How Race Specific Regiments in WWII Influenced Modern Day U.S Research Paper

How Race Specific Regiments in WWII Influenced Modern Day U.S. Military - Research Paper Example The presence of racial segregation in the United States armed forces depicted the widespread segregation mostly in the Black-American south. They were banned from visiting white dominated regions and had to attend inferior schools. Attempts to fight for their rights was met by terrorism and lynching such as the Ku Klux Klan. Nevertheless, the outbreak of the Second World War and deficiency of manpower led to enrollment of other races in the army such as the Africans, Mexicans, and Japanese. Their contribution and the success of wars led to recognition and desegregation by other leaders and American citizens. To evaluate the contribution of these individuals in the Army, this paper will analyze the Navajo code talkers, Buffalo soldiers, and the 442nd Japanese unit regiment. Buffalo Soldiers Most of the United State history centers on The Gold Rush, Gunfights, Indians, and Cowboys. However, the contribution of the black in the West expansion was of little knowledge. This is based on th e fact that enslavement and racism was at a higher rate despite the insinuation that it was a Free State. In regards to this perception, enslavement was more of a mental than physical aspect (Fioner, 1965). The Black Americans contribution was realized in several areas of U.S development such as commerce, wars and in the ranches. Unlike the prevailing misconception that the present Americans achievement is founded on the accomplishments of the Caucasians, Blacks had immense contribution than the natives. The misconception is based on imprisonment of the blacks and the little efforts they made were met with less credit (Katz, 1967). In America, Blacks were thought to be inferior thus hindering their advances if they could have been given a chance. Despite the presence of many obstacles, Blacks were able to struggle in aiding the America west expansion. The wars offered the Blacks with an opportunity to explore America and make their way out from the South and at large to break the so cial situation of racism. Though United States approved Blacks enlisting in the war, they were not protected from the Indians since they were placed in the war fronts (Fioner, 1965). As a result, Blacks’ residents and forts were abandoned. Racism was at its highest order since the Easterners and Southern U.S population despised the presence of Negro soldiers in their community or their neighborhood. Similarly, Blacks were excluded from general employment prospects. Therefore, the enrollment in the military was welcomed since they were sure of pension, shelter, medical attention, steady pay, and education once recruited in the forces. Though initial recruitment was dedicated to filling quotas regardless of the recruits’ soldiering skills and capability, constant replacements at the place of work called for recruitment of enlightened and educated Blacks. Black soldiers in the U.S war against Indians, fought with the zeal to win and devoted their lives in wars in regard t o their own personal believes. They perceived to gain equality and respect they had suffered under slavery. Nevertheless, United States development that was based on enslavement could not grant this component of freedom through devotion to war. Life and death struggles characterized the Blacks’ efforts in the hostile environments that they were constantly relocated. Their loyalty to United States

Migration phenomenon Essay Example for Free

Migration phenomenon Essay MIGRATION: Migration is a world wide phenomenon that can be viewed in either a modern or historical perspective. Historically speaking, migration has been happening for hundreds of years for various reasons such as racism, war invasions, search for a better life, famine, and poor weather conditions. Modernly speaking, in a great majority of cases, people have poor and developing countries that cant provide good conditions for living and raising a family causing them to migrate to another location to in search of a better life style. Sometimes, in search of better education, one would migrate to another location to fulfill their destiny. Some even migrate in need to find unknown relatives that share the same bloodline as them due to fact there was a disconnection in where the family split through migration. But there are plenty of reasons for migration in where a person just wants to relocate for their specific reasons. Migrations even plays a role in population, and even bringing in a new culture. Today, I will enlighten you about this topic by discussing the migration that occurred through out Barack Obamas and his families life. Also, I will speak upon the Dust Storm that played a role in migration. To add on, I will inform you about he migration that occurred through out my relatives lives. And finally, I will speak upon the migration that occurred through out the movie Scarface that starred Al Pacino that played Tony Montanas role. My parents werent born in the United States, but they were looking for better lives and opportunities, so they migrated from Haiti to the United States. My parents growing up in such a poor country that didnt provide much opportunity for them to be able to live a decent lifestyle forced them to migrate. In search of education, jobs, money, and opportunity, they decided to start a new life in the united States. When waking up not knowing when you or your family are going to have the next meal, are you going to find the money to pay the landlord, can you pay your childrens education, afford medicine for when someone in your family that is severely sick, or any specific cause that revolves around unobtainable cash, can drive a person a stress level very high. In desperate need to escape hardship, hearing about the United States and what it had to offer such as opportunities, free education, and work, it was a done deal, they moved on forward. It was a every day struggle in Haiti for my parents, and they thought leaving Haiti coming to America was the only solution to end the struggle and give them a better life to live. Due to difficult times and hard measures, sometimes it is inevitable to stop yourself from migrating to another location hoping for the better. And also, in search of better education, giving you chances to better opportunities in life, will persuade you to migrate to another location that is willing to provide that. There are various reasons in which someone can migrate and through out reading Dreams from My Father by Barack Obama, Ive consumed particular reasons. In this book, Barack Obama explains his life and the life of his parents. Through out the reading, he elaborates on all the various migrations he has done along with his parents. In Dreams from My Father, President Obama informs us on plenty of migration that occurred through out his family. Barack Obama, the son of Barack Obama Sr. who is from Kenya, and Ann Dunham who is from Kansas, was born in Honolulu, Hawaii. His father and mother had divorced and his mother met Lolo Soetoro, a javanese surveyor from Indonesia. Both Lolo and Baracks mother attended the same university. His mother and Lolo ended up getting married together and his new stepfather moved to jakarta, Indonesia shortly after graduating from the University of Hawaii. Obamas mother graduated from the university as well and decided to move also to go join her new husband. Obama moved to Indonesia leaving Hawaii to live with his mother and he spent ages six to ten there attending school. As years went by, he moved back to hawaii to live with his maternal grandparents. He had earned a scholarship which enabled him to attend a college preparatory school from fifth grade till he graduated high school. His mother got a chance to stay with him for three years along with his sister but he wanted to return to Indonesia to do her anthropology field work, but Obama decided to stay in Hawaii with his grandparents for high school. After graduating high school, Obama moved to Los Angeles to attend Occidental college. During that period of time, he decided to visit his mother in Indonesia, and then after travel to Pakistan and India to visit college classmate families. Later, Obama decided to transfer to Colombia University in New York City where he majored in political science. he graduated from there with a bachelor and received two jobs in New York while he stayed there for a year. he later received a job in Chicago where he moved there and was a director of the Developing Com munities Project. Obama wanted to connect with the black community more due to him being confused growing up half white and black. After, Obama travelled to Europe for the first time for a period of three weeks and then decided to travel to Kenya for five weeks to meet unknown relatives from his fathers side to bond. Later, Obama then decided to attend Harvard Law School moving to Massachusetts. After graduating, he left and went back to Chicago. He later got a job again in Chicago where he got a book deal with the University of Chicago Law School. He later ended up becoming a teacher at the University. With him being a civil rights attorney and all the extracurricular activities he was involved in, that lead him to being state senator. Obama travelled back one to Kenya to trace his fathers foot steps. Through out reading chapter 11: Dust Bowl Odyssey from the book called After the Fact: the Art of Historical Detection written by James West Davidson and Mark Hamilton Lytle, this chapter enlightened me a lot about the topic of migration showing me how poor weather conditions can play a big role in causing people to migrate. The dust storms caused people to migrate because of the fact that it brought in famine and unemployment. The poor weather conditions in that area were so horrible, it just caused poor living conditions, which made people have to leave their current location in search of a better life. The Dust storm began May 9, 1934, and by May 11, the dust shifted down to South Atlanta and Boston. Every year on, the storms blew in worst. There were 22 dust storms in total in 1934 and it grew to 72 storms by 1937. The storms were so intense, people thought it was the wrath of god in where when the rain failed them, the crops withered, and the winds hurdled the loose soil across the nation. The crops kept falling, the farmers debts kept growing, and soon the banks repossessed the farmers farms. Several farming states felt the wrath of the storms coming in. After watching the storms effects, statistics showed how California gained more than a million new residents in the 1930s. Mostly affected by the bad weather and the Great Depression was the south west plains. Unemployment in the region hit one-third of all workers. People started assuming moving to California was the answer to everything at the moment guessing that the state could be helpful at the crisis moment. 43% of California which is nearly half of California, were now farmers and laborers. Families walked to California in search of a better life. 95% of all southwestern migrants to California were white. The population in California was growing fast and California didnt know how to control this migration, so billboards started to come up saying things such as no jobs in California, 6 men for every job, no state relief available for non residents, and keep out. Although Californias economy suffered and unemployment,remained serious, the state of california was much better off than most of the nation. The economy of California actually grew during the 1930s. Good Highways, bus routes, and railroads linked the southwestern plains to California. Because the trip was was so manageable, most families did not necessarily see their move as permanent. By 1940, 83% of all men in the city were eligible to wok had found jobs. Only 28% of the dust bowls refugees found their way. Migration was causing farmers to make deficit in profit. This migration caused regular farmers from California to complain about farmer migrators and made foul remarks towards them. The United States has been transformed by a civil rights revolution ever sine the dust storms swept across the south western plains. It has been reminded of its diversity by the renewed tide of immigration in the wake of the Immigration Reform Act of 1964. For example, in the 1983 film called Scarface directed by Brian DePalma which starred famous actor Al Pacino who played the lead role character of Tony Montana in the movie, migration played a major factor in why Tony Montana reached the success he did in he film. Tony Montana was from Cuba and after departing from there in search of his American Dream , he tried to migrate to the United States but was denied by INS officials who seemed to believe he was involved in political criminal activities . So, they detained him and sent him to a camp called Freedomtown under a expressway with other fellow Cubans while the government reviewed their visa petitions. While incarcerated in that camp, Montana was offered a deal to kill a former aide of Fidel Castro called Rebanga for a visa by Frank Lopez (a wealthy, political astute man who dealt cars and was involved in the drug trade) for the simple fact Rebanga tortured Franks brother to death. But in desperate need of that visa, to escape the poor life in Cuba, he murdered Rebanga, and then departed to come to Florida. In Florida, he got involved into the drug trade and got into certain situations which lead him to meeting a drug lord called Sosa. By Tony Montana migrating to Bolivia for Franks personal business purposes, Montana and Sosa make friendship, which leads to Tony taking over the cocaine business in Florida. Even though the story ends very brutal with the death of Tony, migration was the cause of why Tony reached his success illegally due to the fact of him trying to escape poverty and search for his American Dream. As you can see, migration plays a big role in the world that we live. Migration is the cause of population increase and decrease. People migrate in cause of chasing a better life style in which they are trying to escape the bad living. People migrate in search of education, jobs, family, opportunities, escaping poverty, famine, and poor living. Migration is the key to success in some cases, in where finding another location to live can branch them off into great possibilities. Migration can cause reduction in money that used to be obtained regularly due to increase in venture. Migration basically has its ups and downs, should be controlled due to population increase which may have its consequences. But, migration has its pros and cons where it could be beneficial for the migrator or not be beneficial for the people of origin in the location the migrator moved. Work Cited: DePalma, Brian Stone, Oliver. Scarface Obama, Barack. Dreams From My Father 1995 West, James Mark Hamilton. After the Fact: The Art of Historical Detection : chapter 11

The Extraordinary Jimi Hendrix Essay -- Art

The extraordinary performances, recording, and lyrics of James Marshall Hendrix have made him impossible to forget. This American rock music guitarist made a legendary mark not only in the history of rock 'n' roll but also on the pop culture as a whole (Ross 32). With unique techniques never seen before and blatant sex-related performances on stage, he became one of the most influential music figures of the 60s (Kamin). Hendrix was not born into stardom nor was it given to him by any means. He strived all throughout his life to be the very best. Johnny Allen Hendrix was born on November 27, 1942 in Seattle, Washington to Al and Lucille Hendrix, and not until four years later did his father change his son's name to James Marshall Hendrix. He certainly did not lead an easy life with his sporadic schooling and his parents' divorce in 1958. Added to the building pressures, his mother died just one year later ("Jimi", Rolling 42). Hendrix purchased his first guitar in 1958, probably to relieve tensions as it was the same year his parents divorced. It was a used acoustic for which he paid only five dollars. At the age of seventeen with only one year's playing experience, he joined his first band, the Rocking Kings. It may be hard to imagine because of his image, but Hendrix was also in the Army for a brief period of time. He was soon discharged as a result of "medical unsuitability" after a parachuting accident in which he landed on his ankle ("Jimi", Rolling 42). He ventured back to his hometown of Seattle and began playing with Bobby Taylor and the Vancouvers (Wolters, "Pre-Experience"). He seized the opportunity to go on the road after being discovered by Little Richard in 1963 but soon regretted the decision because... ...-seven years old. He became ill from a mixture of wine and quinalbarbitone, a sleeping pill prescribed not to Hendrix but to his girlfriend (Wolters, "Discography"). When the ambulance was called, they rushed to his London hotel and dashed him back to the hospital where he was pronounced dead on arrival. The attendants had carelessly laid him on his back; as a result of their ineptitude, he asphyxiated in his own vomit ("Jimi", Rolling 94). Fortunately, the tragic death of this young man came after rather than before he had contributed so much to the rock 'n'roll era of the 60s. Not only did he inspire black musicians to persevere in their careers, but he also influenced the entire pop culture with his unprecedented music and stunning performances. In the eyes of many Americans, the legendary rock music guitarist Jimi Hendrix will live on forever (Kamin).

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.

Media †Genre Conventions of a Horror Film Essay

Settings: The setting for a horror film is usually shot in isolated, abandoned locations for example at a haunted basement, attic or loft. This is because these settings create a sense of tension and an eerie atmosphere to the audience. The more dramatic and action packed scenes are usually shot in the night because people are more vulnerable at this time and is where more â€Å"scary† events are expected to happen, however footage can be taken anytime during the day. Examples of locations are: Graveyard, Churches, Hospitals, Basements, Attics and Lofts. Horror films are used to create a negative emotional reaction from viewers by playing on the audience’s primal fears. Themes: Horror films often feature scenes that startle the viewer. Themes like the supernatural, good vs evil and death are commonly used in this genre. Horror films often deal with the viewer’s nightmares, hidden fears, and terror of the unknown. Plots within the horror genre often involve the intrusion of an evil force, event, or person, commonly of supernatural origin, into the everyday world. The presence of characters like children are used because they come across as innocent to the viewer, when in the fact they hold a hidden agenda and so surprises the audience when they see the child possessed by an evil spirit. Other characters include ghosts, aliens, vampires, werewolves, curses, satanism, demons, gore, torture, vicious animals, monsters, zombies, cannibals, and serial killers. The hero (protagonist) is usually seen as the victim, the villain (antagonist) is usually of supernatural origin that scares the audience. Narrative structure and technicality: The narrative structure of horror films is commonly using Todorovs theory – Equilibrium, Disruption, Resolution and new equilibrium. This is used, so the beginning of the film explains who most of the characters are and gives the audience the chance to guess who the protagonist and antagonist are of the film before the action begins. Although the characters are usually faced with an obstacle that they have to overcome either alone or as a group. As the characters are in the process of resolving their problems it usually ends with a twist, and surprises the audience with the fact that the antagonist wasn’t who they anticipated it to be. The technical features of horror movies are high/low camera angles for effect and to show power of the characters, jump cuts to show quickening of time, diegetic sounds for realism, non-diegetic sounds for example monster sounds to scare the audience and low-key lighting to emphasize a shadow effect. The technique iconography is used in horror movies for example weapons (guns and knives) , blood to show a death or someone injured, religious symbols to emphasize religious backgrounds for instance satanic beliefs or Christianity, dark coloured clothing and costumes as well as dark and dominant make up for the antagonist character to emphasize a frightening image. Target audience of horror films: The horror film style has changed over time, but in 1996 Scream set off a â€Å"chain of copycats†, leading to a new variety of teenage, horror movies. This new approach to horror films began to gradually earn more and more income as seen in the progress of Scream movies. The importance that horror films have gained in the public and producers’ eyes is one obvious effect on our society. Horror films’ income expansion is only the first sign of the influences of horror flicks. The role of women and how women see themselves in the movie industry has been altered by the horror genre. In early times, horror films such as My Bloody Valentine (1981), Halloween (1978), and Friday the 13th (1980) pertained mostly to a male audience. Their main focus was to express the fear of women and show them as monsters; however, this ideal is no longer prevalent in horror films. Women have become not only the main audience and fans of horror films but also the main protagonists of contemporary horror films. The horror industry is producing more and more movies with the main protagonist being a female and having to evolve into a stronger person in order to overcome difficult obstacles. This main theme has drawn a larger audience of women movie-goers to the theaters in modern times than ever historically recorded. Movie makers also go as far as to integrate women relatable topics such as pregnancy, motherhood and babysitting jobs into their films in order to gain even more female oriented audiences

President Obamas March 2008 Speech on Race

President Obamas March 2008 Speech on Race Free Online Research Papers In March 2008 Barack Obama spoke to the nation. His purpose of the speech was to address the public about race. From the beginning of his Speech, Obama started off with a historical quote from the Gettysburg address, We the people, in order to form a more perfect union. During his speech one of the most important elements was to convince the public, especially the white people, that they should not fear him. Obama made it well-known that he was raised by a black father and a white mother. This was a concrete word choice used to soften the fears of the audience. He wanted to make the audience comfortable with him as if he was just like them. This was brilliant because he could win over all races of people since he was biracial himself. I think that the literary device used here is Obama’s capability in including himself as the character in the speech but not to keep himself as the main character. The ultimate theme here was to include all people as a â€Å"We†, so that e very citizen of the United States is inclusive and not exclusive. Obama mentions the words democracy, Declaration of Independence, Philadelphia convention, 1787, the colonies, the founders, the Constitution, liberty, justice, citizenship under the law, parchment, equal, free, prosperous, and the presidency (New York Times†). This rhetoric appears to be used to soften the blow of Reverend Wright’s comments. He wants the audience to focus on the achievements of America from a historical point of view and not to focus on one man’s ills of perception. Obamas patriotic rhetoric is intended to comfort the white voters of America. It was important for him to offset the stigma that he was attached to with Rev. Wright. The Rev. Wright issue was Obama’s protagonist in his speech which he solidified greatly by denouncing his sermon. This was an obstacle that had to be conquered in making his speech work. Obama’s themes all centered on race, religion, and politics of all sorts. The race issue was addressed in his own identification of who he is. The second part of the theme of Race was going back historically and talking about how slaves regained freedom in America. Obama also used quotes from Dr. Martin Luther King. Dr. King dreamed that one day his four children will not be judged by the color of their skin but by the content of their character. The phrase by the content of their character is parallel to by the color of their skin. This devise is called Parallelism. Obama used history again to show that we have come a long way by adding this in his speech, This was one of the tasks we set forth at the beginning of this campaign to continue the long march of those who came before us, a march for a more just, more equal, more free, more caring and more prosperous America† (New York Times†). One of the issues at hand during the speech is that talking about race was a sensitive issue. Obama had the ability to include himself as a character in the storyline about race, and still take a patriotic position of reference in which his opinion was shadowed. The end of Obama’s speech was the most pivotal part. The story uses reverse race relations to illustrate a point. It’s a story about a young white girl named Ashley. She was an Obama volunteer from South Carolina. Her family was so poor she convinced her mother that her favorite meal was a mustard and relish sandwich. Anyway, Ashley finishes her story and then goes around the room and asks everyone else why theyre supporting the campaign. They all have different stories and reasons. Many bring up a specific issue. And finally they come to this elderly black man whos been sitting there quietly the entire time. He simply says to everyone in the room, I am here because of Ashley.† (New York Times†) This was a powerful turn of events because it happened in the south were race relations were limited among whites and blacks, this points in the opposite direction through an old black man who feels a young white womans pain. The whole issue of race in Obama’s speech was addressed in such a way that it touched all foundations of American history. Obama was able to talk about issues that our country is facing without putting blame on anyone or anybody. What was so significant to the literary composition of the speech is its uniqueness to identify issues without personification of one person or culture. Obamas speech offers a vision of hope and change, which are critical for all Americans who engaged in the struggle for social justice. Obama’s Speech on Race. New York Times n. pag. Web. 10Oct 2010.

How Proper Tire Inflation Can Help the Environment

How Proper Tire Inflation Can Help the Environment When tires are not inflated to the pounds per square inch (PSI) rating recommended by manufacturers, they are less â€Å"round† and require more energy to begin moving and to maintain speed. As such, under-inflated tires do indeed contribute to pollution and increase fuel costs. Get Better Mileage An informal study by students at Carnegie Mellon University found that the majority of cars on U.S. roads are operating on tires inflated to only 80 percent of capacity. According to the website, fueleconomy.gov, inflating tires to their proper pressure can improve mileage by about 3.3 percent, whereas leaving them under-inflated can lower mileage by 0.4 percent for every one PSI drop in pressure of all four tires. Fuel Costs and Emissions That may not sound like much, but it means that the average person who drives 12,000 miles yearly on under-inflated tires uses about 144 extra gallons of gas, at a cost of $300-$500 a year. And each time one of those gallons of gas is burned, 20 pounds of carbon dioxide is added to the atmosphere as the carbons in the gas are released and combine with the oxygen in the air. As such, any vehicle running on soft tires is contributing as much as 1.5 extra tons (2,880 pounds) of greenhouse gases to the environment annually. Safety Besides saving fuel and money and minimizing emissions, properly inflated tires are safer and less likely to fail at high speeds. Under-inflated tires make for longer stopping distances and will skid longer on wet surfaces. Analysts point to under-inflated tires as a likely cause of many SUV rollover accidents. Properly inflated tires also wear more evenly and will last longer accordingly. Check Pressure Frequently and When Tires Are Cold Mechanics advise drivers to check their tire pressure monthly, if not more frequently. The correct air pressure for tires that come with new vehicles can be found either in the owner’s manual or inside the driver-side door. Beware, though, that replacement tires may carry a different PSI rating than the originals that came with the car. Most new replacement tires display their PSI rating on their sidewalls. Also, tire pressure should be checked when tires are cold, as internal pressure increases when the car has been on the road for a while, but then drops when the tires cool back down. It is best to check tire pressure before heading out on the road to avoid inaccurate readings. Congress Mandates Technology to Warn Drivers As part of the Transportation Recall Enhancement, Accountability and Documentation Act of 2000, Congress has mandated that automakers install tire pressure monitoring systems on all new cars, pickups, and SUVs beginning in 2008. To comply with the regulation, automakers are required to attach small sensors to each wheel that will signal if a tire falls 25 percent below its recommended PSI rating. Car makers spend as much as $70 per vehicle to install these sensors, a cost that is passed along to consumers. However, according to the National Highway Traffic Safety Administration, some 120 lives a year are saved now that all new vehicles are equipped with such systems. Edited by Frederic Beaudry.