#140B

[takeo-tsunamoto]

「大阪名所図解」

あなたも私もよく知っている大阪の名所”かたち”大全。大阪人別冊「ザ・大阪のデザイン」記事を大幅に加筆して書籍化。

文：酒井一光　髙岡伸一　江弘毅

絵：綱本武雄

140B刊　2014年

[kerorowhump]

ive talked in the past about keroro's desire to keep things as they are, static, because it's the only way he can have both keron and earth, but while rewatching ep140b I realized it shows the opposite side of this struggle

that no matter his efforts, it's a futile attempt and nothing is improving because everything is staying exactly the same. he spent a week racking his brain for a solution but the episode ends by showing us that he doesn't find one. could it be because the whole time he was fighting alone?

(his voice breaks in the first screenshot...) this to me feels like the same motivation he would have for invading. wanting to leave a mark, making something of yourself, mattering.

chibikero is in shadow, like the gunpla's shadow. he's not real anymore but he represents all the expectations and lost potential on his shoulders. while the small gunpla is in light like keroro. that's the reality of it. but that's also how he feels. small. he hasn't achieved any of his goals. he hasn't lived up to anything he said he would, everything he based his identity on. he's a "pitiful invader". his desire to matter perfectly encapsulates his abandonment issues too.

this collection will outlive him. it will speak of his greatness when he's gone. it's as much his identity as the invasion. it's also his tomb in the exact same way.

he's so happy for a moment organizing his whole collection on the shelves that he thought were gonna solve everything, enjoying the moment as it was, but in the end nothing changed.

is it because he's expendable? easily replaceable, like by a clone? is it because he doesn't see his own worth, so he has to get some (the keron star, his collection, the invasion)? because if he's not useful, he'll be thrown out? or because he doesn't want to be forgotten and left behind?

and yet

he remains insignificant and his fight is fruitless.

[femadjecent]

gero gero gero...

[insert-witty-user-name-here]

10+ Good Things Biden has Done: Education & Immigration Edition

Just a list of 10+ good things Biden has done in the last 4 years because I’ve been hearing too much rhetoric that it doesn’t matter who you vote for. It does make a difference. 

Find more good things here, here, and here.

Canceled over $140B of student debt for nearly 40 million borrowers. (x)

Strengthened protections for sexual assault survivors, pregnant and parenting students, and LGBTQ+ students in schools through an updated Title IX rule. This updated rule strengthens sexual assault survivors rights to investigation– something that had been gutted under the Trump administration, strengthens requirements that schools provide modifications for students based on pregnancy, prohibits harassment based on sexual orientation or gender identity, and more. (x) 

Revoked an order that limited diversity and inclusion training. (x)

Cracked down on for profit colleges. (x)

Reaffirmed students’ federal civil rights protections for non-discrimination based on race, national origin, disability, religion, sexual orientation, gender in schools. Specifically, the Department of Education made clear students with disabilities’ right to school, limiting the use of out of school suspensions and expulsions against them. (x) (x) 

Enhanced the Civil Rights Data Collection, a national survey that captures data on students’ equal access to educational opportunities. These changes will improve the tracking of civil rights violations for students, critical for advocates to respond to instances of discrimination. 

Provided guidance on how colleges and universities can still uphold racial diversity in higher education following the Supreme Court decision overturning affirmative action. (x)

Designated Temporary Protected Status (TPS) status for immigrants from Cameroon, Haiti, ​​El Salvador, Haiti, Honduras, Nepal, Nicaragua, Sudan, and more. (x) 

Ended the discriminatory Muslim and African bans (x). 

Provided a pathway to citizenship for spouses of U.S. citizens that have been living in the country without documentation. (x) 

Expanded healthcare to DACA recipients (x) 

This one is… barely a win but not by fault of the Biden Administration. The Department of Homeland Security as of Feb 2023 has reunited nearly 700 immigrant children that were separated from their families under Trump’s Zero Tolerance Policy. From 2017-2021, 3,881 children were separated from their families. About 74% of those have been reunited with their families: 2,176 before the task force was created and 689 afterward. But that still leaves nearly 1,000 children who remain tragically separated from their families from under the Trump Administration. (x)

(okay this one is maybe only exciting for me who’s a census nerd) Revised federal standards for the collection of race and ethnicity data, allowing for federal data that better reflect the country’s diversity. Now, government forms will include a Middle Eastern/ North African category (when previously those individuals would check “white”). Additionally, forms will now have combined the race & ethnicity question allowing for individuals to check “Latino/a” as their race (previously Latine individuals would be encouraged to check “Latino” for ethnicity and “white” for race… which doesn’t really resonate with many folks). (x) (I know this sounds boring but let me tell you this is BIG when it comes to better data collection– and better advocacy!).

Rescinded a Trump order that would have excluded undocumented immigrants from the 2020 Census which would have taken away critical funds from those communities.

Has proposed investments in a lot of programs including universal pre-k, childcare, mental health programs in schools, a national medical leave program for all workers and more. (x) 

Last… let’s also not forget all the truly terrible things Trump did when he was in office. If you need a reminder, scroll this list, this one mostly for giggles + horror, for actual horror about what a Trump presidency has in store, learn about ‘Project 2025’ from the Heritage Foundation. I know this post is about reasons to vote FOR Biden but let’s not forget the many, many reasons to vote for him over Trump.

Looking for more?

10+ good things Biden has done in climate and labor

10+ good things Biden has done in healthcare and housing

10+ good things Biden has done in the justice and courts system

A few other notes

Voting for Biden or Trump shouldn’t be the only reason you vote. You know what elections have more power over your life? LOCAL elections. If you’re not feeling jazzed about Biden… vote for someone really cool running for mayor, or your rep, or on your school board and then begrudgingly vote for Biden. 

A reminder that if someone online is trying to discourage you to vote there’s a good chance they are a paid actor to do so. Voter suppression was a well-documented tactic during the 2016 election and I’m sure the trolls are out in force again. 

Check your voter registration here, make a plan to vote, and encourage your friends to vote as well. 

All in all, yeah… there’s a lot of shitty things still happening. There’s always going to be shit but things aren’t going to change on their own. And that change starts (it certainly doesn’t end) with voting. 

Go vote in November.

[idabbleincrazy]

Good for us.

[hystergone]

[north-shore-pawn-shop]

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[otomtalk]

Jangan lah kau tengok lama lama kening mu, tengok lah

Videos: Jangan lah kau tengok lama lama kening mu, tengok lah unit di grosir mobil sudah pasti cuan betul! Langsung mampir ke Warehouse Grosir Mobil Medan untuk cek unit di Jl. Sisingamangaraja No.140b, RW.02, Ps. Merah Bar., Kec. Medan Kota, Kota Medan, Sumatera Utara 20213. Registrasi gratis di http://www.grosirmobil.id untuk mendapatkan promo dan unit untuk di jual lagi, jangan lupa top up dan…

[alessandro55]

Expressionists and Expressionism

Wolf-Dieter Dube

Skira Geneva , Rizzoli New York 1983 , 192 col. 140b&w ill., 31x39,5cm, ISBN 978-0847804948

euro 50,00

email if you want to buy booksinprogressmilano@yahoo.it

An illustrated survey of the great revolutionary art movement traces the history of Expressionism from the Brucke Group, through the Blaue Reiter, to the post-World War I art milieu

09/07/24

[kerorowhump]

proof #83724 that the way they draw his room in every ep reflects his inner feelings:

when he feels like he's finally overcoming things, the boxes in the room shift in such a way to permit him to stand on top of them easily...

[femadjecent]

me when I make a tulpa of myself to rationalize my shopping addiction

[retalhtbandung]

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[santaclaralocalnews]

The following is a calendar of events happening this weekend near Santa Clara and Sunnyvale. Want to share an event to be featured? Please email the details to info@svvoice.com for consideration. Spreading Awareness: The Significance of Sign Language — at Jiaren Café (1171 Homestead Rd. #140B, Santa Clara.). Read complete news at svvoice.com.

[takeo-tsunamoto]

綱本武雄 プロフィール

ペンと色鉛筆、絵の具を駆使して描くイラストレーター。 日常を切り取る四コマ漫画から空間の広がりで魅せる鳥観図までを描く一方で、地域や社会の課題解決に貢献できないか考えています。 特に、計画的な視点や概念が先行しがちな行政計画においては、施策を市民生活レベルに落とし込んで理解と共感を得られるような表現を心がけています。

●略歴

1976年　神奈川県生まれ 1981年オランダ・アムステルダムに移住。画家・吉屋敬に水彩画を師事（～1983年） 1999年　多摩美術大学美術学部建築学科　卒業 2001年　関西学院大学総合政策研究科（都市政策）修了 　株式会社 地域環境計画研究所（兵庫県尼崎市）入社 2014年　同社取締役に就任 2020年　同社退職 手しごと舎 種tane 代表として活動開始

●著書 2021　「絵本朝鮮通信使」柏山泰訓との共著 　「嶋屋」友の会刊 2014　「大阪名所図解」酒井一光／江弘毅／高岡伸一との共著　140B 刊 2013　「更地の向こう側」東北学院大学トポフィリアプロジェクト名義　かもがわ出版刊 2012　「工場は生きている」加藤正文との共著　かもがわ出版刊 2005　「工場を歩く」加藤正文との共著　神戸新聞総合出版センター刊 2003　「僕はアマイモ」森本茂樹との共著　尼いもクラブ刊

●連載等 2022 ～　「阪急沿線あの駅のこと」（WEB 連載）／140B 2016 ～ 2018　「よくわかる大阪学院大学」大阪学院大学広報紙　ロルロージュ 2007 ～ 2015　「阪急沿線ちょい駅散歩」TOKK ／阪急コミュニケーションズ 2011 ～ 2012　「森さんぽ」森発見　自立した森再生センター便り／日本万国博覧会記念機構 2008 ～ 2009　「Talk about bridges！橋の話をしよう」月刊島民／ 140B ※ぽむ企画との共同執筆

●挿画（書籍） 2022　「福祉環境デザイン原論　居住のブリューイング」森一彦著　大阪公立大学共同出版会 2021　「55 歳からは「まち」の人」　田中保三著　苦楽堂刊　 2018　「わがまちゆかりの偉人」　㈱自然総研トイロ倶楽部編　神戸新聞総合出版センター刊 2018　「コミュニティ防災の基本と実践」　大阪市立大学都市防災研究グループ編　阪公立大学共同出版会刊 2013　「いのちを守る都市づくり　アクション編」大阪市立大学都市防災研究グループ編 2012　「いのちを守る都市づくり　リサーチ編」大阪市立大学都市防災研究グループ編

●挿画（行政計画等） 2022　「彦根市総合計画」概要版　彦根市／都市空間研究所 2021　「ほっとかへん　かわちながのつながり・支えあい推進プラン（概要版／キッズ版）」河内長野市／河内長野市社会福祉協議会 2021　「地域力×テクノロジーでつくる少し先ゆくまちづくり」河内長野市／咲っく南花台事業者の会 2021　「サッカーチームと共に発展するまちをめざして」河内長野市／日建設計 2017　「でばんですよ！尼崎市自治のまちづくり条例読本」尼崎市／地域環境計画研究所 2016　「尼崎未来新聞」尼崎市／株式会社三菱UFJ リサーチ＆コンサルティング 2015　「まちメガネでみるあまがさき 2015 都市計画読本」尼崎市／地域環境計画研究所 2012　「ひとさきまちさきあまがさき 45 人のまちづくりBOOK」尼崎市／地域環境計画研究所

●その他 2020　尼崎市立歴史博物館ナビゲーションキャラクターおよび各展示室のイメージイラスト　尼崎市／丹青社 2015　有馬温泉鳥瞰絵図（有馬温泉観光協会発行／ 2020 年第２版） 2012　JR 伊丹駅前鳥瞰絵図（伊丹酒蔵通り協議会・アリオ名店会発行／2020年第４版） 2000　「たうんらいふ」表紙イラスト　たうんらいふ編集室発行／～2005年

[filinggst]

The Government of India introduced the concept of ITR U in 2022 in the Union budget.

Basically, the main motive of ITR U is to update the Income Tax Return by correcting or rectifying errors or any kind of omissions for up to 2 years from the end of the particular assessment year. 

It is very useful for one who has forgotten to report or mention their income in the ITR and for those who made mistakes in their ITR. Under the Income Tax Act 1961, section 139 (8A) allows and gives a chance for the person to update the Income Tax Return within 2 years. These two years are calculated from the end of the year in the aspect of the person in which he/she has filed the original Income Tax Return.

Who can file the ITR-U?

The one who did not file the Income Tax Return and failed to file before the deadline.

The one who has mentioned the wrong head of the income.

For the one whose Income is not declared correctly.

The one who chose the wrong head of income.

The one who has paid the tax at the wrong rate.

It helps to reduce the carried forward loss.

It also helps to reduce unabsorbed depreciation.

Who cannot file an Updated ITR?

The one who did not file the Income Tax Return and failed to file before the deadline.

The one who has mentioned the wrong head of the income.

For the one whose Income is not declared correctly

The one who chose the wrong head of income

The one who has paid the tax at the wrong rate

It helps to reduce the carried forward loss

It also helps to reduce the unabsorbed depreciation

When the updated Income Tax Return is in the return of loss.

When the updated return reduces Income Tax Liability in the return which was filed earlier.

If the updated Income Tax Return results in an increase in refunds.

When the search has been initiated under section 132.

Books of Accounts or any other related documents are requisitioned under section 132A.

When the survey has been conducted under section 133A.

If there is any proceeding of any assessment, reassessment etc. is pending or completed for that relevant year is not eligible.

If the officer found the person having and using black money will be under investigation and will not be eligible.

How to file Form ITR-U?

These are the following documents and requirements to file the fore of ITR U.

1st part

PAN details of the taxpayer.

Aadhaar Number of the taxpayer.

The assessment Year should be mentioned by the taxpayer.

Whether the income tax return was previously filed by the taxpayer for this assessment year? (Yes/No); should be answered.

If yes, whether filed under section 139(1).

If once these mentioned are approved and eligible then the Acknowledgement number or Receipt Number is required and the taxpayer should mention the date of filing the original income tax return.

2nd part

The Head of Income under which additional income is being returned as per the Updated Income Tax Return.

It should be mentioned by the taxpayer that the total income as per in the last valid return, it is only applicable if the taxpayer has filed the updated Income Tax Return before.

The total income of the taxpayer should be mentioned.

If there is any amount payable should be mentioned and paid for the update.

If there is any amount that is to be refunded to the taxpayer, it should be collected.

If it is applicable then the amount payable on the basis of the last valid return should be mentioned.

It should be mentioned about the Refund claimed as per the last valid return if any.

It also should be mentioned about the total Refund was issued as per the last valid return.

Fee for default in furnishing return of income under section 234F.

If there is any regular assessment tax, it must be shown by the taxpayer.

Aggregate liability on the additional income of the taxpayer.

Additional income-tax liability on the updated income of the taxpayer.

The net amount payable by the taxpayer.

Tax paid under section 140B should be mentioned.

Tax due of the taxpayer.

Taxpayers should mention the details of payments of tax on updated returns under section 140B.

Details of payments of Advance Tax or Self-Assessment Tax or Regular Assessment Tax, for which credit has not been claimed in the earlier return.

The time limit for filing an updated return is 2 years from the end of the relevant assessment year.

What are the benefits of filing an Updated Return, i.e., Form ITR-U?

Taxpayers get an additional 2 years to file the Income Tax Returns even after the deadline to file the Original ITR, revised ITR, and belated ITR has lapsed. Taxpayers can report any missed out income of them and pay tax on it, to reduce future consequences like legal notices and litigations. Tax penalty and liability under updated Return is quite less than in case of proceedings for which income escapes assessment or undisclosed income.

To conclude, ITR-U is the form which allows taxpayers to update their income tax return by rectifying or correcting the errors or omissions for which the taxpayers have the time to update within 2 years from the end of the particular assessment year. Hence, one should be clear about whether he/she is eligible for filing the ITR U.

Want more detail about ITR-U?