SQL Tutorial - Learn SQLSQL is short for Structured Query Language and is a widely used database language, providing means of data manipulation (store, retrieve, update, delete) and database creation. If you need a quick SQL reference, make sure you download or PDF SQL Cheat Sheet. Almost all modern Relational Database Management Systems like MS SQL Server, Microsoft Access, MSDE, Oracle, DB2, Sybase, My. SQL, Postgres and Informix use SQL as standard database language. Now a word of warning here, although all those RDBMS use SQL, they use different SQL dialects. For example MS SQL Server specific version of the SQL is called T- SQL, Oracle version of SQL is called PL/SQL, MS Access version of SQL is called JET SQL, etc. If you have a few minutes please watch our SQL Tutorial Video below, which will give you a jump- start into SQL and database development. Learn more about SQL tables here. SQL INNER JOINDans le langage SQL la commande INNER JOIN, aussi appel. Cette commande retourne les enregistrements lorsqu’il y a au moins une ligne dans chaque colonne qui correspond . Les utilisateurs 3 et 4 ne sont pas affich. A SQL JOIN combines records from two tables. A JOIN locates related column values in the two tables. A query can contain zero, one, or multiple JOIN operations. In this tutorial, you will learn how to query data from multiple tables by using SQL INNER JOIN statement. In an inner join, only rows that appear in both tables in a SQL query are selected. The syntax and an example of an inner join SQL query is shown. SQL UPDATE Statement, SQL UPDATE Multiple Columns, SQL UPDATE SELECT. Learn, Share, Build. Each month, over 50 million developers come to Stack Overflow to learn, share their knowledge, and build their careers. Join the world’s. There are 2 types of SQL JOINS – INNER JOINS and OUTER JOINS. If you don't put INNER or OUTER keywords in front of the SQL JOIN keyword, then INNER JOIN is used. Different Types of SQL JOINs. Here are the different types of the JOINs in SQL: (INNER) JOIN: Returns records that have matching values in both tables. SQL INNER JOINS - Learn SQL (Structured Programming Language) in simple and easy steps starting from basic to advanced concepts with examples including database. SQL is short for Structured Query Language and is a widely used database language, providing means of data manipulation (store, retrieve, update, delete) and database.
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Berry Z1. 0, which from the front at least looks like a squarer i. Phone 5. The Black. Berry Z1. 0 is a thin- and- stylish rectangular slab of black plastic, however. BlackBerry Curve 9320 review RIM's latest attempt at a cheap-as-chips smartphone. BlackBerry Z3 smartphone with 5.00-inch 540x960 display powered by 1.2GHz dual-core processor alongside 1.5GB of RAM and 5-megapixel rear camera. BlackBerry Z3 price. The BlackBerry Content Transfer app allows you to move data from your Contacts, Calendar, Pictures, Videos, Music, Text messages (SMS), Notes, Tasks, Documents, Email. Ironically, it took *not* BlackBerry to make a BlackBerry Smartphone that pushes all the right buttons. The KEYone by BlackBerry Mobile merges the best of the classic. The Z1. 0's front is almost all black, and it has a thin plastic removable cover. It measures 6. 6x. It's nice and light at 1. The i. Phone 5. S is an object of desire. It's smaller and lighter than the Z1. The Z1. 0's rear cover is slightly rounded at the edges making it more forgiving and comfortable in the hand than the i. Phone. The rubbery texture made up of tiny dimples is very similar to that of the Nexus 7. When you take off the rear cover it feels thin and bendy, but robust. You can't, of course, remove the cover of the i. Phone 5. S. The Black. Berry Z1. 0 has a slightly less premium feel than some current smartphones in part because of its removable plastic back cover. The Z1. 0 is a workhorse smartphone, designed to travel everywhere and fulfil a variety of work and play functions without breaking. It is beautifully designed and built for this task beautifully - if you want a discreet and slick handset, you won't dislike the Black. Berry Z1. 0. At first glance you might prefer the aluminium build quality quality of the i. Phone over the Z1. Having owned and used an i. Phone 5 for a year or so I know that aluminium chips easily, and you need a case to protect your precious i. Phone. The Z1. 0 is much more robust. So for good looks, go for the i. Phone. For a phone without a case that will wear well hard work, choose the Z1. See also: Group test: what's the best smartphone? Phone 5. S vs Black. Berry Z1. 0: Screen. At 4. 2in the screen on the Black. Berry Z1. 0 is quite small when you compare it to other modern smartphones - although not the i. Phone 5. S. Many Android and Windows Phone 8 handsets have much bigger screens, but this size isn't a problem; it's big enough to comfortably browse the web, use apps and watch video content. The Z1. 0's screen size coupled with the resolution of 7. Black. Berry Z1. 0 a higher pixel density: at 3. Black. Berry Z1. 0 beats the i. Phone 5. S with its score of 3. Rest assured that you won't struggle to pick out detail on either phone's display. It's hard to find fault with the Black. Berry Z1. 0's screen. At 3. 55ppi it's not really a surprise that text and images look crisp and clear. Colours are vibrant, contrast is good and there's plenty of brightness should you need it. Our main concern is how quickly the display gets dirty with finger print marks, there's clearly no kind of oleophobic coating on the Z1. We haven't yet spent as much time with the i. Phone 5. S, but expect excellence. These phones both offer great displays. Phone 5. S vs Black. Berry Z1. 0: Battery. The Black. Berry Z1. Wh (1. 80. 0m. Ah), lower than most. Black. Berry says it will last up to 1. We got about what we expected from the Z1. It's a shame that it's a smartphone that you'll have to charge every night, many of the top smartphones last a couple of days. We were hoping it might be an area where Black. Berry could offer something more. It also takes an irritatingly long time to charge the Z1. If you're hoping for a breakthrough in battery life then the i. Phone 5. S is not it. Unusually for a tech company Apple's claimed battery life figures tend to be close to the mark. The i. Phone 5. S has a built- in, non- swappable lithium- ion battery. Apple says the i. Phone 5. S will last for up to 2. Web surfing is 8 hours on 3. G, and 1. 0 hours on LTE and Wi- Fi. Apple claims 1. 0 hours for video playback and 4. Phone 5. S. Before testing I expect these to bear out. We can't yet pick a winner in this area. Phone 5. S vs Black. Berry Z1. 0: Processor, performance. We can't yet pick a winner here, either. But before in- depth testing of the i. Phone 5. S here are our thoughts. Black. Berry has opted for a 1. GHz dual- core processor and 2. GB of RAM for the Z1. The dual- core chip might sound mid- range since most top end smartphones have a quad- core processor, but with the Black. Berry 1. 0 OS we don't see this as a problem. The Black. Berry 1. Z1. 0. Indeed its Geekbench 2 score of 1. Browsing the web is particularly speedy, as Black. Berry said it would be. The relatively slow result of 1. Sun. Spider Java. Script test doesn't anyway reflect the browser's performance in our tests. It wasn't flawless, but it wasn't far off. Because of the relative lack of third- party software for Black. Berry phones we can't run our GLBenchmark graphics test on the Z1. It's a fast phone. The i. Phone 5. S is the first 6. It comes with an all- new A7 chip with 6. It also has what Apple calls an M7 motion coprocessor, which should mean a lot more apps that use motion- tracking, such as fitness apps. Apple doesn't tend to say how much RAM it puts into its smartphones but don't expect it to stint on the i. Phone 5. S. 6. 4- bit computing in a phone will likely make little difference in the short term, but is a sure fire way to future proof what should be a superfast phone. My colleagues Lex Friedman, Jason Snell, Dan Moren tried the i. Phone 5. S and this is that they said about its performance: . We weren't able to run any benchmark tests or particularly hungry apps, so there was no way to put to the test Apple's claims of it being twice as fast as the i. Phone 5 in many tasks. It's truly an i. Phone with an . You can't expand its storage, however. The Black. Berry Z1. GB models. There is a micro. SD card for up to 6. GB cards, though. Unfortunately, before you even go downloading some apps, adding music and taking some snaps, a total of 4. GB, a quarter of the storage, is already used up by the Black. Berry 1. 0 operating system. Not ideal. Neither of these phones is a storage king. You basically choose between the greater storage of a more expensive i. Phone, or the ability to use an SD card to expand storage. Phone 5. S vs Black. Berry Z1. 0: Cameras. The Z1. 0's main camera is 8. Mp with an LED flash, BSI (back side illumination), a dedicated ISP (image signal processor) and a F2. The rear camera can record video in up to Full HD 1. Photos are okay for a high- end smartphjone, but nothing more. You can select anywhere on the touchscreen to focus and then take a picture. The Z1. 0 has a mind of its own with this method but fortunately you can use either volume button to operate the shutter. You can find sample images in our Black. Berry Z1. 0 review. The main show off feature of the Z1. Time Shift. By taking numerous snaps in one go, you can adjust the whole image or individual elements like someone's face. It's a nice feature but don't be fooled into thinking it's new; the Nokia Lumia smartphones have a similar thing called Smart Shoot. We like the editing software built in to Black. Berry 1. 0 which allows you comprehensively edit and tweak your pictures. You can crop, rotate, adjust settings like white balance and add Instagram- style filters and borders. We tested out the front- facing 2. Mp camera by having a video chat in BBM Video (a new feature of Black. Berry 1. 0). The camera shoots video in 7. The i. Phone 5. S has two cameras, a front- facing Face. Time camera and a rear- facing camera known as an i. Sight camera. The specifications work out as follows. The i. Phone 5. S i. Sight camera has what Apple describes as a 'better 8. Mp sensor', than either the i. Phone 5 or the i. Phone 5. C. It lists the sensor as 8 megapixels with 1. The Face. Time Camera takes 1. Mp photos at a resolution of 1. HD video recording. We'll have to test the i. Phone 5. S properly before we can properly pronounce on its camera capabilities. These are two great smartphone cameras - not likely to replace your DSLR, but excellent compact cameras for everyday photography. Phone 5. S vs Black. Berry Z1. 0: Software. The i. Phone 5. S will launch with i. OS7, and be upgraded for free to all new versions of Apple's operating system. It does tie you into Apple's world, however. But if you have used any i. Phone (or even Android) you will be familiar and comfortable with the way i. OS7 works. The Black. Berry Z1. 0 was the first device to run Black. Berry 1. 0 - the company's all- new operating system. For a more detailed look at Black. Berry's new operating system take a look at our Black. Berry 1. 0 review - 'Black. Berry 1. 0 features, performance and gripes'. Depending on your previous experience, you may wish to: using Black. Berry 1. 0 can be a bit baffling. It's worth perservering, however, as in a short time the swiping navigation starts to make sense. For a more detailed look at Black. Berry's new operating system take a look at our Black. Berry 1. 0 review. Black. Berry 1. 0 has a main home screen which is blank until you launch an app. Start using apps and open apps are shown in small windows, most recent first. We would have like a way to rearrange the windows or pin favourites so they don't move off the screen. Tapping an app opens it and swiping upwards from the bottom of the screen navigates back to the home screen. Apps remain running unless you actively close them. An app menu sits to the right of the main home screen only a swipe away. Swiping from the top of the screen brings up phone settings or options. The Black. Berry Hub sits to the left of the main home screen. This is an all- in- one inbox and notification centre for all your accounts. Swiping from the bottom of the screen minimises what you have open and shows you notifications on the left. You can then choose whether to open the Hub by swiping to the right, swipe back down to return you your app or go straight up to head to the home screen. Another big feature of Black. Berry 1. 0 is the keyboard. The more you use it the better it can predict which words you need to construct your sentence. Increasing Hot Water Pressure - Money. Saving. Expert. com Forums. In this section I show how to calculate the flow-rate in a real domestic water-supply system by using a couple of design tools that link flow-rate to the available. Wrap exposed water pipes with insulation. 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Note: The same view has been taken in Microsoft/ Gracemac 42 SOT 550 (Del), Millennium IT Software Ltd 338 ITR 391(AAR) & ING Vysya Bank Ltd 61 DTR 401( Bang) while a. VAT (in Most of the states, as right differs across states) Customized Software 12.5%: VAT (in Most of the states, as right differs across states) Packaged Software. A hedge is an investment position intended to offset potential losses or gains that may be incurred by a companion investment. In simple language, a hedge is used to. This article intends to give broad understanding of its taxability under the current tax laws vis- . The reason for its classification is VAT on sales of goods goes to State Government & Service tax on Service goes to Central Government and both governments being totally exclusive in terms of taxability and revenue sharing. There are many cases in which both VAT and Service tax & Excise Duty are applied due to no clarity from government that leads to cascading effect of taxes i. The present average tax rate is around 2. However once this GST comes into place the need for its bifurcation may not be requiredsince every transaction shall be dealt both by State (Only SGST) and Central Government(Only CGST) that too not cascading. Proposed GST rate shall be around 1. What is Software? EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. 3 Easy Steps to trade in F&O (Equity Future Derivatives) at BSE, NSE, MCX Page. Find fashion franchise opportunity and fashion business opportunities along with how to start fashion franchise business and investment information. Also find a range. The franc also commonly distinguished as the French franc (FF), was a currency of France. Between 13, it was the name of coins worth 1 livre tournois and. Section 2 (ffc) of the Copyright Act, 1. Computer programme” as a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or to achieve a particular result. Thus, Software is a set of one or more computer programmes which performs the function of the program, either by directly providing instructions to the computer hardware or by serving as input to another piece of software. Further, software is a intellectual property(which can be classified as a Service or Goods) as per the Copyright Act, 1. The sale of Software is usually coupled with and conditional to the acceptance of a software licence agreement which gives the buyer the . Thus, it may be noted that on purchasing the software, the buyer becomes the “licensee” and “not the owner of the Software” itself. A buyer can use, abstract, consume, deliver, store, possess, transfer and transmit such property only in consonance with the license agreement. However, he cannot resell or exploit it commercially for his own gain or profit. Division of Software in 2 categories for the purpose of taxability: Customized Software: Customized software is specifically created for a particular customerto meet his specific needs in terms of coding, layout, reporting, etc. Customized software has to be developed from the grass root level, wherein a totally new software product is developed. It was held in various judgments that customization of pre- existing software is “Modified Packaged Software” and not customized software. Packaged Software: These are commonly known as canned software, branded software, shrink- wrap software, ready- made application software, These have features which are commonly used by most of the customers and can’t be modified. These are sold off- the- shelf to customers at retail outlets via physical media or can also be downloaded electronically. The common examples of packaged software ire Tally, Norton Antivirus, Microsoft office, etc. Understanding the present tax laws in context of Software Taxability: Service Tax: “Service tax shall be levied on the Services as defined in section 6. B(4. 4) at 1. 4%. Section 6. 5B(4. 4) of the Finance Act, 1. Service to mean any activity carried out by a person for another for consideration and includes a . However, all software are exempted under Sl. Notification no. 6/2. CE dated 1. 3. 2. MRP valuation basis subject to the abatement of 1. MRP. However, if no requirement of MRP on software, then on ED is levied on cost. Customs Duty: IT Software is classified under the tariff heading 8. First Schedule to Customs Tariff Act. Rate of tariff is 1. As per the entry, Import of software . However, the excise duty is payable on branded (packaged or canned) software. Hence, CVD (Counter veiling duty levied in place of excise duty) and SAD (levied in place of VAT) will be payable on packaged software if the same would have been excisable and vatable, had it been developed and sold in India. Sales Tax/VAT: Sales tax/VAT is applicable on the following: Transfer, otherwise than in pursuance of a contract, of packaged software in any goods for cash, deferred payment or other valuable consideration. Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration as per Article 3. A) of the constitution of India.( Refer sub clause . State of A. P held that the transfer of branded software constitutes a sale and is liable to sales tax, levied by State Governments under Entry 5. Schedule VII of the Constitution. What is Transfer of Right to use goods? The issue of taxability of transfer of right to use goods was reviewed in many cases and to quote one was by the Supreme Court in Bharat Sanchar Nigam Ltd Vs UOI (2. TMI 1 – Supreme Court of India) in the context of telecommunication services. The relevant points of all these judgments in this regard are, a transaction must have the following attributes during the time of transfer, (However, yet litigative)Transfer of Effective Control. There must be goods available for delivery. There must be a consensus ad idem as to the identity of the goods. The transferee should have a legal right to use the goods- consequently all legal consequences of such use including any permission or licenses required therefore should be available to the transferee. For the period during which the transferee has such legal right, it has to be the exclusion to the transferor this is the necessary concomitant of the plain language of the statute – viz. UOI, constitutional validity of Service tax on software was upheld. It was held by the high court that whether a particular transaction is sale or service depends on the individual nature of transaction. Present and proposed TAX Rates on Software. VAT (in Most of the states, as right differs across states) Customized Software 1. VAT (in Most of the states, as right differs across states) Packaged Software. Service Tax. 14%Excise Duty/CVD1. Customs Duty. 12%SAD(Levied in place of VAT in case of imports and . Try understanding the law which may require the help of professionals since it is a technical task. SC and Jurisdictional High Court Judgments: For Ex. In case of TCS, SC held the intension is relevant. We see no difference, whether a computer software is sold by way of media, or otherwise. The purpose of sale was to gain access to software which involved transfer of right to use goods and hence VAT shall be levied. Legal Contract (EULA): If rights including right to Re- sell(commercial exploitation) , tamper or modification allowed, then VAT, else Service tax. Mutual Exclusive theory of taxability: A well established principle of law that a transactioncan’t be taxed both as goods and service as uphold by SC in Infotech Software Dealer Association V. UOI. Intension: For Ex. Vs CCT & Ors, 2. What is Cloud Computing? The Cloud is: i) on demand ii) available anywhere, at anytime (subject to the availability of an internet connection)and iii) scalable (i. Infrastructure as a Service (Iaa. S) Model – Under this model, IT infrastructure in the form of data centers, virtual servers, network infrastructure, equipment, etc are sourced as a service from third party service providers. The customer does not manage or control the underlying cloud infrastructure, but has control over the operating system, storage, and deployed applications, and may be given limited control of select networking components. Platform as a Service (Paa. S) Model – Provides a computing platform and programming tools as a service for software developers. The client does not control or manage the underlying cloud infrastructure, including the network, servers, operating systems, or storage, but has control over the deployed applications. Software as a Service (Saa. S) Model – Ser. It can be provided either to business customers (B2. B) or to individual customers (B2. C). Transaction. VAT/ CSTServ Tax. Customs. Excise Dutye- downloads of software from o/s India. NAYes. NANAe- downloads of customized software from o/s India. NAYes. NANADistribution of software in electronic form(packaged Software, sold off the shelf)Yes. No(TCS SC case)NAIf replicating and , yes. Distribution of software in electronic form(Other than packaged Software)Yes. Yes. NAIf replicating, yes. Customization of platform software(Bespoke development, ERP customization, etc)Yes. Yes. NANASoftware loaded into hardware and offered as solution. Yes. Yes. Yes. If replicating, yes. Payment of “royalties” on software distributions. No. Yes. No. No. Cloud Computing(servers outside India)No. Yes. No. No. Cloud Computing(servers in India)Yes. Yes. No. No. Maintenance of Software (Work Contract)Yes(If, Work Contract)Yes. No. No. Sale of Licenses(Software Renewal)/ End user license agreements/AMCYes. Yes. No. If replicating, yes. Cloud Computing(servers in India)Yes. Yes. No. No Internationally, software/cloud models are treated as a . It will mostly substitute all indirect taxes levied on goods and services by the Central and State governments in India. There would be concurrent power to state and central government to levy tax on sale of goods and services. Low Cost Business Opportunities - Franchise India. 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Presumably unaware of this feature, the unidentified officer recorded his serendipitous discovery of a baggie full of pills after also capturing footage of himself putting them there in the first place. When the video begins, the officer drops a baggie of pills into a soup can in a lot covered in garbage. Then, the officer goes out to the street and activates his camera. To him, this is the beginning of the video. Audio comes in and one of the cops says, “we can go check here.” Moments later, the officer walks back to the soup can (how did he know where to look?) and “discovers” the drugs, shouting out “Yo!” to alert the accompanying officers. Both of whom, of course, were standing right next to him when the drugs were placed in the lot. Charges were eventually dropped against the suspect, though Baltimore police haven’t commented on what actions are being taken against the officers present, only confirming an investigation has been launched. According to. Fox 4. News, the officer served as a key witness in an unrelated trial just days after the revelation: In an email, the prosecutor says: ”I’ve passed it up and we are all appalled . The felony case against the driver was later dismissed. Although civil rights groups initially called for the widespread adoption of body cameras by police departments, those sentiments have cooled as officials have impeded the public’s access to such footage and numerous officers have been found innocent despite damning video evidence. Update 4: 3. 0 PM EST: In a press conference Wednesday, Baltimore PD confirmed they have suspended the officer implicated in the footage pending an investigation. The other two officers in the footage have been placed on “non- public contact” duty, also pending an investigation. Even more » Account Options. 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