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Clinton and Trump: Triumph of the Baby Boomers?
Obama was born in 1961. But instead of moving toward a relative youngster, voters are going for candidates born in the 1940s.
Neither the Trump fans nor the Hillary Clinton fans want to hear it, but the two politicians have more in common than either of the presidential candidates wants to acknowledge.
He gave money to her foundation and her campaigns. Federal campaign finance records indicate that Donald Trump gave at least seven separate campaign contributions to Clinton's Senate and presidential campaigns, totaling $6,400. She attended his January 2005 wedding.
This is somewhat embarrassing for both of them. In the Republican primary campaign, Sen. Ted Cruz has used the contributions as a bludgeon to criticize Trump as less than an authentic conservative.
In a general election campaign, if Trump is the Republican nominee and Clinton criticizes him, as she did recently, as "un-American," Trump may point out that she was perfectly happy to take his money and even to attend his wedding. If Trump is, as many Democrats, most of the so-called mainstream media, and even some more excitable Republicans would have it, the second coming of Hitler, a past history as a longtime big donor to Clinton campaigns and charitable initiatives seems a strange back story.
Nor is the financial connection the only overlap between the two candidates. They both are trying to hide documents that their opponents would like them to disclose. Clinton wants to keep the transcripts of her big-money speeches to Goldman Sachs a secret. Trump wants to keep his tax returns a secret. Perhaps they can make a pact to disclose both documents on the same day—maybe late on the Friday of a holiday weekend in the summer?—so the negative impact of the news is neutralized and no one pays much attention.
Both candidates say they oppose President Obama's Trans-Pacific Partnership Trade deal, though some people expect Clinton to reverse course and support the deal if she takes office. Is a campaign position a lie if no one believes it to begin with?
Both candidates are running crude campaigns of demonization, blaming scapegoats for America's problems. Trump blames Mexican immigrants, Muslims, and Washington politicians. Clinton blames oil companies, pharmaceutical companies, and Wall Street.
Both candidates are cultivating the votes of unionized government employees. Trump is wooing the police, while Clinton is allied with teachers.
Neither Trump nor Clinton is at all serious about entitlement reform.
Both candidates want to build walls around America. Trump's famous wall would keep immigrants out. Clinton's "exit tax" would prevent companies that want to leave from being able to get out.
The hair of both candidates is the subject of endless popular fascination and, at times, derision. They both have children who married Jews whose fathers (Ed Mezvinsky, Charles Kushner) spent time in prison. Both of the children married people whose families were in their business; Chelsea Clinton married the daughter of a congresswoman, while Ivanka Trump married the daughter of a real estate developer. Both Trump and Clinton call New York home but also spend time at residences in other places. Both candidates are very rich compared to most other Americans.
Age-wise, they both are a kind of last gasp of the Baby Boom generation. I just finished reading an advance copy of Michael Kinsley's Old Age: A Beginner's Guide, and he points out that while seven members of the World War II generation were president, for a total of 32 years, "the boomers had just two presidents, Clinton and Bush the younger, over sixteen years, before the citizenry said, 'That's enough. Let's move on.'" Kinsley apparently did not account for the possibility that, after President Obama, who was born in 1961, the voters would turn the clock backward instead of moving ahead to a relative youngster like Ted Cruz or Sen. Marco Rubio. Trump was born in 1946; Hillary Clinton was born in 1947.
I'd had hopes that Michael Bloomberg would get into the presidential race and provide voters with an option other than Trump or Clinton, but Bloomberg decided to stay out of the arena.
Maybe the similarities between Trump and Clinton are an encouraging sign that, for all the polarization in America, there's more room in the middle of the road than anyone had thought. Or maybe Kinsley is on to something, and after four years of either one of these characters, the electorate will be ready to move on. Some of us feel that way already.


text:
Fill large gaps between floorboards quickly and easily using pine slivers.
Simply apply glue to both sides of the sliver and hammer into the gap you're trying to fill. Once the glue has dried and the sliver is secure, cut off the excess and the flooring is ready to be sanded as you usually would.
Available in 6mm and 8mm.
Approx. 100 per pack.
- 6mm

subset: commoncrawl


text:
8. Encryption
Homegear supports Z-Wave's S0 mode encryption. To enable it, set the configuration parameter password
to a 16 bytes hexadecimal string in the z-wave.conf file.
Homegear also supports Z-Wave's S2 mode encryption. To enable it, set the configuration parameters passwordS21
, passwordS22
and passwordS23
each to a 16 bytes hexadecimal string in the z-wave.conf file. The passwords need to be different.
Of course, in order to use the secure mode, the device must also support it. Pair the device using S0 secure pairing with `secpairing on`
in the CLI.
Pair the device using S2 secure pairing with `sec2pairing3 on`
in the CLI. You may replace 3 with the maximum security level you want to grant to the device. This command will also grant (if the device requests them) all lower security levels to the device. This is useful if you want to pair the device with some other device that supports a lower security level mode. Homegear will use the maximum granted level to communicate with the device.
If you want to grant only a single security level, use `sec2pairing3e on`
. 'Access Control mode' corresponds to 3, 'Authenticated mode' corresponds to 2, 'Unauthenticated mode' corresponds to 1 and 0 corresponds to 'S0 legacy mode'. 'Access Control' and 'Authenticated' modes need to specify the five digits start of the DSK you may find on a label on the back of the device, or inside, in the battery compartment.


text:
Sand Creek Massacre visitor center closing February 1
Starting February 1, the Sand Creek Massacre National Historic Site Visitor and Education Center located at 1301 Maine Street in Eads will be closed due to staff shortage.
The Sand Creek National Historic Site and visitor contact station will remain open Thursday to Monday from 9:00 a.m. to 4:00 p.m. The occupancy is being limited to one family/group at a time.
Masks are required for everyone, regardless of location or vaccination status in all National Park sites, buildings, and crowded outdoor spaces.


text:
It's not enough to just drive a sword through the head of a demon which happens to resemble a gigantic fly on steroids. You have to do so with style, panache and a witty retort at a moment's notice. Devil May Cry has always been a game where dispatching foes with elegance and brute force has been a driving factor in its gameplay, with the recently released fifth chapter being no different.
There's an entire camper van's worth of tools to use throughout the adventure, and nailing that fine balance of evasion, attack and variety is the spice of life in Devil May Cry 5. Nero is able to unleash an arsenal of Devil Breakers while revving up his sword to rack up some Exceed combos, V's mastery of his literal spirit animals requires precision guidance and Dante is a one-man army who can switch between numerous weapons and combat styles.
Basically, if your fingers are fast enough and you can nail the timing perfectly, the amount of style that you can rack up in a single area is nothing short of astounding. After a mere weekend, players are already creating intricate combos and chaining attacks together in a manner which defies logic. Streamer ChaserTech has rounded up some of the very best on their Twitter page, and if you're looking for a masterclass in S-Rank scoring, then the following clips below will break your thumbs with just how damn good they are:
DAMN. Meanwhile, I'm not even close to that good, on account of the fact that I'm still experimenting with combos and special attacks. Then again, I get to be demon Rocky so all is right in the world:
Devil May Cry 5 is out right now, and it's kind of already in the running to be my personal game of the year.
Last Updated: March 11, 2019


text:
"At the risk of having all of you lose your faith in me, I am going to tell you a story about my own life. When most of you were still in the spirit world, I signed an Edsel franchise with Ford Motor Company. Some of you may not know what the Edsel was. The older brethren know that it was one of the most disastrous national marketing mistakes ever made in the United States.
Ford Motor Company spent over two hundred million dollars producing an automobile that would carry the name of Edsel Ford, the father of Henry Ford II, who was then the president of Ford Motor Company. The sales promotion, anticipation, and the excitement were unbelievable. You can appreciate what it was like, being a relatively young businessman and having all the power of the Ford Motor Company brought to bear on me to encourage me to become the Edsel dealer for Salt Lake City. I wrestled with the decision. I said to my father, who was a great man in my life, 'Before I sign the franchise, I want to see the car.'
They made special arrangements for us to fly to California to see the car. Now, as I wrestled with this, I was also asking the Lord about it, asking for direction. It was a big decision; it involved a lot of money, a lot of commitment on my part. The minute my father and I saw the cars I had the distinct impression not to go ahead with the franchise.
When I got away from the new car showing, the sales power of Ford Motor Company started to work on me again--they assured me the car was going to be the greatest thing that ever came into the automobile industry. And I allowed myself to drift from the prompting of the Spirit that I had earlier. I had followed the counsel of the ninth section of the Doctrine and Covenants, but I wavered from the impression the Lord had given me.
I made the decision to sign the franchise, then went through the torments of the damned, almost. If we had more time, I could tell you that it is not fun to lose a lot of money fast. Regardless of what I did, it didn't matter; I couldn't stop the losses. Ultimately I had to sell the franchise at a great loss.
This was a learning experience. I am now able to sit down with just about anybody who wants to talk about the automobile business and instinctively draw from my bank of experience to give pretty good counsel.
I can think straight now when it comes to those kinds of decisions because of what I suffered. Perhaps we need to understand that failure is part of life. We are not going to be successful in everything we do, but we never need to fail to learn the lesson and to place in the bank of our memories those things that will then cause us to become increasingly powerful and most importantly, increasingly helpful to the building of the kingdom of God."


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- Taxes in Poland - A Guide
- Income taxes in Poland: Overview
- Corporate Income Tax
- Revenue in personal income tax
- Personal Income Tax. Revenue expenditure: General rules
- Personal Income Tax. Revenue and expenditure of a self-employed person
- Personal Income Tax. Revenue expenditure: expenses not considered revenue expenditure
- Non-resident taxation – withholding tax
- Application of double taxation conventions by residents and non-residents
- Tax on civil law transactions
- Real property tax
- Tax on means of transport
- Tax-like charges
- Tax optimisation
- Obligations of taxable persons in Poland
- Right to the refund of overpaid tax
Income taxes in Poland: Overview
In Poland there are two types of income tax, abbreviated to PIT and CIT. These abbreviations are derived from the English names: Personal Income Tax and Corporate Income Tax, and officially appear in the abbreviated forms only in the names of tax forms. On the other hand, tax legislation refers to:
- personal income tax; and
- corporate income tax;
The first is paid by individuals. The name of the second tax could suggest that it is paid by legal persons. But the catalogue of taxable persons in CIT is much broader, but this issue we will discuss slightly later.
Income tax in its present form has existed since the early 1990s. In 1989, the Corporate Income Tax Act was adopted, which sought to unify and simplify a complicated and inefficient system of income tax on enterprises. The Act was modified in 1992. However, a breakthrough in the tax system reform came on 1 January 1992, when general personal income tax was introduced, which replaced the agricultural tax (in part related to 'special branches of agricultural production', which we will briefly discuss later on), remuneration tax, surtax and wage tax.
Basic concepts related to income taxes
Before we go into more details related to various types of income tax, we will explain some basic concepts concerning the tax.
The object of income taxes (and therefore the object of taxation) is income. Income represents the excess of revenue over expenditure.
So the common understanding is that income equals profit, or what we are left with once we deduct own expenses. On the whole, the concept is understood in the same way in tax regulations, although there are numerous provisions that often complicate the determination of income.
Mr. Smith buys a flat for 200,000 PLN. After 3 years he sells the flat for 300,000 PLN. This means that Mr. Smith earned 100,000 PLN income on the transaction (if we assume, for simplification reasons, that he has not incurred any transaction-related expenses). Income derived from sales of real property is subject to income tax; therefore, Mr. Smith will pay the tax on the amount of 100,000 PLN.
In order to determine income, we need to know both the revenue and expenditure.
Revenue consists of money and monetary assets received by or made available to the taxable person during a calendar year, as well as the value of benefits received in kind and other free performances.
This is a basic, general definition, which, depending on the source of revenue and the type of tax may be more or less different. In any case, to put it simply, revenue consists of the money and other benefits that a taxable person receives.
On the other hand, revenue expenditure consists of expenses incurred in order to obtain revenue. These expenses are subject to various regulations as well. In practice, the question which expense can or cannot be considered an expenditure item might be complicated and ambiguous. A positive difference between revenue and expenditure is income. In other words, if revenue is higher than expenditure, we deal with income.
Sometimes (especially in business activities), an opposite situation occurs, namely expenditure turns out to be higher than revenue. Then we deal with a loss. Loss means that no income has been earned and thus there will be no tax.
Mr. Jones buys a passenger car for 30,000 PLN. After 5 months he sells the car for 25,000 PLN. Because the transaction revenue (25,000 PLN) is lower than the expenditure (30,000 PLN), Mr. Jones records a loss of 5000 PLN on the transaction. Therefore, the car sales transaction will not be taxed.
According to Income Tax Acts, a loss recorded in a given year may be deducted from taxable income in subsequent years, on the proviso that the loss can only be deducted over the period of 5 consecutive years, and that a single annual deduction must not exceed 50% of the entire loss.
Anna pursues a business activity. In 2008 her business records a loss of 10,000 PLN. In 2008 she does not pay the tax. In 2009 her business earns 50,000 PLN income. She can use that income to reduce her business loss from the previous year; however, the loss deduction must not exceed 50%, so she may deduct up to 5000 PLN.
So Anna deducts the amount, and thus her taxable income in 2009 amounts to 45,000 PLN. She can deduct the remainder of the loss (5000 PLN) over the next 4 years.
Taxation of revenue
As a general rule in the income tax regime, taxation is applied to income. But tax regulations also allow for situations where it is revenue rather than income that is taxable. One might ask why? After all, revenue is almost always higher than income (in real life it is rather unlikely to earn revenue without incurring some expenditure), which means that we pay the tax on a higher taxable base.
But it makes sense somehow. Firstly, rates of taxes on revenue tend to be lower. Secondly, revenue is easier to determine compared to income (as we do not have to establish expenditure). Therefore, lump-sum taxes are aimed at simplifying the settlements with tax authorities. For this reason, revenue taxation is often referred to as lump-sum taxation.
Trevor is engaged in a clothing trade business. In 2012 he earns sales revenue of 100,000 PLN and incurs expenditure of 70,000 PLN. Thus, Trevor earns income of 30,000 PLN.
For simplicity reasons, let us assume that at the beginning of 2012 Trevor could choose between two taxation schemes for his business activities, namely income taxation at the rate of 19% or revenue taxation at the rate of 3.5%.
Within the income taxation scheme, Trevor will pay: 30,000 PLN x 19% = 5700 PLN.
Within the revenue taxation scheme, Trevor does not have to bother about expenditure, and can pay less tax because of the lower tax rate:
100,000 PLN x 3.5% = 3500 PLN.
In our example, the lump-sum tax calculated on revenue is more advantageous. Not only was it easier for us to calculate the taxable base, but also the tax calculated turned out to be lower.
Of course, the lump-sum tax on revenue will not always be more advantageous. Moreover, a taxable person is free to choose the form of taxation in some situations only. The lump-sum tax is in fact an exception to the rule, which is to tax all income.
It is worth mentioning here another concept related to taxes in general, and to income taxes in particular, namely the taxable base.
Colloquially speaking, the taxable base is what we pay the tax on. It is therefore an expression of the object of taxation in terms of value or quantity.
In income taxes, the taxable base consists of income or revenue, and this base is expressed as money. In the case of the lump-sum tax (i.e. the tax paid by the clergy), the taxable basis may be the number of inhabitants (of a parish or a locality).
For some other taxes, the taxable base can be expressed in a different unit of measurement, such as square metres, cubic centimetres, litres, pieces, quintals or hectares.
Another important tax concept in general, and for income taxes in particular is the tax rate. The tax rate is a figure that in conjunction with the taxable base makes it possible to specify the tax amount. In income taxes, tax rates may be fixed or variable.
In the case of a fixed rate, the tax amount increases in proportion to changes in the amount that is subject to the tax (the rate is also known as a proportionate or flat rate).
In Poland, variable rates are progressive, which means that the amount of taxes increases with the increase of the taxable base.
The tax rate is expressed as a percentage or an amount.
Flat rate
Taxable persons in corporate income tax pay the tax according to the flat rate of 19%. It means that no matter what the taxable base (i.e. the amount of income); their tax will always be 19% of the base.
Variable (progressive) rate
As a rule, individuals pay the tax according to a progressive variable rate.
2013, 2014
Basis for calculation
The tax will amount to
more than
up to
18% minus 556.02 PLN of the tax credit
14,839.02 PLN + 32% on the excess over 85,528 PLN
A progressive income tax rate means that the tax rate will soar once a specific threshold is exceeded. In the currently applicable framework of taxable bands, income of up to 85,528 PLN is taxed at the rate of 18% minus 556.02 PLN. The excess over the threshold is taxed at the rate of 32%.
A taxable person who earns income of 80,000 PLN pays the tax of:
80,000 PLN x 18% – 556.02 PLN = 13,844 PLN (the tax is rounded off to the nearest whole zloty).
The real tax rate is therefore: 13,844 PLN / 80,000 PLN x 100 = 17.31% (rounded to two decimal places).
A taxable person who earns income of 88,000 PLN pays the tax of:
14,839.02 PLN + 2472 PLN x 32% = 15,630 PLN.
The real tax rate is therefore: 15,630 PLN / 88,000 PLN x 100 = 17.76%.
With an increase in income from 80,000 PLN to 88,000 PLN, the tax rate increases by 2.60%.
This is what we call progressive taxable bands.
With the amount-based rate we deal in lump-sum taxes.
A parish priest in a parish with less than 1000 inhabitants pays a quarterly tax amount of 416 PLN.
A taxable person in income tax
While trying to define the tax concept with our own words, we will find out that the two most important criteria for the definition are: the object and the subject of taxation.
In income tax, the object of taxation is income, as we have already mentioned. Exceptionally, the object of taxation may be revenue or the size of a locality or a parish.
On the other hand, the subject of taxation is a party responsible for payment of the tax. Simply put:
- taxable persons in income tax are parties that have earned income, and are therefore obliged to pay income tax. They may be individuals, legal persons and non-corporate bodies, which are obliged to pay the tax in accordance with legal regulations.
An individual is any person from the moment of birth.
A legal person is an organisational unit which may be the subject of rights and obligations under civil law. The fact of having a legal personality stems either directly from the Act (e.g. Article 33 § 1 of the Civil Code), or from the fact that an entity is entered into the register (e.g. Article 12 of the Code of Commercial Companies dealing with corporations).
The concept of other non-corporate body is not defined in the legal regulations. These include, for example, partnerships and other entities, which are considered taxable persons by legal regulations.
As we know, a taxable person is obliged to pay the tax. The tax is paid to a tax authority, usually a tax office.
With income tax it is often the case that tax calculations and payments are handled not by a taxable person on their own but by an intermediary known as a tax payer.
A person who derives their income from employment does not actually pay income tax on their own. Instead, their employer acts as a taxpayer, i.e. it is obliged to calculate the tax, collect it from the taxable person (the employee) and pay it promptly to a tax authority.
The taxable person is only obliged to submit an annual tax return in which they will disclose the income earned and the tax collected by the taxpayer (specifically: tax advances). Most frequently, the sum of tax advances corresponds to the annual tax, so a taxable person does not have to pay any extra amounts (though sometimes it may be necessary to supplement the tax, for example, when several sources of income exist, or when income is earned from abroad). Sometimes a taxable person who benefits from tax reliefs may recognise an overpaid tax in their annual return.
In some cases, a taxable person may be relieved from the obligation to file an annual tax return by the taxpayer (the employer) or by, for instance, the Social Insurance Institution (ZUS).
Taxation of income of individuals and legal persons
Earning means taxes. This general rule means that any entity that earns income is a taxable person in the income tax regime (with such entities including individuals, legal persons and other bodies). An exception to this rule may apply if a taxable person chooses the lump-sum taxation scheme:
then, even though a taxable persons has not earned income, they will have to pay the tax just because they earned some revenue (and such situations should also be borne in mind when one opts for lump-sum forms of taxation).
Let us assume that Trevor, whom we mentioned before, is engaged in a clothing trade business and earns in 2012 the sales revenue of 100,000 PLN but incurs expenditure of 120,000 PLN. By the same token, then, Trevor records a loss of 20,000 PLN.
If Trevor opted to pay income tax (within the general scheme), they would not have to pay any tax. If, however, he chose the lump-sum taxation, he would have to pay the tax of 3500 PLN anyway (even though he suffered a loss).
Taxable persons' income (revenue) may be subject to taxation in accordance with the provisions of:
- Personal Income Tax Act of 26 July 1991;
- Act of 20 November 1998 on the Lump-sum Income Tax on Certain Revenue Earned by Individuals;
- Corporate Income Tax Act of 15 February 1992;
- Act of 24 August 2006 on Tonnage Tax.
Personal income tax
The universal nature of personal income tax is expressed both subjectively, which means that the tax is levied, in principle, on all individuals, and objectively, which means that the tax is paid on all types of income that may be obtained by an individual.
So in the Personal Income Tax Act (which was amended more than 200 times over 21 years), we find regulations concerning income derived from:
a) employment;
b) civil law agreements;
c) business activity (self-employment of individuals);
d) special branches of agricultural production;
e) rental;
f) capital gains and property rights;
g) sales of real and other property;
h) other sources.
Any person who earns income from any of the above-listed sources becomes a taxable person. And as we become an individual from the moment of birth, taxable persons in income tax are also children who earn income (e.g. from their own work or based on orders); however, in the case of minors, annual returns on children's behalf are submitted by their parents).
The catalogue of taxable income items is thus, as we can see, a very broad and open one. This is because of the fact that the legislator has reserved for itself the right to tax "other sources of income", which sometimes inspires the tax authorities to quite absurd ideas, such as the taxation of neighbourly help.
According to a lunatic idea of the tax authorities, if a neighbour gives us a morning lift to work in his car, we obtain income (because we have not had to spend ten or so zloty on a ticket), and such income should be taxed.
Although it may sound ridiculous, the idea is in fact justified under the Personal Income Tax Act.
The only income items that are certainly not subject to personal income tax are those expressly excluded from taxation by the Act itself, namely:
- from agricultural activities, with the exception of revenue from special branches of agricultural production – agricultural activities are subject to agricultural tax instead;
- from forest management within the meaning of the Act on Forests and the Act on the Allocation of Agricultural Land for Afforestation – the activity is subject to forest tax instead;
- subject to the provisions on inheritance and donations tax;
- from transactions that may not be the subject of legally binding agreements (in general, this exclusion means that income derived from crime must not be taxed);
- resulting from the division of joint property of husband and wife resulting from cessation or limitation of the joint property regime, and revenue from a distributive award following the cessation of a system of separate estates in matrimony, or the death of one of the spouses;
- of a ship owner that is taxed pursuant to the Act of 24 August 2006 on Tonnage Tax;
- from benefits related to married life referred to in Article 27 of the Family and Guardianship Code, which are covered by joint property of husband and wife.
The last item on the list above means "intra-familial benefits". So, as we have mentioned before, a tax authority is entitled to demand the tax on "income" resulting from the use of a lift to work, but not if the lift was given by a spouse.
Limited and unlimited tax obligation
The universal nature of personal income tax is also reflected in the 'unlimited tax obligation'. This obligation means that a person who lives in Poland cannot escape the tax. So even if we leave the country to work abroad, the Polish tax authorities will still be interested in our foreign earnings. This is because of the fact that a person whose place of residence is Poland is subject to the tax in Poland on their entire income, regardless of whether it has been earned in Poland or in another country. The same applies to foreigners who live or earn their income in Poland.
However, if we earn money abroad, an issue of eliminating double taxation will occur because foreign income of persons living in Poland will attract both the Polish tax authorities and the tax authorities in the country where such income is earned.
However, as we have as already mentioned, personal income tax does not apply only to persons who live in Poland. Taxable persons will also be those who earn money in Poland. Here we deal with the 'limited tax obligation'.
Karl lives in Chotěbuz (Czech Republic) and works in Cieszyn (Poland). Because he earns income in the territory of Poland, his corresponding income is taxable in Poland too – pursuant to the Polish tax regulations (but also according to the Polish-Czech double taxation convention).
So the unlimited tax obligation means that if a person lives in Poland, their entire income earned during the year, including foreign income, is taxable in Poland.
In contrast, the limited tax obligation means that a person who earns money in Poland, although they do not live here, will pay the tax on income earned in Poland.
So it may turn out that taxable persons subject to income tax in Poland are more numerous than the total population.
The object of personal income tax consists of income, and if a taxable person derives their income from more than one source, the object of taxation in a given tax year is the sum total of income from all sources of revenue. This principle is not applied to income (revenue) that is taxed in the lump-sum scheme, and business income subject to the flat-rate tax, capital gains income and income derived from property rights and sales of real property – such income is taxed separately.
Annual tax settlement
Following the end of a tax year (for individuals the tax year corresponds to the calendar year)
– by 30 April of the following year (if that day falls on a Saturday or Sunday, the last day of the period should be the day following the holiday(s)) – taxable persons subject to personal income tax are required to file with a tax office the tax return(s), stating the amount of income earned (loss incurred) in a tax year.
30 April is also the deadline for payment of the tax amount stemming from an annual return.
Lump-sum income tax
The Act of 20 November 1998 on the Lump-sum Income Tax on Certain Revenue Earned by Individuals regulates taxation of certain revenue (income) earned by individuals:
a) involved in non-agricultural business activities;
b) earning revenue from rental, subletting, lease, sublease or other contracts of a similar nature, provided that such contracts are not concluded as part of non-agricultural business activities;
c) clergymen.
The Act distinguishes three forms of the tax:
1) lump-sum amount on registered revenue that is available to persons who derive their revenue from a business activity or rental;
2) "tax card" scheme available to certain entrepreneurs;
3) lump-sum income tax on revenue earned by the clergy, paid by clergymen.
For individuals who pursue a business activity, or derive their income from rental, a general rule is taxation with personal income tax. However, if they satisfy certain conditions specified in the Lump-sum Tax Act, they may declare their intent to pay the lump-sum tax.
In the case of the clergy, we deal with the opposite situation: in principle, they are subject to the lump-sum tax, but if they want to, they can waive that right and pay personal income tax.
Lump-sum amount on registered revenue
The lump-sum tax on registered revenue is paid on individuals' revenue from non-agricultural business activities, including the activities in the form of a civil partnership of individuals and in the form of a general partnership of individuals.
The lump-sum tax on registered revenue may be paid by taxable persons who start a business activity and opt for this taxation scheme, and if they were active in business in the preceding year – provided that their last year's business revenue did not exceed the equivalent of 150,000 EUR.
In 2012 Rob took up a trading business.
Because he wanted to pay the lump-sum tax on registered revenue, prior to the start of business activities he notified his intent to the head of a tax office (if no such notification had been submitted, he would have been subject to personal income tax in the general scheme).
The Act provides for 5 tax rates (3%, 5.5%, 8.5%, 17% and 20%), depending on the type of business.
The taxable base is revenue (not reduced by revenue expenditure).
Taxable persons that use this taxation scheme are obliged to keep: the records of revenue for each tax year separately, the equipment records, and the register of fixed and intangible assets.
Some types of businesses cannot use the lump-sum taxation scheme (including pharmacies, businesses buying and selling foreign exchange, or businesses trading in parts and accessories for motor vehicles).
As regards settlement and reporting obligations, taxable persons are obliged to calculate and pay the tax at monthly or quarterly intervals, and file an annual tax return at the end of the year (by 31 January).
Fixed-amount tax ("tax card")
This is by far the simplest form of taxation available to taxable persons engaged in some forms of business activity (mainly small-scale craftsmen).
A taxable person using the "tax card" scheme receives from the head of a tax office a decision stating a monthly amount of the tax (depending primarily on the type of activity, the size of the locality in which the business is conducted, and the number of employees).
Taxable persons in the "tax card" scheme are exempt from the obligation of bookkeeping, filing tax returns and paying income tax advances.
Corporate income tax
Entities having legal personality (primarily corporations: limited liability companies and joint stock companies) are taxable persons in corporate income tax.
In addition to legal persons, the following entities are also subject to the tax:
- non-corporate bodies, with the exception of companies without legal personality (i.e. partnerships), except that corporations in the process of formation are taxable persons;
- tax capital groups (groups consisting of at least two corporations having legal personality which are linked by capital and satisfy the conditions specified in the Act);
- companies without legal personality having their registered office or management in another state, if pursuant to the tax regulations of that state they are treated as legal persons and are taxable on their entire income in that state, regardless of where such income is earned.
Taxable persons in corporate income tax pay the tax on income, i.e. the excess of revenue over expenditure. In the case of certain revenue (e.g. dividend), the object of taxation is revenue.
The tax rate is 19% and at the end of each year taxable persons are required to submit their annual tax returns.
Tonnage tax
This tax is of the least importance for the budget. The tax is paid by shipping companies operating marine commercial vessels in international shipping.
The taxable base is income, which is determined in a rather peculiar way.
The taxable base in tonnage tax consists of a shipping company's income that corresponds to the product of: the daily rate (dependent on the net register tonnage of the ship) and the period of service in a given month of all ships operated by the company the income from which is subject to tonnage tax.
The tonnage tax is 19% of the taxable base and is paid for monthly periods.
Shipping companies are obliged to file with a tax office their tonnage tax returns, stating the tax due for a given tax year by 31 January of the following year.
Tax scale for personal income tax
Income up to 85 528,00zl – 18% minus the tax reduing amount 556zl 02gr
Income above 85 528,00 zł - 14 839 zł 02 gr + 32% surplus over 85 528 zł
Minimum employee wage 2015r.
1 750,00 zł
Important deadlines
On the 15th day of each month – immovable property tax payment by legal persons
On the 20th day of each month – income tax advance payment by employers and their employees, income tax advance payment by legal persons
On the 25th day of each month – VAT declaration submittal, VAT payment
On the 30th of each April – annual income tax return submittal, tax payment


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September 29-30, 2014
8:30 am - 5:30 pm
Instructors: François Michonneau (FLMNH - iDigBio), Tracy Teal (MSU - BEACON), Matt Collins (ACIS - iDigBio), Katja Seltmann (TTD-TCN, AMNH)
Helpers: Dan Stoner (ACIS - iDigBio), Deborah Paul (FSU - iDigBio), Pam Soltis (FLMNH - iDigBio PI), Derek Masaki (USGS), Shari Ellis (iDigBio), Kevin Love (iDigBio), Juliet Pulliam (UF), Tommy Tang (UF), Bernardo Santos (AMNH), Jonathan Foox (AMNH)
Data Carpentry is a partnership of several NSF-funded BIO Centers (NESCent, iPlant, iDigBio, BEACON and SESYNC) and Software Carpentry, and is sponsored by the Data Observation Network for Earth (DataONE). The structure and objectives of the curriculum as well as the teaching style are informed by Software Carpentry.
To participate in a Data Carpentry workshop, you will need working copies of the software described below. Please make sure to install everything (or at least to download the installers) before the start of your workshop.
When you're writing scripts or text, it's nice to have a text editor that is optimized for writing code, with features like automatic color-coding of key words. The default text editor on Mac OS X and Linux is usually set to Vim, which is not famous for being intuitive. if you accidentally find yourself stuck in it, try typing the escape key, followed by ':q!' (colon, lower-case 'q', exclamation mark), then hitting Return to return to the shell. (This will lose any unsaved changes to the file.)
Bash is a commonly-used shell. Using a shell gives you more power to do more tasks more quickly with your computer.
R is a programming language that specializes in statistical computing. It is a powerful tool for exploratory data analysis. To interact with R, we will use RStudio, an interactive development environment (IDE).
SQL is a specialized programming language used with databases. We use a simple database manager called SQLite, either directly or through a browser plugin.
Notepad++ is a popular free code editor for Windows. Be aware that you must add its installation directory to your system path in order to launch it from the command line (or have other tools like Git launch it for you). The instructions to modify your path are available online here. Please ask your instructor to help you do this.
Install Git (version control) and a Bash shell for Windows from the msysGit project's homepage. This will provide you with Bash in the Git Bash program.
Other tools used in Data Carpentry have been packaged up by Software Carpentry in an installer. This installer requires an active internet connection.
Install R by downloading and running this .exe file from CRAN. Also, please install the RStudio IDE.
Install the Firefox SQLite browser plugin described below.
The default shell in all versions of Mac OS X is bash,
so no need to install anything. You access bash from
the Terminal (found
in /Applications/Utilities
). You may want
to keep Terminal in your dock for this workshop.
We recommend
Text Wrangler or
Sublime Text.
In a pinch, you can use nano
which should be pre-installed.
Install R by downloading and running this .pkg file from CRAN. Also, please install the RStudio IDE.
comes pre-installed on Mac OS X.
Also install the Firefox SQLite browser plugin described below.
The default shell is usually bash
but if your machine is set up differently
you can run it by opening a terminal and typing bash
There is no need to install anything.
Kate is one option for Linux users.
In a pinch, you can use nano
which should be pre-installed.
You can download the binary files for your distribution
from CRAN. Or
you can use your package manager, e.g. for Debian/Ubuntu
run apt-get install r-base
. Also, please install
RStudio IDE.
comes pre-installed on Linux.
Also install the Firefox SQLite browser plugin described below.
Instead of using sqlite3
from the command line,
you will use this plugin
for Firefox instead. If you don't already have firefox, install it first.
To install the sqlite plugin:
We will be using Adobe Connect extensively in this workshop. Please perform the systems test using the link below. Windows and Mac users should install the Adobe Connect Add-In. Follow the link to begin the process.


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All Rights Reserved.(Terms of Use) Developed and Managed by Infocom Network Private Limited. |


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Since the CT scanner emits radiation, why isn't MRI technology used to determine one's calcium score?
After all, there is zero emission of radiation from an MRI procedure.
Furthermore, many people would much prefer lying inside the famed MRI "tube" than being exposed to the radiation from a CT scan.
The CT scan is what's used for measuring the calcium score.
Magnetic resonance imaging is known to be more sensitive than CT scan for the detection of certain conditions.
MRI is a highly sensitive procedure, able to pick up or discern certain findings with more sensitivity than will an ultrasound or mammogram.
An example is an MRI detecting a malignant breast tumor that was "missed" on an ultrasound as well as mammogram.
But calcium scoring is a whole new animal.
"MRI cannot be used for calcium screening because MRI is relatively insensitive for detection of calcification," says Resham Mendi, MD, a renowned expert in the field of medical imaging, and the medical director of Bright Light Medical Imaging.
Dr. Mendi adds, "CT is far more sensitive. MRI would be an ineffective test to look for calcific plaque in the coronary arteries."
This will come as a surprise to anyone who knows that magnetic resonance imaging provides a very high degree of sensitivity.
Nevertheless, this high sensitivity does not apply to calcified plaque inside coronary arteries.
CT Scan Is Your Only Option
So if you want to find out what your calcium score is, you'll have to undergo a CT scan. The procedure takes about 15 minutes.
A woman who is pregnant or trying to conceive should not undergo a coronary calcium scan.
A person at low risk for coronary artery disease is not a candidate for a calcium scoring, even though many healthy, low risk individuals are getting CACs due to increased awareness.
If you're healthy, fit and at low risk for coronary heart disease, you should discuss the practicality of calcium scoring with a cardiologist.


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About Us
The Go Pumpkin crew have been working in the mobile phone recycling industry for many years. As representatives of one of the biggest international telecommunications companies in the world, we are able to offer our customers highly competitve rates and service that is second to none.
From the outset, our number one priority is to offer the best possible experience for our customers. We aim to offer a streamlined and simple service with minimal effort on our customers behalf. We strive to communicate effectively at every step of the way and will always be looking for ways to improve. Should you have any ideas or suggestions in this regard then please do let us know.
Our foundation as an extremely strong and resourceful buying entity allows us to spend more time focusing on our customers and less time worrying about our competition. We're here to make selling your old phone so easy that we create a benchmark by which all other companies might be judged. We intend to completely shift the market and restructure the market to make recycling the preferred manner in which to part with your old electronics.
Recycling is a concept which embodies care for the environment. For this reason our outlook and every aspect of our business revolves around care to our environment, our community, and our customers. We work under energy efficient lighting, use energy saving principles and adopt energy saving methods and practices. Even our strategic selection of an office to which our staff can commute to on foot or bicycle was a fundamental decision to make greener choices from the start.
As we further establish ourselves we will be looking to make contributions to various charities and community projects. Please check back for updates here!


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3 Of The Best Camping Areas In Airlie Beach You Will Need To Visit
Have you decided to make Airlie Beach your next campervan rental destination?
You couldn't have picked a better spot.
While you can enjoy the beach, there will be a close second – the great campsites on this list. Now, before you dismiss this, please have a look at the three we have covered below.
Seabreeze Tourist Park
Got some pets you want to take along with you on your next camping trip to Airlie Beach? Looking for some options?
If you are then you would be hard pressed to find a camping and caravan area that has as much to offer as Seabreeze Tourist Park does, in addition to accommodating pets.
You will have your choice of powered campervan and caravan spots either on the grass or on concrete, the choice is up to you.
There is also an unpowered area if you don't require power to your motorhome. The friendly staff there will even assist you upon your arrival. If you plan on coming through with a big rig, then no worries as they have accommodations for large rigs.
Throw in a fully equipped camp kitchen and what more could you ask for in Airlie Beach? If you would like to learn more about their great amenities you can visit this link:
Island Gateway Holiday Park
You can't get any closer to Airlie Beach than Island Gateway Holiday Park. The park is convenient as it is the closest one to Airlie Beach.
There are tons of options when it comes to your camping wants and needs. You can stay in the cabins, villas, ensuite powered sites, or even pitch your own tent. There are also unpowered camp sites available, so it truly is a camper's buffet when you land there.
Now, we know that you are heading to Airlie Beach, but you may not even get a chance to leave the park with activities like a playground, tennis courts and bike & pedal carts.
If you are looking for the ultimate adventure getaway in Airlie Beach, then you may want to highly consider Island Gateway Holiday Park for your next campervan or caravan road trip.
To learn more about Island Gateway Holiday Park you can visit the following link:
BIG4 Airlie Cove Resort And Caravan Park
This isn't just a caravan park. It's so much more than that.
Sure you can pull your caravan or campervan up for a few days, but be sure to check out all of the other attractions that BIG4 has to offer.
You can hang out at the resort style pool, get a game of tennis in or even feed some of the birds.
You won't run out of activities for adults and for the kids in your group, if you have any.
To see all that BIG4 has to offer just check out this link:
Camping can be an adventure. Why not make it an even more enjoyable adventure by heading on over to one of the camp sites on this list?
Not only can you get your camping in, but as you can see, there are tons of other activities you can participate in.
And oh yeah, there's still Airlie Beach to check out!
If you have any further questions please contact us today.


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Having now completed many free website audits, I can tell you that by far, THE most common mistake do-it-yourself website owners are making is purchasing hosting from afar.
Some have gone so far as to claim they are saving money, when in fact their decision is costing them BIG TIME. Simply bringing your website home can improve your SEO!
Here's what I mean…
Let's say you have decided to start a new business, and let's say, you've selected your business location to be in Toronto, Ontario, Canada. Would you then open up a shop (big or small) somewhere in the state of Texas?
Then why would you host your Toronto-based business website on a server that is physically located somewhere in the state of Texas… or even within another province of Canada, like say, New Brunswick?
Google makes the assumption that if you have a local business that you're going to locate your website in a major city within (at the very least) your own province. Not in another country!
When the Google spiders index a Texas-based web server …and the site has absolutely no SEO (Title Tags, META Tags, Geo Tags, etc.) done on it… the spider software will make the assumption that the business is located in Texas.
If you have done this, then your Texas-based website will never show up in a search run for Toronto-based businesses like yours.
However, with at the very least basic SEO being done on your website, your site's chances of appearing in a Toronto search will improve immensely.
And folks! I have a pleasant surprise to share with all of you… an easy way to discover not only inexpensive website hosting …but ALSO… the top web hosting services Toronto!
For those of you located elsewhere, simply replace "Toronto" with the name of the largest city nearest you.
Bringing your website "home" will improve your website's loading time for your customers too. Tell your customers you care… and, improve your site's SEO at the same time.
The choice is yours!


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Goodreads ~ B&N ~ Kobo ~ Amazon
1877 – Ohio
Marrying Rose is harder than Samuel expected, especially with the shadow of his deceased wife everywhere in his life. And he has two young children to consider. Peter and Emma need a mother's love, but they also need to hold close the memories of their real mother as they grieve her loss.
Life as Samuel's wife is nothing like Rose hoped, and even the townspeople, who loved his first wife, make Rose feel like an outsider. The work of the farm draws the two of them closer, giving hope that they might one day become a happy family. Until the dream shatters, and the life Rose craves tumbles down around them. Only God can put these pieces back together, but the outcome may not look anything like she planned.


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This article is written by Michael Shriney from the Sathyabama Institute of Science and Technology. This article discusses Section 9 of the Indian Evidence Act, 1872 in detail, including its fundamentals, illustrations, scope, and case laws.
It has been published by Rachit Garg.
Table of Contents
The Indian Evidence Act, 1872, is a statute that governs statements made before a court of law and enables or requires witnesses to present them in connection to the facts under investigation. The Indian Evidence Act of 1872 was written by Sir James Fitzjames Stephen. The goal of the Act is to lay forth the guidelines for kinds or the procedure in which evidence is accepted in Indian courts. The Act applies to the facts that are relevant and should be considered by the court; admissions, testimonies, oral evidence, documentary evidence, legal presumption, the burden of proof, estoppel, and all other matters involving in the acquisition of evidence and admissibility of issues on which the court must record its observations.
Section 9 of the Indian Evidence Act of 1872 deals with the facts that must be explained nor introduced as an issue of an argument in a lawsuit. In this Section, it is stated what facts are necessary, what facts are to be introduced as facts in the issue, and what are relevant facts. With an example, the concept would be more clear. For example, 'Akhil' accused 'Bhaskar' of stabbing 'Chandran.' In this situation, the facts stated by 'Akhil' are necessary. The facts were given by 'Bhaskar' who opposed that he did not kill 'Chandran' which is the question in hand, i.e., facts in issue. When 'Denny' recalls a fact that 'Bhaskar' had a knife in his hand when he entered 'Chandran's home and saw Chandran dead,' the fact is relevant to the case. This example demonstrates which facts are made necessary, which facts are introduced as facts in issue, and which facts are important under this Section.
What is Section 9 of the Indian Evidence Act, 1972
The following are the facts that are necessary to explain or present significant facts in the matter before the court, as stated in Section 9 of the Indian Evidence Act of 1872 :
- Facts that are required to be explained, or
- Introducing a fact in the dispute, or
- Relevant facts to be produced in regard to the matter before the court, or
- The facts that can be supported, or
- The facts that are rebutted as a result of an inference drawn from a fact at controversy, or
- The fact that establishes the identity of anything or anyone whose identity is relevant, or
- The facts that fix the time or place at which any fact in an issue or relevant fact occurred, or
- The fact that shows the relationship of parties by whom any such fact was transacted, is relevant to the extent that it is required for that purpose.
Illustrations of Section 9 of the Indian Evidence Act, 1972
Validity of a will
- The situation of A's property and family at the time of the claimed 'Will' may be essential criteria in determining whether a certain document is the Will of 'A.' This is an example of a relevant fact.
Introducing facts in the issue
- When 'A' sues 'B' for false defamation, 'B' accuses 'A' of his disgusting behaviour. 'B' acknowledges that the matter stated to be defamed is a truthful fact. The position and relationship of the parties at the time when the defamed statement was published may be important facts to the facts in the issue. When there is no specific defamation dispute between 'A' and 'B', it is not considered a relevant dispute; but, when there is a dispute between them over false defamation, it is considered a relevant dispute.
Relevant fact
- 'A' is caught in the act of committing a crime. The fact that 'A' escaped from his residence as soon as the crime was committed, is important to the fact and affects the facts in dispute. The fact that he had an emergency business at the place towards which he went at the time when he left his home quickly is the excuse stated by 'A'. Here, the court is uninterested in the details of the company, but the explanation of why it was necessary matters.
The relevant fact as explanatory
- 'A' files suit against 'B' for persuading 'C' to violate a contract he signed with 'A'. "I am leaving you because B has provided me with a better deal", 'C' says to 'A' as he leaves A's service. This statement is a relevant fact as an explanatory comment about C's actions, which is a fact in dispute.
- 'A' was found guilty of stealing, and it was seen that he gave the stolen stuff to 'B,' who then gave it to A's wife. "A says you have to hide this" 'B' adds as he gives it. B's statement is significant since it explains a fact that is part of the transaction.
- 'A' is charged with rioting and is found to have marched in front of a crowd. The crowd's screams are significant because they explain the nature of the transaction.
Conditions for the applicability of Section 9 of the Indian Evidence Act,1972
The Section's applicability is either due to the fact that it is explanatory or introductory in nature. The following are the conditions in which this Section should be applied in a case:
- The facts must necessarily explain the facts in the issue or relevant facts; or
- The facts must necessarily introduce the facts in the issue or relevant facts; or
- The facts must necessarily support an inference or rebut the fact in issue or relevant fact; or
- The facts must prove the identity of anything or anybody whose identity is important or significant; or
- The facts must necessarily specify the time or place of the facts in issue; or
- The facts must always show the relation of persons involved in the transaction.
Scope of Section 9 of the Indian Evidence Act,1972
- Explanatory facts
When the facts are viewed alone, certain evidence has no meaning, but when they are interpreted in connection with other facts in a case, they become meaningful. Such facts are significant or relevant facts that must be appropriately communicated.
Consider the following scenario: Alexander attempted to kidnap a girl. During the course of the police inquiry, the accused was seen wandering around near the police station. When the girl spotted the accused, she began to cry in front of her brother, who reported the incident to the police. The accused was arrested by the police. The girl's statement is self-explanatory.
- Introductory facts
When facts serve as an introduction to a key fact, they help in understanding the true nature of a significant transaction. Evidence is permitted only to the degree that it is used to introduce facts in the dispute or relevant facts.
- Facts supporting inference
This category of fact is neither relevant as facts in an issue nor relevant facts, but it supports or opposes the inference provided by the facts in the issue or relevant facts.
For example, when 'A' murders 'B', 'A' tries to flee from the village. The fact that he managed to flee is a supporting inference in regard to the murder he committed. This is a relevant fact.
- Facts rebut inference
With inferences given or relevant facts, the fact might be rebutted or disproved to the facts in the issue.
- Facts establishing the identity of a thing or person
When the identification of a thing is at issue, the information that is most beneficial in determining its identity is considered relevant facts.
For example: When 'A' conducts a heist that ends in a murder, the housekeeper is asked to identify the stolen items and the deceased objects. The clothing and shoes of the deceased can be used to identify them. The victim's jewellery is acceptable if it was identified by a neighbour who attended a party in his home.
Identification of person:
Identification of a person is covered by Section 9 of the Indian Evidence Act of 1872. When a person's identity is being investigated in a relevant matter, identification might be done by parents, siblings, wives, or other relatives. Identification can be detected in certain cases by a physical mark, sign, or any wound on the body. Medical examinations, such as bones, skeletons, age, voice, and so on, are also used to identify a person. Expert identification is achievable owing to the discovery of handwriting, finger and footprints, and other clues. Various approaches and methods are used to identify a person. The purpose of the identity test is to assist the investigative agency. When family members do not identify the gold that belonged to the deceased individual, but the gold's owner does. It will be decided that his testimony could not be trusted. It is impossible to dismiss the jewels if family members have lost their memories. Identification evidence is considered substantial evidence in court.
Test Identification Parade (TIP)
The 'Test Identification Parade' is one of the ways of determining the identity of the accused. The purpose of the tests is to allow an eyewitness to the occurrence to identify the accused before the Magistrate. The identification of the test is absolutely required. The goal of test identification is to evaluate an eyewitness' recollection and for the prosecution to determine who can be called an eyewitness. The court may consider identification or supporting evidence in some situations. It would be impossible to accept the identification of an accused by a minor witness without confirmation in court, or the identification of an accused by a witness for the first time without confirmation.
Relevant case laws pertaining to TIP
Heera v. State of Rajasthan (2007)
This specific case involves dacoity in relation to a parade test identification. Seven dacoits broke the door of a Petrol pump office to steal money in the middle of the night while workers were sleeping in the office. The three dacoits who entered the office battered the workers with lathis. Hearing the worker's cries, a nearby neighbour came to the scene and was thrashed by the dacoits as well. The criminals stole money from the cash box and escaped. During the trial, thirty-seven witnesses were questioned. The suspects were identified using a Test Identification of Parade.
The following principles are established for holding the Test Identification of Parade (TIP):
- The Test Identification of Parade (TIP) is not considered significant evidence. These are used to verify the information.
- The major goal is to put the witness's memory to the test during the inquiry stage.
- The Test Identification of Parade (TIP) procedure begins as soon as the accused is arrested.
- Appreciation will be based on the authenticity of the eyewitnesses.
Rajnath Singh, Mahatim Singh, Ram Manam, Munnu Alias Monu v. State of Uttar Pradesh (1978)
This case involves dacoity in relation to a Test Identification of Parade. At night, four dacoits break into Sheo Shanker Tiwari's residence in Sakkapur village. They barged into the house carrying weapons such as a gun, a knife and lathis. They also carried torches. These dacoits tied the family to their beds while they were asleep. They were being threatened with weapons by the daicots. They took items and escaped from home. They discovered one of the dacoits names and filed a complaint against him. The names of the others were unknown, but the family recognized them. They were identified by the parade test. The eyewitness tracked down the others, who were arrested and punished.
Value of identification
The value of Identification is beneficial to both the investigative agency and the accused. Even if the witness is not connected with the accused, he may be able to identify the offender provided a test identification parade is organized as soon as possible.
Identification in court
Section 9 of the Indian Evidence Act, 1872, established the rule to identify the accused as the identification in court. The person identifying in court must confirm the accused's identity, and the person identifying in test identification must verify the same.
Photo identification
There is no legal need for the accused to be identified by displaying images to witnesses. In practice, the police show the photos to the witness to ensure that the offender is properly identified. Photograph identification is not required to be given to the witness if the culprit is apparent in video identification. After nearly seven years of photography, it can no longer be trusted.
R v. Tolson (1864)
This case is about photograph identification. In order to confirm the first husband's identification with the person who attended his marriage as a witness on the marriage certificate. The photograph was acceptable as evidence to identify the image's visual representation of the accused person. The witnesses talk from their recollections of the event through photos. This is just an identification of an accused based on images recognized by witnesses. As a result, the Court decided that pictures, drawings and photofits of crime scenes may be accepted.
The article finishes by summarising Section 9 of the Indian Evidence Act of 1872. The facts are classified as either explanatory or introductory to the relevant facts or facts at issue. The facts must be explained or introduced, and they must be relevant or supportive to the court's argument. It can also be rebutted if an inference is drawn from a disputed fact, and otherwise, it can identify anything or anybody related to the fact or facts in the issue or when the relevant facts occur. The information that demonstrates the relationship between the parties involved in the transaction must also be relevant to the facts.
Different tests are also utilized to determine the facts that can be presented as evidence in court by identifying facts. The identification parade test is used to assess the memory of an eyewitness against the accused. The identification of a person is the process of identifying an accused person or a deceased person using any markings or an identification examination, or through identifying family members. It is also detected through picture identification, which is utilized by authorities to identify the perpetrator from eyewitnesses.
- https://www.shareyouressays.com/knowledge/section-9-of-the-indian-evidence-act-1872-2/120396
- https://www.happyhealthysociety.com/section-9-iea-tip/
Students of Lawsikho courses regularly produce writing assignments and work on practical exercises as a part of their coursework and develop themselves in real-life practical skills.
LawSikho has created a telegram group for exchanging legal knowledge, referrals, and various opportunities. You can click on this link and join:
Follow us on Instagram and subscribe to our YouTube channel for more amazing legal content.


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As the GTA's new condo market experienced a lot of turbulence in 2020, it was also the first time that there were more pre-construction condos sold in the 905 area than Toronto.
Urbanation's latest year-end Q4-2020 Condo Market Highlights revealed that new condo apartment sales declined 28% year-over-year across the GTA to 18,247 units, which was the lowest annual total since 2013 and 15% below the 10-year average of 21,421 units.
The 905 region's sales growth of 9,228 units in 2020 represented the third best year on record, which was in big contrast to the 10-year low for new condo sales in the City of Toronto at 8,959 units.
But, despite this shift towards new condo sales in the 905 region, the overall mix of new units brought to market in 2020 were smaller. What we saw in 2020 was one bedroom and studio units occupying a 60% share of new launches in the GTA, which increased from the 53% share of new launches seen in 2019.
The average condo unit size for new launches was 688 square feet in the GTA, compared to an average of 715 square feet seen in the previous year.
What's interesting is that while sales were lower in Toronto than in the 905 region, the average condo unit size of new launches in Toronto actually increased from 676 square feet in 2019 to 706 square feet in 2020. Meanwhile, the 905 region saw a decline in the average condo unit size for new launches from 735 square feet in 2019 to 690 square feet in 2020.
Let's examine some of the other key highlights from Urbanation's Q4-2020 report that investors should consider as we enter the first half of 2021.
The average sold index price for new condos in the fourth quarter of 2020 reached $891 per square foot across the GTA, which led to annual price appreciation growth of 6% when compared to Q4-2019 ($844 PSF).
In addition, the annual growth rate within the unsold index price was a moderate 5%, with the average unsold index price reaching $1,126 in Q4-2020 compared to $1,070 in Q4-2019.
The overall 10-year average appreciation rate for the sold and unsold index price was 7% and 8% respectively, whereas signs of slowing growth were seen in the City of Toronto with the annual price appreciation rate for the unsold index price declining to 2% year-over-year to $1,377 PSF.
In terms of new projects openings within the GTA, the number of new launches in Q4-2020 remained the same as the previous quarter in Q3-2020. However, what we did see was that a third of Q4-2020 new openings had less than 100 units, which brought the number of units down from the previous quarter of 5,503.
In addition to this decline in total units, the year-over-year rate of absorption also dropped for fourth quarter new openings from 68% in Q4-2019 to 55% in Q4-2020.
With respect to the resale market, there were a total of 5,668 resale transactions in Q4-2020, which was 15% higher than Q4-2019 (4,916 units). Resale volume was also 25% higher than the 10-year average of 4,547 units. The total 2020 resale volume reached 20,009 units, which was down 7% from 2019's 21,443 units.
We also saw the average resale index price in the GTA fall for a third consecutive quarter to $762 PSF and the average end-selling price drop 0.5% year-over-year to $634,000.
This decline is more evident when also looking at Q3-2020 when the average resale price was $655,000, which showed a larger fourth quarter condo market softening for 2020.
Surprisingly, the ongoing COVID-19 pandemic did not slow down the GTA construction industry in 2020. What we saw last year were construction starts for new condos reaching their second highest levels on record at 26,841 units for the year, increasing 10% from 2019 (24,491). In addition, there were a total of 22,473 new condos that were completed, including 4,877 units in 21 buildings in Q4-2020.
Overall completions increased 55% in 2020 compared to 14,468 in 2019. And by the end of 2020 we saw a record high of 81,029 total condo units under construction across the GTA.
"The GTA new condominium market recorded a respectable number of sales in 2020 as the industry pivoted to a virtual sales environment amid lockdowns caused by COVID-19. The shift in activity to the 905 region accelerated last year as demand for relatively affordable suburban sites intensified alongside the broader real estate market," said Shaun Hildebrand, president of Urbanation.
In addition, there wasn't much evidence of future supply chain slowdown in 2020 with 7,165 units in 25 buildings starting construction in the fourth quarter. This would be the third consecutive quarter that had over 7,000 plus starts overall.
Message For Investors
What this report highlights for investors is that in spite of challenges from lockdowns with the pandemic, the GTA condo market still performed quite well. And even though we witnessed condo rents falling at record levels towards 13% annually in Q4-2020, the resale market saw positive price growth at 3.4% during the final months of 2020.
There is no denying that there are still challenges in the market, particularly with rental rates still struggling to maintain positive momentum. But, there is a lot of renewed optimism among investors that are taking advantage of price discounts as we enter the first quarter of 2021.
And when we look at the new condo market, we saw greater balance and a healthy number of sales in 2020 with 11,031 units sold during the second half of the year, which was above the 10-year average for second half sales of 10,491 units.
Finally, investors buying new condos should not be concerned about being cash flow negative as the time it takes for that unit to reach completion should see a market turnaround. Government initiatives to ensure mass vaccinations are key to providing a clearer picture of the condo market recovery for the GTA.


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This is a time of year when we to celebrate our high school and college graduates. It is an exciting, sometimes thrilling time for our young people as they step out on the edge of the nest, test their wings and leap into their future. And that is almost exactly how it works for many of our young people; future focused, idealistic, the world is their oyster (or so they were told at commencement). It is not until they test those wings and see the ground rising beneath them that they think about their finances and the responsibilities which lay before them.
I have many concerns about our educational system, and one of the primary ones is how financial literacy is not part of the curriculum, at all. We are good at preparing them for their chosen field and giving them the skills needed to enter the work force, but never taking the time to help them manage their resources once they land that job and begin their career. My own daughter got a job straight out of college, received a significant salary and a six-page job offer, which contained words, thoughts, notions, and benefits which were completely foreign to her. She at least had the option of asking me for help to understand the nuances of the financial world that she was now entering.
Most of our young people do not have a certified financial planner dad that they can call. Consequently, they enter blindly, often relying on their peers for financial advice and understanding. And these are the good examples of lack of financial literacy. By "good" I mean they have a job, with an income, and benefits.
The less positive examples of a lack of financial literacy are when these graduates find themselves buried in debt with no real means by which to pay it back. Meanwhile, they want to have a lifestyle, which their friends enjoy, causing more problems as the deploy their version of the solution with credit cards. Sadly, I have seen the consequences of this lack of knowledge up close and personal. It is on those days that I wished I were an emergency room surgeon instead of a wealth manager. (For the record it should be noted that I a) don't like blood and b) don't like emergency trauma. This should give you an idea of how uncomfortable conversations can be with debt ladened people.)
As realty sets in, the idealism that they may have had at commencement or at least when they got their first big girl or big boy paycheck dissipates quicker than morning dew in the Kalahari Desert. I remember when I was trying to figure all of this out for the first time. I remember it being a bit like constructing a bicycle while riding it. Challenging indeed. I also recall, not wanting to lean on my dad as I did not want to appear stupid or naïve. I had a fierce independent streak (which still exists) and wanted to figure it out on my own. As you know the rest of the story, I eventually did; but it took a lot of reading and mentoring from people in my profession who saw my desire and helped me to move forward.
I firmly believe it is our job to not only wish our graduates well on their accomplishment but to also make ourselves available to guide them in their financial literacy. We are fortunate to now have so many great resources which we can share… books, web sites, YouTube videos, and the like. If you are looking for some of these resources or would like help, feel free to contact our office for more information.


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SAVE $20: As of Aug. 31, the Fitbit Luxe is on sale for $129.95 at Walmart, Amazon, and the Fitbit website — that's 13% off its $149.95 MSRP.
It only took forever — okay, four months — but Fitbit's most attractive fitness tracker yet has *finally* gone on sale.
Normally priced at $149.95, this spring's fashion-forward Fitbit Luxe is now sitting at just $129.95 at Walmart, Amazon, and Fitbit.com. That's a 13% savings, which is its biggest (well, technically only) discount to date.
To recap, the Luxe is basically a sleek mashup of form and function, with a lightweight, button-free design made of stainless steel and a premium color LED display. (For comparison's sake, all of the other fitness trackers in Fitbit's current lineup are made of plastic and sport a grayscale display.) The whole thing is swim-proof up to 50 meters and lasts up to five days on a single charge, so don't feel like you need to exclude it from any last-minute summer excursions.
Feature-wise, you can pull up the Fitbit app on your Luxe for 24/7 heart rate monitoring, activity tracking, and nearly two dozen on-wrist exercise modes; Fitbit's also equipped it with its Active Zone Minutes tool, which uses that heart rate data to track your progress toward weekly workout goals. Pair the device with your smartphone, and you'll add call and text notifications and a real-time GPS to the mix — it works equally well with iOS and Android, FYI.
For even more health-tracking help, a $9.99/month Fitbit Premium subscription will unlock advanced metrics (including blood oxygen saturation and skin temperature readings), sleep analysis, special activity challenges, and Wellness Reports based on your stats. Conveniently, all three of the aforementioned retailers that have the Luxe on sale right now have been so kind as to throw in a free six-month trial (a $59.94 value) with your purchase.
Take your pick from three different styles: black/graphite stainless steel, lunar white/soft gold stainless steel, or a rosy orchid/platinum stainless steel.
Explore related content:
Topics Fitbit Fitness Trackers


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Tag: 2017
Surviving my life hurdles in September 2017
Hi my friends, I hoped that you enjoyed the Summer and are busy welcoming in Autumn!
Personally, I love Autumn, it's my favourite season by far. This may seem an odd choice to some but there's something about the … Read the rest
Surviving my life hurdles in August 2017
Hello my friendly readers! I'm doing a little happy dance right now because, as rubbish as I felt last month, this month has been a whole lot better! My head has been fairly clear of the dreaded brain … Read the rest
Surviving my life hurdles in July 2017
Hi guys, I'm still here I've just had a bit of a tough time of it lately! I'm so glad I'm now able to get back to my blog, I've missed it so much. Unfortunately, I recently had an awful … Read the rest
Surviving my life hurdles in June 2017
I can't believe it's now June and six whole months since I started blogging. I've found a whole new community of supportive people and made some great online friends along the way. I love being able to help others by … Read the rest
Surviving my life hurdles in May 2017
Hello May! Such a lovely month to look forward to. Hopefully with some great weather which I can enjoy fully before hay fever season kicks in at the start of June!
It's great to be feeling so much more positive… Read the rest


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Isentia Group buys China Newswire
Sydney-based ASX-listed media intelligence firm Isentia Group bought China Newswire earlier this month. Financial terms were not disclosed.
Following the acquisition, China Newswire CEO Danny Levinson will become Asian regional director at Isentia with plans to increase the company's Asian business. Isentia already has 150 staff working at its offices in Beijing, Shanghai and Hong Kong.
The deal is believed to have closed at the end of 2016, with notifications to staff and China Newswire clients going out earlier this month.
China Newswire, which has been operating in China for almost 10 years, claims to reach 30,000 media outlets, journalists, social media writers and key online influencers, providing software service content marketing and content syndication.
China Newswire was previously owned by US Company Vocus which merged with Cision which also bought PR Newswire.
Tencent in JV with Thailand's Ookbee
China's Tencent has formed a joint venture with Thai startup Ookbee to launch Ookbee U, a user-generated digital content platform which will comprise comics, music, blogs, and stories contributed by users. The aim is to generate over one million content items over three years. The joint venture is part of Tencent's increasing push into Southeast Asia.
SPH profit drops despite newspaper revenue increase
Singapore Press Holdings reported a 43.8% fall in its first-quarter net profit of S$45.7 million (A$42.8m). Group operating revenue for the three months ended November 30 fell 6.6% YOY. The company's media division reported a 9.5% revenue drop led by a 13.5% fall in ad revenue. But circulation revenue was up 1.8% YOY, due in part to newspaper cover price increases implemented on March 1 2016.
Hong Hong's TVB Network quits the pay-TV business
TVB Network Vision this week told the Hong Kong government and the Communications Authority that it will surrender its pay-TV licence because it has been operating at a loss since its 2004 launch. The company blames rampant online piracy as one of the main reasons for its decision. A company spokesman said, "Virtually all the contents provided by TVBNV have been pirated and made available on a large number of illicit websites, apps and set-top boxes, which led to increasing subscriber churn rate."
iflix launches in Pakistan
Kuala Lumpur-based internet TV service iflix has launched in Pakistan and is offering potential customers a 30-day free trial via its website. Farees Shah, iflix Pakistan general manager, said, "We are hyper focused on localisation as we redefine television for millions of viewers. From content to marketing, the consumer is at the core of everything we do." Iflix members in Pakistan can access popular and award-winning local dramas through a multiyear content licensing agreement with leading entertainment drama channel Hum TV.
New rights deal for Asia's Got Talent
Sony Pictures Television Networks Asia has secured rights to season two of Asia's Got Talent by signing a multiyear agreement with FremantleMedia International and Simon Cowell's Syco Entertainment. Auditions will be held in various cities throughout Asia in the coming months with the premiere of Asia's Got Talent Season 2 slated for the second half of the year. George Levendis, head of international at Syco Entertainment, said, "With the Got Talent franchise now reaching over 70 commissions across the world we are extremely pleased to see Got Talent back on air on AXN in 2017 as part of this multiyear agreement."
Paramount Channel to launch in Vietnam
Vietnam's International Media Corp has launched Viacom International Media Networks' Paramount Channel on its HTVC cable service. The launch was in Ho Chi Minh City on January 11, but the channel first aired on January 1 2017.
International Media Corp is a Viacom International Media Networks licensee partner for MTV Vietnam, and for the first Nickelodeon-branded block on International Media Corp's free-to-air Vietnam channel, YouTV.
Paramount Channel is a high-definition 24-hour movie channel which has been launched via Digicel in the Pacific Islands and on TrueVisions in Thailand.
International Media Corp was founded in 2008 and has four nationwide channels in Vietnam – TodayTV, MTV Vietnam, YouTV and SNTV.
PCCW's Viu OTT service to launch in Thailand
Hong Kong's PCCW will expand its regional media presence this year after reporting a 1% increase in core profit for 2016. The company's Viu OTT service is already available in Hong Kong, Singapore, Malaysia, Indonesia and Malaysia, and entry into the Thai OTT market is scheduled for the first quarter of this year.
Korea's tvN Movies to launch in Singapore
Korea's CJ E&M will launch tvN Movies – the first overseas television channel to exclusively air Korean movies – in Singapore in January and expand to Malaysia, the Philippines and Indonesia this year. The company has signed a contract with StarHub in Singapore to broadcast tvN Movies to over 540,000 households. The channel's films will also be available to Singaporeans online via video-on-demand on StarHub Go, the telecom company's online streaming service.
HBO Asia seeking new Thai partner
HBO Asia is seeking a new broadcasting partner in Thailand following the curtailing of its six channels – HBO HD, HBO Signature, HBO Family, HBO Hits, Cinemax, and Red by HBO – by TrueVisions earlier this month. A new Thai deal with Singapore-based HBO Asia is expected to be announced in February. To compensate Thai viewers for the temporary loss, HBO Asia will run a free-view service of its original series Halfworlds Season 2 on its official website, starting from 22 January. The Thai broadcasting director on Monday threatened TrueVisions with penalties if it refuses to finalise remedial measures for subscribers affected by the cancellation of HBO's six movie channels.
Mediaweek Asia: In Brief
• Chinese state broadcaster CCTV has rebranded its international operations as China Global Television Network, or CGTN, consisting of six TV channels, a video content provider and a digital media division. CGTN has production centres in Washington DC and Nairobi and a Europe production centre is also planned.
• Netflix's Southeast Asia competitor, Singapore-based HOOQ, has raised $25.2 million (A$33.6m) more from existing investors – Singtel , Warner Bros. Entertainment, and AXN Investment, a Sony Pictures subsidiary. HOOQ streams into India, Indonesia, the Philippines, Thailand and Singapore.
• Thailand's TV channels and radio stations can legally resume normal broadcasting of all entertainment programs today, 100 days after the death of King Bhumibol Adulyadej.
• Mediacorp has produced Junction Tree, Singapore's first multilingual show series for preschoolers which is due to debut on its Okto channel on February 27, 2017. Each episode contains English-Chinese, English-Malay and English-Tamil versions, with a host for each.
• Cambodia's competitive English-language daily market – where three dailies including the Australian-owned Phnom Penh Post slug it out in a small market – has claimed another victim with the long-standing Saturday edition of the Cambodia Daily shutting down.
• The world premiere of Angelina Jolie's Netflix flic, First They Killed My Father, will be held on 18 February in Siem Reap Cambodia, about seven months before its release on Netflix.
• South Korea plans to deregulate the domestic pay-TV industry by introducing regulations unifying the operating licences of cable TV, satellite broadcasting and IPTV service providers to enhance global competitiveness.
• The Korea Communications Commission – South Korea's broadcasting and communications authority – is investigating the need to regulate online advertisements. This follows growing concerns about the unregulated massive ad profits made by internet portal sites and social networking service providers.


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This trampoline is best for children in our opinion, but that probably won't stop some adults from hopping on. And why not? Its 220-pound weight capacity means that multiple children can use this trampoline together without overloading its surface.
It also means that a single adult can use it, though probably not too vigorously. A parent and child may even be able to use it together, depending on their combined weight.
We're not saying that this is a trampoline for adults; after all, you only have to look at it to see that it's designed for children. But if you want to do some mild bounce aerobics while your child is napping, hop on!
Seamless Safety
The only difficulty you may face would be getting on and off this trampoline. Since the safety netting is secured directly onto the trampoline, you have to use the opening to get in and out.
That being said, the seamless safety netting is good from a safety perspective. We were enthusiastic about this kind of design on the Skywalker Jump N' Dunk trampoline we reviewed prior to this one.
What makes a seamless net so great is that you can't get fingers or limbs caught in it if you fall or slip while jumping. The safety padding on top of the springs is also stitched directly to the trampoline.
Is Your Child a Toddler?
If you're looking for something for young children, this is our favorite pick for you. The safety netting is excellent, the net poles are well padded, and the rebound is sluggish enough for small, safe bounces.
If, however, you want something for a toddler who's still developing her balance, we want to direct your attention to the Skywalker Mini Bouncer that we reviewed elsewhere on this site.
Though we love this particular trampoline, it's simply not made to support the needs of a toddler who isn't very stable or coordinated. The padded safety bar on the Skywalker offers extra stability for toddlers who choose to grab onto it.
- The seamless netting makes this a very safe child's trampoline.
- The jump mat and the safety padding over the springs are also seamless.
- The 220-pound weight limit means that you can use this trampoline yourself.
- It may be difficult for adults to fit through the safety net's opening.
- The straight legs won't last as long as W-shaped legs


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Thank you so much for talking with me, I think i will pick up some manuals on this tv and the specific things you mentioned and see what i can do on my own. without blowing myself up :)
again thank you and happy valentines day to you
mine is the same TV have the same problem but mine usually turn on int he morning then if we turn it off it stays on the stand by mode for hours
I'm having the exact same problem.....got up this morning to turn on the TV and the light is blinking about 7 times and no light, no sound, no picture...HELP ANY SOLUTIONS!
my tv does the same start up sounds ad the stand by light blinks 7 times.
Mine is having the same problem. The first time I left it unplugged for a day and it came back on when I plugged it in. I had left it on several days suspecting a power supply issue. Had a storm last night and power went off, now it won't start-up again. Funny thing I had a 27" Sony Trinitron, about 10 years old that did the same thing about 6 months ago. A cold day before I buy more SONY junk.
My tv sounds like it is going to power on, but there is no picture. This was after an electrical outage which we have had before and nothing has gone wrong. The standby light continues to blink a few times slow and then fast.
I have disconnnected the tv and reconnected, but to no avail. I did not leave it disconnected overnight like someone suggested.
Please help!
Thank you,
I have the same problem with my SONY TRINITRON KV32HS500...I hear about this issue with this tv over and over...hmm...I wonder if is a manufacture problem...I called Sony and they say is not, which after reading all your posts,sounds hard to beleive...I tried everything in the book to fix it and called about 3 repair shops. Fixing this will cost between $300 + to $600 + depending upon if the "flayback" or Conection Board" can be fixed or needs to be replaced...Is it worth the money and effort? Warranty for this service is a max of 90 days...after reading your postings I've decided it is not...specially if like many of you have said...even after repairing it, the problem cames back...it is unfortunate that SONY is not owning up to their product...this DEFINATELY IS a manufacture issue...one thing is clear though...I WILL NEVER BUY ANOTHER SONY PRODUCT...thanks for your postings...you all saved me few hundred bucks and more frustration...Thanks!!
Just got the same problem today (2-19-08) that everyone else is getting. Sounds like the TV will turn on, but just get a black screen and the blinking lights. Have owned the TV for about 4-5 years also. It's too much of a coincidence that all these units are suddenly breaking at about the same age.
Have same problem, bought tv 5 yrs ago, stand by blinks numerous times, I have noticed when this started happening, if tv is OFF for a period of time, I was able to power on, recently .... I can't have it OFF for 10hrs or so and repower on anymore.
I'm having the same problem. Bought our TV just about 5 years ago. I have the standby light blinking 7 times, all the pop on sounds, but no picture. This is ridiculous. We all need to contact Sony.
Exact same problem. Seems like it turns on, then turns off and stand by light blinks 7 times. I'm going to contact the repair shop today to see how much this costs to fix. Very frustrating. I also purchased a Sony cam corder last year that also broke. Sony must be going through a quality issue. Wouldn't mind if I didn't pay over $1,000 for this T.V.
Same exact thing with mine just 2 days ago...sony wants a $99.00 trip charge...I'm sure they are well aware of this issue...
Add me to the list of Sony rejects. I bought mine from a TV shop, took it back to them for repair. It powered up in their shop but when I got it back home, nothing. Love the tv if it ever works.
TV blinking on stand by mode and wont turn on.
I can't believe this problem is so common to this particular Sony TV. Happened to me the other day, too. "Pops" like it's going to turn on, but no picture or sound....only Standby light blinking 6-7 times, hesitates, then 6-7 times again. I'm nursing mine by not only turning the TV off at night, but pulling the plug out of the wall. It sits all night totally unplugged from the power source. In the morning, I plug it back into the wall receptacle and it comes back on. I tried this after about 4 hours one day and it would not come on. Seems it has to be turned off for a good 8 hours or so before it will work. This is just a band-aid, I'm sure. I am deciding whether to let the Sony service people come out and look at it. I want a ballpark figure to fix it before I decide to let them come out to I can make a good decision about whether to put that kind of money into it or buy a new TV altogether. I'm so disappointed after reading how common this problem is. I thought Sony was one of the best brands. I paid $1500 for this TV 5 years ago...it should last 10 years like my last one did.
I have been having the same problems for the past one month. I have been pushing the power button again after it stops blinking from the first time. I hope someone can find a better solution soon.
Mine started this yesterday and yes when I hit the button again it turns on too. My question is does it cost a lot to get this fixed?
My problem is similar. However if I hit power button again it comes on normally.
This symptom is usually caused by a breakdown in the power-supply circuit. in most modern receivers (transistorised and/or ic), it may also be caused by a breakdown in the horizontal deflection circuits (horizontal oscillator, pre-drive or drive circuits.). this is because the supply volatages for the tuner, video intermidiate frequency(VIF), video amplifier, sound intermediate frequency(SIF) and vertical output circuit are usually supplied by the horizontal output circuit. but if you are not inclined with this kind of job, better bring it to a qualified tv technician. good luck and happy valentine!
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On Leap Day, February 29th, 2012, the Magic Kingdom hosted it's first ever 24 hour day. The park opened to a huge crowd at 6:00 a.m. Two of my children and I were there for the entire celebration. We even received the free ears that were given to those who pre-registered. According to miceage.com's Al Lutz, the Magic Kingdom, along with Disneyland/California, Adventure will be open 24 hours on May 24th, 2013. There aren't many details but Mr. Lutz posted,
"March 29, 2013: Monstrous Summer: In an attempt to help the limp Limited Time Magic campaign, and to kick off the upcoming "Monstrous Summer" marketing slogan, Disney will bring back a surprise hit from last year – the 24 Hour Party. On Friday May 24th the all night party into Saturday morning will be held in both Disneyland and DCA. After last year's party devolved into a near-riot at the main entrance after 9PM, while everyone above lower-management went home at 5PM and missed the anarchy, you can bet the senior suits will be there late this time. Disneyland's parking department is planning for gridlocked streets and backed up freeways again, and it promises to be a logistical nightmare for everyone. A smaller 24 hour party will also be held that night at WDW's Magic Kingdom Park. -Al Lutz
I'll keep an eye out for further details.
I also recently heard that the Magic Kingdom is considering a Limited Time Magic event that will reunite all of Tink's friends for a week. Supposedly, they will all join together for a single meet and no autographs will be given. Instead, guests will be given the pre-autographed cards that have become common place. If the rumor is true the event will take place within the next month.
Disneyland recently allowed guests to vote online for their upcoming Long-lost Friends Week. The results of the polling haven't been released yet, but I heard that Disneyland's Long-Lost Friends week will be taking place this spring after the Spring Break craziness dies down.