A CBI survey of 109 companies this month found that online sales of black Friday and cyber Monday were "unremarkable". Pull messages are the ones which can be initiated with the customer, by using a mobile phone, for obtaining information or conducting a transaction staying with you account. Examples of pull messages for information have an account balance enquiry, or requests for current information like forex rates and deposit rates of interest, as published and updated with the bank. Rishikesh is not just a location to experience spirituality, it's also referred to as the river rafting capital of India. It provides the best sort of setting for several adventure activities. River rafting in Rishikesh can be a lifetime event. Rishikesh which is the centre of yoga and beautiful temples is another visual spectacle due to its beautiful scenery. The Himalayan foothills and also the lush greenery makes Rishikesh just about the most preferred destination. Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. Commercial vehicles are divided into three categories: passenger cars, vans and semi-trailer tractors. The passenger bus subdivided into small passenger car, city bus, coach, tourist bus, hinged passenger bus, coach, off-road bus, private bus. Goods vehicles are subdivided into general goods vehicles, multi-purpose lorries, full trailer tractors, off-road trucks, special operations vehicles and special goods vehicles.