Life

Life is a characteristic distinguishing physical entities having biological processes (such as signaling and self-sustaining processes) from those that do not, either because such functions have ceased (death), or because they lack such functions and are classified as inanimate. Various forms of life exist such as plants, animals, fungi, protists, archaea, and bacteria. The criteria can at times be ambiguous and may or may not define viruses, viroids or potential artificial life as living. Biology is the primary science concerned with the study of life, although many other sciences are involved.

Throughout history there have been many theories about life including materialism, hylomorphism and vitalism. Even today it is a challenge for scientists and philosophers to define life. The smallest contiguous unit of life is called an organism. Organisms are composed of one or more cells, undergo metabolism, maintain homeostasis, can grow, respond to stimuli, reproduce (either sexually or asexually) and, through evolution, adapt to their environment in successive generations. A diverse array of living organisms can be found in the biosphere of Earth, and the properties common to these organisms are a carbon- and water-based cellular form with complex organization and heritable genetic information.

Kolkata

Kolkata (Bengali: কলকাতা / কোলকাতা) /koʊlˈkɑːtɑː/, formerly Calcutta /kælˈkʌtə/, is the capital of the Indian state of West Bengal. Located on the east bank of the Hooghly river, it is the principal commercial, cultural, and educational centre of East India, while the Port of Kolkata is India's oldest operating port and its sole major riverine port. As of 2011, the city had 4.5 million residents; the urban agglomeration, which comprises the city and its suburbs, was home to approximately 14.1 million, making it the third-most populous metropolitan area in India. As of 2008, its gross domestic product (adjusted for purchasing power parity) was estimated to be US$104 billion, which would be third highest among Indian cities, behind Mumbai and Delhi. As a growing metropolitan city in a developing country, Kolkata confronts substantial urban pollution, traffic congestion, poverty, overpopulation, and other logistic and socioeconomic problems.

India

India, officially the Republic of India (Bhārat Gaṇarājya), is a country in South Asia. It is the seventh-largest country by area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world. Bounded by the Indian Ocean on the south, the Arabian Sea on the south-west, and the Bay of Bengal on the south-east, it shares land borders with Pakistan to the west;China, Nepal, and Bhutan to the north-east; and Myanmar (Burma) and Bangladesh to the east. In the Indian Ocean, India is in the vicinity of Sri Lanka and the Maldives; in addition, India's Andaman and Nicobar Islands share a maritime border with Thailand and Indonesia.

Home to the ancient Indus Valley Civilisation and a region of historic trade routes and vast empires, the Indian subcontinent was identified with its commercial and cultural wealth for much of its long history. Four religions—Hinduism, Buddhism, Jainism, and Sikhism—originated here, whereas Zoroastrianism, Judaism, Christianity, and Islam arrived in the 1st millennium CE and also shaped the region's diverse culture. Gradually annexed by and brought under the administration of the British East India Company from the early 18th century and administered directly by the United Kingdom after the Indian Rebellion of 1857, India became an independent nation in 1947 after a struggle for independence that was marked by non-violent resistance led by Mahatma Gandhi.

A Day in the Life

"A Day in the Life" is the final song on the Beatles' Sgt. Pepper's Lonely Hearts Club Band album. Credited to Lennon–McCartney, the song comprises distinct sections written independently by John Lennon and Paul McCartney, with orchestral additions. While Lennon's lyrics were inspired by contemporary newspaper articles, McCartney's were reminiscent of his youth. The decisions to link sections of the song with orchestral glissandos and to end the song with a sustained piano chord were made only after the rest of the song had been recorded.

The supposed drug reference in the line "I'd love to turn you on" resulted in the song initially being banned from broadcast by the BBC. Since its original album release, "A Day in the Life" has been released as a B-side, and also on various compilation albums. It has been covered by other artists, and since 2008, by McCartney in his live performances. It was ranked the 28th greatest song of all time by Rolling Stone magazine. On a different list, the magazine ranked it as the greatest Beatles song.

Pension tax simplification

Pension tax simplification, often simply referred to as "pension simplification" and taking effect from A-day on 6 April 2006 was a policy announced in 2004 by the Labour government to rationalise the British tax system as applied to pension schemes. The aim was to reduce the complicated patchwork of legislation built-up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning. The government wanted to encourage retirement provision by simplifying the previous eight tax regimes into one single regime for all individual and occupational pensions.

Main changes

Broadly the new regime allows considerable freedom in the tax relievable contributions that may be made to pension schemes, and the assets in which they may be invested. It also however caps the size of tax favoured pension fund that may be accumulated by an individual. This 'lifetime allowance' was set at £1.6M for 2007–08. Funds accumulated in excess of the lifetime allowance are subject to a tax charge of 55%. Transitional protection provisions were made for individuals who had already accumulated pension funds in excess of this amount.