Ispendje

İspençe was a tax in the Ottoman Empire.

İspençe was a land-tax on non-Muslims in parts of the Ottoman Empire; its counterpart, for Muslim taxpayers, was the resm-i çift - which was set at slightly lower rate. The treasury was well aware of the difference in tax takes, and the incentive to convert; the legal reforms of Bayezid II halved some criminal penalties on nonmuslim taxpayers "so that the taxpayers shall not vanish"; this rule was reconfimed, a century later, in 1587. In other cases, local taxes were imposed on nonmuslims specifically to encourage conversion.

İspençe had existed in the Balkans before the Ottoman conquest; the Ottoman Empire typically adapted local taxes and institutions in each conquered area, leading to a patchwork of different taxes and rates. The concept of İspençe, theoretically a payment in lieu of corvee labour, was derived from the Byzantine "zeugaratikion", a land tax based on the zeugarion - the area of farmland which could be ploughed by a pair of oxen. The zeugarion itself was taken up as the Ottoman "çift", a word meaning "pair".

Shell

Shell may refer to:

Architecture and design

Business

Chemistry and Physics

Computing

Shell corporation

A shell corporation is a company which serves as a vehicle for business transactions without itself having any significant assets or operations. Some shell companies may have had operations, but those may have shrunk due to unfavorable market conditions or company mismanagement. A shell corporation may also arise when a company's operations have been wound up, for example following a takeover, but the “shell” of the original company continues to exist.

Shell corporations are not in themselves illegal, and they do have legitimate business purposes. However, they are a main component of the underground economy, especially those based in tax havens. They may also be known as international business companies, personal investment companies, front companies, or "mailbox" companies.

Shell companies can also be used for tax avoidance. A classic tax avoidance operation is based on the buying and selling through tax haven shell companies to disguise true profits. The firm does its international operations through this shell corporation, thus not having to report to its country the sums involved, avoiding any taxes.

Shell (computing)

In computing, a shell is a user interface for access to an operating system's services. In general, operating system shells use either a command-line interface (CLI) or graphical user interface (GUI), depending on a computer's role and particular operation.

The design of a shell is guided by cognitive ergonomics and the goal is to achieve the best workflow possible for the intended tasks; the design can be constricted by the available computing power (for example, of the GPU) or the available amount of graphics memory. The design of a shell is also dictated by the employed computer periphery, such as computer keyboard, pointing device (a mouse with one button, or one with five buttons, or a 3D mouse) or touchscreen, which is the direct human–machine interface.

CLI shells allow some operations to be performed faster in some situations, especially when a proper GUI has not been or cannot be created. However, they require the user to memorize commands and their calling syntax, and also to learn the shell-specific scripting language, for example bash script. CLIs are also easier to be operated via refreshable braille display and provide certain advantages to screen readers.

Degree

Degree may refer to:

As a unit of measurement

Degree (angle)

A degree (in full, a degree of arc, arc degree, or arcdegree), usually denoted by ° (the degree symbol), is a measurement of plane angle, representing ¹⁄₃₆₀ of a full rotation. It is not an SI unit, as the SI unit for angles is radian, but it is mentioned in the SI brochure as an accepted unit. Because a full rotation equals 2π radians, one degree is equivalent to π/180 radians.

History

The original motivation for choosing the degree as a unit of rotations and angles is unknown. One theory states that it is related to the fact that 360 is approximately the number of days in a year. Ancient astronomers noticed that the sun, which follows through the ecliptic path over the course of the year, seems to advance in its path by approximately one degree each day. Some ancient calendars, such as the Persian calendar, used 360 days for a year. The use of a calendar with 360 days may be related to the use of sexagesimal numbers.

Another theory is that the Babylonians subdivided the circle using the angle of an equilateral triangle as the basic unit and further subdivided the latter into 60 parts following their sexagesimal numeric system. The earliest trigonometry, used by the Babylonian astronomers and their Greek successors, was based on chords of a circle. A chord of length equal to the radius made a natural base quantity. One sixtieth of this, using their standard sexagesimal divisions, was a degree.

Freemasonry

Freemasonry consists of fraternal organisations that trace their origins to the local fraternities of stonemasons, which from the end of the fourteenth century regulated the qualifications of stonemasons and their interaction with authorities and clients. The degrees of freemasonry retain the three grades of medieval craft guilds, those of Apprentice, Journeyman or fellow (now called Fellowcraft), and Master Mason. These are the degrees offered by Craft (or Blue Lodge) Freemasonry. Members of these organisations are known as Freemasons or Masons. There are additional degrees, which vary with locality and jurisdiction, and are usually administered by different bodies than the craft degrees.

The basic, local organisational unit of Freemasonry is the Lodge. The Lodges are usually supervised and governed at the regional level (usually coterminous with either a state, province, or national border) by a Grand Lodge or Grand Orient. There is no international, world-wide Grand Lodge that supervises all of Freemasonry; each Grand Lodge is independent, and they do not necessarily recognise each other as being legitimate.