chapter of the first book is named as â€Å"No innate speculative Principles†. It consists of twenty eights paragraphs. The name of chapter reflects its content. The chapter is opened with discussion â€Å"how men, barely by the use of their natural facilities, may attain to all the knowledge they have without the help of any innate impressions†. Locke wrote about the importance of speculative and practical principles and gave examples of them to show that â€Å"universal content proves nothing innate†. He used humor to show that nothing on the mind is naturally imprinted when speak about children understanding. To show impossibility of innate concepts and sensations he used dialectic that helped reader to understand that only experience could generate ideas. Just some examples of his logic. In the paragraphs 6-12 he explained that if all people have innate ideas but later they will come to know things upon the use of own reason then innateness is loosing its sense. He wrote about peculiarities of child’s mind: â€Å"after they come to the use of reason, those general abstract ideas are not framed in the mind, about which those general maxims are, which are mistaken for innate principles, but are indeed discoveries made, and verities introduced, and brought into the mind by the same way, and discovered by the same steps, as several other propositions, which nobody has ever so extravagant as to suppose innate†¦ † In 15th section of the chapter author outlines his theory of knowledge origin. He showed the sketch of new theory and how it could be applied to the particular and general ideas, to the memory, names, abstraction and language. He noted that universal concepts came from self-evidence, not innateness (Ch. 1, 18) and that less general ideas (he called them â€Å"propositions†) are known â€Å"before. universal maxims. He insists that theory of innate ideas is fruitless because innateness cannot be applied to mathematics and other complicated fields of human knowledge. In 24-27th sections he wrote that ideas cannot be innate because they are not â€Å"universally assented to†. In the last paragraph of the chapter Locke wrote: â€Å"Upon the whole matter, I cannot see any ground to think †¦ speculative Maxims innate: since they are not universally assented to; and the assent they so generally find is no other than what several propositions, not allowed to be innate, equally partake in with them: and since the assent that is given them is produced another way, and comes not from natural inscription, as I doubt not but to make appear in the following Discourse. And if these â€Å"first principles† of knowledge and science are found not to be innate, no other speculative maxims can (I suppose), with better right pretend to be so. † Locke is a propagator of ideas that abstract speculative principle cannot be innate. He attacked the theory that human mind is born knowing certain things. It was revolutionary for the late XVII century and John Locke’s Essay Concerning Human Understanding have had great impact on the history of philosophy and society. His studies of the nature and grounds of knowledge especially with reference to its limits and validity and his polemics with adherents of stagnant views on the nature of knowledge stimulated development not only of epistemology but all fields of science. Locke’s ideas played at least some part in the formation of revolutionary thought in France and American colonies. Of course, not only â€Å"Essay Concerning Human Understanding† influenced on social history of those and many other countries but this trait liberated mind of other researchers. References 1. Essay Concerning Human Understanding 2. Johne Lock Wikipedia on-line 3. Stanford Encyclopedia of Philosophy

How macroeconomics is different from microeconomics Essay

What is economics? Before we start to learn about economics, we have to understand that what is the different between macroeconomics and microeconomics. Macroeconomics and microeconomics are the main branches of economics. (Karl E. Case, Ray C. Fair and Sharon M. Oster (2012): Principles of Economics, 10th ed. Global Edition, Chapter 1). And, I will describe that with examples. Microeconomics seems likes the â€Å"trees†. It studies and focuses on one unit at the same time, like the firm, the industry and the household. Nevertheless, macroeconomics seems like the â€Å"forest†. It is because it studies and analyses the whole economics, the sum of these. First of all, Microeconomics examines the functioning of individual industries and the behavior of individual decision – making units, typically firms and households.( Karl E. Case, Ray C. Fair and Sharon M. Oster (2012): Principles of Economics, 10th ed. Global Edition, Chapter 1) It also analyses about the individual producers – that is how to allocate limited resources in the production of various commodities to make the maximum profits. Furthermore, microeconomics studies how households and firms make choices, how they interact on the market and how the government tried to influence their choice. Microeconomics concerned about people’s decisions and behaviors, that how to affect the supply and demand by goods and services. For example, who is responsible for determining prices and also how to determine the supply and demand by goods and services. Microeconomics would be more focus on examine one aspect of the economic behavior. Nevertheless, it will neglect the interaction with the rest of the economy in order. It is for keep the simplicity of the analysis. In my opinion, i think the important thing in microeconomics, that is microeconomics always ignore other problems during analysis the individual research. When microeconomics analysis neglects some of these indirect effects, it would be â€Å"partial’ rather than â€Å"general’ analysis.†Partial† equals the microeconomics analysis; â€Å"general† equals the macroeconomics. That also is the main different between microeconomics and macroeconomics. And, according to the principle of microeconomics which is microeconomics  focus on detailed understanding of particular markets. So, many interactions with other markets are suppressed. On the other hand, macroeconomics looks at the economy as a whole and examines the economic behavior of aggregates – income, employment, output and so on – on a national scale. (Karl E. Case, Ray C. Fair and Sharon M. Oster (2012): Principles of Economics, 10th ed. Global Edition, Chapter 1) Also, macroeconomics studies the interaction of different parts of the economy. Macroeconomics analysis is based on production, income, price level and unemployment throughout the economic behavior. Macroeconomics studies the economy as a whole, including some problem, such as inflation, unemployment and economic growth. And, some macroeconomics concepts like gross domestic product, aggregate price level and unemployment rate always use for analysis about macroeconomics. Macroeconomics will explain why the economy will have an economic recession and unemployment. And, macroeconomics will talk about why some economies grow much faster than other economies in the long period. Also, macroeconomics involved in policy issues, such as government intervention can reduce the severity of the recession. Generally, macroeconomics focuses on households, firms (which together compose the private sector), the government (the public sector) and the rest of the world (the international sector). And, government has used some policies to influence the macroeconomy. For example, fiscal policy, monetary policy and growth or supply – side policies. Macroeconomics would not study ‘one’ thing, such as just one product, like a car or a bed. They group them to be â€Å"consumer goods†. There are many differences between microeconomics and macroeconomics. The typical different is microeconomics deals with ‘individual’ and macroeconomics deals with ‘aggregate’. That is macroeconomics deals with the sum of these ‘individual’. There are some differences,  First of all, I will talk about the production different. In microeconomics, the production and output are in individual industries and businesses. They will think about what to produce, how much to buy, some of these personal questions. For example, how many cars they will produce or how much office space they need to rent. On the opposite side, macroeconomics is focused on  national production and output. For example, the total industrial output, gross domestic product and growth of output. The second is about the prices different between microeconomics and macroeconomics. In microeconomics, it just focuses on the prices of individual goods and services. It examines on one product’s price. For example, price of skin care, price of coal, food prices and also apartment rents. However, macroeconomics looks at the overall price level which is aggregate the price level. For example, the consumer prices, producers prices and rate of inflation, etc. it can use for examine the whole economics and know more interaction on the whole economics. In addition, we will talk about the employment different between microeconomics and macroeconomics. In microeconomics, it is concentrate on employment by individual business and industries. For example, the jobs in the medical industry, number of employees in a firm and number of accountants. However, macroeconomics is focused on the employment and the unemployment in the economy. For example, the unemployment rate and the total number of jobs. Macroeconomics will use this information to analysis the interaction on the markets. Moreover, I will talk about the â€Å"income† difference between microeconomics and macroeconomics. In macroeconomics, income means national income. They just look at the total wages and the total salaries. They also look at the total corporate profits. On the opposite side, We can see that the income in microeconomics is so small, it just one thing (an individual, not the sum). But on macroeconomics, there are so large, is the sum of all of these. For example, in microeconomics, it looks at the wage in the auto industry, but in macroeconomics, it looks at the sum of wages in all industries. Also, microeconomics and macroeconomics are different on which problems they solve. That is what I mentioned before. Microeconomics solve the problem of resource allocation, that is what is produced, how to produce and whom to produce, for achieve the maximization of individual benefits. Macroeconomics researches resource utilization issues in the social sphere to achieve the maximization of social welfare. Moreover, the research methods are different between microeconomics and macroeconomics. The microeconomics method is  analysis the sum of the amount. The macroeconomics method is analysis the total amount and the average amount, it can reflect the whole economic operation of the decision, changes and their mutual relations. Also, microeconomics concerned with household income. But macroeconomics concerned with national income. Distinction between microeconomics and macroeconomics is not so strictly fixed. Many economic situations are both involving the microeconomic and also the macroeconomics. For example, the overall level of enterprise to invest in new machinery and equipment, it can help the speed of economic growth. That is a macroeconomic issue. However, to understand the business decision for purchase how many new machinery and equipment, we have to analysis the individual enterprise first. That is a microeconomic issue. Microeconomics is focus on a single economic unit, such as household and manufacturers. Macroeconomics study the economy as a whole, it analysis the economic issues on the total amount. Generally, in my opinion, the mainly different that between microeconomics and macroeconomics is economics in the small and economics in the large.

Common risks, threats, and vulnerabilities Essay

1. What are some common risks, threats, and vulnerabilities commonly found in the LAN-to-WAN Domain that must be mitigated through a layered security strategy? A layered security strategy will encompass Rouge protocols such as Bit mining and P2P, Unauthorized network scanning and probing, and unauthorized access to the network. 2. What is an Access Control List (ACL) and how is it useful in a layered security strategy? An ACL is a Control list which will allow or deny traffic or devices based on specifications defined in the ACL. This ACL generally is applied and configured on Firewalls. It is useful in a layered security approach because from an External standpoint it become the first line of defense when hosts attempt to connect to the network. 3. What is a Bastion Host? Provide an example of when a Bastion Host should be used and how. A â€Å"Bastion Host† is a host that is minimally configured software firewall containing only necessary software/services. These are also referred to as bare metal or â€Å"lite† and is managed to be overly secure through a minimalist approach. All traffic coming is directed to the Bastion or â€Å"screened host†. Outbound traffic is not sent through it. The most common threat to the Bastion Host is to the operating system that is not hardened with additional security applications. 4. Provide at least two examples of how the enclave requirement to place a firewall at the perimeter can be accomplished. a. Placing a firewall between two routers and another firewall before a DMZ would be the best requirement choice to use 5. What is the difference between a traditional IP Stateful Firewall and a Deep Packet Inspection Firewall? a. IP Stateful firewall inspection takes place in layer 4, when traffic attempts to traverse the firewall a requested a source port and a destination port pair become part of the session allowing the source to receive information. Stateful inspection firewalls solve the vulnerability of permitting all the high numbered ports by creating a table containing the outbound connections and their associated high numbered port(s). b. Firewalls utilizing deep packet inspection provides enhancements to Stateful firewalls’ Stateful firewall is still susceptible to attack even if the firewall is deployed and working as it should be. By adding ap plication-oriented logic into the hardware, essentially combining IDS into the firewall traffic. Deep Packet Inspection uses an Attack Object Database to store protocol anomalies and attack  traffic by grouping them by protocol and security level. 6. How would you monitor for unauthorized management access attempts to sensitive systems? Acl’s and audit logs can be leveraged to confirm which station is attempting to make the unauthorized connection. 7. Describe Group ID (Vulid): V-3057 in the Network IDS/IPS Implementation Guide provided by DISA? A management server is a centralized device that receives information from the sensors or agents 8. What is the significance of VLAN 1 traffic within a Cisco Catalyst LAN Switch? Describe the vulnerabilities associated if it traverses across unnecessary trunk. VLAN1 traffic will contain the STP or spanning tree traffic, CDP traffic, and Dynamic trunking traffic to name a few. If unnecessary traffic traverses the trunk it could cause the switch instability causing it to go down or become inoperable. 9. At what logging level should the syslog service be configured on a Cisco Router, Switch, or Firewall device? Syslogs traps should be configured at levels 0-6. Logging Level 2 10. Describe how you would implement a layered, security strategy within the LAN-to-WAN Domain to support authorized remote user access while denying access to unauthorized users at the Internet ingress/egress point. To implement a layered security strategy for remote user access, we would start with an application based login, such as a VPN -SSL authentication then pair it with LDAP on a radius or Tacacs+ service. LDAP is bound to Active directory which will leverage Role based access controls to check group permissions. 11. As defined in the Network Infrastructure Technology Overview, Version 8, Release 3, describe the 3 layers that can be found in the DISA Enclave Perimeter layered security solution for Internet ingress/egress connections (i.e., DMZ or Component Flow). 3 types of layers found in the Enclave Perimeter Component Flow include the Network layer security, Application layer security and security of the actual applications themselves. 12. Which device in the Enclave Protection Mechanism Component Flow helps mitigate risk from users violating acceptable use and unwanted websites and URL links? The Web Content Filter 13. True or False. The Enclave Protection Mechanism includes both an internal IDS and external IDS when connecting a closed network infrastructure to the public Internet. True, it is required to have external IDS as well as internal IDS. Requirements include having a firewall and IDS in between the internet facing router and the internal, â€Å"premise†, and router. 14. True or False. Securing the enclave only requires perimeter security and firewalls. False, securing the enclave includes a layered firewall approach both on the inside and outside of the network. Sensitive data can be secured from other segments of the internal network (internal) as well as Internet links (external). 1 5. What is the primary objective of this STIG as is relates to network infrastructures for DoD networks? STIG, or Security Technical Implementation Guide, is an intended guide to decrease vulnerabilities and potential of losing sensitive data. The guide focuses on network security, giving security considerations for the implemented network. The STIG also covers the level of risks and the associated acceptable levels to said risks.

Social Security Essay Example | Topics and Well Written Essays - 750 words - 1

Social Security - Essay Example The funds are formally entrusted to the Federal Disability Insurance Trust Fund, the Federal Old Age and Survivors Insurance Trust Fund, Federal Supplementary Medical Insurance Trust Fund and the Federal Medical Insurance Trust Fund. These bodies comprise the Social Security Trust Funds. Only with a few exceptions, all salaried incomes in the United States have SECA taxes or FICA taxes collected on them. In addition, all legal residents of the United States working within its boundaries now have a Social Security Number and are beneficiaries of the trust fund with just a few exceptions. In essence, almost all legal residents of the United States, both working and non-working, have the Social Security Number. This is because the number is needed to do almost all basic things in the states; from acquiring a job to paying taxes to IRS (Harbotle & Weigand, 2013). Social Security Program did not arrive in America until 1935. There was, however, one precursor that signified the current Social Security Program to a section of Americans before the arrival of the contemporary program of social security. Following the Civil War in the country, there were thousands of disabled war veterans, orphans and widows. Immediately after the war, a majority of Americans were either disabled or helpless dependents of diseased breadwinners. The situation led to the development of a generosity pension program with the same features as Social Security Program that would later develop. For soldiers, a pension program was passed long before the establishment of the Social Security Program (in 1776 even before the signing of Declaration of Independence). All through the country’s ante-bellum period, the government paid pensions of limited types to all veterans of various wars. The first fully fledged pension developed in America for the maiden time upon the creation of Civil War Pensions. In January 1935, Committee on Economic Security introduced