By-law

A by-law (bylaw, bye-law, byelaw) is a rule or law established by an organization or community to regulate itself, as allowed or provided for by some higher authority. The higher authority, generally a legislature or some other government body, establishes the degree of control that the by-laws may exercise. By-laws may be established by entities such as a business corporation, a neighborhood association, or depending on the jurisdiction, a municipality.

In the United Kingdom and some Commonwealth countries, the local laws established by municipalities are referred to as bye-laws because their scope is regulated by the central governments of those nations. Accordingly, a bylaw enforcement officer is the Canadian equivalent of the American Code Enforcement Officer or Municipal Regulations Enforcement Officer. In the United States, the federal government and most state governments have no direct ability to regulate the single provisions of municipal law. As a result, terms such as code, ordinance, or regulation, if not simply law are more common.

Etymology

The Merriam-Webster Dictionary indicates that the origin of the word by-law is from the English word bilawe, probably from Old Norse *bȳlǫg, from Old Norse bȳr town + lag-, lǫg law.[1] The earliest use of the term, which originates from the Viking town law in the Danelaw, wherein by is the Old Norse word for a larger settlement as in Whitby and Derby (compare with the modern Danish-Norwegian word by meaning town, or the modern Swedish word by, meaning village).[2] However, it is also possible that this usage was forgotten and the word was "reinvented" in modern times through the use of the adverbial prefix by- giving the meaning of subsidiary law or side-law (as in byway).[2] In either case, it is incorrect to claim that the origin of the word is simply the prepositional phrase "by law."

Municipal by-laws

Municipal by-laws are public regulatory laws which apply in a certain area. The main difference between a by-law and a law passed by a national/federal or regional/state body is that a by-law is made by a non-sovereign body, which derives its authority from another governing body, and can only be made on a limited range of matters. A local council or municipal government derives its power to pass laws through a law of the national or regional government which specifies what things the town or city may regulate through by-laws. It is therefore a form of delegated legislation. Within its jurisdiction and specific to those areas mandated by the higher body, a municipal by-law is no different than any other law of the land, and can be enforced with penalties, challenged in court and must comply with other laws of the land, such as the country's constitution. Municipal by-laws are often enforcable through the public justice system, and offenders can be charged with a criminal offence for breach of a by-law. Common by-laws include vehicle parking and stopping regulations, animal control, building and construction, licensing, noise, zoning and business regulation, and management of public recreation areas.

By-laws in Japan

Under Article 94 of the Constitution of Japan, regional governments have limited autonomy and legislative powers to create by-laws. In practice, such powers are exercised in accordance with the Local Autonomy Law.

By-laws therefore constitute part of the legal system subordinate to the Japanese constitution. In terms of its mandatory powers and effective, it is considered the lowest of all legislation possible.

Such powers are used to govern the following:

  • Location of the seat of government of the prefecture
  • Frequency of routine meetings
  • Number of prefectural vice-governors and vice village leaders
  • Number of staff attached to administrative bodies governed
  • Placement of regional autonomous areas
  • Regulation of certain municipal monies
  • Placement, maintenance and removal of public facilities
  • Appointment of subordinate offices by the prefectural governor

United Kingdom

Sign in a car park in Ripon, North Yorkshire
"Byelaws for good rule and government" in Ripon, North Yorkshire

In the United Kingdom, by-laws are laws of local or limited application made by local councils or other bodies, using powers granted by an Act of Parliament, and so are a form of delegated legislation.

Australia

In Australian Law there are five types of by-law, and they are established by statute:

  • State government authorities create By-laws as a type of "statutory rule" under an empowering Act, and are made by the State governor.[3]
  • Local government by-laws are the most prevalent type of by-law in Australia, and control things from Parking and Alcohol in parks to fire regulations and zoning controls. In New South Wales these by-laws are called ordinances and Zoning Controls are called Environmental Planning Instruments created under the Environmental Planning and Assessment Act.[4]
  • Numerous specific institutions, including universities, are also empowered to make by-laws by their establishing legislation.
  • By-laws of a company or society are created as a contract among members, and must be formally adopted and/or amended.[5]
  • Strata Title was developed in Australia and by-laws of body corporate are also empowered by state legislation.[6] These are the main type of by-law most people come into contact with on a regular basis as they control what people in Strata title housing can do in their own homes.[7] The most well known of these is the "no pets in flats" rule.[8][9]

Organizational by-laws

Corporate and organizational by-laws regulate only the organization to which they apply and are generally concerned with the operation of the organization, setting out the form, manner or procedure in which a company or organisation should be run. Corporate by-laws are drafted by a corporation's founders or directors under the authority of its Charter or Articles of Incorporation.

Typical articles

By-laws widely vary from organization to organization, but generally cover topics such as the purpose of the organization, who are its members, how directors are elected, how meetings are conducted, and what officers the organization will have and a description of their duties. A common mnemonic device for remembering the typical articles in by-laws is NOMOMECPA, pronounced "No mommy, see pa!"[10] It stands for Name, Object, Members, Officers, Meetings, Executive board, Committees, Parliamentary authority, Amendment.[10][11] Organizations may use a book such as Robert's Rules of Order Newly Revised for guidelines on the content of their by-laws.[12] This book has a sample set of by-laws of the type that a small, independent society might adopt.[13]

The wording of the by-laws has to be precise. Otherwise, the meaning may be open to interpretation. In such cases, the organization decides how to interpret its by-laws and may use guidelines for interpretation.[14]

Amendment

Usually one of the last sections in the by-laws describes the procedures for amending them. It describes who can amend them (usually the membership, but it could be the organization's board of directors), how much notice is needed, and how much of a vote is needed. A typical requirement is a two-thirds vote provided that previous notice was given or a majority of all the members.[15]

Relation to other governing documents

Usw bylaw guideline
Cover of guideline document by United Steelworkers to form the basis of by-laws that may be adopted by a local union

In parliamentary procedure, including Robert's Rules of Order, the by-laws are generally the supreme governing document of an organization, superseded only by the charter of an incorporated society.[16] The by-laws contain the most fundamental principles and rules regarding the nature of the organization.[16]

It was once common practice for organizations to have two separate governing documents, a constitution and by-laws, but this has fallen out of favor because of the ease of use, increased clarity, and reduced chance of conflict inherent in a single, unified document.[16] This single document, while properly referred to as the by-laws, is often referred to as a constitution or a constitution and by-laws.[16] Unless otherwise provided by law, the organization does not formally exist until by-laws have been adopted.[17]

Application to organizations

Unions

In some countries, trade unions generally have constitutions, which govern activities of the international office of the union as well as how it interfaces with its locals. The locals themselves can set up their own by-laws to set out internal rules for how to conduct activities.

In other countries, such as the United Kingdom, union by-laws are sometimes a subset of the union's constitution or implement the union's rules in more detail.[18]

See also

References

  1. ^ "Definition of BYLAW". www.merriam-webster.com. Retrieved 2017-11-05.
  2. ^ a b Oxford English Dictionary online entry for "by-law" (subscription required)
  3. ^ Subordinate Legislation Act 1989 (NSW) s 3 Definitions.
  4. ^ Environmental Planning and Assessment Act (NSW).
  5. ^ By laws in the legaldictionary.com.
  6. ^ Strata Schemes Management Act 1996 (NSW) sections 41-60.
  7. ^ Strata Titles Act 1985 (WA).
  8. ^ Thomson, Jimmy (June 19, 2013). "Apartments go to the dogs". News.domain.com.au.
  9. ^ Thomson, Jimmy (July 2, 2013). "No dog rule overturned". News.domain.com.au.
  10. ^ a b Geitner, Frank (December 2, 2014). "Point of Order". Newport News Times. Newport (Oregon) News Times. Archived from the original on January 6, 2016. Retrieved 2016-01-06.
  11. ^ Robert, Henry M.; et al. (2011). Robert's Rules of Order Newly Revised (11th ed.). Philadelphia, PA: Da Capo Press. p. 13. ISBN 978-0-306-82020-5.
  12. ^ Robert 2011, pp. 570–583
  13. ^ Robert 2011, pp. 583–588
  14. ^ Robert 2011, pp. 588–591: "Some Principles of Interpretation"
  15. ^ Robert 2011, p. 592
  16. ^ a b c d Robert 2011, p. 12
  17. ^ Robert 2011, p. 559
  18. ^ "GMB Union rulebook – see rule 11.8 as an example" (PDF). Gmb.org.uk. Archived from the original (PDF) on 2010-08-03.
Bonnie and Clyde

Bonnie Elizabeth Parker (October 1, 1910 – May 23, 1934) and Clyde Chestnut Barrow (March 24, 1909 – May 23, 1934) were an American criminal couple who traveled the Central United States with their gang during the Great Depression, known for their bank robberies although they preferred to rob small stores or rural gas stations. Their exploits captured the attention of the American press and its readership during what is sometimes referred to as the "public enemy era" between 1931 and 1934, and they are believed to have killed at least nine police officers and four civilians. They were killed in May 1934, during an ambush by law officers near Gibsland.

The portrayal in the press of Bonnie and Clyde was sometimes at odds with the reality of their life on the road, especially for Parker. She was present at 100 or more felonies during the two years that she was Barrow's companion, although she was not the cigar-smoking, machine gun-wielding killer depicted in the newspapers, newsreels, and pulp detective magazines of the day. Nonetheless, numerous police accounts detail her attempts to murder police officers (although gang member W.D. Jones contradicted them at trial). The picture of Parker smoking a cigar came from an undeveloped roll of negatives that police found at an abandoned hideout, and the snapshot was published nationwide. Parker did chain smoke Camel cigarettes, although she never smoked cigars. According to historian Jeff Guinn, the photos found at the hideout resulted in Parker's glamorization and the creation of myths about the gang.

The 1967 film Bonnie and Clyde, directed by Arthur Penn and starring Warren Beatty and Faye Dunaway in the title roles, revived interest in the criminals and glamorized them with a romantic aura.

Censorship

Censorship is the suppression of speech, public communication, or other information, on the basis that such material is considered objectionable, harmful, sensitive, or "inconvenient". Censorship can be conducted by a government, private institutions, and corporations.

Governments and private organizations may engage in censorship. Other groups or institutions may propose and petition for censorship. When an individual such as an author or other creator engages in censorship of their own works or speech, it is referred to as self-censorship. It occurs in a variety of different media, including speech, books, music, films, and other arts, the press, radio, television, and the Internet for a variety of claimed reasons including national security, to control obscenity, child pornography, and hate speech, to protect children or other vulnerable groups, to promote or restrict political or religious views, and to prevent slander and libel.

Direct censorship may or may not be legal, depending on the type, location, and content. Many countries provide strong protections against censorship by law, but none of these protections are absolute and frequently a claim of necessity to balance conflicting rights is made, in order to determine what could and could not be censored. There are no laws against self-censorship.

Colonel (United States)

In the United States Army, Marine Corps, and Air Force, colonel () is the most senior field grade military officer rank, immediately above the rank of lieutenant colonel and just below the rank of brigadier general. It is equivalent to the naval rank of captain in the other uniformed services. By law, a colonel must have at least 22 years of cumulative service and a minimum of three years as a lieutenant colonel before being promoted. The pay grade for colonel is O-6.

When worn alone, the insignia of rank seen at right is worn centered on headgear and fatigue uniforms. When worn in pairs, the insignia is worn on the officer's left side while a mirror-image reverse version is worn on the right side, such that both of the eagles faces forward to the wearer's front.

Crime

In ordinary language, a crime is an unlawful act punishable by a state or other authority. The term "crime" does not, in modern criminal law, have any simple and universally accepted definition, though statutory definitions have been provided for certain purposes. The most popular view is that crime is a category created by law; in other words, something is a crime if declared as such by the relevant and applicable law. One proposed definition is that a crime or offence (or criminal offence) is an act harmful not only to some individual but also to a community, society, or the state ("a public wrong"). Such acts are forbidden and punishable by law.The notion that acts such as murder, rape, and theft are to be prohibited exists worldwide. What precisely is a criminal offence is defined by criminal law of each country. While many have a catalogue of crimes called the criminal code, in some common law countries no such comprehensive statute exists.

The state (government) has the power to severely restrict one's liberty for committing a crime. In modern societies, there are procedures to which investigations and trials must adhere. If found guilty, an offender may be sentenced to a form of reparation such as a community sentence, or, depending on the nature of their offence, to undergo imprisonment, life imprisonment or, in some jurisdictions, execution.

Usually, to be classified as a crime, the "act of doing something criminal" (actus reus) must – with certain exceptions – be accompanied by the "intention to do something criminal" (mens rea).While every crime violates the law, not every violation of the law counts as a crime. Breaches of private law (torts and breaches of contract) are not automatically punished by the state, but can be enforced through civil procedure.

Engineer

Engineers, as practitioners of engineering, are professionals who invent, design, analyze, build, and test machines, systems, structures and materials to fulfill objectives and requirements while considering the limitations imposed by practicality, regulation, safety, and cost. The word engineer (Latin ingeniator) is derived from the Latin words ingeniare ("to create, generate, contrive, devise") and ingenium ("cleverness"). The foundational qualifications of an engineer typically include a four-year bachelor's degree in an engineering discipline, or in some jurisdictions, a master's degree in an engineering discipline plus four to six years of peer-reviewed professional practice (culminating in a project report or thesis) and passage of engineering board examinations.

The work of engineers forms the link between scientific discoveries and their subsequent applications to human and business needs and quality of life.

Flag of India

The National Flag of India is a horizontal rectangular tricolour of India saffron, white and India green; with the Ashoka Chakra, a 24-spoke wheel, in navy blue at its centre. It was adopted in its present form during a meeting of the Constituent Assembly held on 22 July 1947, and it became the official flag of the Dominion of India on 15 August 1947. The flag was subsequently retained as that of the Republic of India. In India, the term "tricolour" (Hindi: तिरंगा, romanized: Tiraṅgā) almost always refers to the Indian national flag. The flag is based on the Swaraj flag, a flag of the Indian National Congress designed by Pingali Venkayya and first flown in 1923.

By law, the flag is to be made of khadi, a special type of hand-spun cloth or silk, made popular by Mahatma Gandhi. The manufacturing process and specifications for the flag are laid out by the Bureau of Indian Standards. The right to manufacture the flag is held by the Khadi Development and Village Industries Commission, who allocates it to regional groups. As of 2009, the Karnataka Khadi Gramodyoga Samyukta Sangha has been the sole manufacturer of the flag.

Usage of the flag is governed by the Flag Code of India and other laws relating to the national emblems. The original code prohibited use of the flag by private citizens except on national days such as the Independence day and the Republic Day. In 2002, on hearing an appeal from a private citizen, Naveen Jindal, the Supreme Court of India directed the Government of India to amend the code to allow flag usage by private citizens. Subsequently, the Union Cabinet of India amended the code to allow limited usage. The code was amended once more in 2005 to allow some additional use including adaptations on certain forms of clothing. The flag code also governs the protocol of flying the flag and its use in conjunction with other national and non-national flags.

Historic site

Historic site or heritage site is an official location where pieces of political, military, cultural, or social history have been preserved due to their cultural heritage value. Historic sites are usually protected by law, and many have been recognized with the official national historic site status. A historic site may be any building, landscape, site or structure that is of local, regional, or national significance.

Jim Jarmusch

James Robert Jarmusch (; born January 22, 1953) is an American film director, screenwriter, actor, producer, editor, and composer. He has been a major proponent of independent cinema since the 1980s, directing such films as Stranger Than Paradise (1984), Down by Law (1986), Mystery Train (1989), Dead Man (1995), Ghost Dog: The Way of the Samurai (1999), Coffee and Cigarettes (2003), Broken Flowers (2005), Only Lovers Left Alive (2013), and Paterson (2016). Stranger Than Paradise was added to the National Film Registry in December 2002. As a musician, Jarmusch has composed music for his films and released two albums with Jozef van Wissem.

Limited company

In a limited company, the liability of members or subscribers of the company is limited to what they have invested or guaranteed to the company. Limited companies may be limited by shares or by guarantee. The former may be further divided in public companies and private companies. Who may become a member of a private limited company is restricted by law and by the company's rules. In contrast, anyone may buy shares in a public limited company.

Limited companies can be found in most countries, although the detailed rules governing them vary widely. It is also common for a distinction to be made between the publicly tradable companies of the plc type (for example, the German Aktiengesellschaft (AG), British PLC, Czech a.s., Italian S.p.A., Hungarian Zrt. and the Spanish, French, Polish, Greek and Romanian S.A.), and the "private" types of company (such as the German GmbH, Portuguese Lda., British Ltd., Polish sp. z o.o., the Czech s.r.o., the French s.a.r.l., the Italian s.r.l., Romanian s.r.l., Hungarian kft. and Slovak s.r.o.)

List of killings by law enforcement officers in the United States

Below are lists of people killed by law enforcement in the United States, both on duty and off.

The Washington Post is maintaining a database of police shooting deaths: occasions where a U.S. law enforcement officer shot and killed someone in the line of duty, covering 2015 through the present.

The British newspaper The Guardian has collected and organized in a database reports of killings by U.S. law enforcement officers in 2015 and 2016, and found that they are incorrectly reported in over 50% of the cases. They also stated that "Researchers found the accuracy varied wildly by state, with just 17.6% misclassification in Washington, but a startling 100% in Oklahoma".

Lok Sabha

The Lok Sabha or House of the People is the lower house of India's bicameral Parliament, with the upper house being the Rajya Sabha. Members of the Lok Sabha are elected by adult universal suffrage and a first-past-the-post system to represent their respective constituencies, and they hold their seats for five years or until the body is dissolved by the President on the advice of the council of ministers. The house meets in the Lok Sabha Chambers of the Sansad Bhavan in New Delhi.

The maximum strength of the House allotted by the Constitution of India is 552. Currently, the house has 545 seats which is made up by the election of up to 543 elected members and at a maximum, 2 nominated members of the Anglo-Indian Community by the President of India. A total of 131 seats (24.03%) are reserved for representatives of Scheduled Castes (84) and Scheduled Tribes (47). The quorum for the House is 10% of the total membership. The Lok Sabha, unless sooner dissolved, continues to operate for five years from the date appointed for its first meeting. However, while a proclamation of emergency is in operation, this period may be extended by Parliament by law.An exercise to redraw Lok Sabha constituencies' boundaries is carried out by the Boundary Delimitation Commission of India every decade based on the Indian census, last of which was conducted in 2011. This exercise earlier also included redistribution of seats among states based on demographic changes but that provision of the mandate of the commission was suspended in 1976 following a constitutional amendment to incentivise the family planning programme which was being implemented. The 17th Lok Sabha was elected in May 2019 and is the latest to date.The Lok Sabha has its own television channel, Lok Sabha TV, headquartered within the premises of Parliament.

National sport

A national sport is considered to be an intrinsic part of the culture of a nation. Some sports are de facto (not established by law) national sports, as baseball is in the United States and Gaelic games are in the Ireland, while others are de jure (established by law) national sports, as lacrosse and ice hockey are in Canada.

Pablo Escobar

Pablo Emilio Escobar Gaviria (, Spanish: [ˈpaβlo eˈmiljo eskoˈβaɾ ɣaˈβiɾja]; 1 December 1949 – 2 December 1993) was a Colombian drug lord and narcoterrorist who founded and was the sole leader of the Medellín Cartel. Dubbed "The King of Cocaine", Escobar is the wealthiest criminal in history, having amassed an estimated net worth of US$30 billion by the time of his death (equivalent to $58 billion as of 2018), while his cartel monopolized the cocaine trade into the United States in the 1980s and 1990s.Born in Rionegro and raised in Medellín, Escobar studied briefly at Universidad Autónoma Latinoamericana of Medellín, but left without graduating; he instead began engaging in criminal activity, selling illegal cigarettes and fake lottery tickets, as well as participating in motor vehicle theft. In the early 1970s, he began to work for various drug smugglers, often kidnapping and holding people for ransom.

In 1976, Escobar founded the Medellín Cartel, which distributed powder cocaine, and established the first smuggling routes into the United States. Escobar's infiltration into the U.S. created exponential demand for cocaine, and by the 1980s, it was estimated Escobar led monthly shipments of 70 to 80 tons of cocaine into the country from Colombia. As a result, Escobar quickly became one of the richest people in the world, but consistently battled rival cartels domestically and abroad, which led to massacres and the murders of police officers, judges, locals, and prominent politicians, making Colombia the murder capital of the world.In the 1982 parliamentary election, Escobar was elected as an alternative member of the Chamber of Representatives as part of the Liberal Alternative movement. Through this, he was responsible for community projects, such as the construction of houses and football fields, which gained him popularity among the locals of the towns that he frequented. However, Escobar was vilified by the Colombian and American governments, who routinely stifled his political ambitions and pushed for his arrest, with Escobar widely believed to have orchestrated the DAS Building bombing and Avianca Flight 203 bombings in retaliation.

In 1991, Escobar surrendered to authorities, and was sentenced to five years imprisonment on a host of charges, but struck a deal of no extradition with Colombian President Cesar Gaviria, with the ability of being housed in his own, self-built prison. In 1992, Escobar escaped and went into hiding when authorities attempted to move him to a more standard holding facility, leading to a nation-wide manhunt. As a result, the Medellín Cartel crumbled, and in 1993, Escobar was killed in his hometown by Colombian National Police, a day after his 44th birthday.His legacy remains controversial; while many denounce the heinous nature of his crimes, Escobar was seen as a "Robin Hood-like" figure for many in Colombia, as he provided many amenities to the poor, while his killing was mourned and his funeral attended by over 25,000 people. Additionally, his private estate, Hacienda Nápoles, has been transformed into a theme park, and he has been praised or criticized for importing hippopotamuses to Colombia. His life has also served as inspiration for or has been dramatized in film, television, and in music.

Public Defense (Israel)

The Public Defense (Hebrew: הסניגוריה הציבורית) is a department of the Ministry of Justice of Israel that provides legal representation to criminal suspects and defendants without means to hire an attorney. It also provides representation to those involuntarily committed to mental institutions. It was founded in 1996 in accordance with the Public Defense Act of 1995. Legal representation by the Public Defender's Office is provided free of charge, and the attorneys' fees are paid directly to them from the state budget, according to a fixed rate determined by law. It employs 100 full-time lawyers and outsources to another 900 lawyers.

Radio wave

Radio waves are a type of electromagnetic radiation with wavelengths in the electromagnetic spectrum longer than infrared light. Radio waves have frequencies as high as 300 gigahertz (GHz) to as low as 30 hertz (Hz). At 300 GHz, the corresponding wavelength is 1 mm, and at 30 Hz is 10,000 km. Like all other electromagnetic waves, radio waves travel at the speed of light in vacuum. They are generated by electric charges undergoing acceleration, such as time varying electric currents. Naturally occurring radio waves are emitted by lightning and astronomical objects.

Radio waves are generated artificially by transmitters and received by radio receivers, using antennas. Radio waves are very widely used in modern technology for fixed and mobile radio communication, broadcasting, radar and other navigation systems, communications satellites, wireless computer networks and many other applications. Different frequencies of radio waves have different propagation characteristics in the Earth's atmosphere; long waves can diffract around obstacles like mountains and follow the contour of the earth (ground waves), shorter waves can reflect off the ionosphere and return to earth beyond the horizon (skywaves), while much shorter wavelengths bend or diffract very little and travel on a line of sight, so their propagation distances are limited to the visual horizon.

To prevent interference between different users, the artificial generation and use of radio waves is strictly regulated by law, coordinated by an international body called the International Telecommunications Union (ITU), which defines radio waves as "electromagnetic waves of frequencies arbitrarily lower than 3 000 GHz, propagated in space without artificial guide". The radio spectrum is divided into a number of radio bands on the basis of frequency, allocated to different uses.

Revenue

In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers. Revenue is also referred to as sales or turnover.

Some companies receive revenue from interest, royalties, or other fees. Revenue may refer to business income in general, or it may refer to the amount, in a monetary unit, earned during a period of time, as in "Last year, Company X had revenue of $42 million". Profits or net income generally imply total revenue minus total expenses in a given period. In accounting, in the balance statement it is a subsection of the Equity section and revenue increases equity, it is often referred to as the "top line" due to its position on the income statement at the very top. This is to be contrasted with the "bottom line" which denotes net income (gross revenues minus total expenses).For non-profit organizations, annual revenue may be referred to as gross receipts. This revenue includes donations from individuals and corporations, support from government agencies, income from activities related to the organization's mission, and income from fundraising activities, membership dues, and financial securities such as stocks, bonds or investment funds.

In general usage, revenue is income received by an organization in the form of cash or cash equivalents. Sales revenue or revenues is income received from selling goods or services over a period of time. Tax revenue is income that a government receives from taxpayers.

In more formal usage, revenue is a calculation or estimation of periodic income based on a particular standard accounting practice or the rules established by a government or government agency. Two common accounting methods, cash basis accounting and accrual basis accounting, do not use the same process for measuring revenue. Corporations that offer shares for sale to the public are usually required by law to report revenue based on generally accepted accounting principles or International Financial Reporting Standards.

In a double-entry bookkeeping system, revenue accounts are general ledger accounts that are summarized periodically under the heading Revenue or Revenues on an income statement. Revenue account names describe the type of revenue, such as "Repair service revenue", "Rent revenue earned" or "Sales".

Rule of law

The rule of law is defined in the Oxford English Dictionary as: "The authority and influence of law in society, especially when viewed as a constraint on individual and institutional behavior; (hence) the principle whereby all members of a society (including those in government) are considered equally subject to publicly disclosed legal codes and processes." The phrase "the rule of law" refers to a political situation, not to any specific legal rule.

Use of the phrase can be traced to 16th-century Britain, and in the following century the Scottish theologian Samuel Rutherford employed it in arguing against the divine right of kings. John Locke wrote that freedom in society means being subject only to laws made by a legislature that apply to everyone, with a person being otherwise free from both governmental and private restrictions upon liberty. "The rule of law" was further popularized in the 19th century by British jurist A. V. Dicey. However, the principle, if not the phrase itself, was recognized by ancient thinkers; for example, Aristotle wrote: "It is more proper that law should govern than any one of the citizens".The rule of law implies that every person is subject to the law, including people who are lawmakers, law enforcement officials, and judges. In this sense, it stands in contrast to a monarchy or oligarchy where the rulers are held above the law. Lack of the rule of law can be found in both democracies and monarchies, for example, because of neglect or ignorance of the law, and the rule of law is more apt to decay if a government has insufficient corrective mechanisms for restoring it.

Seating capacity

Seating capacity is the number of people who can be seated in a specific space, in terms of both the physical space available, and limitations set by law. Seating capacity can be used in the description of anything ranging from an automobile that seats two to a stadium that seats hundreds of thousands of people. The largest sporting venue in the world, the Indianapolis Motor Speedway, has a permanent seating capacity for more than 235,000 people and infield seating that raises capacity to an approximate 400,000.

Wicket-keeper

The wicket-keeper in the sport of cricket is the player on the fielding side who stands behind the wicket or stumps being watchful of the batsman and be ready to take a catch, stump the batsman out and run out a batsman when occasion . The wicket-keeper is the only member of the fielding side permitted to wear gloves and external leg guards. The role of the keeper is governed by Law 27 of the Laws of Cricket.

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