Sunday, April 6, 2014

What is your religion?


“When I do good, I feel good. When I do bad, I feel bad. That's my religion.” 
-Abraham Lincoln

Sometimes back I posted the above quote in my FB page and one of my FB friends retorted back: what is good? Since then I have been mulling over the idea to chronicle a few examples and today I feel had the opportunity to do one such deed, hence the documentation. Here are the details:  

Our housing society has a salon for hair cutting etc. One of our support staff has taken that space on rent and in turn has engaged a barber to run the show. The commercial premises is a self contained unit where besides an outer room there is an inner room where the resident barber- here after Salon pro- maintains a family. As water and electricity facility is available 24x7 and people can make their own elementary provisions for cooking, for a small family it’s kind of OK.

The present Salon pro, who is running the show, has big aspirations! He often asks his customers, who primarily come for a hair cut, to do this facial or that treatment to  make some extra bucks. He charges a competitive amount for the services he provides. Like many other successful businessmen in India he is apparently a misogynist and a high-handed person. The very first time I noticed him with his family I was discomforted when I saw him rudely bolting the inner room from the outside, which is connected to the outer room, which is the salon. 

Today- a Sunday- I had been to the salon, in the morning, to have my hair cut along with my brother. After he cut the hair of my brother my turn came.  The other chair was already occupied by another customer whom one of his assistants was attending.  Then I saw the same spectacle repeating again. While his wife being inside he bolted the door from outside. For quite some time I remained quite but then I could not bottle-up my anxiety any further. 

I asked the Salon pro: ‘Is there a door behind that room’.
He said: ‘yes, but that is closed permanently’, which I subsequently was a blatant lie.
Then I said: ‘why do you keep your wife locked’?
Sheepishly he said: ‘it’s convenient that way’.
I said: it’s a kind of ill-treatment towards a woman!
He replied: ‘I have a kid’
I said: ‘in that case the door can be closed from inside’

He didn’t say anything and continued to cut my hair. I threatened to report this to the president of the society. As I am also a member of the management committee, which he knows, he couldn’t take this lightly. I further reasoned: ‘On this 8 March 2014 we celebrated the International women’s day for the first time in our society. What is the point of doing so if we treat women so shabbily in our private life? 

Again I threatened that, if he did not amend his ways I would very certainly report the event to the committee. My reasoning definitely found a deaf ear but nevertheless the Salon pro advised his assistant : 'open the door and tell your Bhauja (sister- in -law) to bolt it from inside'.

His behavior towards me changed afterwards. His hair-cutting became a bit rough and he wore a sullen face. Though I was also boiling inside for such indiscretion, I kept quite.  However, when I came out of the salon, after paying the service charges, I felt good. I guess I did a good thing. :) Did I?

It was quite unlike the helplessness that I had experienced last time when I saw one of our fellow residents ill-treating their grossly minor servant and yet I could not do anything. When I spoke to our president he also advised caution as it involved another resident. But I feel when I come across such a situation next I would find a fitting way to discharge my civic duties and bring justice to a hapless child.

Tuesday, March 25, 2014

3 golden rules of accounting


In double entry book keeping system of accounting all the accounts can be classified either as :
a) Personal,
b) Real or 
c) Nominal

Three golden rules guide the principle of debit or credit, as per the nature ofthe account, of the impugned transaction.

These threerules are:

1.In case ofpersonal accounts:
  Debitthe receive
  Creditthe giver

2. In caseof real accounts
 Debit whatcomes in
 Creditwhat goes out

3. In caseof personal accounts nominal a/c
 Debit all expenditure and losses
 Credit all the income and gains

The beauty of the above three rules is: they complement each other. 
For example: if, in a transaction where one part involves a Real account and the other part is a personal or a nominal account still all these rules hold good. Hence in themselves they can govern any kind of accounting entry. 

As the business environment is becoming more complex, more and more complex transactions are coming into the public domain. ERP packages like SAP have brought about new paradigms into the domain of accounting with their concept of dummy accounts etc. 

However, pertinent to say, all those will still have to fall within the four-walls (or are there six?) of these three rules. 

I invite all the budding accountants to pour their doubts regarding double entries here so that we will grow as a community and also raise a more informed set of quality accountants. Hope my student friends- whether aspiring to be a CA/ CMA/ CS or already are qualified accountants- are listening :)

Wednesday, February 19, 2014

Pravat pheris &Ram dhun to rekindle the moral force:


The new political experiment - AAP- has taken many by surprise. People have started accusing AAP for accepting all kinds of people without doing a background check. Any sane member of AAP knows that, as AAP has many good people as its members, due to the open door policy, it also has many people with questionable merits. 

Many people have started asking, and quite rightly so, how will AAP reconcile its claims of eradicating corruption while accepting corrupt people?

Well, there is no magic formula; however, here also we would rely on the two-pronged approach of instituting systems, which would do the necessary filtering, and then we’d also have a moral purging process, which will help willing people to crossover and get into the right side. Gandhi Ji called it “Hridaya Parivartan”- change of heart. For, ours is no witch hunting and we are not happy merely by branding someone as corrupt. Going beyond that; lets admit there is no gain say in accusing people of corruption, when most of it is an offshoot of the prevalent corrupt systems and practices. Rather we should work towards removal of the same through systematic measures and while doing so we’d give all the people second/ third chances to amend their ways. Didn't Gandhi say: "Hate thievery/ theft not the thief"! The real achievement is when the Ratnakars of the present system willingly become the Balmikis of the new systems! Then they’d work in the new systems with renewed vigor. Our over arching aim should be that.

Hence, we should, side by side, have a system to purge our moral dross. What is that system? Well, again we can fall back upon the time tested “Paravat Pheris” for; we don’t have to reinvent the wheel!

Keeping that in mind we are going to start "Pravat Pheris" in Bhubaneswar and expect that would be replicated across the state, in due course. As the approach is based on “Love”, not “hatred”, we’d try to include as many people as we can. Hence, the ground rules for these “Pravat Pheris” would be:

1) Not to give slogans in favor of any political party; we expect most of the participants to be members of AAP or sympathizers of AAP though.
2) To sing Ram Dhun and other similar devotional songs without malice towards any party or community so as to recreate the ambience for holistic pleasure (sans wine and sans vulgarism)
3) All people, irrespective of their political affiliation, would be welcome.
4) We expect a good number of Auto rickshaw pullers, Hawkers, daily laborers, students and artisans to join us

For how long?
AAP claims itself to be a movement to cleanse politics ( not just a political party). So, once started we should not stop, even after the elections. This would be one of the nicest ways to prove that we are not an election-to-election party but, in line with our claims, we are going to work for ennobling the political ambience throughout the year- year after year.

Well begun is half done!
27 February 2014 is Jagara Amabashya- a holy night as per Hindu tradition. When millions of devotees stay awake to fulfill their wishes; how if, we also mount a candle light vigil at our ‘Dharana Sthall’ and then follow that up with a grand “Pravat pheri” in and around Master canteen, in the early hours of 28 February 2014? For some, its too late; however, there are others who always caution us to look before we leap. I guess this is a balanced approach; isn’t it?

You are welcome to join with us; will you?

Now; how did it go?
well it was a non-starter :( 
Undeterred i proposed on Holi to do pravat pheris in our residential society to an elderly resident who conducts such events during Independence Day and Republic day celebrations. Here is what I posted on my FB page to promote this:

Bad money drives out good money . . . However, the good news is; the reverse is also true!

Now we notice free flow of alcohol, irrespective of the occasion.

For long we've felt Gandhi and his time tested approaches could be an answer to this menace.

Sri Sitapati Rao has agreed to start a pravat pheri from tomorrow in our society. I am going to join. If you are also a resident of Debashram you are also welcome to experience this holistic movement.


Did we break Ice?
Sorry, No :(  However, we'll. The purpose of these posts is to keep the fire burning. Hum Hoongey Kamyab.

Sunday, February 9, 2014

Corruption: the real issue; AAP: the best alternative



As RG & NAMO trade charges on trivial issues like "ullu" & "chai wala", AK calls the bluff of the corrupt officials and is showing how he'd not give in to unconstitutional measures, which would scuttle passing of “Jan Lokpal bill”.

Friends; here is a statesman who has declared unequivocally that he'd go to any lengths to contain corruption, which is the most vexing issue irrespective whether we have a socialistic or capitalistic development model.

Even Govindachary endorses Arvind:
Here is a pertinent article where Govindacharya (who called Vajpayee a Mukhota- mask when he was the PM) so succinctly points towards the genesis of AAP:

...In the Mahabharata, the gurus broke the rules to attack him, and Arvind (Kejriwal) too might face such unethical attacks, from thaili shahs (bag men), to naukar shahs (bureaucrats) to rival parties. But the fact is that in terms of a political continuum, the process will be on, many experiments like this are in the pipeline.

Source:

Corruption is the real issue of the third world:
“The scourge (corruption) debases democracy, undermines the rule of law, distorts markets, stifles economic growth, and denies many their rightful share of economic resources or life-saving aid," – Kofi Annan (former UN Secretary General)

http://articles.timesofindia.indiatimes.com/2003-06-10/us/27198347_1_corruption-democracy-secretary-general-kofi-annan

People who understand the importance of containing corruption over bland developmental rhetoric should get United and pave the way for the foremost anti-corruption crusaders - Anna Hazare and AAP.

If 95 paisa of a Rupee spent on development in India does not reach the intended beneficiaries then what so ever developmental model or how-so-ever much money the traditional political parties may pour into the system the common man would still remain poor and suffer from gross corruption.

I absolutely agree with the people who advocate that we need a visionary, strong and unselfish go-getter as our PM to steer the suffering multitude towards prosperity. However, what is equally crucial is: Where " The World Is Flat " and is becoming flatter is NAMO that person? Or should it be AK??

IMHO; the people who fight elections with ill-gotten/ black money do not have the moral standing to talk about eradication of corruption. Very unfortunately most traditional parties in India fund their electoral expenses from unexplained sources. As they cannot explain the source they grossly under report their spending. Here is an article on this:

Is Anna with AAP?
Anna does not like party politics. Hence he wanted people to fight corruption without forming a political party. His opposition to AAP is ideological and hence worth paying attention. Let’s examine this concept “Party less politics” holistically.

Party less democracy:
Anna is not the first to advance such utopian ideas. Mahatma Gandhi wanted to disband Congress after independence for the same reason. Perhaps it subsequently struck him that in such a situation the fundamentalist would gain the most and hence he did not pursue that much further.

Then MN Roy (21 March 1887 – 26 January 1954) founder of CPI also propounded the idea of “party less politics” after his disillusionment with communism. Though, there were few takers at that time he remained a constant well-spring for idealistic social workers, and continues to inspire many even till date.

In the fight against Indira Gandhi JP stumbled upon the same ideology and "Janata party" - the rainbow coalition of all non congress parties- was the offshoot. The experiment failed and the major gainer of this failed venture were the fundamentalists and the present day BJP.

Due to this folly of JP, RSS- which till such time was avoided by the common Indians due to their questionable role in Gandhi killing- gained acceptance and then grew apace.

In Odisha and in most other Indian states, guided by Gandhian ideology, many people experimented or talked about the same. However, selfish party politics completely shadowed all these people and experiments and by the time AAP was formed few believed in its efficacy.

Why another political party- AAP?
In India there are more than 1,500 political parties so was there a need for another political party? For one, it's a potent force for eradication of corruption. Two, it's the natural outcome of a national movement and not born out of the fancy of a politician or a bureaucrat. Three, its deeply routed in the time tested Gandhian ideology and out to wrest the Gandhi legacy from Congress where it has become a showpiece of ONE family. Four, AAP is quite different from any other political party especially when it comes to political funding. It doesn’t say that it would eradicate corruption but before that it would come to power by using corrupt funds. It collects and spends funds transparently and recognizes that political corruption is the beginning of most form of corruption and hence to have a corruption free India we have to start with clean political parties. Five; it is aligned with 21st century realties like open source and crowd sourcing. It's a genuine effort to harness the power of the swarm and hence brings about a clean break with “money bag” and “muscle power” politics. In this context it’s also pertinent to have a look at the genesis of AAP.

Disillusioned with day to day corruption Arvind took leave and experimented with volunteerism:
Arvind Kejeriwal could have enjoyed a comfortable life as he and his wife were class one officers in GOI (IRS- Indian Revenue Service- officers). However, he decided to tread a different path. He took unpaid leave and started an NGO, which would work relentlessly to uphold the right of the common man to information. RTI Act was a natural outcome. Recognizing his outstanding contribution, in passing this historic Act, he was awarded the prestigious Ramon Magsaysay award in 2006.

Experiment with Swaraj and use of RTI:
He continued his engagement with the common mass and started studying the problems of the common man by using the newfound weapon- RTI. A major scam in PDS was unearthed but it did not result in any benefit, as the justice delivery system is weak in India. Hence, he now tuned his attention to punishing the corrupt through institutional measures.

ANNA and the national resurgence against corruption:
In UPA-II many big tickets corruption were discovered with almost mechanical precision. RTI helped unearth these daylight robberies by the Babus and Netas and the entire country was getting ready to take on these cohort of corrupt netas and Babus head on. Arvind understood the need of a staunch Gandhian to lead the movement and Anna Ji was rightly requested to lead the movement. IAC- India against corruption- was formed and peoples imagination was fired by the nationwide peaceful demonstrations that followed.

Jan Lokpal became the new war cry:
Anti corruption measure in the form of a stringent Jan Lokpal Bill became the war cry of the people who were fighting an apolitical fight to institute this systematic measure to contain corruption.

Disgust with political double speak and toying with the idea of a political fight:
As mentioned above; the political class is good at at-least on thing: playing politics! Repeated fastings by Annaji and other people was not yielding any tangible result and gradually the it was becoming clear and clearer that unless IAC thought out of box this movement would simply become another event in history and the politicians would continue to laugh their way to power without much accountability.

AK suggested they should also explore the option of fighting elections. All the senior leadership of IAC got together and did a brainstorming. Anna ji opposed forming a political party, as he believed in party less democracy. However, overwhelmingly the mood was in favor of it. Besides the conscientious opposition of Anna Ji and Justice Santosh Hegde there was a small section of people- in this senior leadership- which was sympathetic to saffron politics and hence were happy seeing the benefit of this groundswell going to BJP. They opposed formation of a political party; for, they sensed it would be an obstacle in the path of BJP.

AAP was born on 26 November 2012:
On the 53rd  anniversary of adoption of Indian constitution (26 November 1949) AAP was formally launched. Unlike Anna; AK is a very learned person and hence didn't want to repeat the mistake of JP neither he got carried away by idealism which has failed many times in the past. Hence, he didn't want the benefits of anti corruption movement to go to BJP entirely. Despite his serious doubt in current day politicians he had to form a political party. How apt for AAP to contest the unconstitutional provisions which grossly undermine the sanctity of Delhi legislative assembly and require prior approval of Central government before a bill can be placed in Delhi assembly?

A few more words about Lok Pal:
Dr L.M.Singhvi coined the word 'lokpal' - a constitutional ombudsman -in 1963. The first Jan Lokpal Bill was proposed by Shanti Bhushan in 1968 and was passed in the 4th Lok Sabha in 1969, but did not pass through the Rajya Sabha. Subsequently, 'lokpal bills' were introduced in 1971, 1977, 1985, 1989, 1996, 1998, 2001, 2005 and in 2008, yet they were never passed. After AAP routed Congress and threw cold water on the aspirations of BJP (8 December 2013), a “Lokpal Bill” which could not be passed for Fifty-five years got passed hurriedly within just 10 days  (0n 18 December 2013).

AK had rightly judged the situation. Unless they- the traditional political parties- faced a political threat they (most of whom are corrupt politicians ) would never let a LokPal Act see the light of the day! This time around also Mulaym Singh of Samajbadi Party was hell bent against passing of this bill (There are many cases of disproportionate assets against him and his family members); however, Rahul Gandhi and the Congress party were very concerned to perk up their image and hence they passed a toothless LokPal Act.

Talking about the Guarantees dished out by Ms Kiran Bedi:
Kiran Bedi didn’t want formation of AAP as she has sympathy for BJP. So her position is completely different from Anna ji or Justice Hegde. She is also likely to contest on a BJP ticket. So it was with a selfish intent, not ideological difference, she and a few others opposed formation of AAP. For them, they would contest with a BJP ticket and AAP should not be a spanner in their path of political one-up-man-ship! Now Ms Bedi gives guarantee about good governance by Modi! The moot question is: How can Kiran Bedi give Guarantee about Modi? And, what use such cheap tricks are when essentially these are meant for hoodwinking the masses?

If Ms Kiran Bedi and General Singh support BJP then that's their personal choice and if they contest with BJP tickets that would be fine. But what moral right they have to say that it was wrong in part of AK to form a political party when they have their own political axes to grind?

There are historical evidences where…
Let’s assume Ms Bedi and General Singh are good people. Then, have not good people been misled in the past? Read about the rise of Nazism and you'd be shocked to see how many well-meaning people were mistaken by Nazism’s appeal and that's why it gathered such a potent force. The scale of genocide and destruction that followed, with the rise of Nazism and Fascism, is already well known and documented in history.

The rise of AAP is a natural remedy against corruption:
Friends; its heartening to notice the courage displayed by AK; when he says he is ready to sacrifice his chair to uphold our constitution, federalism and pass a tough “Jan LokPal Act”. It's a crucial time and we have to understand that containing corruption- both ideological and financial- should be the real concern and hence we should be happy for the rise of AAP.