Saturday, 27 February 2010
Friday, 26 February 2010
અમે અમદાવાદી - અવિનાશ વ્યાસ
સ્વર - સંજય ઓઝા
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ગીત - અવિનાશ વ્યાસ
શીર્ષક:
અવિનાશ વ્યાસ,
ગીત,
સંજય ઓઝા
અમદાવાદની ૬૦૦મી વર્ષગાંઠ: આટાપાટા આટાપાટા..
અમદાવાદ કે પછી કર્ણાવતી કહો કે રાજનગર કહો કે કહો અહમદાબાદ. નામમાં શું રાખ્યુ છે?!! આજે આનંદનો અવસર તો એ વાતનો છે કે આપણા આ લાડીલા શહેરે ૬૦૦નાં વર્ષમા પ્રવેશ કર્યો છે. આપ સહુને પણ તેની ખુબ ખુબ શુભેચ્છા.
અમદાવાદના નામથી વિશ્વનો કોઇ પણ ખુણામા વસતો ગુજરાતી અજાણ ન જ હોય. અરે! ગુજરાતના ઘણાં શહેર કે ગામાડામાં રહેતા લોકો પોતાના શહેરમાં ક્યા વિસ્તારો આવ્યા તેની કદાચ જાણ નહીં હોય પણ અમદાવાદ શહેરના વિસ્તારોના નામ જરૂર ખ્યાલ હશે!!
અમદાવાદનું પાણી જ એવુ ચમત્કારી છે કે બહારથી આવેલી પ્રજા પણ તેના રંગમા રંગાઇ જાય છે. આ શહેર સાચા અર્થમા ગુજરાતનું દર્પણ છે. એટલે તો ગુજરાતના મુખ્યમંત્રીને ગાંધીનગરની ગાદી પર બેસવાની શપથ પણ અમદાવાદમા લેવી પડે છે.
ગીત - ચીનુ મોદી
સ્વર - સંજય ઓઝાસંગીત - ગૌરાંગ વ્યાસ
આભાર- અમદાવાદ દૂરદર્શન
સ્ત્રોત-દેશગુજરાત.કોમ
આટાપાટા આટાપાટા..
આટાપાટા આટાપાટા..
કરે શ્વાસના સાટાપાટા
લાભ સદાયે કભી ન ઘાટા
રોજ રમીને આટાપાટા
દાંત કરી દે સૌના ખાટા
શહેર નહીં યે હૈ સન્નાટા
રોજ રમે છે આટાપાટા
અમદાવાદ… અમદાવાદ… અમદાવાદ…
આટાપાટા આટાપાટા..
પાંચ બનાવયા સેતુ
તો પણ કઈ ન વળતો હેતુ
એક બીજાને જરી ન સંમજે
જાણે રાહુ-કેતુ
શહેર નહીં યે હૈ સન્નાટા…
શેરબજારે ભીડ જમાવે
લક્ષમીજી ને પગ નમાવે
(લીધા.. દીધા… લીધા.. દીધા..)
પૂરી પકોડી ખાય ચવાણુ
ઓછે પૈસે ભુખ શમાવે
શહેર નહીં યે હૈ સન્નાટા…
વ્હાલ કરીને પાતા તોલા
નામ પુછો તો સાબરકોલા
(પ્રેમમાં થોડી ફરેબી જોઇએ… ફાફડા સાથે.. જલેબી જોઇએ.. )
ચા અડધી પીવડાવીને
એ ગામમાં પાડે મોટા રોલા
શહેર નહીં યે હૈ સન્નાટા…
દીવસે ગલ્લે પાન બનાવે
રાતે સિરિયલ શૂટ કરાવે
(રોલ વિસિઆર.. સાઉન્ડ.. કેમેરા.. એક્શન)
જૂની ગાડી માંડ ખરીદે
ધક-ધક-ધક ધક
ધક્કા મારી રોજ ચલાવે
શહેર નહીં યે હૈ સન્નાટા…
હૂલ્લડ ના હેવાયા માણસ
કર્ફયુથી ટેવાયા માણસ
લાભ વગર ન કદી એ લોટે
લોભે બહુ લલચાયા માણસ
શહેર નહીં યે હૈ સન્નાટા…
કરે શ્વાસના સાટાપાટા…
દીવસે ગલ્લે પાન બનાવે
રાતે સિરિયલ શૂટ કરાવે
(રોલ વિસિઆર.. સાઉન્ડ.. કેમેરા.. એક્શન)
જૂની ગાડી માંડ ખરીદે
ધક-ધક-ધક ધક
ધક્કા મારી રોજ ચલાવે
શહેર નહીં યે હૈ સન્નાટા…
હૂલ્લડ ના હેવાયા માણસ
કર્ફયુથી ટેવાયા માણસ
લાભ વગર ન કદી એ લોટે
લોભે બહુ લલચાયા માણસ
શહેર નહીં યે હૈ સન્નાટા…
કરે શ્વાસના સાટાપાટા…
શીર્ષક:
અવિનાશ વ્યાસ,
ગીત,
ગૌરાંગ વ્યાસ,
સંજય ઓઝા
Monday, 22 February 2010
Sunday, 21 February 2010
પ્રાણથકી મને વૈષ્ણવ વાહલા - નરસિંહ મહેતા
શીર્ષક:
આસિત દેસાઇ,
કૃષ્ણગીત,
નરસિંહ મહેતા,
પ્રભાતિયા,
ભજન
Thursday, 18 February 2010
મારી ગાગરડીમાં ગંગા જમુના રે - અવિનાશ વ્યાસ
આજનું આ ગીત મને ગુજરાતના ગામડાની યાદ અપાવે છે. ગામડાના કુવા પર વહેલી સવારે પનિહારિયો પાણી ભરવા જાય ત્યારે તેમના ઝાંઝરનો મધુર રણકાર સંભળાતો હોય. એની સાથે તેઓ જુદા જુદા ગીત પણ ગાતાં હોય.આ ગીતમાં પણ પનિહારિયો પોતાની ગાગરમા જાણે ગંગા કે યમુનાના પાણી ભરીને લાવ્યા હોય તેવી મસ્તીથી ચાલે છે. જાણે પાણી પણ અંદર અંદર છાની વાત ના કરતુ હોય તેમ લાગે હે.
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શીર્ષક:
અવિનાશ વ્યાસ,
ગીત,
સુલોચના વ્યાસ
ડો. આંબેડકરનું વક્તવ્ય
હમણા આપણે સ્વામી વિવેકાન્ંદને સાંભળીયા. આજે આપણે આપણા બંધારણના પિતા બાબાસાહેબ આબેડકરને સાંભળીયે.મને તો તે બંધારણસભામા તે અપાયું હોય તેમ લાગે છે. સ્વતંત્ર ભારતના બંધારણ વિશે બહુ રસપ્રદ વાતો કરેલી છે.
શીર્ષક:
ડૉ. ભિમરાવ આંબેડકર,
વિડિયો
Wednesday, 17 February 2010
સ્વામી વિવેકાનંદનું વિશ્વ ધર્મપરિષદ શિકાગોમા પ્રવચન
આજે youtube પર સ્વામી વિવેકાનંદના વિશ્વધર્મપરિષદના ભાષણનું રેકોર્ડિગ મળી ગયુ. કમનસીબે આપણી પાસે તેમના મૂળ અવાજમા કોઇ રેકોર્ડિગ નથી. આ કોઇ બીજાએ તેમના વક્તવ્યનુ પોતાના અવાજમા રૂપાંતર કર્યુ છે. ગમે તે હોય. આખુ ભાષણ ખૂબ જ સુંદર છે. સૌએ જરૂર સાંભળ્વુ જ પડૅ.
Sisters and Brothers of America,
It fills my heart with joy unspeakable to rise in response to the warm and cordial welcome which you have given us. I thank you in the name of the most ancient order of monks in the world; I thank you in the name of the mother of religions, and I thank you in the name of millions and millions of Hindu people of all classes and sects.
My thanks, also, to some of the speakers on this platform who, referring to the delegates from the Orient, have told you that these men from far-off nations may well claim the honor of bearing to different lands the idea of toleration. I am proud to belong to a religion which has taught the world both tolerance and universal acceptance. We believe not only in universal toleration, but we accept all religions as true. I am proud to belong to a nation which has sheltered the persecuted and the refugees of all religions and all nations of the earth. I am proud to tell you that we have gathered in our bosom the purest remnant of the Israelites, who came to Southern India and took refuge with us in the very year in which their holy temple was shattered to pieces by Roman tyranny. I am proud to belong to the religion which has sheltered and is still fostering the remnant of the grand Zoroastrian nation. I will quote to you, brethren, a few lines from a hymn which I remember to have repeated from my earliest boyhood, which is every day repeated by millions of human beings: "As the different streams having their sources in different paths which men take through different tendencies, various though they appear, crooked or straight, all lead to Thee."
The present convention, which is one of the most august assemblies ever held, is in itself a vindication, a declaration to the world of the wonderful doctrine preached in the Gita: "Whosoever comes to Me, through whatsoever form, I reach him; all men are struggling through paths which in the end lead to me." Sectarianism, bigotry, and its horrible descendant, fanaticism, have long possessed this beautiful earth. They have filled the earth with violence, drenched it often and often with human blood, destroyed civilization and sent whole nations to despair. Had it not been for these horrible demons, human society would be far more advanced than it is now. But their time is come; and I fervently hope that the bell that tolled this morning in honor of this convention may be the death-knell of all fanaticism, of all persecutions with the sword or with the pen, and of all uncharitable feelings between persons wending their way to the same goal.
Tuesday, 16 February 2010
ગમતું મળે તો અલ્યા, ગૂંજે ન ભરીયે
આ મકરંદ દવેની મને અતિ પ્રિય કવિતા છે. આપણી સંસ્કૃતિ જ જાણે સહુની સાથે વહેંચીને ખુશ થવાની છે. ઘરે સારું અન્ન રાંધ્યું તો પડોશીને ત્યાં વાડકી ભરીને જાય જ, ખેતરમાં દાણા પાક્યા તો પ્રસાદરૂપે વહેંચીએ, ગુંજે ભરવાની વાત જ નથી હોતી! આ બ્લોગ પણ એટલા માટે તો મે બનાયો છે. મને જે ગમે છે, એ હું આપ સહુની સાથે વહેંચી શકુ. તો ચાલો કરીયે ગમતાનો ગુલાલ.
Monday, 15 February 2010
ફાગણનો ફાગ અને ટહુકાનો સાદ
આજે ફાગણ સુદ એકમ છે. વસંતઋતુનો પહેલો દિવસ છે.પહેલા તો નિશાળેથી પાછા આવતા રસ્તામા કેસૂડાનું વૃક્ષ આવતું. તે કેસરી ફૂલોથી લચી પડે એટલે અમને ખબર પડી જાય કે વસંત આવી. પછી છાનામાના તેના થોડા ફૂલ તોડીને લાવીએ અને સવારે નાહ્વાના પાણીનાં નાખીયે. એ કેસરી પાણી અને કેસૂડાની આછી આછી તીખી સુંગ્ંધ્! નાહ્વાની ખૂબ જ મજા પડતી. આજે તો એ કેસૂડો કેવો હશે ખબર નહી. ચલો કમસે કમ કેલેન્ડરમા જોઇને તો વસંતને આવકારીયે અને સાંભળીયે પુરુષોત્તમ ઉપાધ્યાયના અવાજમા આ વસંતગીત.
શીર્ષક:
ગીત,
પુરુષોત્ત્મ ઉપાધ્યાય,
પ્રકૃતિગીત
આંખોથી લઇશું કામ - સૈફ પાલનપુરી
આજે એક પ્રેમસભર રચના લઇ આવ્યો છું.કહે છે કે પ્રેમીઓને લાગણી વ્યક્ત કરવ માટે શબ્દોની જરૂર પડતી નથી. આંખોથી જ એક બીજાના મનની વાતો ન જાણી લે છે. એવો જ ભાવ આ કાવ્યમા વ્યક્ત થાય છે. કવિ ન બોલીને જ જાણે બધુ જ કહી દે છે અને સો પ્રેમ હોય તેની મટે શબ્દોની જરૂર પડ્તી નથી. આ ગીત સાંભળવાનું ચુક્તા નહી. અને હા કાલે વેલેન્ટાઇન દિવસ છે. તો કાલની એક સરપ્રાઇસ માટે પણ તૈયાર થઇ જાવ?!!!
શીર્ષક:
'સૈફ' પાલનપુરી,
ગઝલ,
મનહર ઉધાસ
Friday, 12 February 2010
શિવતાંડવસ્ત્રોત્ર - રાવણ
આજે મહશિવરાત્રી છે.આ પ્રસંગે ભગવાન શિવની સ્તુતી શિવતાંડવસ્ત્રોત્ર લઇને આવ્યો છું. શિવતાંડવસ્ત્રોત્રની રચના રાવણે કરી હતી. એક વાર આ સ્ત્રોત્ર સાંભળીયા પછી રાવણની વિદ્વતાથી પ્રભવીત થયા વગર ન રહેવાય. નિશાળમા મારા ગુજરાતીના શિક્ષકે મને કહ્યું હતુ કે જે આ શિવતાંડવસ્ત્રોત્રને શુધ્ધ ઉચ્ચાર સાથે વાંચી શકે છે એને ગુજરાતીના કોઇ પણ શબ્દનાં ઉચ્ચારમાં તકલીફ પડ્તી નથી. તદ્દન સાચી વાત છે.તમે પણ એક વાર બોલ્વાનો પ્રયત્ન કરજો.
Thursday, 11 February 2010
ૐ તત્સત શ્રીનારાયણ તું - સ્તુતિ
મને બહુ જ ગમતી આ પ્રાર્થના છે. જ્યારે જ્યારે સાંભળું છું ત્યારે મને શ્રી દુર્ગા વિધ્યાલય, મારી નિશાળનાં દિવસો યાદ આવી જા છે. આશા છે તમને પણ ગમશે.
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Wednesday, 10 February 2010
સંબંધની ગાગરથી પાણી ભરીશું કેમ?
સંબંધો કેવા વિચીત્ર હોય છે, ક્યારેક મનને ભીંજાવી દે તો ક્યારેક રડાવી દે. એવી જ વેદના સભર આ ગીત માણીયે
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Tuesday, 9 February 2010
Sunday, 7 February 2010
મામાનું ઘર કેટલે
આપણે આજે બાળગીતો સાવ ભૂલી ગયા છે.હૂ થોડા દિવસ બાળગીતો મૂકીશ અને આપણા બાળપણને યાદ કરીશ.
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શીર્ષક:
બાળગીત
Saturday, 6 February 2010
નિહાળી નેત્ર કોઇના - અમૃતલલ ઘાયલ
કવિઓ ખબર નહી આંખ પર બહુ કલ્પનાઓ કરે છે. કોઇ આંખમાં ડૂબવા ઇચ્છે છે તો કોઇ આંખને પીવા ઇચ્છે છે. અદભૂત રચના ઘાયલ સાહેબની છે.
શીર્ષક:
અમૃતલાલ 'ઘાયલ',
કવિતા,
મનહર ઉધાસ
Thursday, 4 February 2010
Limited Liability Partnership
The order of paper on LLP
• Introduction
• Limitations of Traditional Partnership and emergence of concept of LLP
• Comparison
• Introduction of LLP in India
• Suitability of concept in Indian frame work
• Advantages and Limitations
• Conclusion with present situations and future in India
Introduction
Partnership is one of the oldest and is very popular form of business in India. Small businesses and professionals prefer it to any other form of business. However it requires some modifications to suit with changing requirements. Hence, there emerged a new concept called Limited Liability Partnership or LLP. The object of this article is to provide basic understanding about LLP.
Limitations of Traditional Partnership Firms and Emergence of LLP
Partnership is very popular form of business even today. However, this form has become outdated and needs some revisions. Partnership Act is also quite old as long as of 1932.
There are many limitations of traditional partnership firms which lead to emergence of LLP
1. The main limitations of traditional partnership which lead to introduction of LLP is its unlimited liability. Today partners are compelled to compensate from their personal estate the debt of their partnership firm. This is the reason why many persons especially professionals afraid to join partnership. Limited Liability Partnership has become necessary to allow Indian professional to compete with international business community without apprehensive of being subject to excessive liability.
2. There is upper limit of partners (20 or 10) in Traditional partnership. LLP does not contain such kind of ceilings. This will allow professionals to compete on the larger scale. They can have larger capital base and also expand their operations without much restrictions.
3. In partnership, partnership does not have separate identity different from their partners. Hence, death, retirement or insolvency of any partner almost amount to dissolutions of partnership firm practically. But LLP has separate legal entity different from their partner just as share holder in company has. Therefore, change in partners does not have any effect on LLP. Moreover partner can enter into agreement with LLP and vice versa which is not possible now.
These three are main limitations which raised demand for LLP. This concept is getting popularity worldwide. The USA has adopted it as early as in 90s. UK, Japan, China, Canada, etc have started following it after 2000s. However in most of nations LLP is allowed only for professionals like accountant, lawyers or architects. Responding to global changes and demands from within, Government of India has enacted Limited Liability Partnership Act 2008.
LLP can be simply defined as combination of Partnership and private company or
Partnership + Private Limited Company = Limited Liability Partnership
Hence it is very important to compare LLP with these two.
LLP and others
Points Traditional Partnership Firm Limited Liability Partnership Private Limited Company
Number of Members Minimum 2 maximum 10 (for banking) or 20 (for others) Minimum 2 and no limit on maximum numbers Minimum 2 and Maximum 50
Liability Unlimited. Personal estate of partner is also liable to make good the debt of firm Partner’s liability is limited to the extent of its capital contribution. Liability of member is limited to the extent of share capital held and unpaid
Legality Status Does not have separate identity from their partners. Has separate status in eyes of law different from its partners. Has separate identity different from its members
Governing statue Partnership Act 1932 Limited Liability Partnership Act 2008 Companies Act 1956
Registration Not compulsory. Firm can voluntarily get itself registered with registrar of Firms Compulsory with Registrar of Companies Compulsory registration with Registrar of Companies
Name No specific provision in this regard. Should contain word Limited Liability Partnership or LLP after its name Should contain word Private Limited after its name.
Documents for formation Partnership deed is required which can be oral or written Incorporation Document and partnership agreement is compulsory Memorandum of Associations and Article of Association is compulsory
Annual returns and statements Not required to file any documents about accounts Required to file annual return and statement with ROC Required to file annual return and statement with ROC
Audit No specific provision in Partnership Act 1932 Compulsory if contribution exceeds Rs 25 lakhs or turn over exceeds Rs 40 lakhs Compulsory irrespective of turnover or capital
Introduction of LLP in India
There has been continuous demand for LLP in India. After globalization, Indian professionals are able to serve worldwide. They cannot serve in form of company because of professional restrictions. They hesitate to form partnership due to number of aforesaid reasons. Abid Hussain Committee has recommended legislation on LLP as old as in 1997. Later on Naresh Chandra Committee in 2003 and JJ Irani Expert Committee on Company Law in 2005 also supported this view. The Limited Liability Partnership is expected to provide platform to small and medium professional firms of chartered accountant, company secretaries, etc to conduct their profession efficiently which in turn will increase their global competitiveness
Hence government presented Limited Liability Partnership Bill 2006 in parliament which letter on become Limited Liability Partnership Act 2008. The LLP Act is broadly based on LLP laws of United Kingdom and Singapore. However a care is also taken to fit in Indian environment. One important thing to be noted about Indian LLP law which is different from LLP laws of American or European nations. In most of nations LLP is allowed to create for professional firms only. In India initially Naresh Chandra Committee recommended LLP only for professionals. However there is demand from institutions like FICCI to allow LLP for business purpose also. Accordingly LLP can be set up for all profit earning objectives. LLP is expected to fill the room between partnership and private company in India.
After having brief idea about LLP, we shall proceed to overview provisions of LLP Act 2008. We do not intend to cover detailed provisions. We have discussed only such provisions which we fill is necessary for understanding the legal framework of LLP, about its incorporation, registrations, operations and administration.
How to incorporate LLP?
The incorporation procedure of LLP is very much same to incorporation of company. Before to form LLP, person has to decide about designated partners.
• Designated Partners:-
Every LLP must have at least 2 designated partners which must be individuals. One of designated partner must be resident of India. Designated partner should not be confused with working partner. Designated partner is one who is liable for regulatory and legal compliances in addition to his liability as partner.
Designated partner shall apply for Designated Partner Identification Number (DPIN) form Ministry of Corporate Affairs. He should also obtain digital signature certificate because he will be required to sign digitally all e-forms to be filled with ROC.
The designated partner shall electronically apply for reservation of name of LLP. Every LLP must contain word LLP after its name. Moreover, where LLP contains name like Chartered Accountants, Advocate, etc., approval must be obtained from concerned institution.
In order to get registration, LLP must file incorporation document with ROC. Such incorporation document must be signed by at least two partners. The internal management of LLP is governed by LLP agreement. The LLP agreement contains provision as to management, right, liability, contribution, remuneration of working partners, admission, retirement, accounts, etc. it is not compulsory to have LLP agreement. An LLP may adopt format given in Schedule 1 of LLP Act. However one may not agree with all provisions of schedule I and hence it is advisable to draft LLP agreement. LLP is also required to file details such as name, occupation, addresses of its partner. It is also required to have its registered office. LLP must convey any changes in above details to ROC with in prescribed time limit.
Administration of LLP
After discussing about incorporation of LLP, let us have a brief idea about administration of LLP. LLP carries on its day to day business in accordance of LLP agreement. Each partner shall be liable to contribute amount as per LLP agreement. Such contribution may consist of both tangible or intangible property and any other benefit to LLP.
LLP agreement will provide regulations for day to day business of LLP. Working partners have to observe such regulations. They are responsible for taking daily business decisions and may be paid remuneration for the same. Every partner of LLP is agent of LLP but not of other partner. Each partner is personally liable for any wrongful act or omission or fraud done by him. Other innocent partners are not be personally liable for the same. Any obligations of LLP have to be met with properties of LLP and not of its partners. However, where number of partners reduces below 2 and LLP carries on business with such reduced number, the existing partner shall be personally liable for the deeds.
Accounting and compliance provisions
Every LLP must keep such accounts which reflect true and fair view of affairs of LLP. However, different from traditional partnership, LLP Act contains mandatory provisions for audit of accounts where turnover of LLP exceeds Rs 40 lakhs or contribution exceeds Rs 25 lakhs.
As the partners have limited liability, creditors have greater risk in dealing with LLP compared to proprietorship or traditional partnership. Hence, it is necessary to provide for various compliance procedures for the same. LLP is required to file its Statement of Accounts and Solvency annually in e-form 8 with ROC. In addition to this it is also required to file Annual Return with ROC in e-form-10. Statement of Accounts and Solvency contain a brief abstract of Balance sheet and Profit and Loss account of LLP. While annual information contains details of Partners, their contribution and any changes therein. So far as taxation is concerned LLP is treated at par with traditional partnership firm.
Like company LLP has to give notice about change in its partners, business, registered office, etc. it has to file details of charges if any created by it. Moreover such documents will be available for public inspection on payment of prescribed fees. Hence, act seeks to ensure transparency and credibility about functions of LLP to partners, creditors, public, government and other stake holders. List of documents available for public inspection are as follows.
• Incorporation document,
• Names of partners and changes, if any, made therein,
• Statement of Account and Solvency
• Annual Return
LLP Act also contains other advance provisions as to conversion of other business form into LLP and vice versa, merger, winding up of LLP, penalties and offences. However we are not going into detail of that. Such provisions are broadly based on the existing provisions of Companies Act, 1956 which are adopted with slighter modifications. Here we conclude discussion about LLP. Now, we may interest to know what are the advantages and limitations of such concept.
1. The major advantage of LLP is obliviously its limited liability which will induce business persons to adopt. At present partnership is considered an outdated business model in age of globalization. But LLP can remove such wrong belief.
2. LLP involves lesser compliance and regulatory provisions compared to company. Hence, small businesses which are not required to be overburdened with larger compliance provisions may find LLP as a suitable option. Lesser compliance will ease operations and also reduce unnecessary wastage of cost and time which are involved in such compliances.
3. LLP contains provisions for audit of accounts. No statue provide for audit of partnership. But providing for audit of accounts will ensure that operations of LLP are in accordance with law. Government official may also rely on audited statement of LLP and go for sample scrutiny rather than each assessment.
4. Bank and other financial institution do not prefer to finance partnership because there are no much statutory restrictions on their operations. Hence they are not assured of reliability of their finance. But LLP is required to make proper disclosure of its operation. It has to register charge with ROC. So it is expected that financial institutions will consider LLP as better option to finance.
5. LLP is required to maintain minutes of its all meetings of partners. So it formalizes all proceedings and operations. Having written all the decisions, it is expected that it will create a better atmosphere of confidence amongst partners.
6. LLP is a form suitable to operate on global level. So in future, LLP may represent Indian Business Community which is presently monopolized by company form of organization.
However, this concept is criticized widely on following grounds.
1. LLP is suitable only for professionals like CA or CS because their professional does not allow adopting corporate form. This concept has not got popularity amongst trading community. This is why major LLP formed are of professional firms and not of business firms.
2. LLP is said to have lesser compliance requirement compared to companies. It is true to some extent. But on and average it cast significant burden of compliance on LLP. Filling of various documents and compulsory maintenance of records may lead to difficulties in operations of LLP.
3. There is not much awareness amongst general business community about LLP. They are totally ignorant of such development. So LLP has not got that much popularity which was expected for it.
Conclusion
LLP is new development in India. It is only year of its introduction. So it will be to early to conclude about relevance of LLP in our country. The entire provisions are based on foreign law with some modifications. Hence, it will be necessary to redraft some provisions to give them Indian touch.
It is getting popularity gradually. We may expect that Indians especially professionals will combine together in LLP and compete with glob to render their qualified services. When India is on way towards becoming economic super power, LLP is milestone in its journey.
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Knowledge is Power
Knowledge is power
The students of a leading science school of Gujarat were having a discussion with a very famous Gujarati Scientist who had been awarded the Udyog Ratna Award by the President of India. He was giving satisfactory replies to all the curious students. Suddenly one student asked ‘Sir, what is your educational qualification?’ and his response was ‘Nothing. I’ve never gone to school in my entire life.’ The entire auditorium was taken aback by his answer because he was Ravjibhai Savliya who has made many scientific inventions like the electronic churning machine, the foot-pump, the mono-block flour maker, the agate grinding machine, the oil-less air compressor and many more.
If we accumulate all the articles, discussion papers and debates on this topic, we can perhaps publish a full encyclopedia. But this small incident mentioned above is an answer to all debates on formal education v/s practical knowledge. Our education system, which was founded by the Britishers, is too rigid and does not encourage any new thoughts to develop. In addition to this, students have to study text books written and published by the government. These textbooks are written in a very unclear and vague language. A student cannot understand it even though he reads it repeatedly. Finally he has to learn everything by heart if he wants to obtain a good score. Exams are more of a memory test than test of knowledge. The student is not motivated to develop his own creativity and originality in exams because these creative ideas do not fall under the prescribed syllabus! Most of the school and colleges emphasize on bookish knowledge rather than practical knowledge. Such students may be board or university rankers but rarely, the future of the country.
We cannot understand as to why when everyone is not satisfied with the present education system and consider it outdated, no one has still come forward to change it. Today, all national and multinational companies focus on abilities like presence of mind, emotional intelligence, decision making power, leadership qualities and so on. They have very little to do with a university gold medals. The education industry has to respond to this demand of the practical world.
Why can’t we part with all text books? Let students have the freedom to refer to whichever book they like. Let them form their own views rather than flooding them with views of others. Open Book Examination is also a very good concept because it at least assures that students be familiar with a book. According to me, a smart person is not one who memorizes all that is written in books. Rather than one who knows which book to open at a particular time. We hardly find offices of lawyers, chartered accountants, and scientists without books. They are successful because they have the knack of referring the right book at the right time.
Our present education system can only develop A Degree Holder Graduate but not a Thinker. The world is marching towards a Knowledge Driven Society and not towards a Degree Driven Society. We need to accept this fact. And perhaps because of this, we have institutions like Ahmedabad University, Nirma University and CEPT University which firmly believes Knowledge is Power.
(Reference - Safari)
Monday, 1 February 2010
મેં એક બિલાડી પાળી છે
આજે ફરી ઍક વાર બાળગીત લઈને આવ્યો છું. આશા છે સહુને ગમશે.
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શીર્ષક:
બાળગીત
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