Suchergebnisse

The book Accounting for People Who Think They Hate Accounting is inspired by my IIM Ahmedabad days when grappling with accountancy suddenly becomes the "numero uno" priority of MBA Semester-1. Financial statements serve as a report card for a business through which managers and entrepreneurs can know their exact financial positions. These financial statements are prepared only through financial accounting. The main purpose of financial accounting is to help entrepreneurs exercise control over their business activities by controlling total costs incurred so that they are able to earn higher profits. So, in order to understand where exactly the business stands financially, knowledge of financial accounting is imperative. What is financial accounting? Why do I need to understand it? How will it help me in my business? Why is it important to me? Or Is it important to me? These are some of the questions that surface in the minds of young and aspiring entrepreneurs when they start their business or are on the verge of starting one. This book aims to answer them in the most practical and comprehensible manner possible so that accounting is no longer a nightmare for them

ABSTRACT: Victims of crime have historically suffered from obscurity: relegated to serving the criminal justice system rather than having that system serve their needs. This started to change on the island of Ireland in the late twentieth and early twenty-first centuries and continued apace under the aegis of the EU. Following the UK's exit from the EU (Brexit), new opportunities and challenges have emerged in this field. This paper, part of the ARINS project, charts the emergence of victims of crime as a key focus of the criminal justice systems on the island of Ireland, critically explores the protections afforded to them within these systems, and outlines some emerging issues following Brexit. It thus explores a comparatively under-discussed area in this context.

It is a common perception that the reservation framework for Scheduled Castes and Scheduled Tribes in India was supposed to last only for a period of 10 years, and that B. R. Ambedkar himself was a proponent of this view. This article analyses the historical material to argue that the supposed time limit on reservations is a falsehood. The initial time limit was imposed only on political reservations (subject to few conditions) and not on reservations in services and education. It would be demonstrated that Ambedkar was not in favour of any time limit even on political reservations, and that the temporary 10-year limit imposed on political reservation was a decision adopted by other members, who formed the majority in the Constituent Assembly. It would be further demonstrated that Ambedkar had suggested the method of constitutional amendments to keep increasing the initial time limit on political reservations.

Abstract
This article explores the phenomenon of madness in sixteenth-century north India among Sufi saints called majẕūbs. By focusing on three Indo-Persian Sufi hagiographies (taẕkirāt)—ʿAbd al-Ḥaqq Dihlawī's Akhbār al-Akhyār (1591), ʿAbd al-S̱amad Akbarābādī's Akhbār al-Aṣfiyā (1608), and Ghaus̱ī Shaṭṭārī Mānḍwī's Gulẕār-i Abrār (1613)—I argue that madness was central to how majẕūbs in the early Mughal period performed their spiritual ecstasy, wisdom, and miraculous behaviors. Majẕūbs also defied Sufi norms through their bodily comportment, and leveraged their insanity to subvert the authority of Mughal and other regional rulers. Therefore, majẕūbs challenge our normative understanding of ṭarīqa-based Sufism in early modern South Asia.

During the last few decades, India has witnessed two interesting phenomena. First, the Indian Constitution has started to be known as 'Ambedkar's Constitution' in popular discourse. Second, the Dalits have been celebrating the Constitution. These two phenomena and the connection between them have been understudied in the anti-caste discourse. However, there are two generalised views on these aspects. One view is that Dalits practice a politics of restraint, and therefore show allegiance to the Constitution which was drafted by the Ambedkar-led Drafting Committee. The other view criticises the constitutional culture of Dalits and invokes Ambedkar's rhetorical quote of burning the Constitution. This article critiques both these approaches and argues that none of these fully explores and reflects the phenomenon of constitutionalism by Dalits as an anti-caste social justice agenda. It studies the potential of the Indian Constitution and responds to the claim of Ambedkar burning the Constitution. I argue that Dalits showing ownership to the Constitution is directly linked to the anti-caste movement. I further argue that the popular appeal of the Constitution has been used by Dalits to revive Ambedkar's legacy, reclaim their space and dignity in society, and mobilise radically against the backlash of the so-called upper castes.