Spring is one of the four temperate seasons, following winter and preceding summer. There are various technical definitions of spring, but local usage of the term varies according to local climate and customs; when it is spring in the Northern Hemisphere, it is autumn in the Southern Hemisphere and vice versa. At the spring equinox and nights are twelve hours long, with day length increasing and night length decreasing as the season progresses. Spring and "springtime" refer to the season, to ideas of rebirth, renewal and regrowth. Subtropical and tropical areas have climates better described in terms of other seasons, e.g. dry or wet, monsoonal or cyclonic. Cultures may have local names for seasons which have little equivalence to the terms originating in Europe. Meteorologists define four seasons in many climatic areas: spring, summer and winter; these are demarcated by the values of their average temperatures on a monthly basis, with each season lasting three months. The three warmest months are by definition summer, the three coldest months are winter and the intervening gaps are spring and autumn.
Spring, when defined in this manner, can start on different dates in different regions. Thus, in the US and UK, spring months are March and May, while in New Zealand and Australia, spring conventionally begins on September 1 and ends November 30. Swedish meteorologists define the beginning of spring as the first occasion on which the average daytime temperature exceeds zero degrees Celsius for seven consecutive days, thus the date varies with latitude and elevation. In some cultures in the Northern Hemisphere, the astronomical vernal equinox is taken to mark the first day of spring, the summer solstice is taken as the first day of summer. In Persian culture the first day of spring is the first day of the first month which begins on 20 or 21 March. In other traditions, the equinox is taken as mid-spring. In the traditional Chinese calendar, the "spring" season consists of the days between Lichun, taking Chunfen as its midpoint ending at Lixia. According to the Celtic tradition, based on daylight and the strength of the noon sun, spring begins in early February and continues until early May.
The beginning of spring is not always determined by fixed calendar dates. The phenological or ecological definition of spring relates to biological indicators, such as the blossoming of a range of plant species, the activities of animals, the special smell of soil that has reached the temperature for micro flora to flourish; these indicators, along with the beginning of spring, vary according to the local climate and according to the specific weather of a particular year. Most ecologists divide the year into six seasons. In addition to spring, ecological reckoning identifies an earlier separate prevernal season between the hibernal and vernal seasons; this is a time when only the hardiest flowers like the crocus are in bloom, sometimes while there is still some snowcover on the ground. During early spring, the axis of the Earth is increasing its tilt relative to the Sun, the length of daylight increases for the relevant hemisphere; the hemisphere begins to warm causing new plant growth to "spring forth," giving the season its name.
Any snow begins to melt, swelling streams with runoff and any frosts become less severe. In climates that have no snow, rare frosts and ground temperatures increase more rapidly. Many flowering plants bloom at this time of year, in a long succession, sometimes beginning when snow is still on the ground and continuing into early summer. In snowless areas, "spring" may begin as early as February or August, heralded by the blooming of deciduous magnolias and quince. Many temperate areas have a dry spring, wet autumn, which brings about flowering in this season, more consistent with the need for water, as well as warmth. Subarctic areas may not experience "spring" at all until May. While spring is a result of the warmth caused by the changing orientation of the Earth's axis relative to the Sun, the weather in many parts of the world is affected by other, less predictable events; the rainfall in spring follows trends more related to longer cycles—such as the solar cycle—or events created by ocean currents and ocean temperatures—for example, the El Niño effect and the Southern Oscillation Index.
Unstable spring weather may occur more when warm air begins to invade from lower latitudes, while cold air is still pushing from the Polar regions. Flooding is most common in and near mountainous areas during this time of year, because of snow-melt, accelerated by warm rains. In North America, Tornado Alley is most active at this time of year since the Rocky Mountains prevent the surging hot and cold air masses from spreading eastward, instead force them into direct conflict. Besides tornadoes, supercell thunderstorms can produce dangerously large hail and high winds, for which a severe thunderstorm warning or tornado warning is issued. More so than in winter, the jet streams play an important role in unstable and severe Northern Hemisphere weather in springtime. In recent decades, season creep has been observed, which means that many phenological signs of spring are occurring earlier in many regions by around two days per decade. Spring in the Southern Hemisphere is different in several significant ways to that of the Northern Hemisphere
Boishakh is the first month in the Assamese Calendar, Bengali Calendar and Nepali calendar. This month lies between the first half of May; the name of the month is derived from the position of the Sun near the star Bishakha. The first day of Boishakh is celebrated as Bengali New Year's Day; the day is observed with cultural programs and carnivals all around the country. The day of is the beginning of all business activities in Bangladesh and neighboring Indian state of West Bengal and Tripura; the traders starts new fiscal account book called হালখাতা Halkhata. The accounting in the Halkhata begins only after this day, it is celebrated with gifts with customers. The month of Boishakh marks the official start of Summer; the month is notorious for the afternoon storms called Kalboishakhi. The storms start with strong gusts from the north-western direction at the end of a hot day and cause widespread destruction. Boishakh is the month when many of the seasonal fruits mango and jackfruit become available.
Green unripe mangoes are a particular delicacy of the month
Discounts and allowances
Discounts and allowances are reductions to a basic price of goods or services. They can occur anywhere in the distribution channel, modifying either the manufacturer's list price, the retail price, or the list price. There are many purposes for discounting, including to increase short-term sales, to move out-of-date stock, to reward valuable customers, to encourage distribution channel members to perform a function, or to otherwise reward behaviors that benefit the discount issuer; some discounts and allowances are forms of sales promotion. Many are price discrimination methods; the most common types of discounts and allowances are listed below. Trade Discounts are deductions in price given by the wholesaler or manufacturer to the retailer at the list price or catalogue price. Cash Discounts are reductions in price given to the debtor to motivate the debtor to make payment within specified time; these discounts are intended to speed payment and thereby provide cash flow to the firm. They are sometimes used as a promotional device.
2/10 net 30 - this means the buyer must pay within 30 days of the invoice date, but will receive a 2% discount if they pay within 10 days of the invoice date. 3/7 EOM - this means the buyer will receive a cash discount of 3% if the bill is paid within 7 days after the end of the month indicated on the invoice date. If an invoice is received on or before the 25th day of the month, payment is due on the 7th day of the next calendar month. If a proper invoice is received after the 25th day of the month, payment is due on the 7th day of the second calendar month. 3/7 EOM net 30 - this means the buyer must pay within 30 days of the invoice date, but will receive a 3% discount if they pay within 7 days after the end of the month indicated on the invoice date. If an invoice is received on or before the 25th day of the month, payment is due on the 7th day of the next calendar month. If a proper invoice is received after the 25th day of the month, payment is due on the 7th day of the second calendar month.
2/15 net 40 ROG - this means the buyer must pay within 40 days of receipt of goods, but will receive a 2% discount if paid in 15 days of the invoice date. Some retailers offer discounts to customers paying with cash, to avoid paying fees on credit card transactions. Similar to the Trade discount, this is used when the seller wishes to improve cash flow or liquidity, but finds that the buyer is unable to meet the desired discount deadline. A partial discount for whatever payment the buyer makes helps the seller's cash flow partially. A discount offered based on one's ability to pay. More common with non-profit organizations than with for-profit retail; this is. The date on the invoice is moved forward - example: purchase goods in November for sale during the December holiday season, but the payment date on the invoice is January 27; these are price reductions given. On a shorter time scale, a happy hour may fall in this category; this discount is referred to as "X-Dating" or "Ex-Dating". An example of X-Dating would be: 3/7 net 30 extra 10 - this means the buyer must pay within 30 days of the invoice date, but will receive a 3% discount if they pay within 7 days after the end of the month indicated on the invoice date plus an extra 10 days.
Bargaining is where the buyer negotiate a price below the original asking price. Trade discounts called functional discounts, are payments to distribution channel members for performing some function. Examples of these functions are shelf stocking. Trade discounts are combined to include a series of functions, for example 20/12/5 could indicate a 20% discount for warehousing the product, an additional 12% discount for shipping the product, an additional 5% discount for keeping the shelves stocked. Trade discounts are most frequent in industries where retailers hold the majority of the power in the distribution channel. Trade discounts are given to try to increase the volume of sales being made by the supplier; the discount described as trade rate discount is sometimes called "trade discount". Trade discount is the discount allowed on retail price of a something. For e.g. Retail price of a cream is 25 and trade discount is 2% on 25. A trade rate discount, sometimes called "trade discount", is offered by a seller to a buyer for purposes of trade or reselling, rather than to an end user.
For example, a pharmacist might offer a discount for over-the-counter drugs to physicians who are purchasing them for dispensing to the physicians' own patients. A seller supplying both trade or resellers, the general public will have a general list price for anybody, will offer a trade discount to bona-fide trade customers. Trade-in credit called trade-up credit, is a discount or credit granted for the return of something; the returned item may have little monetary value, as an old version of newer item being bought, or may be worth reselling as second-hand. The idea from a seller's viewpoint is to offer some discount but have the buyer showing some "counter action" to earn this special discount. Sellers like this as the discount granted is not just "given for free" and makes future price/value negotiations easier. Buyers have the advantage of getting some
Bangladesh the People's Republic of Bangladesh, is a sovereign country in South Asia. It shares land borders with Myanmar; the country's maritime territory in the Bay of Bengal is equal to the size of its land area. Bangladesh is the world's eighth most populous country as well as its most densely-populated, to the exclusion of small island nations and city-states. Dhaka is largest city, followed by Chittagong, which has the country's largest port. Bangladesh forms the largest and easternmost part of the Bengal region. Bangladeshis include people from a range of ethnic religions. Bengalis, who speak the official Bengali language, make up 98% of the population; the politically dominant Bengali Muslims make the nation the world's third largest Muslim-majority country. Islam is the official religion of Bangladesh. Most of Bangladesh is covered by the largest delta on Earth; the country has 8,046 km of inland waterways. Highlands with evergreen forests are found in the northeastern and southeastern regions of the country.
Bangladesh has a coral reef. The longest unbroken natural sea beach of the world, Cox's Bazar Beach, is located in the southeast, it is home to the Sundarbans, the largest mangrove forest in the world. The country's biodiversity includes a vast array of plant and wildlife, including endangered Bengal tigers, the national animal; the Greeks and Romans identified the region as Gangaridai, a powerful kingdom of the historical Indian subcontinent, in the 3rd century BCE. Archaeological research has unearthed several ancient cities in Bangladesh, which enjoyed international trade links for millennia; the Bengal Sultanate and Mughal Bengal transformed the region into a cosmopolitan Islamic imperial power between the 14th and 18th centuries. The region was home to many principalities; as the Mughal Empire's wealthiest province, Bangladesh as part of the Bengal Subah was worth 12% of the world's GDP, larger than the entirety of western Europe. It was a notable center of the global muslin and silk trade.
As part of British India, the region was influenced by the Bengali renaissance and played an important role in anti-colonial movements. The Partition of British India made East Bengal a part of the Dominion of Pakistan; the region witnessed the Bengali Language Movement in 1952 and the Bangladesh Liberation War in 1971. After independence was achieved, a parliamentary republic was established. A presidential government was in place between 1975 and 1990, followed by a return to parliamentary democracy; the country continues to face challenges in the areas of poverty, education and corruption. Bangladesh is a developing nation. Listed as one of the Next Eleven, its economy ranks 43rd in terms of nominal gross domestic product and 29th in terms of purchasing power parity, it is one of the largest textile exporters in the world. Its major trading partners are the European Union, the United States, India, Japan and Singapore. With its strategically vital location between South and Southeast Asia, Bangladesh is an important promoter of regional connectivity and cooperation.
It is a founding member of SAARC, BIMSTEC, the Bangladesh-China-India-Myanmar Forum for Regional Cooperation and the Bangladesh Bhutan India Nepal Initiative. It is a member of the Organisation of Islamic Cooperation, Commonwealth of Nations, the Developing 8 Countries, the OIC, the Indian-Ocean Rim Association, the Non Aligned Movement, the Group of 77 and the World Trade Organization. Bangladesh is one of the largest contributors to United Nations peacekeeping forces; the etymology of Bangladesh can be traced to the early 20th century, when Bengali patriotic songs, such as Namo Namo Namo Bangladesh Momo by Kazi Nazrul Islam and Aaji Bangladesher Hridoy by Rabindranath Tagore, used the term. The term Bangladesh was written as two words, Bangla Desh, in the past. Starting in the 1950s, Bengali nationalists used the term in political rallies in East Pakistan; the term Bangla is a major name for both the Bengali language. The earliest known usage of the term is the Nesari plate in 805 AD; the term Vangaladesa is found in 11th-century South Indian records.
The term gained official status during the Sultanate of Bengal in the 14th century. Shamsuddin Ilyas Shah proclaimed himself as the first "Shah of Bangala" in 1342; the word Bangla became the most common name for the region during the Islamic period. The Portuguese referred to the region as Bengala in the 16th century; the origins of the term Bangla are unclear, with theories pointing to a Bronze Age proto-Dravidian tribe, the Austric word "Bonga", the Iron Age Vanga Kingdom. The Indo-Aryan suffix Desh is derived from the Sanskrit word deśha, which means "land" or "country". Hence, the name Bangladesh means "Land of Bengal" or "Country of Bengal". Stone Age tools found in Bangladesh indicate human habitation for over 20,000 years, remnants of Copper Age settlements date back 4,000 years. Ancient Bengal was settled by Austroasiatics, Tibeto-Burmans and Indo-Aryans in consecutive waves of migration. Archaeological evidence confirms that by the second millennium BCE, rice-cultivating communities inhabited the region.
By the 11th century people lived in systemically-aligned housing, buried their dead, manufactured copper ornaments and black and red pottery. The Ganges and Meghna rivers were natural arteries for communication and transportation, estuaries on the Bay of Bengal permit
Fālgun or Phālgun is the eleventh month in the Bengali calendar and Nepali calendar. This month is named after the star Uttorfalguni, it marks the arrival of the sixth and final season in Bangladesh, Nepāl and Assam. The first of Falgun falls on 13 February of the Gregorian Calendar; the first day of Falgun is celebrated as Pohela Falgun in Bangladesh, the celebrations first took place in 1991 and where organised Fine Arts Institute of Dhaka University. In Nepāl, known locally as Fāgu Purnimā, falls during a full moon night of this month. In many parts of the country in the urban areas, this day is celebrated by spraying colorful water-filled "pumps" and colorful powders at each other. Traditionally, women wear yellow saris to celebrate this day. Bangla Calendar Culture of Bangladesh Culture of Nepal
Pahela Boishakh or Bangla Nabobarsho is the first day of Bengali Calendar. It is celebrated on 14 April as a national holiday in Bangladesh, on 14 or 15 April in the Indian states of West Bengal, Odisha and part of Assam by people of Bengali heritage, irrespective of their religious faith; the festival date is set according to the lunisolar Bengali calendar as the first day of its first month Baishakh. It therefore always falls on or about 14 April every year on the Gregorian calendar; the same day is observed elsewhere as the traditional solar new year and a harvest festival by Hindus and Sikhs, is known by other names such as Vaisakhi in central and north India, Vishu in Kerala and Puthandu in Tamil Nadu. The festival is celebrated with processions and family time; the traditional greeting for Bengali New Year is শুভ নববর্ষ "Shubho Nabobarsho", "Happy New Year". The festive Mangal Shobhajatra is organized in Bangladesh. In 2016, the UNESCO declared this festivity organized by the Faculty of Fine Arts, University of Dhaka as a cultural heritage of humanity.
In Bengali, the word Pahela means ‘first’ and Baishakh is the first month of the Bengali calendar. Bengali New Year is referred to in Bengali as Nabobarsho; some historians attribute the Bengali calendar to the 7th century king Shashanka, modified by Mughal emperor Akbar for the purpose of tax collection. During the Mughal rule, land taxes were collected from Bengali people according to the Islamic Hijri calendar; this calendar was a lunar calendar, its new year did not coincide with the solar agricultural cycles. Akbar asked the royal astronomer Fathullah Shirazi to create a new calendar by combining the lunar Islamic calendar and solar Hindu calendar in use, this was known as Fasholi shan. According to some historians, this started the Bengali calendar. According to Shamsuzzaman Khan, it could be Nawab Murshid Quli Khan, a Mughal governor, who first used the tradition of Punyaho as "a day for ceremonial land tax collection", used Akbar's fiscal policy to start the Bangla calendar. According to Shamsuzzaman Khan, Nitish Sengupta, the origin of the Bengali calendar is unclear.
According to Shamsuzzaman, "it is called Bangla san or saal, which are Arabic and Parsee words suggests that it was introduced by a Muslim king or sultan." In contrast, according to Sengupta, its traditional name is Bangabda. The term Bangabda is found too in two Shiva temples many centuries older than Akbar era, suggesting that Bengali calendar existed before Akbar's time, it is unclear, whether it was adopted by Hussain Shah or Akbar. The tradition to use the Bengali calendar may have been started by Hussain Shah before Akbar. Regardless of who adopted the Bengali calendar and the new year, states Sengupta, it helped collect land taxes after the spring harvest based on traditional Bengali calendar, because the Islamic Hijri calendar created administrative difficulties in setting the collection date. According to some historians, the Bengali festival of Pahela Boishakh is related to the traditional Hindu New Year festival called Vaisakhi, other names, in the rest of India on or about the same dates.
Vaisakhi spelled Baisakhi, is observed by both Hindus and Sikhs. The new year festival in eastern and northern states of India is linked to Hindu Vikrami calendar; this calendar is named after king Vikramaditya and starts in 57 BCE. In rural Bengali communities of India, the Bengali calendar is credited to "Bikromaditto", like many other parts of India and Nepal. However, unlike these regions where it starts in 57 BCE, the Bengali calendar starts from 593 CE suggesting that the starting reference year was adjusted at some point, which coinsides with the reign of king Shashanka; the current Bengali calendar in use in the Indian states is based on the Sanskrit text Surya Siddhanta. It retains the historic Sanskrit names of the months, with the first month as Baishakh, their calendar remains tied to the Hindu calendar system and is used to set the various Bengali Hindu festivals. For Bengalis of West Bengal and other Indian states, the festival falls either on 14 or 15 April every year. In Bangladesh, the old Bengali calendar was modified in 1966 by a committee headed by Muhammad Shahidullah, making the first five months 31 days long, rest 30 days each, with the month of Falgun adjusted to 31 days in every leap year.
This was adopted by Bangladesh in 1987. Since the national calendar starts with and the new year festival always falls on 14 April in Bangladesh; the Bengali New Year is observed as a public holiday in Bangladesh. It is celebrated across religious boundaries by Hindu minority. According to Willem van Schendel and Henk Schulte Nordholt, the festival became a popular means of expressing cultural pride and heritage among the Bangladeshi as they resisted Pakistani rule in the 1950s and 1960s; the day is marked with singing and fairs. Traditionally, businesses start this day with a new ledger. Singers perform traditional songs welcoming the new year. People enjoy classical jatra plays. People wear festive dress with women desking their hair with flowers. White-red color combinations are popular. People of Bangladesh enjoy varieties of traditional festive foods on Pahela Boishakh; these include ilish bhaji and lots of special bhartas. The celebrations start in Dhaka at dawn with a rendition of Rabindranath Tagore's song "Esho he Baishakh" by Chhayanaut under the banyan tree at Ramna