Wednesday, September 2, 2020
Phonetic - Assignment Example As a rule, things and pronouns play out the syntactic elements of subject. Along these lines, things and pronouns ought to show up toward the start of a sentence (Lyons, 75). Once more, similar principles apply to the utilization of descriptive words, since modifiers or descriptive expressions may likewise play out the linguistic capacity of a subject. Along these lines, it is practical to have a relational word or a prepositional expression coming after the descriptive expression working as the subject. It is consequently that the sentence underneath might be right. The opposite of the previous is additionally evident that as a rule, content words don't just fill in as the subject, yet in addition as the item. Since the item shows up at a definitive situation of a functioning sentence, it is sound that a sentence is finished with a thing, a pronoun or a modifier. Thus, it might be linguistically right to state: In an alternate frequency, Winston ChurchillÃ¢â¬â¢s sentence: This is something up with which I won't put isn't right since it parts the to-infinitive. Relational words are constantly joined with action words to shape the to-infinitive. Thusly, parting the to-infinitive may make understanding the sentence troublesome on the grounds that it disregards the short-reliance that the to-infinitive set up ought to
Saturday, August 22, 2020
Mariano AzuelaÃ¢â¬â¢s epic Ã¢â¬Å"Los de AbajoÃ¢â¬ , titled Ã¢â¬Å"The UnderdogsÃ¢â¬ by Enrique MunguÃ£ a Jr., in his English interpretation, has been hailed as the novel of the Mexican insurgency. In this novel Azuela makes characters illustrative of the two groups that are at change, the progressives and the federalists. The epic is isolated into three sections and each part partitioned into sections, the initial segment being the longest and the third being the briefest. Enrique MunguÃ£ aÃ¢â¬â¢s interpretation is around 140 pages long and many have noticed that this novel is one of AzuelaÃ¢â¬â¢s most brief. The tale is, in any case, very engaging and it keeps up the readersÃ¢â¬â¢ consideration all through. For anybody inspired by a genuine investigation of Mexican history, this is a fundamental novel to peruse as it gives a point of view into the social parts of the upheaval that couple of reading material can catch. The book has recorded noteworthiness in light of the fact that it gives a depiction of the Mexican upset from the point of view of individuals who were legitimately influenced by and associated with the progressive procedure. Actually the title of the novel in Spanish Ã¢â¬Å"Los de AbajoÃ¢â¬ means mean those from or at the base. This I accept is an extremely fitting title and in itself catches AzuelaÃ¢â¬â¢s essential contention that he keeps up all through the novel. The progressives and the federalists are continually compared against one another in the novel yet Azuela, through the eyes of Luis Cervantes, permits the peruser to see that the two gatherings are not excessively disparate. The two groups show doubt, foul play, moral debauchery and murder so hardheartedly that it is no big surprise that the expressions of the title Ã¢â¬Å"Los de AbajoÃ¢â¬ is utilized in the novel to allude to both the renegades and the federalists. Right off the bat in Part I section three when Demetrio drove his men into the principal trap of the administration troops he trains his men to Ã¢â¬Å"Get those coming up from under! Los de Abajo! Get the underdogs!Ã¢â¬ be shouted. Later on in part 6 the storyteller reflects of Luis Cervantes, on the principal night of his joining the progressives, that Ã¢â¬Å"Did not the sufferings of the dark horses, of the excluded masses, move him to the core?Ã¢â¬ ¦ the oppressed, the beaten and baffled.Ã¢â¬ The occasions in the novel mirror the Mexican unrest of 1910. The primary plot of the story is that of a laborer rancher, Demetrio Macias who, in the wake of having endured because of the federalists, chooses to join Pancho VillaÃ¢â¬â¢s progressive armed force. A deserter of the administration armed force, Luis Cervantes Ã¢â¬ world class and instructed, joins DemetrioÃ¢â¬â¢s troop due to his help of the standards he accepted the progressives embraced. Azuela, in any case, utilizes this character as his mouthpiece and, in his bafflement that the progressives were not battling dependent on belief systems; the peruser gets a comprehension of AzuelaÃ¢â¬â¢s point of view. He, similar to Cervantes, deserted the battle and relocated to the United States in the wake of having worked alongside Pancho Villa as a military specialist accepting his beliefs to have been sold out. One of the fundamental exercises that Azuela conveys here is pertinent in such a significant number of everyday issues. His significant contention in introducing his novel is that without reason, center, arranging and appropriate administration, even the most beneficial endeavors will end up being vain. The best part of AzuelaÃ¢â¬â¢s tale is that it was composed while the battles in the transformation were all the while going on. Starting in 1914 the novel started to be distributed as an arrangement in a Texas paper in portions however it was not until 1925 that it started to increase overall consideration. This epic subtleties the fights in the Mexican transformation from the point of view of the creator who himself was an observer of these very occasions. Before moving to Texas, Azuela bolstered the progressive development by offering his clinical administrations to Pancho VillaÃ¢â¬â¢s armed force. In such a position he was presented to the ills of the progressive fight, all the more so from the point of view of the progressives. Azuela was along these lines in a fitting situation to talk about the Mexican upheaval since he also had been personally associated with the procedure. In any case, while this novel bears importance to the topics that were confronting the Mexicans when they were generally engaged with the insurgency, it neglects to give a total image of the progressive procedure. The issue with the novel is exactly on the grounds that it was composed so near the genuine occasions. This keeps the peruser from having an absolute picture of the Ã¢â¬ËbeforeÃ¢â¬â¢, the Ã¢â¬ËduringÃ¢â¬â¢ and the Ã¢â¬ËafterÃ¢â¬â¢ of the upheaval. Similarly that DemetrioÃ¢â¬â¢s eyes remain Ã¢â¬Ëleveled in an everlasting glanceÃ¢â¬â¢ toward the finish of the novel, so does the fight between the progressives and the federalists give the feeling that it will last unceasingly without goals or triumph for either side. The tone of AzuelaÃ¢â¬â¢s epic in this manner appears to be by and large extremely skeptical. Disappointment and fate is the main result of the progressive battle and nobody is by all accounts winning. AzuelaÃ¢â¬â¢s end here is by all accounts rather summed up. Writers who have expounded on the upheaval ensuing to Azuela have had the advantage of seeing the drawn out aftereffects of the battle which uncovered substantially more constructive outcomes than what were promptly clear while the battles were all the while going on. REFERENCES Azuela, Mariano (1963). The Underdogs (Enrique MunguÃ£ a Jr. Trans.). The U.S.A.: Penguin Group. (Unique work distributed 1916).
Friday, August 21, 2020
Like Water For Chocolate Ã as a FantasyÃ¢ Love Story Ã Like Water For Chocolate is a dream type romantic tale. It shows a great deal family life in Mexico, the nation where it occurred. The proprietor of the De la Garza farm where the family lived was Mama Elena, who brought up three girls all alone on the grounds that her better half had passed on. Tita, the most youthful little girl and fundamental character, was the most youthful of the three and a brilliant cook. Tita was the storyteller's incredible auntie, so the story occurred in the prior piece of the twentieth century. Tita went through the vast majority of her time on earth in the kitchen assembling stunning plans for breakfast, lunch, and supper, with the assistance from Nacha, the cook. Ã Ã One day, Tita began to look all starry eyed at a youngster named Pedro. Pedro and his dad went to the farm to inquire as to whether Pedro could request Tita's hand, yet the standards in their family were that the most youthful little girl would never get hitched. As indicated by convention, Tita would need to remain at home and deal with her mom until the day her mom kicked the bucket. This broke Tita and Pedro's hearts. Mom Elena revealed to Pedro he could wed Tita's sister, Rosaura however, and he did to make sure he could be nearer to Tita. He never felt any affection for Rosaura. Ã Ã Meanwhile, Tita remained at home regular, cooking and feeling discouraged, and Mama Elena didn't make things any better. She constantly shouted at Tita, and made Tita thoroughly take care of her. Tita could barely even converse with Pedro either in light of the fact that Mama Elena was continually watching, and would shout at them each time they talked. Afterward, Pedro moved away with Rosaura and her other sister, Gertrudis, had fled with some man, and later turned into a whore. Nacha kicked the bucket, leaving just Mama Elena, Tita, and Chencha, the worker, left on the farm. At some point, Tita went crazy on account of her excessively exacting mother, so her mom sent her with Dr. Earthy colored, so he could take her to a psychological foundation. He was so infatuated with Tita that he never took her there. He dealt with her in his home and they later wanted to get hitched. At that point, when he was gone on a little excursion, Tita and Pedro got together, and reunited. When Dr. Earthy colored returned, Tita revealed to him the report about her and Pedro, and he advised her to choose who she needed.
Sunday, May 31, 2020
Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice MillersÃ ¢Ã¢â ¬Ã¢â ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings. No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax. BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus. 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality. A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction. Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member. The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself. The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersÃ ¢Ã¢â ¬Ã¢â ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersÃ ¢Ã¢â ¬Ã¢â ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. MembersÃ ¢Ã¢â ¬Ã¢â ¢ Club Ã ¢Ã¢â ¬Ã¢â¬Å" MembersÃ ¢Ã¢â ¬Ã¢â ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd. has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be Ã ¢Ã¢â ¬Ã âIncomeÃ ¢Ã¢â ¬Ã for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification. The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle. It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax. Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality. Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed. Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRÃ ¢Ã¢â ¬Ã¢â ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable. Co-operative Societies Ã ¢Ã¢â ¬Ã¢â¬Å" A co-operative society is defined in section 2(19) as Ã ¢Ã¢â ¬ÃÅ"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesÃ ¢Ã¢â ¬Ã¢â ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a Ã ¢Ã¢â ¬ÃÅ" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this ActÃ ¢Ã¢â ¬Ã¢â ¢. Section 29(1) further provides thatÃ ¢Ã¢â ¬Ã Ã ¢Ã¢â ¬ÃÅ"a registered societyÃ ¢Ã¢â ¬Ã¢â ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyÃ ¢Ã¢â ¬Ã . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that Ã ¢Ã¢â ¬Ã âno part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.Ã ¢Ã¢â ¬Ã Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable. Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society. Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality. Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character. Polling Associations Ã ¢Ã¢â ¬Ã¢â¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution. Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax. Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax. Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule. The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members. BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014  General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).  CIT v Merchant Navy Club (1974) 96 ITR 261 (AP).  CIT v Merchant Navy Club (1974) 96 ITR 261 (AP).  CIT v Madras Race Club (1976) 105 ITR 433 (Mad).  CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC).  CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH).  CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj).  CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC).  CIT v Darjeeling Club Ltd. (1985) 153 ITR 676.  CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del).  Chemsford Club v CIT (2000) 243 ITR 89 (SC).  Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj).  Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad).  CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del).  Income-tax Act, 1961, section 2(19).  CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133.  SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom).  Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom).  Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom).  CIT v West Godavari District Rice MillersÃ ¢Ã¢â ¬Ã¢â ¢ Association (1984) 150 ITR 394 (AP).  Income-tax Act, 1961, section 2(24)(vii).  Income-tax Act, 1961, section 2(24)(v) and section 28(iii).  Income-tax Act, 1961, section 2(24) (vii).  Income-tax Act, 1961, section 2(24)(viia).
Saturday, May 16, 2020
The son of Emil and Anna Doenitz, Karl Doenitz was born at Berlin on September 16, 1891. Following his education, he enlisted as a sea cadet in the Kaiserliche Marine (Imperial German Navy) April 4, 1910, and was promoted to midshipman a year later. A gifted officer, he completed his exams and was commissioned as an acting second lieutenant on September 23, 1913. Assigned to the light cruiser SMS Breslau, Doenitz saw service in the Mediterranean in the years prior to World War I. The ships assignment was due to Germanys desire to have a presence in the region following the Balkan Wars. World War I With the commencement of hostilities in August 1914, Breslau and the battlecruiser SMS Goeben were ordered to attack Allied shipping. Prevented from doing so by French and British warships, the German vessels, under the command of Rear Admiral Wilhelm Anton Souchon, bombarded the French Algerian ports of BÃ ´ne and Philippeville before turning for Messina to re-coal. Departing port, the German ships were chased across the Mediterranean by Allied forces. Entering the Dardanelles on August 10, both ships were transferred to the Ottoman Navy, however their German crews remained aboard. Over the next two years, Doenitz served aboard as the cruiser, now know asÃ Midilli, operated against the Russians in the Black Sea. Promoted to first lieutenant in March 1916, he was placed in command of an airfield at the Dardanelles. Bored in this assignment, he requested a transfer to the submarine service which was granted that October. U-boats Assigned as a watch officer aboard U-39, Doenitz learned his new trade before receiving command of UC-25 in February 1918. That September, Doenitz returned to the Mediterranean as commander of UB-68. A month into his new command, Doenitzs u-boat suffered mechanical issues and was attacked and sunk by British warships near Malta. Escaping, he was rescued and became a prisoner for the wars final months. Taken to Britain, Doenitz was held in a camp near Sheffield. Repatriated in July 1919, he returned to Germany the following year and sought to resume his naval career. Entering the Weimar Republics navy, he was made a lieutenant on January 21, 1921. Interwar Years Shifting to torpedo boats, Doenitz progressed through the ranks and was promoted to lieutenant commander in 1928. Made a commander five years later, Doenitz was placed in command of the cruiser Emden. A training ship for naval cadets, Emden conducted annual world cruises. Following the re-introduction of u-boats to the German fleet, Doenitz was promoted to captain and given command of the 1st U-boat Flotilla in September 1935 which consisted of U-7, U-8, and U-9. Though initially concerned about the capabilities of early British sonar systems, such as ASDIC, Doenitz became a leading advocate for submarine warfare. New Strategies and Tactics In 1937, Doenitz began to resist the naval thinking of the time which was based on the fleet theories of American theorist Alfred Thayer Mahan. Rather than employ submarines in support of the battle fleet, he advocated for using them in a purely commerce raiding role. As such, Doenitz lobbied to convert the entire German fleet to submarines as he believed that a campaign dedicated to sinking merchant ships could quickly knock Britain out of any future wars. Re-introducing the group hunting, wolf pack tactics of World War I as well as calling for night, surface attacks on convoys, Doenitz believed that advances in radio and cryptography would make these methods more effective than in the past. He relentlessly trained his crews knowing that u-boats would be Germanys principal naval weapon in any future conflict. His views frequently brought him into conflict with other German naval leaders, such as Admiral Erich Raeder, who believed in the expansion of the Kriegsmarines surface fleet. World War II Begins Promoted to commodore and given command of all German u-boats on January 28, 1939, Doenitz began to prepare for war as tensions with Britain and France increased. With the outbreak of World War II that September, Doenitz possessed only 57 u-boats, only 22 of which were modern Type VIIs. Prevented from fully launching his commerce raiding campaign by Raeder and Hitler, who desired attacks against the Royal Navy, Doenitz was forced to comply. While his submarines scored successes in sinking the carrier HMS Courageous and the battleships HMS Royal Oak and HMS Barham, as well as damaging the battleship HMS Nelson, losses were incurred as naval targets were more heavily defended. These further reduced his already small fleet. Battle of the Atlantic Promoted to rear admiral on October 1, his u-boats continued attacks on British naval and merchant targets. Made a vice admiral in September 1940, Doenitzs fleet began to expand with the arrival of larger numbers of Type VIIs. Focusing his efforts against merchant traffic, his u-boats began to damage the British economy. Coordinating u-boats by radio using encoded messages, Doenitzs crews sank increasing amounts of Allied tonnage. With the entry of the United States into the war in December 1941, he commenced Operation Drumbeat which targeted Allied shipping off the East Coast. Beginning with only nine u-boats, the operation scored several successes and exposed the US Navys unpreparedness for anti-submarine warfare. Through 1942, as more u-boats joined the fleet, Doenitz was able to fully implement his wolf pack tactics by directing groups of submarines against Allied convoys. Inflicting heavy casualties, the attacks caused a crisis for the Allies. As British and American technology improved in 1943, they began to have more success in combating Doenitzs u-boats. As a result, he continued to press for new submarine technology and more advanced u-boat designs. Grand Admiral Promoted to grand admiral on January 30, 1943, Doenitz replaced Raeder as command-in-chief of the Kriegsmarine. With limited surface units remaining, he relied on them as a fleet in being to distract the Allies while focusing on submarine warfare. During his tenure, German designers produced some of the most advanced submarine designs of the war including the Type XXI. Despite spurts of success, as the war progressed, Doenitzs u-boats were slowly driven from the Atlantic as the Allies utilized sonar and other technology, as well as Ultra radio intercepts, to hunt down and sink them. Leader of Germany With the Soviets nearing Berlin, Hitler committed suicide on April 30, 1945. In his will he ordered that Doenitz replace him as the leader of Germany with the title of president. A surprise choice, it is thought that Doenitz was selected as Hitler believed that the only the navy had remained loyal to him. Though Joseph Goebbels was designated to be his chancellor, he committed suicide the next day. On May 1, Doenitz selected Count Ludwig Schwerin von Krosigk as chancellor and attempted to form a government. Headquartered at Flensburg, near the Danish border, Doenitzs government worked to ensure the loyalty of the army and encouraged German troops to surrender to the Americans and British rather than the Soviets. Authorizing German forces in northwestern Europe to surrender on May 4, Doenitz instructed Colonel General Alfred Jodl to sign the instrument of unconditional surrender on May 7. Not recognized by the Allies, his government ceased to rule after the surrender and was captured at Flensburg on May 23. Arrested, Doenitz was seen to be a strong supporter of Nazism and Hitler. As a result he was indicted as a major war criminal and was tried at Nuremberg. Final Years There Doenitz was accused of war crimes and crimes against humanity, largely relating to the use of unrestricted submarine warfare and issuing orders to ignore survivors in the water. Found guilty on charges of planning and waging a war of aggression and crimes against the laws of war, he was spared the death sentence as American Admiral Chester W. Nimitz provided an affidavit in support of unrestricted submarine warfare (which had been used against the Japanese in the Pacific) and due to the British use of a similar policy in theÃ Skagerrak. As a result, Doenitz was sentenced to ten years in prison. Incarcerated at Spandau Prison, he was released on October 1, 1956. Retiring to AumÃ ¼hle in northern West Germany, he focused on writing his memoirs in entitled Ten Years and Twenty Days. He remained in retirement until his death on December 24, 1980.
Wednesday, May 6, 2020
Ã¢â¬Å"Did you know, Bullying victims are 2 to 9 times more likely to consider committing suicide?Ã¢â¬ (DoSomething.org). Many children and teenagers in todayÃ¢â¬â¢s society are not only faced with being bullied at school, but they deal with it online at home as well. Social media sites, where children are supposed to be able to express themselves and not be victimized, are a growing statistic of where bullying is taking place (Foxman, Abraham, and Silverman). With more and more children each and every day gaining access to the internet; from blogs to Facebook even Email; these sources are making it easier for bullies to harass their victims. Am I saying we should do away with all of these sites and communication sources? No! I, myself use them, butÃ¢â¬ ¦show more contentÃ¢â¬ ¦If we can resolve the issues with cyber-bullying, it will make the internet a better place for people on there with the right intentions. We can monitor activity without invading privacy; you donÃ¢â¬â¢ t have to go through a personÃ¢â¬â¢s entire space to see if they are bullying someone. This is not the only argument against these laws though; many people feel that these laws impose on their First Amendment Rights. The First Amendment of our Constitution states that Ã¢â¬Å"Congress shall make no law respecting an establishment of...or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the pressÃ¢â¬ ¦Ã¢â¬ (www.archives.gov). Many times before, the government has made changes to these amendments through Article V of the Constitution of the United States. In my opinion, creating a law against bullying is not going to take away your Freedom of Speech; it would be a law to protect the victims of your decisions. This action should not be seen as a restriction on your abusive behavior, but as a way to help and shelter the victims of bullying. If now you are offended by these laws coming into place, you should have thought of your previous actions that caused them to be made. We have to protect the youth of our current generation and those in the upcoming generations by passing and placing these laws in effect. It shouldnÃ¢â¬â¢t matter if you feel it restricts your fr eedom of speech, it is not taking it away, maybeShow MoreRelatedCriminalization of Cyberbullying1026 Words Ã |Ã 5 Pageseffects of cyber bullying are becoming a growing problem, the criminalization of cyber bullying is needed to prevent its harmful repercussions to the United States and serve as a deterrent. Cyber bullying has become the 21st century version of bullying; it has extended beyond the classroom and onto a virtual world that seems to have no real-life effects. The world is now able to bully someone in the comfort of his or her own home, at any given point, with the use of technology. 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Tuesday, May 5, 2020
As it has been mentioned before in the external analysis, staffing difficulties is one of the issues threatening the aged care service company. The issue of labor shortages then limits the ability of Age Advantage to recruit key people and add up the bargaining power of suppliers who provide workers for aged care service. As labor costs represent the largest fixed costs for aged care service providers, this can be considered as a threat for the business. 2. Bargaining power of buyer. Based on our research, there is a fair level of choice and options regarding age care service providers in Malaysia resulting in medium level of bargaining power of buyer. However, it is assumed not to be a significant problem for Age Advantage. As with our unique age in place service, we believe that we have a higher degree of competitive advantage compared to other aged care service providers existing in Malaysia. We will write a custom essay sample on Porters 5 Forces of Age Advantage or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 3. Threat of substitutes Ã¢â¬â LOW The threat of the development of robotics for assisting with health care and aged care can be said as embryonic at the moment as it faces cost and price barriers as well as low social acceptance. Also, the existence of aged home can be said as not hazardous with the trend of ageing people preferring to receive service at home rather than residing in aged care facilities. Hence, the threat of substitutes for this business can be considered as low. 4. Threat of new entrants Ã¢â¬â LOW The low threat of new entrants is a result of high start-up costs for this kind of business as well as the length of the franchise agreement which could reach up to 10 years as people tend to avoid this kind of too-long-term contract. Besides, adequate training and well-trained labor force is essential for aged care service as this business deals with the life of people. Not forgetting as well the requirement of license approval from the government in order to enter the aged care service industry. As a result, it results in a high degree of entry barriers causing a low degree of threat of new entrants. 5. Intensity of rivalry Ã¢â¬âAs it has been stated previously, there is only a fair level of choice and options regarding aged care service providers in Malaysia. Derived from the research we have done, age in place service is still rare in Malaysia as most aged care facilities have not provided a service of aged care at clientsÃ¢â¬â¢ own homes. With the competitive advantage we own, it is believed that intensity of rivalry surrounding our business is low as the kind of service we provide is still considered one of a kind in Malaysia. 6. Complementary product We also add up a complementary product like insurance that when released pays the cost of aged care. Therefore, the insurer and their products become the complementor and the consumer gains additional value.