There Is Another Sky

There is another sky,
Ever serene and fair,
And there is another sunshine,
Though it be darkness there;
Never mind faded forests, Austin,
Never mind silent fields -
Here is a little forest,
Whose leaf is ever green;
Here is a brighter garden,
Where not a frost has been;
In its unfading flowers
I hear the bright bee hum:
Prithee, my brother,
Into my garden come!

Vision

#روس نے گرم پانی تک پہنچنے کے لئے 80 بلین ڈالر خرچ کئے
جبکہ #چائنہ نے 51 بلین ڈالر
لیکن روس نے #Destruction کا راستہ چنا اور چائنا نے #Construction کا
روس افغانستان کی سڑکیں اور انفراسٹرکچر تباہ کرتا ہوا پاراچنار کی چوٹیوں تک آیا اور نامراد لوٹا۔
جبکہ چائنا شمالی علاقہ جات اور بلوچستان کی سڑکیں تعمیر کرتا ہوا گوادر پہنچا۔۔
روس نے #پاکستان کے تعلیمی اداروں میں سرخ انقلاب، سوشلسٹ تبدیلی اور کمیونسٹ نظریہ کے لئے طلبہ کو اکسائے رکھا اور یہ بیچارے چی گویرا بننے کی کوشش میں تعلیم سے بھی گئے اور سماج میں بھی کسی کام کے نارہے، دو چار خام مال بن کر نکلے تو وہ "Smoking Corner" میں بیٹھے کالم لکھتے رہے۔
جبکہ چائنا نے 5 ہزار پاکستانی طلبہ و طالبات کو #اسکالر شپ پر چائنا بلوایا، اس کے علاوہ چائنا کی پرائیوٹ یونیورسٹیوں میں ہزاروں طلبہ و طالبات زیر تعلیم ہیں۔
آج پاکستان کی تمام یونیورسٹیوں میں سینکڑوں پروفیسر چائنا سے اعلیٰ تعیلم یافتہ ہیں۔
90 ہزار افغان، عرب اور پاکستانی مجاھدین سویت افغان جنگ میں شہید ہوئے
جبکہ سی پیک سے ایک لاکھ پاکستانیوں کو روزگار کے نئے مواقع میسر آئے
پندرہ ہزار روسی فوجی ہلاک ہوئے
جبکہ آج تیرہ ہزار پاکستانی فوجی (ایک نیا سیکیورٹی ڈویژن) سی پیک کی حفاظت پر مامور ہے
روس کے تین سو ہیلی کاپٹر، سو جنگی جہاز اور ڈیڑھ سو ٹینک لوہے کا اسکریپ بن گئے
جبکہ چائنا نے جو راستہ چنا اس کی بدولت
چائنا کے چار سو بحری جہاز ہر سال گوادر سے یورپ، افریقہ، وسطی ایشیاء اور خلیج میں جائنگے
آج چائنا دنیا کی سب بڑی سافٹ پاور ہے جس کی بدولت وہ کوئی ملک طاقت کی بنیاد پر فتح کرنا تو دور کی بات، ایک گولی چلائے بغیر ہی سپر پاور بننے جارہاہے، چائنا کی یہ طے شدہ پالیسی ہے کہ 2025 تک دنیا کے کسی رفڑے، پنگے اور دنگل کا حصہ نہیں بنے گا۔
آج دنیا کے 30 ممالک کے ٹاپ بیوروکریٹ، سفارتکار اور اعلیٰ حکومتی نمائندے چائنا سے اعلیٰ تعلیم یافتہ ہیں، جو عالمی فورمز پر اپنے ملک کے بعد سب سے زیادہ حمایت چائنہ کی کرتے ہیں، اور عالمی سیاست میں چائنہ کی یہ کامیابی اس کی اقتصادی کامیابی سے زیادہ اہمیت کی حامل ہے۔۔۔۔۔۔۔
اس سب کی وجہ یہ ہے کہ ۔ ۔ ۔ ۔ ۔
1988 میں جوزف نائے ( Joseph Nye ) نے کہا تھا کہ
"وہ دن چلے گئے کہ گولی ماری اور پہاڑ پر چڑھ گئے"
جوزف نے عالمی سیاست اور بین الاقوامی تعلقات کو ایک نیا موضوع دیا جس کا نام تھا سافٹ پاور ( Soft Power ).
اس کے مطابق وہ دور ختم ہوگیا کہ جب آپ بارود سے بھرے ٹینک لیکر کسی ملک کی سرحد پر پہنچیں گے، آپ کی فوج صف آراء ہوگی اور دھاڑتی ہوئی یلغار لائن کو عبور کرے گی اور ملک فتح ہوجائے گا۔۔
اب صرف آپ کا گولہ بارود اور طاقتور فوجیں نہیں بلکہ آپ کی مضبوط #معیشیت، #خارجہ پالیسی، #ڈپلومیسی کے طریقے، #یونیوسٹیاں، #کھیل کے میدان اور #ثقافت کے ادارے دوسرے ممالک کو متاثر کریں گے اور ان پر اثر انداز ہونگے۔ ۔ ۔ ۔ ۔
عالمی سیاست کے بدلتے ہوا رجحانات Hard Power سے Soft Power کو منتقل ہوگئے ہیں۔۔۔
اب کامیابی اور ناکامی کا فیصلہ
جنگی جہاز کی گھن گھرج
ٹینک کا بارود
میگزین میں گولیوں
اور
ہارڈ پاور کے جبری طریقوں سے نہیں
بلکہ سافٹ پاور کے ترغیبی اندازسے ہوگا۔ ۔ ۔ ۔ ۔
بے ربط خیالات~
پس تحریر
چائنہ کے بعد ابھرتی ہوئی سافٹ پاور تُرکی، کینیڈا اور بھارت ہیں۔۔ مودی کے بھارت میں آںے سے اس کا گراف نیچے ہوا ہے اور اسی طرح ڈونلڈ ٹرمپ کی وجہ سے امریکہ کا گراف مزید نیچے آئے گا۔
اسے کہتے ہین #vision

Inspector Inland Revenue Test Preparation

Part-I English =20 Marks
Consult with some good book of English like English Grammar by   Wren and Martin OR English Grammar by Raymond Murphy (Both are available on the internet in soft copies, free of cost) . Build vocabulary to gain Maximum.

Part-II Professional Test = 80 marks

 Functions of Federal Board of Revenue.
Visit this Link and Learn About FBR thoroughly.
http://www.fbr.gov.pk/OfficeHomePage.aspx?view=Office%20Home%20Page&ActionID=1&ArticleID=895#

 Fiscal Policy of Pakistan
Please Download & Read the following Topics given in the link:
Fiscal Development
Fiscal Responsibility and Debt Limitation Act, 2005
http://www.finance.gov.pk/survey_1516.html
http://www.finance.gov.pk/publications_latest.html

 Tax Administration/Reforms
https://drive.google.com/file/d/0B46X-ONMuTmLVzBVSGg0WU5DbWs/view
 Sales Tax Act 1990 as amended upto July 2016
http://www.fbr.gov.pk/ShowDocument.aspx?Actionid=14736
 Federal Excise Act 2005 as amended upto July 2016
http://www.fbr.gov.pk/ShowDocument.aspx?Actionid=14737
 Income Tax Ordinance 2001 as amended upto June 2016 (Chapter-III & Part IV of Chapter-X only)
http://www.fbr.gov.pk/ShowDocument.aspx?Actionid=14630

Trump and the Emoluments Clause

The clause is designed to prevent bribery

The relatively obscure word emolument saw a marked increase in lookup on November 21st, as journalists discussed Trump's conflicts of interest.

The Washington Post recently reported considerable interest in booking Trump’s Washington hotel as a deliberate way for foreign visitors to show their support for the incoming Trump White House. Two legal experts—Richard Painter, who was former President George W. Bush’s chief ethics counsel, and noted constitutional legal expert Lawrence Tribe—both say that this appears to be an “emolument” (a gift) that a president isn’t allowed to accept.
—Jeff Nesbit, Time.com, 21 Nov. 2016

The emoluments clause could also come into play when Trump’s business sells condos at its properties or partners with foreign investors in the United States or other countries. A condo sale to a foreign dignitary could be seen as an emolument, especially if it were above the market rate.
—Paul Blumenthal, huffington post.com, 19 Nov. 2016

Emolument has been in use in English since the late 15th century and is defined as “the returns arising from office or employment usually in the form of compensation or perquisites.” There is an additional sense of the word, now obsolete, which is “advantage, benefit.”

The word comes from the Latin word emolument um, which means “profit” or “gain”; the literal meaning of the word is “sum paid to have grain ground up,” as it comes from the word emolere (“to grind up”).

The emoluments clause of the United States Constitution (Article 1, section 9) reads as follows: “No Title of Nobility shall be granted by the United States: And no Person holding any Office of Profit or Trust under them, shall, without the Consent of the Congress, accept of any present, Emolument, Office, or Title, of any kind whatever, from any King, Prince, or foreign State.”

Potatoes, Eggs, and Coffee Beans

Once upon a time a daughter complained to her father that her life was miserable and that she didn’t know how she was going to make it. She was tired of fighting and struggling all the time. It seemed just as one problem was solved, another one soon followed.
Her father, a chef, took her to the kitchen. He filled three pots with water and placed each on a high fire. Once the three pots began to boil, he placed potatoes in one pot, eggs in the second pot, and ground coffee beans in the third pot.
He then let them sit and boil, without saying a word to his daughter. The daughter, moaned and impatiently waited, wondering what he was doing.

After twenty minutes he turned off the burners. He took the potatoes out of the pot and placed them in a bowl. He pulled the eggs out and placed them in a bowl.
He then ladled the coffee out and placed it in a cup. Turning to her he asked. “Daughter, what do you see?”
“Potatoes, eggs, and coffee,” she hastily replied.
“Look closer,” he said, “and touch the potatoes.” She did and noted that they were soft. He then asked her to take an egg and break it. After pulling off the shell, she observed the hard-boiled egg. Finally, he asked her to sip the coffee. Its rich aroma brought a smile to her face.
“Father, what does this mean?” she asked.
He then explained that the potatoes, the eggs and coffee beans had each faced the same adversity– the boiling water.
However, each one reacted differently.
The potato went in strong, hard, and unrelenting, but in boiling water, it became soft and weak.
The egg was fragile, with the thin outer shell protecting its liquid interior until it was put in the boiling water. Then the inside of the egg became hard.
However, the ground coffee beans were unique. After they were exposed to the boiling water, they changed the water and created something new.
“Which are you,” he asked his daughter. “When adversity knocks on your door, how do you respond? Are you a potato, an egg, or a coffee bean? “
Moral:In life, things happen around us, things happen to us, but the only thing that truly matters is what happens within us.
Which one are you?

Everyone Has a Story in Life

A 24 year old boy seeing out from the train’s window shouted…
“Dad, look the trees are going behind!”
Dad smiled and a young couple sitting nearby, looked at the 24 year old’s childish behavior with pity, suddenly he again exclaimed…
“Dad, look the clouds are running with us!”
The couple couldn’t resist and said to the old man…
“Why don’t you take your son to a good doctor?”The old man smiled and said…“I did and we are just coming from the hospital, my son was blind from birth, he just got his eyes today.
Every single person on the planet has a story. Don’t judge people before you truly know them. The truth might surprise you.

What was the Cold War?

The Cold War is the name given to the relationship that developed primarily between the USA and the USSR after World War Two. The Cold War was to dominate international affairs for decades and many major crises occurred – the Cuban Missile Crisis, Vietnam, Hungary and the Berlin Wall being just some. For many, the growth in weapons of mass destruction was the most worrying issue.

A clash of very different beliefs and ideology – capitalism versus communism – each held with almost religious conviction, formed the basis of an international power struggle with both sides vying for dominance, exploiting every opportunity for expansion anywhere in the world.

Note that USSR in 1945 was Russia post-1917 and included all the various countries that now exist individually (Ukraine, Georgia etc) but after the war they were part of this huge country up until the collapse of the Soviet Union (the other name for the USSR).

Logic would dictate that as the USA and the USSR fought as allies during World War Two, their relationship after the war would be firm and friendly. This never happened and any appearance that these two powers were friendly during the war is illusory.

Before the war, America had depicted the Soviet Union as almost the devil-incarnate. The Soviet Union had depicted America likewise so their ‘friendship’ during the war was simply the result of having a mutual enemy – Nazi Germany. In fact, one of America’s leading generals, Patton, stated that he felt that the Allied army should unite with what was left of the Wehrmacht in 1945, utilise the military genius that existed within it (such as the V2’s etc.) and fight the oncoming Soviet Red Army. Churchill himself was furious that Eisenhower, as supreme head of Allied command, had agreed that the Red Army should be allowed to get to Berlin first ahead of the Allied army. His anger was shared by Montgomery, Britain’s senior military figure.

So the extreme distrust that existed during the war, was certainly present before the end of the war……..and this was between Allies. The Soviet leader, Joseph Stalin, was also distrustful of the Americans after Truman only told him of a new terrifying weapon that he was going to use against the Japanese. The first Stalin knew of what this weapon could do was when reports on Hiroshima got back to Moscow.

So this was the scene after the war ended in 1945. Both sides distrusted the other. One had a vast army in the field (the Soviet Union with its Red Army supremely lead by Zhukov) while the other, the Americans had the most powerful weapon in the world, the A-bomb and the Soviets had no way on knowing how many America had.

So what exactly was the Cold War?

In diplomatic terms there are three types of war.

Hot War : this is actual warfare. All talks have failed and the armies are fighting.

Warm War : this is where talks are still going on and there would always be a chance of a peaceful outcome but armies, navies etc. are being fully mobilised and war plans are being put into operation ready for the command to fight.

Cold War :

this term is used to describe the relationship between America and the Soviet Union 1945 to 1980. Neither side ever fought the other – the consequences would be too appalling – but they did ‘fight’ for their beliefs using client states who fought for their beliefs on their behalf e.g. South Vietnam was anticommunist and was supplied by America during the war while North Vietnam was pro-Communist and fought the south (and the Americans) using weapons from communist Russia or communist China. In Afghanistan, the Americans supplied the rebel Afghans after the Soviet Union invaded in 1979 while they never physically involved themselves thus avoiding a direct clash with the Soviet Union.

 

 This lack of mutually understanding an alien culture, would lead the world down a very dangerous path – it led to the development of weapons of awesome destructive capability and the creation of some intriguing policies such as MAD – Mutually Assured Destruction.