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Education - Children - Leisure Activity

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The world is in competition. ‘Competition of success’ where most people thinks this success can be achieved only by education. Every parent is more concern and has more importance of their children’s education. Sadly sometimes it is limited to books only. In present time we can see that even though we have advanced technology but still children’s school bag seems like mountain. A small innocent child contains or thinking responsibilities to fulfill their dreams along with their parent’s dreams on little shoulders. The leisure activities stand for free time when one is not working or attending to other duties. Basically its time when your mind stops working and body feels relax. The leisure activities are very important in children’s life. Leisure activities give enough space to children get their selves out from heavy ambitious educational environment. Leisure activities include video games, outdoor sports, picnic, art work etc. By changing type of this activities like edu

Computer : A useful tool and its use

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The invention of computer brings historical change in people’s life. Now a day’s people use more computer than their own brain even though computer is result of human brain itself. Use of computer makes people’s life more easy and comfortable. In past, computer was having limited use due to its size and efficiency. Where now, computer is much smaller and efficient. It makes things easy for less smart people because they have smart computer. Use of computer is increasing day by day. In almost every field we are using computer like in business, hospital, crime detection, even into fly a plane. We cannot imagine a day without computer. Day starts and ends with it even though for prediction of future or to know about history we want computer. Computer becomes so useful due to it has wide range of features. The threat is people’s dependence on computer increased heavily. The reason behind of it may be our fast life style. Where we want everything to be done in less time. Onl

“Difficult time and bad experience is valuable lesson for the future”

Difficult time and bad experience is valuable lesion for the future but if you continually let that happen with you then it will make your life disaster. The bad experience or difficult time is ultimately outcome of our decision. More you careful in taking decision less chances of bad thing happen. Decision is affected by our environment. We should be very careful and never make decision in hurry or with emotion because in that decision is taken by heart. Experience or time is either good or bad depending upon our action. Where bad time or experience is a great teacher. It makes us practical, rational, hard and careful. It makes us more mature in life. For example, we start using helmet while driving a vehicle until accident happened. Sometimes it happens that bad experience makes people hard to trust on someone. The famous Gujarati phrase is there that ‘ દૂધ નો દાજેલો છાસ બી ફૂંકી ફૂંકી ને પીવે ’ . It means a person who hurt by hotmilk; prefer to check twice before drinking chil

PRESUMPTIVE TAXATION UNDER INCOME TAX ACT,1961

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Ø   INTRODUCTION: There is substantive increase in small businesses with the growth of transport and communication and the general growth of the economy. To smooth the procedures and taxation aspects for such small industries a new aspect called Presumptive Taxation came in to force under income tax act. Presumptive taxation under income tax act, 1961 means a   form   of assessing tax   liability   using indirect method/presumptive method or on assumption basis.   The term "presumptive" is used to indicate that there is a legal presumption that the taxpayer's income is no less than the amount resulting from application of the indirect method. It is the taxation based on ‘average income’ instead of actual income which differs from usual rules based income. Presumptive methods of taxation are thought to be effective in reducing tax avoidance as well as equalizing the   distribution   of the   tax burden .                         The interesting thing to know tha

Articleship

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·        Introduction A student who willing to become chartered accountant of India, have to do articleship under the name of any practicing chartered accountant of India for the period of three years immediate after passing IPCC.  Articleship means a training program where student can learn practical aspect of the chartered accountancy course. Student can learn what work to do? And how it gets done? After becoming chartered accountant. A student also get stipend for the period of articleship. Stipend means a specified amount of Rs. (Monthly) paid to the student as per specified by ICAI [The institute of chartered accountant of India]. Which differ with the capacity and willingness of the chartered accountants. Articleship is great part of this course but near about 70-80 percentage student of the said course called it “JAIL”. Surprising, why they call this? Let’s try to find answer….. ·        In Brief: I would like to elaborate it as follows: 1] Dedication and Matu

RESPOSIBILITIES OF DIRECTOR UNDER THE COMPANIES ACT, 2013

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       Introduction:- Corporate Governance is needed to create a corporate culture or transparency, accountability and disclosure. It refers to compliance with all the moral ethical values, legal framework and voluntarily adopted practices. The term Governance is from "Gubernate" which means "to steer" while the term Corporate or Corporation is derived from Latin term "Copus" which means "a body". When combined corporate governance means a set of system procedures, policies, practices, standards put in place by a corporate to ensure that relationship with various stakeholders is maintained in transparent and honest manner. Evidence of corporate governance was also found in the Kautilya's Arth Shashtra which is mentioned as below:- ·                    Raksha = Protection ( Against risk management) ·                    Vriddhi = Growth (Stakeholders Value Enhancement) ·                    Palana = Maintenance/ Compliance (