Young Modulus Experiment

Experiment 1: Young Modulus Title:Bending of beam and coefficient of elasticity. Objective: To study the relationship between load, span, width, height and deflection of a beam, places on two bearers and affected by a concentrated load at the centre. :To ascertain the coefficient of elasticity for aluminium, brass and steel. Results: Measurement of test specimen (a) For beam material – Steel | Length, L (mm)| Thickness, h (mm)| Width, b (mm)| 1st reading| 650| 3. 15| 18. 97| 2nd reading| 650| 3. 11| 19. 03| 3rd reading| 650| 3. 12| 18. 97| Average reading| 650| 3. 13| 18. 99| (b) For beam material – Aluminium Length, L (mm)| Thickness, h (mm)| Width, b (mm)| 1st reading| 650| 3. 25| 19. 15| 2nd reading| 650| 3. 21| 19. 23| 3rd reading| 650| 3. 21| 19. 18| Average reading| 650| 3. 22| 19. 19| (c) For beam material –Brass | Length, L (mm)| Thickness, h (mm)| Width, b (mm)| 1st reading| 650| 3. 31| 19. 05| 2nd reading| 650| 3. 34| 19. 20| 3rd reading| 650| 3. 35| 19 . 09| Average reading| 650| 3. 33| 19. 11| Two simple supports end. (a) Deflection of test specimen [ Beam material-Steel ] Mass(gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)| Average Deflection (mm)| 100| 0. 981| 0. 5| 0. 45| 0. 48| 0. 43| 200| 1. 96| 0. 85| 0. 88| 0. 85| 0. 86| 300| 2. 94| 1. 30| 1. 32| 1. 38| 1. 33| 400| 3. 92| 1. 74| 1. 80| 1. 81| 1. 78| 500| 4. 91| 2. 20| 2. 24| 2. 25| 2. 23| (b) Deflection of test specimen [ Beam material-Aluminium ] Mass(gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)| Average Deflection (mm)| 100| 0. 981| 1. 18| 1. 15| 1. 16| 1. 16| 200| 1. 96| 2. 43| 2. 54| 2. 40| 2. 46| 300| 2. 94| 3. 72| 3. 67| 3. 72| 3. 70| 400| 3. 92| 4. 98| 5. 08| 5. 10| 5. 05| 500| 4. 91| 6. 07| 6. 20| 6. 15| 6. 14| (c) Deflection of test specimen [ Beam material-Brass ]Mass(gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)| Average Deflection (mm)| 100| 0. 981| 1. 02| 0. 97| 0. 90| 0. 96| 200| 1. 96| 1. 80| 1. 78| 1. 74| 1. 77| 300| 2. 94| 2. 67| 2. 78| 2. 66| 2. 70| 400| 3. 92| 3. 49| 3. 57| 3. 52| 3. 53| 500| 4. 91| 4. 37| 4. 41| 4. 37| 4. 41| One fixed end and one simple support end. (a) Deflection of test specimen [ Beam material-Steel ] Mass(gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)| Average Deflection (mm)| 100| 0. 981| 0. 26| 0. 23| 0. 27| 0. 25| 200| 1. 96| 0. 48| 0. 45| 0. 47| 0. 47| 300| 2. 94| 0. 69| 0. 70| 0. 70| 0. 0| 400| 3. 92| 0. 97| 0. 88| 0. 88| 0. 89| 500| 4. 91| 1. 15| 1. 12| 1. 12| 1. 13| (b) Deflection of test specimen [ Beam material-Aluminium ] Mass(gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)|Average Deflection (mm)| 100| 0. 981| 0. 60| 0. 67| 0. 69| 0. 65| 200| 1. 96| 1. 28| 1. 19| 1. 20| 1. 22| 300| 2. 94| 1. 80| 1. 80| 1. 82| 1. 81| 400| 3. 92| 2. 37| 2. 43| 2. 45| 2. 42| 500| 4. 91| 2. 97| 2. 98| 3. 01| 2. 99| (c) Deflection of test specimen [ Beam material-Brass ] Mass (gram)| Load (N)| Deflection #1 (mm)| Deflection #2 (mm)| Deflection #3 (mm)| Average Deflection (mm)| 100| 0. 81| 0. 47| 0. 42| 0. 48| 0. 46| 200| 1. 96| 0. 90| 0. 86| 0. 86| 0. 87| 300| 2. 94| 1. 30| 1. 28| 1. 30| 1. 29| 400| 3. 92| 1. 73| 1. 70| 1. 71| 1. 71| 500| 4. 91| 2. 14| 2. 14| 2. 13| 2. 14| Calculations: * Two simple supports end To calculate the moment of inertia : I = bh312 I = Moment of Inertia ( m4 ) b = Width of beam ( m ) h = Thickness of beam ( m ) To determine the beam Young modulus : E = F? (L348I) E = Young modulus ( Pa ) F = Force/load applied ( N ) ? = Deflection ( m ) L = Beam length ( m ) I = Moment of Inertia ( m4 ) F? = Slope of graph line deflection versus force ( N m-1 )Beam material – Steel I = bh312 = 18. 99 ? 10-33. 13 ? 10-33 12 = 4. 853? 10 -11m4 E = F? (L348I) = 4. 9-0. 980. 00223-0. 00043(600? 10-3)3484. 853? 10-11 = 3. 920. 00180. 2162. 329 ? 10-9 = 201. 94 GPa Beam material – Aluminium I = bh312 = 19. 19 ? 10-33. 22 ? 10-3312 = 5. 339? 10 -11m4 E = F? (L348I) = 4. 9-0. 980. 00614-0. 00116(600? 10-3)3485. 339? 10-11 = 3. 920. 004980. 2162. 563 ? 10-9 = 66. 35 GPa Beam material – Brass I = bh312 = 19. 11 ? 10-33. 33 ? 10-3312 = 5. 880? 10 -11m4 E = F? (L348I) = 1. 962-0. 9810. 00177-0. 00096(600? 10-3)3485. 880? 10-11 = 0. 9810. 000810. 2162. 822 ? 0-9 = 92. 69GPa * One fixed end and one simple support end I = bh312 I = Moment of Inertia ( m4 ) b = Width of beam ( m ) h = Thickness of beam ( m ) E = F? (3. 5L3384I) E = Young modulus ( Pa ) F = Force/load applied ( N ) ? = Deflection ( m ) L = Beam length ( m ) I = Moment of Inertia ( m4 ) F ? = Slope of graph line deflection versus force ( N m-1 ) Beam material – Steel I = bh312 = 18. 99? 10-33. 13? 10-3312 = 4. 853? 10 -11m4 E = F? (3. 5L3384I) = 4. 91-0. 9810. 00113-0. 000253. 5(600? 10-3)33844. 853? 10-11 = 3. 9290. 000880. 7561. 86 ? 10-8 = 181. 47 GPa Beam material – AluminiumI = bh312 = 19. 19? 10-33. 22? 10-3312 = 5. 339? 10 -11m4 E = F? (3. 5L3384I) = 4. 91-0. 9810. 00299-0. 000653. 5(600? 10-3)33845. 339? 10-11 = 3. 9290. 002340. 7562. 05 ? 10-8 = 61. 92 GPa Beam material – Brass I = bh312 = 19. 11? 10-33. 33? 10-3312 = 5. 880? 10 -11m4 E = F? (3. 5L3384I) = 4. 905-0. 9810. 00214-0. 000463. 5(600? 10-3)33845. 880? 10-11 = 3. 9240. 001680. 7562. 26 ? 10-8 = 78. 13GPa Theoretical value for young modulus of Steel = 200GPa Theoretical value for young modulus of Aluminium = 69GPa Theoretical value for young modulus of Brasses = 100-125GPa Discussion :Based on the results, the experimental young modulus for Steel is 201. 94 GPa by using two simple supports end. Besides that, the experimental young modulus for Aluminium is 66. 35 GPa and for Brass is 92. 69 GPa. On the other hand, when the test is carried out by using one fixed end and one simple support end, the experimental young modulus for Steel is 181. 47 GPa, Aluminium is 66. 35 GPa and Brass is 92. 69 GPa. Based on the results from the both method, the coefficient of elasticity for Aluminium is the highest among Steel and Brass as it has the lowest value of young modulus.By comparing with the theoretical young modulus for Steel, Aluminium and Brass, the experimental young modulus for specimen by using two simple supports end is more accurate than using one fixed end and one simple support end. This is because when the beam is tighten only at one side, it will causes the beam to deflect unequally at both side. Thus, the dial gauge readings recorded will be inaccurate. There are some factors that may affect the experimental results to be inaccurate when this experiment is carried out.One of the factors that lead to inaccurate results is because of the atmosphere around the laboratory. The strong air from the air-conditioner will cause the load to be unstable and shaking when the reading is taken. Thus, the readings in the dial gauge will be changing as the load is moving. Besides that, misalignment error will also affect the experi mental results to be inaccurate. The dial gauge is not placed to the center of the test specimen. This is important because the deflection of a beam placed on two bearers will be affected by a concentrated load at the centre.Moreover, parallax error may be occur when adjusting the height of the gauge so that the needle touched the test specimen. This error occurs because different people have different viewing of the measurement at an angle. Furthermore, the dial gauge must be set to 0. 00mm every time the load hanger is mount on the center of the test specimen. This steps need to be done before the readings is taken so that the results will not be interfere by the previous experimental results. The readings by the dial gauge must be taken when it is already fixed and stabilize.Therefore, softly tap on the dial gauge until the reading did not change to ensure that the load had already stabilize before the dial gauge reading is recorded. Conclusion : When the width and the height of the beam increases, the moment of inertia calculated will increase. Besides that, when the load and span increases, the deflection of a beam will also increases. This shows that the load and span is directly perpendicular to the deflection of a beam. Based on the results from both method, the coefficient of elasticity is increasing from steel, brass and aluminium.

Goodwill Impairment Testing Essay

Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: Fitness Equipment. Golf Equipment. Hockey Equipment. Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand Three reporting units are appropriate because discrete financial information is available for each component, each component is a business, and each component is managed separately. The Fitness Equipment component is Galaxy’s largest reporting unit. Over the years, various acquisitions have resulted in recorded goodwill of $200 million assigned entirely to this reporting unit. The Golf Equipment component is a large golf equipment manufacturer that was acquired in 2004. Upon acquisition of the business, Galaxy recorded $130 million of goodwill that was assigned entirely to this reporting unit. The Hockey Equipment component is a small hockey equipment manufacturer acquired in 2003 to gain entry into the very profitable hockey equipment market. Galaxy recorded $30 million of goodwill related to this acquisition, which was assigned entirely to this reporting unit. Galaxy has elected an annual goodwill impairment testing date of December 31 for all three reporting units. In December 2010, Galaxy management engaged Big Time LLC (Big Time), a reputable external valuation firm, to perform three annual ASC 350, Intangibles — Goodwill and Other, impairment analyses (one for each reporting unit) on the $360 million of goodwill recorded by Galaxy as of December 31, 2010. Previously, management had performed the annual goodwill impairment analysis internally. However, given the increasing complexities involved in the calculation and resource constraints at Galaxy, the company decided to use a third party. Through early discussions with Galaxy’s management and Big Time, it was expected that the entity was going to pass step 1 of the goodwill analysis for all three reporting units with a significant cushion (i.e., the estimated fair value of each reporting unit significantly exceeded the book value) for each reporting unit. This was also consistent with the goodwill analysis that was performed internally by Galaxy in the previous year. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Galaxy management indicated that the significant cushion was likely because 2010 Q4 sales were very strong, and strong sales were also expected for 2011and beyond. Big Time completed its analysis in late January 2011 and, as expected, Galaxy passed step 1 of the annual goodwill impairment test for each reporting unit. Galaxy’s common share price was $56.75 as of December 31, 2010. Note: As of December 31, 2010, Galaxy’s share price was $56.75 and 46 million shares were outstanding, indicating a market capitalization of $2.6 billion. The implied control premium of 18 percent is viewed by management as reasonable. First Quarter of 2011 Management released Q1 earnings, which were slightly below expectations. In a Q1 press release, Galaxy attributed the lower earnings to the slowing economy and reduced consumer spending on recreational activities. Galaxy’s common share price fell to $49.25 after the release of Q1 earnings. Second Quarter of 2011 Management released Q2 earnings on July 15, 2011. As in Q1, Q2 earnings were also below expectations because the slowing economy resulted in continuing reductions in consumer spending. In Galaxy’s press release, management discussed the impact of the slowing economy on its business. Further, the company experienced additional pressure on its sales during the quarter as a result of an increase in sports equipment manufactured in China that was being sold at large discount retailers. The equipment has a lower price point, which is appealing to consumers during difficult economic times. Historically, Galaxy has not experienced significant competition from imports because the quality of the imports is inferior to the quality of the sports equipment manufactured by Galaxy. Galaxy’s common share price fell to $45.25. Third Quarter of 2011 During the financial close process, management considered performing an  interim goodwill impairment test but, after reviewing ASC 350, determined it was not necessary. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Page 3 Management released earnings on October 15, 2011, and indicated that although Q3 earnings were significantly below expectations because of a continued slowing economy and reduced consumer spending, revenue would rebound in Q4 as retailers stocked up for the holiday shopping season. Historically, Q4 has been the strongest quarter for Galaxy with Q4 sales representing more than 50 percent of the company’s annual sales. Galaxy’s common share price fell to $31.50 after the earnings release. On September 15, 2011, the FASB issued ASU 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-202 on testing goodwill for impairment. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). The carryforward option permitted in ASC 350-20-35-29 was removed. The amendments are effective for an nual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted; however, Galaxy elected NOT to early adopt this guidance when performing their annual goodwill impairment test as of December 31, 2011. Year-End 2011 As Galaxy prepared for its annual goodwill impairment test, management determined that (1) assets and liabilities of the Fitness Equipment and Hockey Equipment reporting units had not significantly changed, (2) the most recent fair value determinations (the 2010 analysis prepared by Big Time) for both reporting units resulted in an amount that exceeded the carrying amounts by substantial margins, and (3) on the basis of its analyses, there  have been no significant events or circumstances that would cause the fair value to fall below book value for both reporting units. As a result, management decided to carry forward the prior-year step 1 analyses for the Fitness Equipment and Hockey Equipment reporting units. Management believed that ASC 350 supported its determination to carry forward these analyses. For the Golf Equipment reporting unit, management used the analysis created by Big Time last year and updated it as of December 31, 2011, by using the same growth rate and discount rate as in the prior year. On the basis of this updated analysis, management concluded that the Golf Equipment reporting unit passed step 1. A summary of Galaxy’s 2011 annual goodwill impairment test follows: * We have elected to carry forward the fair value as of December 31, 2010. Note: On December 31, 2011, Galaxy’s share price was $27.50 and 50 million shares were outstanding, indicating a market capitalization of $1.375 billion. We firmly believe that the reporting unit fair values represent management’s view of the company’s business and expectations. The market has undervalued the company’s stock. Accordingly, the implied control premium of 120 percent is viewed by management as reasonable given the overall market climate. Galaxy released year-end earnings on January 25, 2012. On the basis of the annual earnings release and the lack of an expected Q4 rebound, Galaxy’s common share price fell even further, from $27.50 on December 31, 2011, to $21.25 after the earnings release. Galaxy filed its December 31, 2011, Form 10-K on February 10, 2012. Required: Should management have performed an interim goodwill impairment test as of September 30, 2011? Assume no interim test is required. Was management justified in carrying forward the prior-year goodwill impairment test for the Fitness Equipment and Hockey Equipment reporting units?

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Nutrition in Our Schools - Research Proposal Example It is imperative that this problem is dealt with and addressed with the urgency it deserves. We should, therefore, emphasize educating our youth especially teenagers and use them as missionaries to educate the entire community across Florida. This will extend to the rest of America and the world as a whole about the alarming effects of this problem. Due to the lapse of nutritional sense in America, I have taken it as my agenda to the champion teaching of nutrition classes among teens in Florida. This is so that we can have a breeding ground where we can get personnel who can tackle this problem in the near future in Florida and across the globe. This will in a great way help get rid our region certain self-inflicting diseases and turn better the health of our future. With this, many people taking poor diets, one has to really ask: who is actually paying attention to what is going on persons taking poor nutritional diets?  Currently, the negative impacts on health have been predominantly caused by poor nutrition. As a result, the latest statistics are above board and stress further the need for the urgent remedy through teen education. For instance, it has been noted that 11% of high school students suffer from nutritional disorders, and 30% is the percentage of persons who die because of disabilities. It has also been noted t hat 33% of persons losing their lives due to cancer all trace their way back to poor nutrition. The teenagers that we endeavor to empower have also been revealed by statistics to have very serious problems. This is especially young women whereby 90% of those who suffer from nutritional disorders who are within the range of 12-25 years are actually women. The numbers of child deaths, which are cancer-related are about 50% (Caroldo 58).

Evaluating Communication Strategies Essay Example for Free

Evaluating Communication Strategies Essay You are working as a human service worker at a local United Way agency that serves several multicultural clients. In addition to the multicultural aspect, the agency also serves children, women, the elderly, and the homeless. Your manager has asked you to decide the best communication approach for each of these clients. Answer the following questions: What would you need to learn or know about each of your clients in order to communicate effectively with them? What strategies or techniques do you believe would be the best approach to take when communicating with each of these clients? How might you need to adapt your communication approach from one individual to the next? Working in the Human Services field can provide you with many different types of job opportunities each requiring their own specific needs to clients, many different types of clients that is. To communicate in an effective way with clients getting to know about them is a great start. Listen is top priority to understanding and getting to know your clients. Active listening describes the effort on the part of the listener. Active listening involves giving verbal feedback on the content of what was said, along with recognition of the feelings underneath. Qualities of a good listener include: being non-aggressive, being self-confident, having the ability to let things go along with the ability to work things out. Listening opens the door to meaning. When you hear the person, understand the situation and the feelings, then you are in a position to take constructive action or to reply to her or him in a way that makes sense. Helpful listening helps people look at their ideas, plans, hopes, concerns, fears, etc. It helps them gather information, solve their problems themselves and try out other alternatives. * Communication may seem easy, but to many peoples surprise it is something that has to be learned and practiced. Some of us have developed poor listening skills; we may be judgmental or dont allow others to speak. Some of us may use close-ended questions exclusively, and do not allow others to explore and contribute to  the discussion. A few strategies and or techniques that allow us to see a better approach to communicating can be using open-end questions such as Where would you like to begin? What options have you explored? Which concern would you like to talk about first? Can you tell me more about that? Open-ended questions encourage the exploration of thoughts and feelings by leaving individuals free to answer in any way they choose. On the flip side, closed sided questions s force a specific answer. They often present themselves as roadblocks to good communication. Sometimes you need specific information (i.e. what city do you live in?). Be sure the information you request is relevant to the persons situation. Use fact-finding, limited-response questions sparingly. A closed question allows for a limited response. Understanding that each client is different from each other, focusing on each client while actively listen, not judging and knowing that the client is there for help is a way to adapt your communication between clients and or patients.

The Mixing of Cultures Essay Example for Free

The Mixing of Cultures Essay Pepee,Joseph, The White Women of Genesee. The World Turned Upside Down. Boston: Bedford, 1994. Occum,Sampson, A Short Narrative of My Life. The World Turned Upside Down. Boston: Bedford, 1994 The World Turned Upside Down Chapt. 2. Boston: Bedford, 1994. In early America as the Europeans began to colonize the land, most Europeans did not think too kindly of these very different brown people that already inhabited this space. The European thought leaned greatly towards the idea of the Native Indians being of a barbaric and heathenness culture that must be changed (converted and educated) or eliminated, however, the exchange of culture frequently went both ways and sometimes those very differences in culture proved to be a great seduction to the non-Indian people. Some European immigrants found a great appeal to the Indian way of life by embracing the Native American way of; speaking, eating, dressing, hunting, farming etc. Others went on their own free will to go live with the Indians. Marrying and adopting outsiders was customary to some Indian traditions and with the rise of neighbors that were not Indian, the natives sought to intermarry due to population losses. Children from these marriages often became mediators in dealings between the European and Indian cultures. The story of Mary Jemison reflects that mixing of cultures and the affinity that can develop to the Native way of life. She was taken captive by the Indians at fifteen years old then adopted into a loving Indian family. As the years went by she adapted and grew to love her Indian family and friends. She married an Indian and considered herself one of them. Mary Jemison was one of many captives who eventually refused the opportunity to come home, finding life in Indian society more rewarding. Many people- then and today- have an attraction to the Indian culture for the very differences that the Europeans sought to destroy them. Those differences seemingly so unique and different from our culture; and though the European culture from a distance won the battle of incorporating their way of life into a new nation and an eventual political superpower, the native culture did leave a humble cogitation on America as it emerged.

The Geotechnical Engineering On Soil Engineering Essay

The Geotechnical Engineering On Soil Engineering Essay Many soils can prove problematic in geotechnical engineering since they can expand, collapse, undergo excessive settlement, have a distinct lack of strength or be corrosive. Thus different soils have different weaknesses and cause different problems this problems can range from a small crack in the wall to a sinkhole that destroys a town. During the viability analysis and planning stages of projects that involves infrastructure, it is important to identify problematic soils since this could save costs and/or redesign of the project later on. If it is noted before the project is started the project can be relocated or the soil adjusted to meet the projects demands. A portion of the Gautrain rail, approximately 16 km, from Pretoria to Centurion traverse on dolomitic grounds. Of this 16 km about 5.8 km of the rail were constructed on viaduct with the remaining portion directly on ground level. It is known that the construction on the problem soil dolomite is difficult. When a development is undertaken on dolomite it requires special investigations that are conducted by specialist in the investigation of dolomitic terrain. Developed areas such as Gauteng have high levels of urbanisation. The construction on dolomite in these areas poses a potential risk to the safety of many people and the structures in which they work and live. In this report the geology of dolomite, were it can be found, why the soil is considered problematic as well as the solutions and improvements that can be done to be able to build on dolomite will be discussed. 2. Location and distribution Detailed soil maps would be a first choice of information source in a civil construction project when information on the soil type is needed. But with the exception of certain metropolitan areas of the Western Cape and the Gauteng Provence, detailed soil maps are not often available (P Page-Green, 2008). A combination of aspects such as topography, climate and the soil pattern are the basic fundamentals of South African soil maps. There are two major dolomite occurrences in South Africa namely, in the Transvaal Sequence the Chuniespoort Group and in Griqualand west Sequence the Campbell Group (Wagener F von M, 1985). Soils that develop on dolomite have unique problems. These soils are best identified from standard geological maps. When constructing on dolomite it is crucial that the extent of the problem is identified well in advance thus the use of soil maps during construction is normally redundant. It is not always easy to detect dolomitic soils since it is not normally directly exposed to the surface. Roughly speaking about 25% of the Gauteng province, and parts of Mpumalanga, Limpopo and the Northern Province are underlain by dolomite. These areas can be seen on the geological maps below were the blue parts are the dolomite.http://t3.gstatic.com/images?q=tbn:ANd9GcSGUgF0OReutcRPt8uC2klISB-nMc-Adm_G0YlBqowa1WYU14FPZQhttp://t3.gstatic.com/images?q=tbn:ANd9GcSGUgF0OReutcRPt8uC2klISB-nMc-Adm_G0YlBqowa1WYU14FP ZQ Figure : Distribution of dolomite in Gauteng Figure : Distribution of dolomite in South Africa (Council for Geocience, 2008) On the map bellow it can be seen that the area between centurion and Pretoria were the rail of the Gautrain was constructed is underlain by dolomite. The band of dolomite surrounds the granitic dome of Johannesburg Figure : Geological map of the area surrounding the Gautrain site (Gautrain,2009) 3. Geology of Dolomite Ancient carbonate rocks contains predominantly two minerals namely calcite (CaCO3) or dolomite (CaMg(CO3)2).  A carbonate rock is known as limestone if it is dominated by calcite (more than 95% with less than 5% dolomite), when it is dominated by dolomite (the mineral) it is called dolomite (the rock) (Warren, 2000). When dolomite is in a rock formation it contains more than 90% dolomite with the remaining portion being calcite, detrital minerals and chert. Very few sedimentary dolomites are strictly stoichiometric, i.e. CaMg(CO3)2, and can be better represented as: Ca(1+x)Mg(1-x)(CO3)2, by encompassing the range from calcian to magnesian dolomites (Warren, 2000). Dolomite is one of the 8 major problem soils (Expansive, Dispersive, Collapsible, Saline, Acid sulphate containing material, Compressive, dolomitic, and soils prone to liquefaction) found in South Africa (P Page-Green, 2008). Dolomite which is a rock containing calcium-magnesium carbonates have a distinctive elephant skin texture when weathered by even slightly acidic water. Figure : Elephant skin weathering of dolomite (Council for Geocience, 2008) This weathering occurs when water takes up carbon dioxide from either the atmosphere or the soil to for a weak carbonic acid. It takes up the most carbon dioxide from the soil since it contains 90% more than the atmosfhere. Dolomite has a higher solubility that other rocks with the significant solution observed in months or years since the dissolution processes is slowly in slightly acidic water. Elephant skin weathering of Dolomite This process may be represented with the following chemistry equation: CaMg(CO3)2 + 2 H2CO3  Ã‚   à ¢Ã¢â‚¬  Ã¢â‚¬â„¢Ã‚   Ca(HCO3)2 + Mg(HCO3)2 The dissolution process thus leads to the formation of underground caves and or cavities. After this weathering process has taken place the formation of Wad, a complex residual soil mantle occurs which then overlays the dolomite bedrock. The known characteristics for this weak Wad material are low density, highly erodible and highly compressible. These characteristics of the soil make it unsuitable for foundation building on top of it. Within this Wad layer very hard chert can be found ranging from 7mm to 1m in depth. This chert (silica) forms bands that are discontinuous and since it is found in the soft Wad it is unsuitable to support a foundation. Within the soil strata flouters or otherwise known as boulders of solid rock are present. These flouters are formed due to pinnacles that have either fallen or have been undermined. The floaters are surrounded by soil making construction on it hazardous since the size of the floater and the strength of the soil undelaying it is not known. The bedrock of dolomitic strata consists of a series of rock pinnacles. These pinnacles are normally between 10 20 m in length. In boreholes drilled just 10 m apart the bedrock depth can differ by 30m or more. The depth of the solid bedrock from ground level can vary from a few meters to depths that are greater than 100 meters. In the case of the Gautrain the solid bedrock was found 30 meters below the ground surface at some of the sites. It is not easy to determine where the bedrock is. Thus specialised drillings (inspection holes) need to be made to determine the location of the solid bedrock. These holes are drilled to ensure that a foundation is not build on a floater or on the hard chert layer. 4. Why the soil is problematic Two of the mayor problems associated with dolomite are the formation of sinkholes and dolines. 4.1 Sinkholes As the dolomite dissolute cavities form which leads to the formation of cracks in the form of an arch. These cracks get wider and longer as the soil is eroded and the cavities get bigger. When the underlying soil is triggered in the middle by a disturbing agent or the cavities get big enough a sinkhole is formed. With small sinkholes the cross-section resembles a bottleneck as soil falls through a cavity. Sinkholes can occurs suddenly or over time and forms a hole ranging in sizes. The sinkhole can be classified in terms of its size as proposed by Buttrick and Van Schalkwyk, as shown in the table below. Maximum diameter of surface manifestation (m) Terminology Small sinkhole 2 5 Medium-size sinkhole 5 15 Large sinkhole > 15 Very large sinkhole Table 1. Suggested classification of sinkholes in terms of size (Buttrick Van Schalkwyk, 1995) Figure : the formation of a sinkhole The formation of sinkholes can directly be linked to the changes in the water table. Almost all sinkhole formations are due to human activities. These activities include the dewatering due to mines, leaking utility services and abstraction of ground water. Sinkholes can be disastrous and can lead to loss of property or live as noted in the past. 4.2 Dolines Dolines can be described as an enclosed depression. Dolines form as a result of the compression of the dolomite residuum at certain depths. There are two main types of dolines namely dewatering type and saturation type. There is another type of doline that is referred to as a partially developed sinkhole which is caused by the erosion of the subsurface materials (Council for Geocience, 2008). Dewatering-type Doline A dewatering-type doline occurs gradually till it forms a large enclosed depression at the end of the process. The mechanism behind the formation of this type of doline can be summarised as follow: Within the dolomite rock profile there is a zone that is deeply weathered which is filled with potentially highly compressible material. A part of this material is usually submerged below the existing groundwater level. When the groundwater level falls rapidly the previously submerged and unconsolidated soil is exposed which results in a decrease of the pore water pressure. The thick layer of wad that is exposed by the lowered water table may cause excessive compression and rapid surface settlement. A dip otherwise known as a depression of the surface is caused by the settlement. Due to deferential movement surface tension cracks occur in the surrounding area. Surface Saturation-type Doline Surface saturation type dolines are usually less than 5m in diameter thus relatively small. The mechanism behind the formation of this type of doline can be summarised as follow: Occurs in situations where compressible dolomitic material underlay an area at relatively shallow depths with the ground water table either within or below the compressible material. Varying depths of the ground water table does not influence the ground surface movement. The materials at the surface are not saturated by the ground water table but due to for instance poor drainage or a leaking pipe services. The water penetrates the surface and continues till it reaches the low density material. The deeper low density materials settle into a denser state since it is saturated. This causes a surface depression due to the increasing load on the near surface materials. When the cause of the drenching is stopped the movement will rapidly decrease in general. The size of the depression is determined by the saturated profile underlying the area. The factors include the thickness, the depth the low density material is present, the configuration, and the extent of the saturation and also the location of the bedrock dolomite. Partly developed sinkholes When the subsurface erosion due to the ingress water is terminated it may also result in settlement of the surface which can appear to be similar to a doline. 5. Solutions and soil improvements when soil is present There are many ways to construct foundations to make it feasible to construct on dolomite. Some of these methods include: 5.1 Piles Piles are constructed out of circular concrete forms that are reinforced and socketed into the hard dolomitic bedrock. The construction of piled foundations into rock is not usually favoured in dolomitic or karst conditions. This is because of the serious installation constraints concerning the presence of the chert bands, rock floaters and also due to the nature of the bedrock that forms pinnacles. Where space is a constraining factor, for instance when there is a need to build close to roads or major services, it is considered to use pile to rock construction. (Gautrain,2009) 5.2 Raft Foundations Unlike piles that sits directly on the bedrock, raft foundations are basically large pad footings that floats in the soil mass. As discussed below the soil mas on which the raft is constructed are usually pre-treated to improve its density and strength by means of ground improvements. Another way is to pile the rafts itself by extending down to a more competent established horizon. There are different raft foundation options available that can be considered namely: Raft that spans between pinnacles with the possibility of concrete fillings between the pinnacles; When the bedrock is less than 15m below the ground and the voids and cavities are grouted to reduce occurrence of sinkholes, soil improvements can be done and the raft placed upon it; Or the raft can be placed on unimproved soil but still with the voids and the cavities grouted to reduce the occurrence of a sinkhole. Methods on how the soil can be improved: The conventional method by making use of mechanical roller compaction. Dynamic compaction can be done by making use of a crane to lift and drop purpose made steal pounders on the soil. Another method is preloading the soil with an additional load by making use of concrete blocks. This additional load almost the same as those that would be imposed by actual viaduct foundations. Usually about 1000 concrete blocks that are specially manufactured for this purpose and that individually weighs 10 tons are used. 5.3 Piled raft foundation The piled raft is a geotechnical composite construction consisting of the three elements piles, raft and soil which is mostly applied for the foundation of tall buildings in an increasing number. The foundation concept of piled rafts differs from traditional foundation design, where the loads are assumed to be carried either by the raft or by the piles, considering the safety factors in each case. The method used in this project was conducted by firstly pre-loading a 20m x 20m area, were the structure will be placed on, by using concrete blocks. Thereafter the substrata within the 20m x 20m column, that was constructed, are improved by grouting. This is done to reduce the existing voids and cavities present that can lead to sinkhole formations. After completing the grouting works, the piles are then installed within these grouted columns. Finally concrete raft also referred to as a pile cap were then casted over the newly constructed pile. (Gautrain,2009) 5.4 Solution used in the project and interesting facts Since the traffic could not be interrupted during the construction over the 14/Jean Avenue and N1/John Vorster Drive interchanges in Centurion innovative methods was used. After all the geological investigations were done and bedrock depth was determined the concrete shafts or piles where constructed. The shaft foundations were approximately 7 m in diameter and on some cases reached depths of 30 m deep. After the pier is finally secured the placement of the viaducts can start. There were made use of a cast-in-place method by constructing the viaducts form both directions. The sections are constructed so that the span of the viaducts will be post tensioned. To conduct this method a sophisticated hydraulically controlled concrete shutter was used. The viaducts were placed at an angle so that the rail segment crosses the intersection diagonally. This asked for innovative engineering as the pears needed to be shaped elliptically to be slender enough to fit in the confined space available but strong enough to support the superstructure of the viaducts. Since the design is that of an arch the mid-spans are shallower that the segments that rests on the piers this gives the viaducts a graceful curve. To ensure that high strength concrete was readily available batching plants were erected at each site. The length of the viaduct over the N14/Jean Avenue is 571.5m longa and has 6 spans of which the longest is 121m long. The length of the viaduct over the N1/John Vorster Drive is 502.75m long with 6 spans of which the longest is 109.8m in length. 6. Two landmarks caused by dolomite The destruction of dolomite is not all bad. It also provides tourist attractions such as the Cradle of human kind and the Sudwala Caves. On December 2 1999 The Cradle of Humankind which consists of several  strips of dolomite limestone caves and the Fossil Hominid Sites of Sterkfontein, Swartkrans, Kromdraai and Environs, were declared a World Heritage Site. It contains the fossilised remains of prehistoric forms of animals, plants and most importantly, hominids. This declared area is 47 000 hectares and extends roughly between Oaktree, Hekpoort, Broederstroom and Lanseria in Gauteng. Most of the site is on dolomite which leads to two major consequences- the formation of caves and the formation of fossils. These dolomite caves started out as coral reefs growing in a worm shallow sea about 2.3 billion years ago. Currently there are over 200 caves in total on the site with a possibility for more to be discovered. The Sudwala Caves contain the largest dolomite chamber in the world namely the Owen Hall. The caves have a chamber which is a naturally formed amphitheatre of approximately 37m in height and 70m in diameter. The caves have a floor surface of 14,000 m2 over a distance of about 600m that are open to the public. The tallest stalagmite in the caves is about 11m in length. The water table fluctuated as a result to the changes in the topography and climate. This caused acidic water to seep through the cracks into the dolomite thus slowly but surely dissolved the dolomitic rock. As a result a series of underground chambers eventually formed were the dolomite have bean dissoluted and the rock carried away in solution by the water seeping out, or where it occasionally found an escape route and flowed away. Thus the Sudwala Caves was formed and it is believed that the caves are much larger and that some of the chambers are still to be discovered.

The Internet Movie Database :: The Internet Movie Database

â€Å"The Internet is a communications tool used the world over where people can come together to bitch about movies and share pornography with one another† (Smith, Jay & Silent Bob Strike Back). Society uses the Internet as a way to shout out their opinions about any particular issue. The entertainment industry is commonly scrutinized by these online vocalists; thankfully for their sake, although sometimes it doesn’t seem like it, the Internet audience does provide positive feedback as well. Movies are commonly dissected online; viewers like to explain every little thing that they liked about a particular movie as well as tear a movie limb from limb. The Internet Movie Database (http://www.imdb.com) is one of the most popular sites for such movie critiquing. The site has many features that satisfy the needs of most movie buffs, and because of this site, people can come together and share their opinions of movies as if they were Roger Ebert themselves. It is the complet e experience that one can have on the Internet Movie Database such as the involvement and the amount of information that can be explored (not just read) that make the Internet such a major part of many people’s lives. The Internet Movie Database is a website that allows the user to find a seemingly infinite amount of information. You can type in the name of your favorite actor or actress and find out everything that they have ever done in the movie industry, whether it be acting, producing, writing, special effects, or anything else that you can think of. The site also provides any information available for future projects. Beyond the world of movies, you even get information of the television shows that they may have been a part of and even what video games they may have provided a voice for. Many of the actors and actresses also have a small section that provides trivial information about their lives. These are all some pretty cool features; however, the best parts of this website are the movie rating system and the message boards. The rating system is based on a 1 – 10 scale, and it uses a weighted average. The ratings section also provides charts of ratings for different age groups, sex, and the combination thereof, along with US and non-US citizens, Top 1000 voters, and the staff of imdb.com. The message boards provide lots of commentary about any particular movie, the stars of the film, or any social issue that may be represented in it.

Richard Wagner :: essays research papers

Richard Wilhelm Wagner Richard Wagner was born in Leipzig, Germany, on May 22, 1813. His work was done throughout the romantic period. His father died soon after his birth, and in 1814 the family moved to Dresden. In 1822 Wagner entered Dresden's Kreuzschule. In 1828 he enrolled at the Nicolaischule in Leipzig, where he began lessons in harmony with the conductor named Christian Gottlieb Mà ¼ller. Over the next three years he composed several piano sonatas, overtures, and seven songs. Inspired by the works of Beethoven, Mozart, and Weber and Shakespeare, Goethe, and Schiller, he taught himself piano and composition. He entered the University of Leipzig. There he lived wildly but he seriously paid attention to composition. His 'Symphony in C' was performed in Prague in 1832 and the following year it was played in Leipzig. The next six years he spent as a conductor at low class local theaters. In 1836 he married the actress Minna Planer, and in 1839, they left for Paris. Living with poor German artists, Wagner wrote musical journalism and did cut work. But in 1840 he completed â€Å"Rienzi†, his first major opera. It was successfully produced at Dresden in 1842 and resulted in his slot as musical director of the Saxon court. Here â€Å"The Flying Dutchman† was produced in 1843, and â€Å"Tannhà ¤user† was completed in 1845. These operas were much criticized, because they lacked the melodies of the popular operas. Wagner took part in the German political revolt of 1848-1849 and was forced to leave the country. For about ten years he lived in Zà ¼rich, Switzerland. In 1864 King Ludwig II of Bavaria invited him to continue his musical work in Munich. During the years in Munich, he completed â€Å"The Ring of the Nibelung† which was a series of operas based on old German myths that he had begun in Zà ¼rich. The opera house in Munich was too small for these great operas. Wagner suggested that a theater be built from his own designs. The king approved the project, and the outcome was the famous Wagnerian Festival Theater in Bayreuth, Bavaria.

A Civil Action by Jonathan Harr Essay -- Law Criminal Justice System E

A Civil Action by Jonathan Harr A Civil Action is based upon a true story that Jonathan Harr, a former staff writer of New England Monthly describes a case that in the legal system that is fascinating and compelling. The story of a impracticable quest by an idealistic young personal-Injury lawyer, whose aim was to prove that two conglomerates, Beatrice Foods and W.R Grace, allegedly polluted the water in Woburn ,Mass. a Boston suburb, with carcinogens. Jan had hoped that a victory would send a message to the boardrooms to America and felt that the culture of Leukemia in Woburn guaranteed his success. He never realized that he would be comforted with problems in the justice system. First with the federal courts, which were not sympathetic to damage suits, the trial judge felt the same way. He then went on to his third try with a different judge. Which was unsuccessful due to one of the defense witness who lied. On his fourth try the defense attorney failed to deliver all relevant documents to Schlichtmann's team. Jan Schlitmann was a lawyer in the upper bracket as far as money was concern. He lived in a luxury condo, worn only hand-tailored Dimitri suits and silk Hermes ties, Bally shoes and drove a Porsche. Schlitmann not only was a well to do lawyer, he also was a lawyer that believed in justice, whether he got paid or not, in regards to this case. He spent nine years of his life, lost all of his assets, gave up his personal possessions and personal life to see th...

Lakshminarayan case (partnership act) Essay

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

Failure of Spanish Armada

In May 1588, the Spanish Armada left the Portuguese port of Lisbon, headed for England with more than 130 ships. Since their discovery of the New World almost 100 years before, the Spanish had built one of the wealthiest and most powerful empires on earth. King Philip II of Spain wanted to overthrow Queen Elizabeth I of England for both political and religious reasons. Elizabeth had assisted the Protestant rebels in the Netherlands to overthrow Spanish rule in the region. She also had been allowing English pirates called privateers to attack Spanish treasure ships returning from the New World. What only added fuel to the fire were the religious disputes between a Catholic Spain and a Protestant England, whose national church had split from the Catholic Church after the excommunication of Henry VIII in 1535. Outnumbered and outgunned, the English defeated the Spanish Armada in a series of unforgettable naval encounters. The serendipitous event of the English victory over the Armada changed the balance of world power. It would have never been possible without happenstance occurrences like, death, weather, and new naval designs and strategies. Just months before Phillip’s Armada was launched, Don Alvaro de Bazen, Marquise of Santa Cruz, died of typhus in January. Santa Cruz had been a veteran leader and a naval captain unequalled in confidence and skill at the time. He was a narcissistic, avaricious, and cruel man; these qualities made him the ideal naval commander. It was said that only four people attended his burial, â€Å"and his death was regretted by no one†. (Martin 146) If he had not passed, Santa Cruz would’ve been the ideal admiral for the mission because he was so widely respected and was willing to die for his country without a second thought. One who knew Santa Cruz said he was â€Å"a grizzled veteran of Lepanto, offered to take on the whole English Navy at the word of the King†. The English would never have had a chance at victory over the Spanish Armada led by such a solid and able soldier. The replacement for Santa Cruz was chosen by King Philip II himself. He chose Don Alonso Perez de Guzman, the Duke of Medina Sidonia. Medina Sidonia’s qualifications to lead the Armada were lackluster. While the Duke had a vast knowledge of naval technique, he lacked combat experience. However he was the head of one of Spain’s most ancient and aristocratic families, and King Philip II therefore saw Medina Sidonia as the seemingly perfect leader for his Armada because he was the head of such a respectable family. (Martin 147) Yet no victories bolstered his pedigree. When the Duke received the letter from the King asking him to lead the Armada, it wasn’t a surprise however. Since the very early stages of planning for the Armada, Medina Sidonia had been there and was already well briefed. As if portending his failure, he wrote a series of letters to King Philip II stating that he didn’t want the job. One of his reasons included in the letter was â€Å"for I know by the small experience I have had afloat that I soon become seasick†¦Ã¢â‚¬  (Martin 149) Acknowledging that he was not fit for the job and that his qualifications did not add up to those necessary for the Armada to succeed, Medina Sidonia conceded that â€Å"furthermore this force is so great and the undertaking so important, that it would not be right for a person like myself, possessing no experience of seafaring or war, to take charge of it. I have no doubt that his Majesty will do the favor which I humbly beg, and will not entrust me to do a task of which certainly, I shall not give a good account; for I do not understand it, know nothing about it, have no health for the sea and have no money to spend upon it†. (Martin 147) The king merely overlooked the Duke’s explanation as improper humility. What the King was oblivious to was that Medina Sidonia had written a second letter two days later, where he claimed that the whole endeavor â€Å"was ill-conceived and doomed almost too inevitable failure†. Martin 148) The king never heard this argument because the second letter had been intercepted by two councilors of state. In response they wrote â€Å"do not impress us with fears for the fate of the Armada, because in such a cause God will make sure it succeeds†¦Ã¢â‚¬  (Martin 148) They also threatened the Duke, saying that if he didn’t follow through with leading the Armada they would show t he world the letter and he would have been charged with treason. Against his will and only because of moral pressure, special persuasion, and blackmail did Medina Sidonia accept the title captain – general of the ocean sea. It wasn’t enough that Medina Sidonia was the completely wrong person to lead the Spanish Armada, he didn’t even believe that the invasion had any chance of being successful and thought of it as a complete waste of time. His defeatist thinking combined with poor leadership and lack of sea experience created a deadly concoction of laziness and lost hope. The launch of the Armada was no surprise to England because the Spanish had not meant to keep it a secret in hopes that Elizabeth would surrender even before the fleet was launched. With plenty of warning, England did its best to gather a large enough naval force, but it was never enough. At first glance the Armada dwarfed the English Navy in both size of ships and numbers. With this in mind English commanders believed they would have to win the war with their long-range guns; they would attempt to sink the Spanish ships one at a time from a safe distance. The Armada, which carried a large number of tough and well-trained soldiers armed with swords and muskets, planned to use their advantage on any English ships that got too close and â€Å"the Spanish commanders intended to pull it alongside with grappling hooks and send the soldiers on board capture it. (Anderson 24) As is very common in battle, the plans going into battle are often changed based on the unpredictable circumstances that can unfold. Both sides’ predictions on tactics that would help them win, were wrong. The English belief that they would sink the Spanish ships from a safe distance was faulty because the guns at the time were tough to aim and too unpredictable to do any real harm. (Martin 53) Nonetheless most of the English privateer boats could fire off shots three times faster than Spanish ones. They also could carry more cannons because they didn’t have to waste much space carrying food and other resources since the battles happened just miles off their home coast. While the Spanish intended to pull alongside with grappling hooks and send soldiers on board to capture the ship, English ships were too nimble to be caught in this way by the large Spanish galleons, with wide hulls and heavy cargoes. (Anderson 24) After suffering small losses in the battle that unfolded in the English Channel the Armada moved on with the plan. The Armada was to sail to the Netherlands on the coast near Dunkirk. At the time the Netherlands was under Spanish control, and the vast majority of Spain’s most trained soldiers were stationed there. Spanish troops in the Netherlands were under the command of the Duke of Parma, a well-known and respected military leader but also the nephew of King Philip II himself. In the next stage of the king’s plan, the Armada was to pick up Parma’s Army from the beaches near Dunkirk, and escort them across the channel to England. Anderson 26) This stage had a problem; Spanish ships were not made for shallow water. They were heavy and deep in the water. The Armada could not get close to the beaches because the waters around the coast were so shallow. In addition, the Dutch rebels aided by Elizabeth controlled the shallow waters off the coast of the Netherlands. This ruined the possibility of Parma’s troops being able to sail out and join the Armada without severe casu alties. Realizing this, the English took advantage of the wind, and sent eight small burning ships directly at the Armada in hope of causing chaos. The Spanish mistaking these for â€Å"hellburners†, vessels loaded with gunpowder and other explosives that could kill thousands, broke formation, cut their anchors, and sailed away without picking up Parma’s troops. (Anderson 27) These two occurrences during battles helped lead to English victory, but both occurrences could’ve gone either way if simple things like nimble and smaller ships were used by the Spanish or if Parma’s Army was picked up at a different location. The outcome of the entire invasion could have been different. After Phillip’s Armada failed, he said â€Å"I sent my Armada against men, not God’s winds and waves†. It wasn’t privateer long-range cannons that sunk most of the Armada’s ships, or those eight hell burners sent by Charles Howard, leader of the English fleet. It was a combination of bad decisions, strong winds, and the unforgiving coast of Ireland. By August 21, 3,000 men were sick and the Armada was too badly damaged to return to the channel and fight the English fleet. (Anderson 32) The leaders made up their mind and decided instead to make an attempt to sale home to Spain and save as many ships as they could. The route they chose was to go West around the northern coast of Scotland and Ireland. Detailed directions were given to each vessel, and each was warned â€Å"take great heed lest you fall upon the island of Ireland, for fear of the harm that may happen on to you upon that coast†. (Anderson 32) This last desperate attempt was the worst decision of the entire voyage. Both the vessels and the sailors had come equipped with instruments for a coastal voyage through the English Channel, not an open ocean journey into dangerous and unfamiliar waters. In the end, two thirds of the men in the Spanish fleet lost their lives, 25 or more Spanish ships lay splintered on the coast of Ireland. (Anderson 32) If equipped with the proper instruments and blessed with better weather, the Spanish may have made it back to their homeland with minimal casualties. When word of the disaster reached Spain, it crushed the King’s hope and temporarily shook his faith that God was on his side. He ordered that prayers for the Armada’s success be canceled. He also sent letters to bishops asking for churches to thank God that not everything had been destroyed. Only months earlier when planning the invasion, Philip had wondered whether the Armada should be launched in the winter. Although the risk was high, he had the up most trust that God would provide good weather, and he even went as far as to say â€Å"since it is all for His cause, God will send good weather†. (â€Å"Spanish Armada†) Philip had sent his fleet in the name of God, but instead sheer chance had prevailed, and left the weather-tossed Armada splintered and trashed on the rocky coast of Ireland. King Philip II was one of the most powerful people in the world, and the loss of his Armada wasn’t just a military defeat. It drained all of Spain’s funds and soldiers and set the stage for the loss of Spain’s world power. It also served as a constant reminder of how the Catholic Church was slowly losing influence and power throughout Europe and the world. The serendipitous event of the English victory over the Armada changed the balance of world power. It would have never been possible without happenstance occurrences like, death, weather, and new naval designs and strategies.