In Australia, each state has enacted legislation regarding partnerships.
The definition of a partnership does not vary across jurisdictions, with each definition encompassing the following criteria in determining the existence of a partnership:
Valid Agreement between the parties;
To carry on a business - as opposed to a single or isolated transaction, which suggests a Joint venture.;
In Common - meaning there must be some mutuality of rights, agency, interests and obligations;
View to Profit - partnerships must form with a view to profit. Other business structures such as charities and sporting clubs do not seek to share profits and liabilities, and are thus treated differently under each state jurisdiction's respective Associations Incorporation Act.
Who is a partner?
As to whether any given person involved with a company is a 'partner', guidance is found in s.6 of the Act. Several rules are given. The most common are as follows:
Rule 1 - s.6(1)provides that there must be joint-ownership. This is rather self-explanatory but the mere fact that persons may be joint-tenants or have part ownership do not in themselves create a partnership. Typically, where the rules below point towards a partnership, such would generally satisfy this rule.
Partnership is a three-bay wide brick construction house with a gambrel roof. The bricks were created on-site, some with animal footprints imbedded.
In 1719, the land named Partnership was patented by Thomas Worthington (c. 1890–1753). A brick home was constructed on-site at what was a slave tobacco plantation. Worthington's daughter Katherine (1720–1788) took the property as part of a dowry to her marriage with Captain Nicholas Gassaway. Captain Gassaway (c. 1719–1755) resided on the property and estate in 1775 when he willed it to his son Brice John Gassaway (1755–1806). The house was bought by James Cox, then sold to Hamilton Moore in 1851. The house is best known as the Moore house, with Moore's granddaughter, Mrs. George Skaggs, owning it until 1960. The 700-acre farm was part of "Hell's Corner", with the southern boundary forming Scaggsville Road, and the post stop of Scaggsville, Maryland. The property was purchased by the Khrum family. In 1963, the property was purchased at the same time as large tracts of farmland were being assembled for the creation of The Rouse Company development Columbia. P.T. McHenry, the developer of Mooresfield single family homes sold the home to William W. Cooper for its relocation to Phoenix, Maryland, after the outbuildings were demolished.
United Kingdom partnership law refers to the rules under which partnerships are governed in the United Kingdom. Partnerships are a form of business association, which arises automatically when people carry on business with a view to a profit. (Partnership Act 1890 s 1). Partners are jointly and severally liable, just as they own the property in common. A limited partnership, under the Limited Partnerships Act 1907 may have sleeping partners, who if they do not partake in any business management will not be liable beyond their investments (s 6). A ‘partnership’ under the Limited Liability Partnerships Act 2000 is now considered a separate legal person (s 11) with limited liability (ss 1 and 14), though it is treated as a partnership for tax, and is not subject to so much regulation as would be a company. There must, however, be at least two partners.
Partnerships were a common law phenomenon, dating back to the Roman law institution of a societas universorum quae ex quaestu veniunt, or a trade partnership.
JPEG (/ˈdʒeɪpɛɡ/JAY-peg) is a commonly used method of lossy compression for digital images, particularly for those images produced by digital photography. The degree of compression can be adjusted, allowing a selectable tradeoff between storage size and image quality. JPEG typically achieves 10:1 compression with little perceptible loss in image quality.
JPEG compression is used in a number of image file formats. JPEG/Exif is the most common image format used by digital cameras and other photographic image capture devices; along with JPEG/JFIF, it is the most common format for storing and transmitting photographic images on the World Wide Web. These format variations are often not distinguished, and are simply called JPEG.
GEM is known primarily as the graphical user interface (GUI) for the Atari ST series of computers, and was also supplied with a series of IBM PC-compatible computers from Amstrad. It also was available for standard IBM PC, at the time when the 6MHz IBM PC AT (and the very concept of a GUI) was brand new. It was the core for a small number of DOS programs, the most notable being Ventura Publisher. It was ported to a number of other computers that previously lacked graphical interfaces, but never gained popularity on those platforms. DRI also produced FlexGem for their FlexOSreal-time operating system.
GEM started life at DRI as a more general purpose graphics library known as GSX (Graphics System eXtension), written by a team led by Don Heiskell. Lee Lorenzen (at Graphic Software Systems, Inc.) who had recently left Xerox PARC (birthplace of the GUI) wrote much of the code. GSX was essentially a DRI-specific implementation of the GKS graphics standard proposed in the late 1970s. GSX was intended to allow DRI to write graphics programs (charting, etc.) for any of the platforms CP/M-80, CP/M-86 and MS-DOS (NEC APC-III) would run on, a task that would otherwise require considerable effort to port due to the large differences in graphics hardware (and concepts) between the various systems of that era.
The name "app" is a short form of the word application often used in IT-sector. This domain name is to be used by developer companies, professionals and enthusiast developers and entrepreneurs applications, app-support services or other useful related products and tools.
The development of .app domain name began in 2012 after ICANN has announced "New gTLD Program". The program's goal is to expand the current variety of namespaces by almost unlimited quantity of new entries. In January 2012 the program received its first applications and in 2013 first serious investment inflow. The first part of program's domain names has been released in late 2014. According to some unofficial sources, the .app domain name will be available in the third quarter of 2015.
The .app domain name creation has been interesting for many development companies, professionals or enthuthiast developers for many years as it could provide a domain name space for applications and related products. The .app gTLD would allow users to easily recognize a Web site dedicated to an application or related product or service.
On 25 February 2015 Google won the ICANN Auction of Last Resort for the .app gTLD, via their Charleston Road Registry Inc. company, paying $US25 million.