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What is Communication?

Ability to communicate is one of the special characteristics that a human being possess. The roots of communication is as old as the origin of Human beings. Man is created as a social being. Without interactions with other people, one can hardly survive. Communication plays a vital role in a man’s life. It is very important to share and express one’s emotions and ideas to other. Thus communication is an irrefutable element in a man’s life. It is a mesmerizing fact that communication had developed even before the evolution of languages. People of the early period used symbols and signs for communication. Cave and rock paintings were the most common way people used earlier to convey messages. Thus it can also be called as an art.

            Communication is the exchange of ideas and information that happens between two or more people with the help of a medium. It need not be spoken language always. There are myriads of ways where communication can be possible. People use different methods to convey their emotions and ideas. Pictures, posters, graphs and symbols can also be used for communication process. Sometimes even colors and objects also communicate to us. Man has developed a pattern or some customs in the world he lives in, in order to make communication effective. Colors are used to define one’s emotions. Black represent sadness, crime; White represents peace; red represents danger. The objects that we use also communicates something. Chain represents captivity; Flower represents love; crown represents royalty. Thus everything that we see around us communicates something to us in one way or the other. It is thus understandable how complicated the process can be!

Communication with a mass audience was the challenge that humans faced as the time passed. With the evolution of the world, man has invented varieties of techniques and Medias to make this process convenient and simple. Media are just the channel through which communication can be done. It help to convey the messages to a large number of people. Number of media are being introduced just to make the communication effective and easier day by day. These medias are classified basically into two; traditional media and digital media.

Traditional media are also referred to as old media, implying its prolonged existence in the world. The oldest form of traditional media is newspaper which have been prominent for centuries. Newspapers strained off the papyrus and pamphlets and other newsletters. Bill boards, print advertisements like brochures and flyers are other main mediums that come under traditional media. New media comprises of photos, videos, films, text, symbols, graphs, data’s, links, pictographs and charts. Thus it is also referred to as multi media.

Co-Operative Housing Society

A co-operative society is a voluntary association of individuals having common needs who join hands for the achievement of common economic interest. Its aim is to serve the interest of the poorer sections of society through the principle of self-help and mutual help. The main objective is to provide support to the members. Nobody joins a cooperative society to earn profit. People come forward as a group, pool their individual resources, utilise them in the best possible manner, and derive some common benefit out of it. A Co-operative Society can be formed as per the provisions of the Co-operative Societies Act, 1912. At least ten persons above of 18 years, having the capacity to enter into a contract with common economic objectives, like farming, weaving, consuming, etc can form a Co-operative Society. Cooperative Societies Act is a Central Act. However, ‘Cooperative Societies’ is a State Subject (Entry 32 of List II of Seventh Schedule to Constitution, i.e. State List). Though the Act is still in force, it has been specifically repealed in almost all the States and those States have their own Cooperative Societies Act. Thus, practically, the Central Act is mainly of academic interest and as per preamble to the Act, the Act is to facilitate formation of cooperative societies for the promotion of thrift and self-help among agriculturists, artisans and persons of limited means.

If object of the society is creation of funds to be lent to its members, all the members must be residing in the same town, village or group of villages or all members should be of same tribe, class, caste or occupation, unless Registrar otherwise directs. The provision of minimum 10 members or residing in same town/village etc. is not applicable if a registered society is member of another society.

The Statement of Objects and reasons states as follows:

(a) Cooperative Society can be established for purpose of credit, production or distribution.
(b) Agricultural credit societies must be with unlimited liability.
(c) Unlimited society is not best form of cooperation for agricultural commodities.
(d) Unlimited society can distribute profits with permission of State Government.

Introduction

The need for shelter is one of the elementary human necessities in a civilized society. Over the past few decades, housing finance has become an increasingly attractive business proposition for various players in the financial market of the country. Among the various institutional arrangements made by the Central and State Governments for housing development, Co-operative Housing Society plays a dominant role in improving the housing stock. In India, Co-operative housing has emerged as a strong, well-organized and significant movement. Over the years, co-operative housing has grown from strength to strength and presently there are about 92,000 co-operative housing societies spread across the length and breadth of the country. This has enabled it to make a noticeable impact on the housing situation in the country.

Origin of Housing Co-operative society

The origin of the co-operative housing movement in the country dates back to the beginning of the present century.
The first co-operative housing society was set up in the year 1909 in the former Mysore state (now Karnataka) and was known as the Bangalore Building Co-operative Society.

Maharastra also took the initiative in this field by forming a non-official body in the year 1913. This was known as the Bombay Co-operative Housing Association. This association framed a set of model bye-laws which later became the guiding factor for the organizational set up of many housing co-operatives in other parts of the country.

There has been continuous growth in the number of housing co-operatives, their membership and house construction activities. Since 1959-60 and up to March, 2001 the number of registered co-operative housing societies in the country has increased from 5564 to 92000. Their local membership has considerably increased from 0.32 million to 6.60 million and their working capital has also gone up by more than 94 times from Rs.550 million to Rs 52000 millions.

Need For housing Co-operative society

The co-operative sector has an important role to play in housing development in India. The housing co-operatives support the Government in implementing their social housing schemes especially for the rural area. Poor members are able to get houses at a relatively lower cost. They have the facilities to become owners by paying the cost in easy instalments. Co-operative housing estates and townships endeavour to provide modern amenities such as roads, street lights, parks, post office, library, school and recreation centres. Thus, housing co-operatives also facilitate community living.

Some of the important activities of housing co-operatives are discussed
a) Housing Cooperatives and National Development Housing cooperatives have contributed to national development through national housing development in not only quantitative but also in qualitative terms. The housing stock created by housing co-operatives is qualitatively superior to that created by other supply sub-systems catering for lower and middle-income groups. b) Co-operative Housing for the Weaker Section- Members from the more affluent sections of the society are able to construct houses of their own without recourse to co-operative housing. But through co-operative action considerable economy is effected in land development, purchase of building material, technical consultancy, efficient architectucture, planning and providing other
infrastructure facilities like sewerage, water supply, electricity and approach roads to bring down the overall cost of housing so as to be within the reach of poor families.

Conclusion

A Co-operative society is a form of voluntary organization. It enables people to attain effective realization of higher and more prosperous standard of living, better living, better business and better Farming. In essence, Co-operation is self-help made effective by the organization. It naturally relies on honesty and integrity of members for the economic amelioration of the weaker sections of the population. It follows democratic management and solves common problems for all, particularly the housing problem in the country.

Longitudinal Research

A longitudinal research is an observational research method in which information or data is collected for the same subjects over a period of time. It is a type of correlational research that includes looking at variables or samples over an extended period of time. In correlational research is a non-experimental study based on describing relationships among variables and making predictions. They are often used in the field of psychology. Longitudinal researches can take place over a week, month, year or even years. In some cases, it can last for decades. The data of longitudinal study can either be quantitative or qualitative. In this research, the survey respondents are observed over a period of time ranging from weeks to even years to observe any noticeable changes in them or in their behavior. In a longitudinal research, same variables are being observed over the study period.  These researches are effective to study the changes that happen over a period of time.  A longitudinal research can be applied in various fields. There will be myriad of reasons why a researcher may want to conduct longitudinal study. The Terman Study of the Gifted, also known as the Genetic Studies of the Genius, is the oldest and longest running longitudinal studiy in the world. The study, which began in 1921, was aimed to observe the development and characteristics of gifted children over the lifespan. It was conducted by Lewis Terman.

There are mainly three types of longitudinal study. They are Panel study, Cohort study, and Retrospective study.

  1. Panel study– They are a particular type of study in which there will be samples of individuals from a huge population. This study is conducted at specified intervals for a longer period of time. The collection of data is often called as waves. One of the important characteristics of panel study is that data is obtained from the same individual at different points in time. Some of the major panel studies include Baltimore Longitudinal Study of Aging, The Berlin Longitudinal Study, Panel Study of Income Dynamics etc.
  • Cohort study– Cohort is another type of longitudinal study that samples a cohort (a group of people who have experienced a common event in a given point of time). Specifically cohort studies recruit and follow individuals who share a common characteristic such as demographic similarity or a particular occupation. In this study, selecting a group of people will be based on a specific event such as birth, historical experience or geographic location. Usually, these studies adopt a purely observational approach.
  • Retrospective study– Retrospective is a form of longitudinal study that makes use of already existing data, which exists because a similar type of research had been conducted recently. This study involves looking to the past by checking historical information such as medical reports. The researcher use administrative database that already exists while conducting a retrospective study.

U.S records over 1150 new coronavirus deaths for a second day

United States deaths from the novel coronavirus rose by more than 1150 for a second day on Wednesday 22nd July, including a record one-day rise in fatalities in Alabama, California and Nevada, according to a Worldometer.

The United States has not seen back to back days with over 1150 deaths since May end. Weeks after cases began to surge, more than 20 states are now seeing fatalities also rise.

Positivity rates are at alarming levels in numerous states, hospitalizations are soaring, and more than 1205 Deaths rose by on Wednesday to a total of over 146,183 after climbing 1165 on Tuesday. Total cases are nearing 4.1 million.

One hard hit New Jersey, Florida and Texas county is storing bodies in refrigerated trucks after Covid-19 deaths doubled in the span of a week.

Amazon in talks to buy 9.9% stake in Reliance retail arm

Amazon Inc is in talks to buy a 9.9% stake in the retail arm of Indian conglomerate Reliance Industries Ltd.

Amazon wants a preferred, strategic stake in Reliance Retail for JioMart, according to various sources.

Jio Mart, the E-commerce venture of Reliance’s retail arm, was launched in May and poses a formidable challenge to Amazon.com’s local unit and Walmart Inc’s Flipkart.

Earlier this year, Amazon India launched a program to add small local shops on its platform after India went into a lockdown to curb the spread of the corona virus outbreak.

Reliance, controlled by Asia’s richest man, Mukesh Ambani, has raised around $20 billion since late April for its digital arm, including from Alphabet Inc’s Google and Facebook Inc.

Earlier Google has become the latest high-profile firm to back India’s Reliance Jio Platforms. The search giant is investing $4.5 billion for a 7.73% stake in the top Indian telecom network.

Facebook invested $5.7 billion in Reliance Jio Platforms, which has amassed more than 400 million subscribers in less than four years of its existence, in April this year for a 9.99% stake in it. Facebook is the largest minority stakeholder in Jio Platforms.

Education Disparity

Inequality in education is linked to the major problems in the society. The need for studies to be done to find ways of overcoming these inequalities is very inevitable. The means of mitigating these inequalities are important for the entire world. This is something of great interest due to the fact that children need quality education which is a pillar for a guaranteed future. Equality in education will to a large extent, guarantee every human being a better position in the society. Causes of inequality in education range from poor government policies, capitalistic nature of society to poor management of education systems. This paper is very important as it brings out major causes of inequality and how they can be addressed.

The past studies show that inequality in education is something which is virtually everywhere around the world. Inequality in education can be linked to the low rate of development in the society. Social problems faced in different parts of the world also point to a certain degree, the inequality in education. Education inequality brings with it problems which governments and nations have tried to solve but in vain.

There are a number of issues which play a major role towards the promotion of inequality in education. For instance, tribal and racial lines used in the provision of education have been a major cause of inequality. This has brought about disparity between individuals who get quality education and those are sidelined in the process. In some countries with different races, education is provided in a manner which is unequal. This is manifested when one gender is favored in terms of the education at the expense of the other.

Another important thing is with the provision of education to the disabled children and individuals the less fortunate within in the society. In the provision of such education, individuals with disabilities are often sidelined. This has become one of the outstanding causes of inequality with the kind of in education that is being provided. When the disabled are not given the education they do require, it becomes very hard for them to have equality in education compete on equal basis with the normal people. Inequality in education has been noted in very many parts of the world and hence it is necessary to come up with appropriate solutions. It is only when education has been is provided equally on equal basis to all when, can societal goals and other developments tends get to be easily realized.

Legality of live in relationship in India.

A live-in relationship gives the couple an opportunity to know the partner without having to engage into a legally binding relationship.

India has witnessed a drastic change in the way the present generation perceive their relationships. The taboo that used to haunt partners in live-in relationships has also started to fade away with society opening up about the idea of pre-marital sex and live-in relationships. This improved mind-set is a result of freedom, privacy, profession, education and also globalisation. Moreover, for most of us – it is not an escape from responsibilities but a way to understand our partner and to check if at all we are compatibility.

A live-in relationship not only gives the couple an opportunity to know the partner without having to engage into a legally binding relationship but also excludes the chaos of family drama and lengthy court procedures in case the couple decides to break up. It involves continuous cohabitation between the partners without any responsibilities or obligations towards one another.

 There is no law tying them together, and consequently, either of the partners can walk out of the relationship, as and when they want.

How is live-in defined under Indian Law?

There is no law binding the partners together, and subsequently, either of the partners can walk out of the relationship, as and when they wish to do so. There is no legal definition of live-in relationship, and therefore, the legal status of such type of relations is also unconfirmed. The right to maintenance in a live-in relationship is decided by the court by the Domestic Violence Act and the individual facts of the case. Though the common man is still hesitant in accepting this kind of relationship, the Protection of Women from Domestic Violence Act provides for the protection and maintenance thereby granting the right of alimony to an aggrieved live-in partner.

Is Live-In Relationship Legal in India?

Live-in relationship is one such concept that has entered into India in the millennial age. It’s not indifferent that people belonging to the previous generations usually question what a live-in relationship is. The main reason for this is because in earlier days no one would hear about such concepts, unlike today.

So be it any of the major metropolitan cities in India like Delhi NCR, Mumbai, Pune, Bangalore, Kolkata or Chennai. Or any other small modern city like Bhubaneswar, Ahmedabad for that matter, live-in relationship is becoming popular. More and more couples are feeling safe and confident in entering into such a relationship. The live-in relationship meaning has completely been revolutionised by the modern generation.

Laws Surrounding Live in Relationship in India

To have a live-in relationship, law in India is still not clear on that. It is, however, pertinent to mention here that even though there is no live in relationship act per se. Therefore, there is a lot of obscurity about the live in relationship in India legal status.

Regarding the legal status of live in relationship in India, the Supreme Court has ruled that any of the couples who are cohabiting together for a very long period of time, they will be presumed as legally married unless proven otherwise. As far as the modern generation is concerned, India has been witness to many drastic changes in terms of various perceptions. As far as this generation goes, the effects of live in relationship are viewed as much similar to any relationship in general.

Whether live in relationship is good or bad is totally dependent on the couple engaging in the same. The taboo which used to haunt couples entering into a live in relationship is slowly dissipating. The Indian society or the society, in general, is becoming more open to the concept of pre-marital sex and live in relationship. This is leading to slowly lifting-off the taboo surrounding it.

The live in relationship rules & regulations in regards to this matter is very stringent and strict. Live in relationship sex or cohabitation with any married party is completely illegal and criminal in nature.  The aggrieved party can file for a criminal case of adultery under section 497 of the Indian Penal Code. The aggrieved party may also file for divorce on the grounds of his/her partner having an illicit relationship.

The Supreme Court judgement on live in relationship in the case Indra Sarma vs. V.K.V. Sarma states that co-living relationship can be broken down into five distinct ways:

  1. Firstly, according to the court, any domestic cohabitation between an adult male and an adult female who are unwed is the simplest form of relationship.
  2. Second, comes the cohabitation between a married man who is an adult and an unwed adult woman or vice versa.
  3. It is important to mention about live in relationship, that cohabitation is taking place with mutual consent.
  4. The Supreme Court has made it very clear that any domestic relationship with a married individual will tantamount to adultery. So, even if the cohabitation happens unknowingly can act as a ground for divorce.
  5. Lastly, the apex court also speaks about the domestic cohabitation which takes place between homosexual partners.

 Pros of co-living relationship include:

Lesser responsibilities: One of the major positives of being in a live in relationship is the fact that there are fewer responsibilities. There is no social or legal bond when it comes to living together. Marriage does involve a lot of compromises which can be avoided in this scenario.

Low legal Issues: There are lower legal issues when it comes to a living relationship. Divorce is one of the ugliest legal issues when it comes to marriage. As far as live in is concerned such legal hassles can be avoided. A couple can simply move on rather than being in a suffocating relationship.

Financial Freedom: Another excellent advantage of a live in relationship is the aspect of financial freedom. One can easily divide expenses when it comes to a live-in relation. This concept is rather difficult when it comes to marriage.

Cons of co-living relationship include:

Social Censure: One of the major cons of being in a live-in relationship is the fact that society scorns upon the whole concept. Live in relationships as of yet have still not been accepted in most parts of the society, especially in India.

Lack of Commitment: It can be stated that one of the biggest advantages of a live-in relationship is also one of its largest disadvantages. There is a lack of commitment when it comes to the co-living relationship. This is why most of them are so short lived. The likelihood of one getting out of a live-in relationship is as quick as one entering into one.

Live-ins is not a new phenomenon in India. Apart from it going on in hushed or open ways in cities, it has been the standard norm in many of our tribes, some of which believe that the contemporary marriage system brings with it “several impositions, especially on women.” In fact it was to secure the rights of tribal women in live-in relationships that the Madhya Pradesh State Women’s Commission had recommended that such unions be accorded legal status. That more and more people are opting for it due to their own respective reasons is attested by the fact that the internet has extended its matchmaking services to include finding live-in partners. In the year 2011, an NGO in Ahmedabad organized a first-of-its-kind event to help single senior citizens find companions. So clearly living together goes much beyond the simplistic notion of “the rebellion of youth.”

Contrary to popular belief, live-ins is not devoid of work but confer much more responsibility upon both the partners since in many ways they are on their own. In such circumstances, it is best to apprise oneself of the socio-economic-legal aspects (like the guidelines for when the relationship would be seen as being in the nature of marriage to be covered under the 2005 Act), and go in prepared.

Supreme Court firmed for ‘The voice of dissent’

Rebel congress MLAs Sachin Pilot and 18 others voices get heard by the Supreme Court of India. The apex court sternly said that in democracy a voice of dissent cannot be suppressed.The court also allowed the Rajasthan High Court to go ahead and pronounce it’s ruling on the 19 MLAs’ petition, but said that, the verdict will remain subject to the final order of the SC.

The “Lakshman rekha”

A three-judge bench of Justices Arun Mishra, BR Gavai and Krishna Murari, was hearing the special leave petition filed by the assembly speaker CP Joshi. The SLP is against the interim order of the High court on a plea of 19 rebel MLAs. The Top Court said, ‘‘it is the matter of just one day. Why can’t you wait?’’ The Court also questioned, ‘‘why the Speaker, a neutral person, should approach the court at all.’’

Representing the Rajasthan Speaker, Senior Advocate Kapil Sibal argued that, it is the top court’s duty to ensure that all constitutional authorities act within the “Lakshman rekha” drawn for each one of them.

Responding to his argument Justice Arun Mishra asked, “Assume a leader has lost the faith of persons. While remaining in party they cannot be disqualified. Then this will become a tool and no one can raise their voice. Can a person elected by people not express his dissent? Voice of dissent cannot be suppressed. In a democracy, can somebody be shut down like this?”

Judiciary vs. Legislative

Quoting the famous Kihoto Hollohan case in 1992, Kapil Sibal said that, speaker had sent the notice to the dissident MLAs to give them a chance to explain their action as to why there are holed up in a hotel? And if the speaker will satisfy with their explanation, he will not disqualify them. But no judicial authority can interfere till the speaker make his final decision in the disqualification proceedings.

Mr. Sibal also listed the reasons for starting the disqualification proceedings, against Sachin Pilot and 18 others. He said that these19 MLAs did not attend party meetings and conspired to destabilise their own government in the state.The bench said that, ‘‘this is not a simple matter and these MLAs are elected representatives.’’

It should be noted here that, Speaker CP Joshi has filed the SLP, alleging that the high court cannot interdict the disqualification proceedings undertaken by him under 10th schedule of the Constitution. The Bench of the apex court said that the plea of the speaker raises important questions and requires prolonged hearing. The top court has fixed July 27, the date for the hearing. The top court will consider the question of whether courts can interfere with the disqualification proceedings initiated by the speaker at an interim stage before the speaker takes a decision on the disqualification plea.

8 WAYS Technology is Helping To Fight the CORONA VIRUS 2020

As Corona virus keeps on getting bigger and spreads so is the technology and innovation. It is making peoples life easier in the lockdown by keeping us all virtually connected. Technology is helping the authorities fight this virus.

The Drones in the Skies-

These flying camera birds are helping in patrolling and making sure evrybody is maintaining social distancing. They help the officials check on things and also maintain social distancing at the same time. In remote areas agricultural drones were used for spraying disinfectants. In some parts of the country theyare being used to deliver crucial medical supplies.

Coronavirus: China's tech fights back - BBC News

Online Clinics and Counseling-

Due to this one illness other diseases have lost its importance. People suffering from issues like hypertension and arthiritis are being provided with online medical assistance. Many institutes are also offering online psychological counseling service.

How Technology Has Made Online Medical Consultation Possible ...

Robot nurses and Artificial Intelligence scans

Robots are also used in many Chinese hospitals to deliver food, medicine and other supplies to patients; to disinfect hospitals and other public areas; to check patients temperatures; and to answer common questions. Coronavirus is being   diagnosed using AI, which can read thousands of CT scans in 20 seconds with an accuracy rate of 96%.

Robot nurse helps Italian doctors care for COVID-19 patients

Virtual Classrooms

After weeks of schools being closed, possibly the biggest challenge for parents is keeping children occupied and continuing their schoolwork.  To enable this, many schools have rolled out online learning platforms, where students take courses and teachers give lectures from home, via live-streaming platforms.

With online classes in vogue, schools shift focus to feedback and ...

Research and Development

Within the first few weeks of the virus, China had sequenced the genome. By posting that sequencing online, it trigged a ripple effect in research labs across the world, with a surge in orders for synthetic samples of the virus to build copies of it from scratch. This allowed new treatments to be trialed – even experiments that failed offered vital clues in guiding researchers on where they should focus.

Three TN medical colleges to get virus research labs in 6 months ...

Smartphones and Internet

Smartphones are playing a critical role in reducing exposure. Delivery apps offer contact-less delivery, whereby drivers drop food off at a specific point – including a card stating the temperature of everyone involved in cooking and delivering the food. Another offers users maps marking residential communities with confirmed cases and their proximity to them. Meanwhile, mobile payment apps are reducing transmission along paper money, which can carry viruses for up to 17 days. With the world’s highest penetration of e-wallets and two of the world’s largest mobile pay, Chinese fin-tech is helping to slow the coronavirus spread.

India lockdown throws online delivery out of gear, millions cry

Work From Home

A major challenge during the virus is being able to work.  Several tech companies are offering free online collaborative tools. Other businesses have quickly adopted work-from-home policies, using online meeting software, collaborations platforms and LBS technology to clock in and  ensure employees stay home. At UNDP, the use of Zoom teleconferencing and ERP Platforms have allowed us to keep working.

Coronavirus and Working From Home: How to Keep the Kids Busy - Nelson

Virtually Connected

Compulsory quarantine has disrupted daily life and curtailed social interaction for nearly one fifth of the global population. This is leading millions to meet online instead. Families dine together with relatives in distant cities, raising a glass to each other on camera. Even weddings have been held in Virtual Reality.

Things To Do With Friends While Hanging Out Virtually - Addison ...

While the use of technology can at times present its own challenges, and fuel debates about privacy and public good; in the fight against the coronavirus, it is playing a critical role in offering treatment, information, support, food, schooling and greater safety for many.

My favourite subject

As a student, everyone excels in some subjects and not in the others. Of course, there are some students who do well in all of them, but that number is low. However, almost every student has a favourite subject. It does not matter if it’s related to academics or arts. Personally, my favorite subject is English. I have always scored well on the subject because I understand it well. It makes learning effortless and I always manage to get good marks. There are other subjects I like too but English definitely tops my list. I never get bored of it and am always ready to study it.

Reason For Favouritism

There are many reasons as to why I enjoy studying English. The major one is that it enhances my reading skills. Ever since my childhood, my mother has always read stories to me. So, I developed a habit of reading and listening to stories. As my reading skills get polished through English, it helps me in other subjects too. I grasp the concepts better through reading.

Furthermore, through English, I developed a knack for writing. I absolutely enjoy writing essays and articles. It is only through English, that I started writing my own work. This helps me in forming incredible answers for other subjects as well. It gives me the experience to use accurate words and sentences to convey my message better.

Most importantly, I love fictional stories in English. I love how it always has some lessons in them to learn. They also apply in real life and help me make wise decisions. The stories in English novels and plays always keeps me entertained. It also enhances my imagination powers.

A Scoring Subject

English is definitely a scoring subject which makes it even more special for me. I am an average student who does not take much interest in Science. I manage to get decent marks in the subjects, but in English, I score well. When we compare English to other subjects, we see it is most scoring.

English does not demand word to word answers. It gives the child a chance to play with words. It gives them the creative liberty to speak their minds out. For instance, in Maths, you cannot create your own formulas. You must copy the same exact one taught in the syllabus. But, in English, we can compose our own answers based on our understanding and intelligence.

In addition, English teachers are usually more approachable and understanding. In other subjects, the teachers always have to stick by the book and literally make students mug up the formulas and theories. The English teacher takes time to make them understand each phrase. They allow the students to interpret it as per their intellect. This empowers the child too so they can put their own thinking in it.

In short, I absolutely love English. It gives me the chance to excel without putting too much pressure on me. I get to play with words and form my own interpretations. This helps me get the creative freedom I do not get in other subjects.

Recent Tax Announcements made and Regulatory Reliefs given due to the COVID-19 Effect : An Indian Context

As the world battles the COVID-19 pandemic, countries are moving to stringent measures like lockdowns and curfews. With markets crashing, the global economy is staring at a deep distress.

Entire world is fighting against epidemic COVID 19 outbreak and Hon’ble Prime Minister of India Sh. Narendra Damodardas Modi has taken much need precautionary step of complete lockdown from midnight 12’o clock of 24th March, 2020 onwards for next 21 days and again extended to 3rd May, 2020 for another 19 days.

In this difficult environment, each regulatory body is releasing relief measures and guidelines for easing out the impact of COVID 19. On the financial and compliance front, announcements have been flowing from the Government authorities in the form of deferment of statutory due dates or relaxation in payment terms to overcome the financial crisis being faced due to lock-down.

Similar to several countries, the Government of India has begun working on an economic package to deal with the impact of the pandemic. Realising the hardships faced by its citizens, the Union Finance & Corporate Affairs Minister Smt. Niramla Sitharaman has announced several important relief measures on tax and regulatory aspects.

The Finance Minister also announced that necessary legal circulars and legislative amendments for giving effect to these relief measures will be issued by the concerned Authority.

Following is the summarised form of the key announcements made by the Finance Minister here below:

Direct Taxes

1. Extension of tax return filing deadline

The deadline for the following types of tax return have been extended from 31 March 2020 to 30 June 2020

  1. Belated income-tax return for tax year 2018-19
  2. Revised income-tax return for tax year 2018-19

2. The timeline for linking Aadhaar with PAN has been extended to 30 June 2020

3. Relief with regards to delay in payment of taxes

  • Interest at the reduced rate of 9% (i.e. 0.75% per month instead of 1/1.5 percent per month) will be charged on delay in respect of following payments made between 20 March 2020 and 30 June 2020:
    1. Advanced tax
    2. Self-assessment tax
    3. Regular tax
    4. Taxes withheld or collected at source
    5. Equalization levy
    6. Securities Transaction Tax and
    7. Commodities Transaction Tax
  • Penalty and late fees in relation to the above mentioned payments are to be waived off

4. Extension of compliance due dates

In respect of the following, where the due dates fall between 20 March 2020 and 29 June 2020, the revised due dates shall be 30 June 2020:

  • Issue of notice
  • Intimation
  • Notification
  • Approval order
  • Sanction order
  • Filing of appeal
  • Furnishing of return, statements, applications, reports, any other documents
  • Completion of proceedings by the authority and
  • Any compliance by the taxpayer including investment in saving instruments or investments for roll over benefit of capital gains

5. The Direct Tax Vivad se Vishwas Act, 2020:

The timeline for payment of disputed arrears without attracting additional 10% amount under the Vivad se Vishwas Scheme extended from 31 March 2020 to 30 June 2020.

Indirect Taxes

1. Extension of GST return filing deadlines:

  • The last date for filing the forms GSTR-3B due in months of March, April and May 2020 (i.e. returns of February, March and April 2020) will be extended till 30 June 2020 (in staggered manner)
  • Date for filing GST annual returns of FY 18-19, which is due on 31 March 2020 is extended till the last week of June 2020

2. Relief in respect of payment of taxes

  • For those having aggregate annual turnover less than INR 50mn, no interest, late fee, and penalty will be charged for the period
  • However, for those having an aggregate annual turnover of more than INR 50mn, a reduced rate of interest @ 9% per annum will be charged from 15 days after due date (current interest rate is 18 % per annum) for the delayed payment between 20 March 2020 and 30 June 2020, but no late fee and penalty will be charged if complied before 30 June 2020
  • Last date for making payments by the Composition dealers for the quarter ending 31 March 2020 will be extended till the last week of June 2020
  • Payment under Sabka Vishwas Scheme shall be made without interest till 30 June 2020

3. Extension of compliances due dates

In respect of the following under GST law, where the due date falls between 20 March 2020 and 29 June 2020, shall be extended to 30 June 2020:

  • Issue of notice
  • Notification
  • Approval order
  • Sanction order
  • Filing of appeal and
  • Furnishing of return, statements, applications, reports, any other documents

4. Date for opting for composition scheme for the F.Y. 2020-2021 is extended till 30 June 2020

5. 24X7 Custom clearance till end of 30 June 2020

Corporate Laws 

1. CARO 2020

Applicability of Companies (Auditor’s Report) Order, 2020 will be effective from FY 2020-2021

2. Board meeting

The mandatory requirement of holding Board meetings within prescribed interval provided by the Companies Act, 2013 (120 days) shall be extended by a period of 60 days till next two quarters i.e. till 30 September

3. Meeting of Independence Directors

For FY 2019-20, if mandatory one meeting of independent directors is not held, the same will not be treated as non-compliance

4. Form INC-20A- Declaration of commencement of Business

New Companies being given 6 more months for filing declaration of commencement of business

5. Debenture

Time line to invest 15% of debentures maturing in a particular year has been extended from 30 April 2020 to 30 June 2020

6. Deposit Reserve

Requirement of creating a Deposit Reserve (equal to 20%) of deposits maturing during FY 20-21, extended to 30 June 2020 instead of 30 April 2020

7. Minimum residency

Non-compliances with 182 days residency in India by Director will not treated as non-compliance

8. No Additional Fees

Moratorium period from 1 April 2020 to 30 September 2020, during which no additional fee would be charged in respect of any filing, irrespective of its due date

9. Insolvency and Bankruptcy Code 2016 (IBC)

  • Minimum amount of default required to initiate insolvency and liquidation on corporate debtors raised from INR 1 lakh to INR 1 crore, effective immediately, in order to prevent admission of MSMEs defaulting due to economic conditions in lieu of COVID-19
  • Proposed Suspension of new initiations of Corporate Insolvency Resolution Process under Sections 7, 9 and 10 of IBC for 6 months, contingent upon scenario beyond 30 April 2020 as a safeguard companies from defaults attributable to financial downturn pursuant to the COVID-19 pandemic

Among the measures announced late on Tuesday, the government extended the e-way bill validity for the second time since the lockdown was imposed. The e-way bill generated on or before March 24 and expiring during the March 20-April 15 period would now be valid till May 31. This is likely to help trucks stuck en route to reach their destinations.

Further, the notification extended by three months the deadline for furnishing the annual return and GST audit for financial year 2018-19 to September 30. Additionally, a taxpayer can now furnish monthly return GSTR-3B showing nil sales through SMS using the registered mobile number. This return would be verified by a registered mobile number based one-time password (OTP) facility, the notification said.

WEBSITES REFERRED

1)https://www.mondaq.com/india/operational-impacts-and-strategy/915470/covid-19-impact-indian-government-announces-tax-and-regulatory-reliefs

2)https://vjmglobal.com/blog/covid-19-statutory-businesss-regulatory-relief/

3)https://www.financialexpress.com/economy/procedural-relief-to-gst-payers-but-experts-say-no-substitute-for-financial-package/1950617/

4)http://www.lawstreetindia.com/experts/column?sid=354

5)https://www.a2ztaxcorp.com/fm-releases-ordinance-on-direct-tax-on-relaxation-provided-on-24th-march-2020/

6)https://www.a2ztaxcorp.com/fm-releases-ordinance-on-indirect-tax-on-relaxation-provided-on-march-24-2020/

7)https://dashnews.org/tax-day-in-the-u-s-causes-confusion-within-the-crypto-space/

Suspension Of Insolvency And Bankruptcy Code (IBC)

An ordinance was recently approved to amend the IBC in order to provide relief for the businesses and corporates after the pandemic and subsequent lockdown significantly impacted most of their economic activities.

Section 10A was introduced in the Code which suspended the following sections 7, 9 and 10 of the provision. Section 7 provided for initiation of insolvency proceedings by financial creditors, Section 9 provided the same creditors and Section 10 for a corporate applicant.  The introducing provision suspended filing for initiation of corporate insolvency resolution process of a corporate debtor for any default for a period of six months extendable up to a year.

The Economic stress because of the ongoing pandemic COVID-19 led to the various losses in the different sectors. The Industries are grappling with continuous supply chain breakdown, trouble handling the slowdown in demand, face unavailability of labour and ultimately, finding themselves in positions with inabilities to complete the contracts. Moreover, the service sectors such as aviation or hospitality are also facing reluctance of the customers because of the precautionary lockdown. The entire by-product increased stress and number of debt-laden Indian corporates.

There is also a concern over the value money as currently under IBC there are around 220 unresolved cases which means that only 44 per cent amount of the total debt has been recovered yet since the commencement of this mentioned law in 2016. Moreover, for every one case which is left resolved there are four cases which would end up in liquidation, hence a situation where the recovery falls down to 15-25% sharply. Specifically guiding that the creditors would have to undergo large cuts on their loans.

The litigation pressure on judiciary has also then increased since the judicial system, already as burdened as such, would have to handle a huge influx of cases after the suspension of IBC.

In addition to that there is also a ballooning of liabilities without resolution. When a corporate applicant or creditors themselves cannot initiate the insolvency proceedings, it consequently restrict the exiting of a business and also lock-up its following assets. Therefore, only further deteriorating their position in terms of value and only leading to losses.

The suspension of this specific law will also negate the two states objectives. The objective of faster resolutions and the objective of value maximization under IBC.  The creditors will thus be forced to turn to older mechanisms to help them address defaults. This diversion from the Code to other methods may alternatively result in innumerable recovery cases. Along with it there can also be a flow of various security enforcement cases being filed, thereby only further burdening the courts.

The decision also the potential to hamper the economy in the long run if there is any absence of definite and timely resolution. In a case where the NPAs of banking sector may rise and increment their lending rates. Hence, hampering the investment and of course credit cycle, most probably lowering investor the confidence.

As the introducing provision required the proceedings under IBC to never be able file for default occurring in the suspension period, so:

  1.  The Promoters of the companies that may have the capacity to repay dues could intentionally force a default during this period and get safe from never to be held accountable under the IBC.
  2. While only the pandemic-related cases should get the benefit of this absolution, it will particularly be very much tough to pinpoint why only a pandemic serves as the reason for the non-servicing of loans.
  3. Furthermore, it can adversely affect operational creditors, such as the suppliers and the vendors. They would not be able to file insolvency proceedings which may go on to lead to artificial delays in payments done by corporate debtors on them.  

Also there has been no suspension against personal guarantors of a company. That is, the directors or promoters of any company who have provided personal guarantees to its lenders, might still find a position in the insolvency court under IBC. The ordinance in addition to that, does not grant any relief to applicants whose resolution plans got approved of late.

The ability to implement the said plans will be undoubtedly be directly impacted by such interruptions going forward.

The EXACT 10 Steps You Need- to become a BETTER Writer

I receive more than 50 E-mails a day from people all over the world asking me for “TIPS” on becoming a WRITER. Didn’t you just write me a mail ? That makes us all writers. But people think of writing as an ART which only few possess, WHY? Because they write everyday. However there are some who simply want to get better at writing just like you and me.

Here are some tried and tested steps on how to become a writer specifically a better one:

5 Steps To Becoming a Professional Writer | BKA Content

STEP 1:

Pick up a pen and a paper without thinking too much. Nowadays, I write on my mobile phone by typing whatever comes to my mind. So pick up the writing tools of your choice and sit in a comfortable place.

STEP 2:

There is no style of writing or rules to what not to write. You are your own rule-maker so instead be the rule-breaker. Write your own style.

STEP 3:

DO NOT start writing for the trend of it. Write what you feel connected to. Become the trend setter by pouring your heart into those words.

STEP 4:

If the purpose of your writing is to publish the work then write what you will read as an audience.

STEP 5:

It is okay to take inspiration from other Writer’s work. BUT don’t copy the entire content. Ideas can be shared but thoughts should be your own.

STEP 6:

There is no Language of Writing. My thoughts occur in my mother tongue-Tamil– and my regional language- Hindi/Marathi-; however, my education was in- English; hence I find comfort in it. Never feel embarrased about the language of your writing, it is your greatest super power.

STEP 7:

Write Everyday or at least every alternate day. Writing was an art in the past but today it is a skill which can be developed by practice and habitual scribbling of thoughts and opinions.

STEP 8:

Be relatable in your writing. Readers like to read articles which relate to them and hence they feel hostile and comfort in your words. I often portray myself as the character in my stories, the one who got to gain the experiences that life threw at me. Chances are all humans face similar challenges in life. Relatable AF!

STEP 9:

Let your writing be creative and free-flowing. You can always edit it later with but your initial draft should be fresh. To put it more easily- WRITE DRUNK BUT EDIT SOBER.

STEP 10:

Send your works to people who always motivate you – friends, family or even professional writers like me and many others. This will motivate you to write more regularly and also to feel validated and improve yourself in the process. Learn and grow fellow WRITERS!

Hope these tested steps qualify as practical tips to anybody in need. Do COMMENT your steps, to becoming a better writer in the comments below or leave a comment if you need more TIPS.

Till then – EAT- SLEEP- WRITE- REPEAT.

Job satisfaction And Quality Of Work Life in Private Sector

Earlier people had sincerity and commitment in the work they do. But today an employee would
not believe in such values of work. He works very hard to get a handsome salary to sustain his
living. Along with this the most interesting motivation is the quality of working life which is a
systematic approach to design and a promising development in the broad area of job enrichment.
The criteria for measuring the quality of work life are Adequate and fair compensations, healthy
working conditions, Opportunity to use and develop human capacities, Opportunity for career
growth, Social Integration in the workforce, Work and quality of life, the Social relevance of
work etc. The study shows that when there is better quality at work the productivity of the
employees’ increases. Thus the quality of work life can lead to organizational effectiveness;
organizational commitment, job satisfaction, providing employee motivation; personal growth
and development enhance competencies which in turn would lead to increase productivity and
profit. It also becomes important that suitable working condition will definitely influence the
quality of work. The main aim of this research is to study the quality of work life of the private
sector employees. Interview scheduled and the objectives are to study the various issues of the
private sector employers and job satisfaction. 50 private service employees were selected
randomly for the research to ask their opinion and the issues. Both primary and secondary source
of information is used in the study.

AIM OF QUALITY OF WORK LIFE
(QWL)


The quality of work life (QWL) is a large step
forward from the traditional job designs of
scientific management, which focused mostly on
specialization and efficiency for the performance
of narrow tasks. As it evolved it used full
division of labor, raged hierarchy and
standardization of labor to rich its objective of
efficiency. The idea was to lower costs by using
unskilled, respective labor that could be trained
easily to do a small part of the job. A large
hierarchy that strictly enforced the one best way
of work as defined technical people controlled
job performance. The result was higher turnover
and absenteeism, quality declined and workers
became alienated, conflict arose as workers tired
to improve their conditions. Some of the criteria
for measuring the quality of work life (QWL)
are; Adequate and fair compensations: These are
different opinions about adequate compensation.
The committee on fair wages defined fair wage
as the wage which is above the minimum wage
but below the living wage. Safe and healthy
working conditions: Most of the organizations
provide safe and healthy working conditions due
to humanitarian requirements. Opportunity to
use and develop human capacities: contrary to
the traditional assumptions the quality of work
life (QWL) is improved to the extent that the
worker can exercise more control over his or her
work.

SPECIFIC ISSUES IN QUALITY OF
WORK LIFE (QWL)


Pay and stability of employment: Good pay still
dominates most of the other factors in employee
satisfaction. Various attractive means for
providing wages should be developed in view of
the increase in the cost of living index,
enhancing the facilities for human resource
management can provide stability to a greater
extent.
Occupational stress: Stress is a condition of
strain on one’s emotions, thought the process
and physical conditions, stress is determined by
the nature of work. Working conditions,
working hours, pause in the work schedule,
worker’s abilities and nature and match the job
requirements.
Organizational health programs: Organizational
health programs aims at educating employee
about health problems, means of maintaining
and improving health etc. Effective
implementation of these programs results in the
reduction in absenteeism, hospitalization,
disability, excessive job turnover and premature
death [10-12].
Recognition: Recognizing the employee as a
human being rather than as a labourer increases
QWL participative management, awarding the
rewarding systems, congratulating the employee
for their achievement, job enrichment, offering
prestigious designation and providing well
furnished and decent workplaces, offering
membership in clubs or association, providing
vehicles offering vacation trips are some means
to recognize the employs.

CONCLUSION


The term quality of work life is well-accepted
fact, that an employee spends one-third of their
life in the workplace. Whatever they do at their
workplace, they carry it back to their home and
the situation prevailing at their home affects
their performance at work. The study shows that
when there is better quality at work the
productivity of the employees’ increases. Thus
we can conclude that by increasing the quality of
work life, it can further lead to organizational
effectiveness, organizational commitment, job
satisfaction, providing employee motivation,
which in turn would lead to increased
productivity and profit. It also becomes
important that suitable working condition will
definitely influence the quality of work.

Paperless office- Need and want of the hour

A paperless office or paper-free office is a work environment in which the use of paper is eliminated or greatly reduced. This is done by converting documents and other papers into digital form, a process known as digitization. Proponents claim that “going paperless” can save money, boost productivity, save space, make documentation and information sharing easier, keep personal information more secure, and help the environment. The concept can be extended to communications outside the office as well.

Environmental impact of paper

Some believe that paper product manufacturing contributes significantly to deforestation and man made climate change, and produces greenhouse gas. Others argue that paper product manufacturing, especially in North America, supports the ecological and economic balance of sustainable forestry. According to the 2018 American forest assosiation Sustainability Report, paper manufacturing decreased greenhouse gas emission by 20% in an eleven-year period.Measures such as recycling can help reduce the environmental impact of paper. Some paper production outside of North America may lead to air pollution with the release of nitrogen oxide (NO2), sulfur oxide (SO2), and carbon dioxide(CO2). Waste water discharged from pulp and paper mills outside of North America may contain solids, nutrients, and dissolved organic matter that are classified as pollutants. Nutrients such as nitrogen and phosphorus can cause or exacerbate eutrophicatiob of fresh water bodies.

Printing inks and toners are very expensive and use environment-damaging volatile organic compounds, heavy metals and non-renewable oils, although standards for the amount of heavy metals in ink have been set by some regulatory bodies. Deinking recycled paper pulp results in a waste slurry, sometimes weighing 22% of the weight of the recycled wastepaper, which may go to landfills.

Eliminating paper via automation and electronic forms automation

The need for paper is eliminated by using online systems, such as replacing index cards and rolodexes with databases, typed letters and faxes with email, and reference books with the internet.[Another way to eliminate paper is to automate paper-based processes that rely on forms, applications and surveys to capture and share data. This method is referred to as “electronic forms” or e-forms and is typically accomplished by using existing print-perfect documents in electronic format to allow for prefilling of existing data, capturing data manually entered online by end-users, providing secure methods to submit form data to processing systems, and digitally signing the electronic documents without printing.

The technologies that may be used with electronic forms automation include –

  • Portable Document Format (PDF) – to create, display and interact with electronic documents and forms
  • E-form (electronic form) management software – to create, integrate and route forms and form data with processing systems
  • Databases – to capture data for prefilling and processing documents
  • Workflow platforms – to route information, documents and direct process flow
  • E-mail (electronics email) communication which allows sending and receiving information of all kinds and enable attachments
  • Digital signature solutions – to digitally sign documents (used by end-users)
  • Web servers – to host the process, receive submitted data, store documents and manage document rights

Difficulties in adopting the paperless office

A major difficulty in “going paperless” is that much of a business’s communication is with other businesses and individuals, as opposed to just being internal. Electronic communication requires both the sender and the recipient to have easy access to appropriate software and hardware. Costs and temporary productivity losses when converting to a paperless office are also a factor, as are government regulations, industry standards, legal requirements, and business policies which may also slow down the change. Businesses may encounter technological difficulties such as file format compatibility, longevity of digital documents, system stability, and employees and clients not having appropriate technological skills.

For these reasons, while there may be a reduction of paper, some uses of paper will likely remain indefinitely. However, a 2015 questionnaire suggested that nearly half of small/medium-sized businesses believed they were or could go paperless by the end of that year.