In its United Kingdom Tax Bulletin 64 (April 2003), the Inland Revenue (now HM Revenue and Customs) announced new guidance on the "settlements legislation". This is a body of law which seeks to prevent someone (known as the "settlor") from avoiding tax by reclassifying income as belonging to someone else (known as the beneficiary). The income is then taxed at the beneficiary’s lower rate although the settlor continues to benefit from it. The legislation targets spouses and also parents seeking to divert income via their minor children.
The section of the legislation is 660A of the UK Income and Corporation Taxes Act 1988. Using the revised (April 2003) interpretation of s.660A, UK HMRC have been targeting businesses set up by spouses where they are aware that income is split between the spouses, and only one of them directly generates that income. In theory s.660A can apply to partnerships as well as limited companies, this has yet to be tested in the UK courts. In 2007 the interpretation was finally rejected by the Law Lords, resulting in the government proposing new leglisation to tackle the perceived abuse.
The cuneiform ša sign is a common, multi-use sign, a syllabic for ša, and an alphabetic sign used for š, or a; it is common in both the Epic of Gilgamesh over hundreds of years, and the 1350 BC Amarna letters.
Besides ša usage in word components of verbs, nouns, etc., it has a major usage between words. In Akkadian, for English language "who", it is an interrogative pronoun; in the Akkadian language as ša, (as "that", "what"; ("that (of)", "which (of)"), in English it used for who, what, which, etc..
The difference in the construction of the signs ka and ša are as follows: "ka" when scribed in the Amarna letters often shows the distinctiveness of the right section of the sign, versus the left section. For ša, the right section is constructed with two wedge strokes (one scribed above the other), between the two verticals, at right. For ka, the right side mostly, in the Amarna letters has two verticals, with two horizontals that cross both of them; (the right side is like a two-step ladder shape—(for Hittite ka:—)). A good example of ša, is shown for EA 365, Reverse (top half), where the 2-wedge strokes of ša between the 2-right verticals is clear. (Note, the ša of EA 365 appears to have 3-horizontals at left (differing lengths), then the 2-verticals with the 2-wedge strokes, at right.)
S100 calcium-binding protein A13 (S100A13) is a protein that in humans is encoded by the S100A13 gene.
The protein encoded by this gene is a member of the S100 family of proteins containing 2 EF-hand calcium-binding motifs. S100 proteins are localized in the cytoplasm and/or nucleus of a wide range of cells, and involved in the regulation of a number of cellular processes such as cell cycle progression and differentiation. S100 genes include at least 13 members which are located as a cluster on chromosome 1q21. This protein is widely expressed in various types of tissues with a high expression level in thyroid gland. In smooth muscle cells, this protein co-expresses with other family members in the nucleus and in stress fibers, suggesting diverse functions in signal transduction. Multiple alternatively spliced transcript variants encoding the same protein have been found for this gene.
S100A13 has been shown to interact with SYT1 and FGF1.
Up-regulation of S100A13 was detected in cystic papillary thyroid carcinoma and association of S100A13 expression and chemotherapy resistance was shown in proteomics study of melanoma.
The Jīva or Atman (/ˈɑːtmən/; Sanskrit: आत्मन्) is a philosophical term used within Jainism to identify the soul. It is one's true self (hence generally translated into English as 'Self') beyond identification with the phenomenal reality of worldly existence. As per the Jain cosmology, jīva or soul is also the principle of sentience and is one of the tattvas or one of the fundamental substances forming part of the universe. According to The Theosophist, "some religionists hold that Atman (Spirit) and Paramatman (God) are one, while others assert that they are distinct ; but a Jain will say that Atman and Paramatman are one as well as distinct." In Jainism, spiritual disciplines, such as abstinence, aid in freeing the jīva "from the body by diminishing and finally extinguishing the functions of the body." Jain philosophy is essentially dualistic. It differentiates two substances, the self and the non-self.
According to the Jain text, Samayasāra (The Nature of the Self):-
Life (Japanese: ライフ, Hepburn: Raifu) is a shōjo manga series created by Keiko Suenobu, a manga creator well known for her work on Vitamin and Happy Tomorrow. Life was serialized in Bessatsu Friend, a publication of Kodansha, and deals with many controversial topics such as self-mutilation, bullying, rape, suicide, and manipulation. In 2006, it won the Kodansha Manga Award for shōjo.
The English language version of the manga, published by Tokyopop, was originally rated OT (Older Teen; 16+), but starting with the release of Volume 6 and carrying back over to future reprintings of the previous five, the rating was changed to M (Mature; 18+) for extremely explicit content in that volume. As of June 2008, nine volumes have been released in the United States; Volume 10 was scheduled for a September 2008 release, but on August 31, 2009, Kodansha (original Japanese publisher of the series) announced that they would drop their manga licensing contract with Tokyopop, leaving Life and other well-known series such as Rave Master unfinished, whether permanently or until picked up by other manga publishing companies (Dark Horse Manga and Del Rey Manga have already picked up certain titles). Kodansha also did not offer an explanation for their decision. The future of the English version of the manga is unknown, as Tokyopop itself shut down in May 2011 after they were faced with bankruptcy.
Life is the third studio album by funk/soul band Sly and the Family Stone, released in September 1968 on Epic/CBS Records.
Unlike its predecessor, Dance to the Music, Life was not a commercial success, although it has received mostly positive reviews from music critics over the years. Many of its songs, including "M'Lady", "Fun", "Love City", as well as the title track, became popular staples in the Family Stone's live show. A middle ground between the fiery A Whole New Thing and the more commercial Dance to the Music, Life features very little use of studio effects, and is instead more driven by frontman Sly Stone's compositions. Topics for the album's songs include the dating scene ("Dynamite!", "Chicken", "M'Lady"), groupies ("Jane is a Groupee"), and "plastic" (or "fake") people (the Beatlesque "Plastic Jim"). Of particular note is that the Family Stone's main themes of unity and integration are explored here in several songs ("Fun", "Harmony", "Life", and "Love City"). The next Family Stone LP, Stand!, would focus almost exclusively on these topics.
Series one of the long-running BBC television medical soap opera Doctors first aired on 26 March 2000. The first series ran for 41 episodes. This series concluded on 19 May 2000.