Friday, 30 December 2011

Solved Example on Probable Error

Example: If the value of coefficient of correlation between two series is +.9 and its probable error is .0128, what would be the value of n?

Solution: P.E. (r) = .6745 (1-r2)/√n from the given data

0.0128 = .6745 (1-(.9)2)/√n

0.0128 = (.6745×(1 - .81))/√n=(.128155)/√3
.0128 = (.128155)/√n
.0128 = .128155 or √n = (.128155)/0.128 = 10
n = (10)2 = 100

Mathematical Properties of Coefficient of Correlation

The following are the important mathematical properties of the Coefficient of Correlation or r. .
The Coefficient of Correlation lies between —1 and +1. It cannot exceed unity.

Symbolically —1 ≤ r ≤ +1

Proof of the property is given below:

Let x and y denote the deviation of x and y series from their actual arithmetic average and ax and ay be their standard deviations respectively. Then,
The Coefficient Of Correlation.JPG

But (∑x2)/σ_(x2 ) = n because σ_(x2 ) = (∑x2)/n ∴ (∑x2)/σ_(x2 ) = (∑x2)/(∑x2 ) × n = n
Similarly (∑x2)/σ_(x2 ) = n and

(2∑xy)/σ_(x σ_y ) = 2nr because r = (2∑xy)/σ_(x σ_y )

As such ∑ ((∑x)/σ_x +(∑y)/σ_y )2 = n + n + 2nr = 2n + 2nr = 2n (1 + r)

But ∑ (x/σ_x +y/σ_y )2 is the sum of square of real quantities and as such

cannot be negative. At best it can be 0.
Now 2n (1+r) ≥ 0
Therefore r cannot be less than —1 or —1≤ r.similarly by expanding
∑ (x/σ_x +y/σ_y )2 it can be proved that this value would be 2n(1—r) and hence, r cannot be greater than + 1 or r≤ +1.

Hence—1 ≤ r ≤ - 1.

Sometimes it appears that the values of the various variables so obtained are inter-related. It is likely that such relationship may be obtained in two series relating to the heights and weights of a group of persons. It may be observed that weights increase with increase in heights- so that tall people are heavier than short sized people. Similarly, if the data are collected about the prices of a commodity and the quantities sold at different prices, two series would be obtained. One variable would be the various prices of the commodity and the other variable would be the quantities sold at these prices. In two such series we are again likely to find some relationship. With increase in the price of the commodity the quantity sold is bound to decrease. We can thus conclude that there is some relationship between price and demand. Such relationships can be found in many types of series, for example, prices and supply, heights and weights of persons, prices of sugar and sugarcane, ages of husbands and wives, etc.

correlation

A computer while calculating correlation coefficient between two variables X and 7 from 25 pairs of observations obtained the following results:

N=25, ∑X=125, ∑X2 = 650,

∑Y=100, 272=460, ∑XY=508.

It was, however, discovered at the time of checking that two pairs of observation were not correctly copied. They were taken as (6, 14) and (8, 6) while the correct values were (8, 12) and (6. 8) prove that the correct value of the correlation coefficient should be 2/3. (I.C.W.A., Final, 1977)


Solution: Corrected ∑X = 125-6-8+8+6= 125

Corrected ∑Y = 100—14—6+12+8 = 100

Corrected ∑X2= 650—62— 82+82+ 62 = 950

Corrected ∑Y2 = 460—142—62+122+82 = 436

Corrected ∑XY= 508—(6 x 14)—(8 x 6) + (8 x 12) +(6 x 8)=520

Now the Corrected value of the Coefficient of Correlation or

Corrected r = (N∑XY-(∑X)(∑Y))/(√(N∑X2- (∑X)2 ) √(N∑X2- (∑X)2 ))

= ((25×520)- (125×100))/(√(25×650-(125)2 ) √(25×436-(100)2 ))

= 500/√(625×900) = 500/(25×30) = 500/750 = 2/3

Calculation of Pearson's Coefficient of Correlation

Direct Method No. 1

The steps involved are as follows:

(1) Find the means of the two series (X and y1)

(2) Find the deviations of each item of a series from its mean (x and y). Here x = (X—X) and = (Y- Y)

(3) Square these deviations and total them (∑x2 and ∑y2).

(4) Multiply the respective deviations of the two series and total them (∑xy)

(5) Substitute the above values in the following formula:

r = (∑xy)/(√(n&(∑x2)/n )× √((∑y2)/n))=(∑xy)/(nσ1 σ2 )

r = (∑xy)/√(∑x2×∑y2 )

Solved Example :Calculate the coefficient of correlation from the following data by the Spearman's Rank Differences method:


Prices of

Prices of

Prices of

Prices of
Tea ($)

Coffee ($)

Tea ($)

Coffee ($)
75

120

60

110
88

134

80

140
95

150

81

142
70

115

50

100

Solution: Calculation of Coefficient of Rank Correlation

Prices of Tea
(X)



R1


Prices of
Coffee
(Y)



R2



R1 R2
(d)



d2
75

4

120

4

0

0
83

7

134

5

+2

4
95

8

150

8

0

0
70

3

115

3

0

0
60

2

110

2

0

0
80

5

140

6

—1

1
81

6

142

7

—1

1
50

1

100

1

0

0

n = 8



n = 8



0


∑d2 = 6

Calculation Of Coefficient

Karl Pearson, the great biologist and statistician, has given a formula for the calculation of coefficient of correlation. According to it the coefficient of correlation of two variables is obtained by dividing the sum of the products of the corresponding deviations of the various items of the two series from their respective means by the product of their standard deviations and the number of pairs of observations.

Thus, if x1, x2, x3 ...... xn are the deviations of various items of the first variable from mean value and y1, y2, y3 …… yn are the corresponding deviations of the second variable from its mean value, the sum of the products of these corresponding deviations would be ∑xy. If further, the standard deviations of the two variables are respectively and if n is the number of pairs of observations, Karl Pearson's coefficient of correlation represented by r would be

It is clear from the above formula that if ∑xy is positive, the coefficient of correlation would also be a positive figure indicating positive correlation between the two series. If, on the other hand, ∑xy is negative, coefficient of correlation would also be negative, indicating that the correlation between the two series is negative, ∑xy would be positive, if generally, positive and negative deviations in one series are associated with positive and negative deviations in the other series also. The value of ∑xy would be negative, if generally, the positive deviations of one variable are associated with the negative deviations in the other variable and vice versa. If positive and negative deviations of one variable are indifferently associated with the deviations of the other variable the value of ∑xy would be 0 or near it, indicating absence of correlation between the two series. The value of this coefficient of correlation is always between + 1 and —1. It cannot exceed unity.

The above formula of Karl Pearson is based on the study of co-variance between two series. The co-variance between two series is written as follows: Co-variance = (∑xy)/n

Where x and y stand for the deviations of the two series from their respective means.

To study correlation, the co-variance of the two series is divided by (he product of their standard deviations. Thus, covariance of the two series

r = (covariance of the two series)/√((variance of series 1)(variance of series 2))
= Coveriance/(σ1× σ2 ) = (∑xy)/(nσ1 σ2 )
This formula is known as the Product Moment Formula of Coefficient of Correlation.

Thursday, 17 November 2011

For a better understanding of the common kinship of Muslim and Hindu Kashmiris a brief introduction to the history of the region is important. According to Mahabharata, the Kambojas ruled over Kashmir during epic times and it was a Republican government under the Kamboj. The capital city of Kashmir during these times was Rajapura, also known as Karna-Rajapuram-gatva-Kambojah-nirjitastava. Rajapura has been identified with modern Rajauri.
The Mauryan emperor Ashoka is credited with having founded the city of Srinagar. Kashmir was once a Buddhist seat of learning, with the Sarvāstivādan school dominating. East and Central Asian Buddhist monks are recorded as having visited the kingdom. In the late 4th century AD, the famous Kuchanese monk Kumārajīva, born to an Indian noble family, studied Dīrghāgama and Madhyāgama in Kashmir under Bandhudatta. He become a prolific translator who helped take Buddhism to China. His mother, Jīva, retired to Kashmir. Vimalākṣa, a Sarvāstivādan Buddhist monk, travelled from Kashmir to Kucha and there instructed Kumārajīva in the Vinayapiṭaka.
"It is generally accepted fact that up to about the beginning of the fourteenth century the population of the valley was Hindu and Buddhist, and that about the middle and the end of the century the mass of the people were converted to Islam through the efforts of Shah i Hamdan."

A TOUR OF SIKKIM

Jhankri waterfalls- A New Tourist Destination


Sikkim is continuously making headway in the tourism sector. Many new tourists’ spots are being developed by the State Government in all parts of the state taking full advantage of its natural beauties and giving stress on eco-tourism by harnessing the natural resourses. The most visited tourist destinations in the recent past were Tsomo or Tchangu lake, Nathula, Yumthang in the North District while Khechupalry lake, Pemayanchi monastery attracted the tourists in the West District. Now, Namchi and Ravangla in the South Sikkim and Daramdin, Sarvadharma Mandir are the most visited places and the centers of attraction. There is a 135 tall statue of Guru Padmasambhava, the religious guru who preached Buddhism in Tibet from India via Sikkim at Samdrupse, Namchi and the Government is developing the new holy place called Chardham at Solokphu, near Namchi by installing the large statue of Lord shiva. Equally interesting place is being developed at Ravangla where the tallest statue of Lord Buddha is being installed.






While all these developmental works in the field of tourism are being carried out by the State Government in full swing, the new tourist spots too are being inaugurated on the other hand. On January 5, 2008, a new tourist spot was inaugurated by Chief Minister Pawan Chamling at Lower Sichey, 4 kilo meters away from Gangtok. The name of new tourist spot is Jhankri water falls Enegy Park which is spread over an area of 2 acres. The park is designed, constructed and maintained by the Rural Management and Development Department, Government of Sikkim and it was completed at an estimated cost of Rs 2.8 crores.

The significance of the park is associated with local tradition and custom. The local term jhankri means the spiritual healer, shaman who performs prayer for the patients since ancient times. There is approximately 100 feet high waterfalls there. The area is surrounded by natural and man made lakes, stream and the hill top. The beautiful landscapes, footbridges in Sikkimese style, splash pool adorned by a dragon at the centre, sculptures and figurines of the Jhankri culture etc. at once fascinate the visiting tourists there. In the very entrance of the centre, there is the facility for parking vehicles. There is status of Lepcha Bungthing, traditional spiritual healer and Jhankri, the Nepali spiritual healer. The set of statue of jhankris, the traditional spiritual healers attracts the visitors mostly where a main jhankri is performing puja for a patient. A patient is lying on the bed. The two assistants called dholeys of spiritual healer are playing the Dyangro, a traditional drum. The practice of shamanism and performing puja in this way is still prevalent in the society. There is a small park where children can make joyride in a toy cars. A beautiful lake is also constructed with the statue of a dragon in the middle. The children and visitors can do swimming and do merrymaking.

There is equally interesting myth about Bungthing of Lepcha. They also perform puja for the patient and well being of the community. On the bank of stream and hill top, there are some statues of Bungthing. All the rest house , bridge and hill top are decorated in traditional architectural design of Sikkim. In the upward side, there is a set of statue which makes everybody delighted particularly to children. This is the statue of Ban Jhakri, the spiritual healer who is believed to have been lived in the dense forest away from human habitats with his wife called ban jhankrini.

There is so many myths about the Ban Jhankri and Ban jhankrini (Lemlemma, which means the mother of long tongue in Rai language) in the society. They are considered the religious Gurus who live in the forest doing penance and practice of spiritualism. According to popular myth still prevalent among the people, Ban Jhankrini is like lady giant who likes to eat the human flesh but Ban jhankri does not allow any human being to be sacrificed in vain. The feet of Banjhankrini are in reversial position unlike Banjhankri and common human being. The Banjhakri, it is believed makes choice of his own to make any person his follower who can follow his spiritual and devine practice. There is still belief in the society particularly among the Rai community that whoever is likened by Banjhankri, he will be taken by his magic and such a person can be disappeared from the village and will be re-appeared after some days, months and years being fully trained. During the training, he will be served only clean earthworm taken from the inside bark of the banana tree. According to popular myth, Banjhankrini is confined to a place fully tightened in a chain of iron so that she cannot come out and eat human being. If the human being fails to take training and preaching from Banjhankri it is believed that he gives and sacrifices human being to banjhankrini and in turn, the Banjhankirini can eat human flesh to satisfy her hunger. It is traditional belief and myth only but not scientifically proved fact.Study reveals that such kind of myths are prevalent in tribal regions of North East States of India too who worship nature. This kind of belief is prevalent among khasi people of NE region too who believe about the existence of such spiritual healers and ghosts.The various folk tales among the tribals of the region speak the truth of their believes and myths.Considering the myth prevalent in the society, the set of statue depicts the story in ones memory. Then there is breathtaking view and ecstatic feeling one can see and enjoy from the natural water falls coming from the hill downward with rhythm and sound like song. Many tourists take pleasure of the cool breeze here during sunshine and hot climate. One can take panoramic view of the area climbing on the top of the view point constructed on the other side of the stream. There are many tea stalls, restaurants and a hall to rest in there while there are plenty of open places for pleasure making trip and dry picnic too. With the opening of this spot, tens and thousands tourist thronged in the place during high season of the year. Even the local people, children enjoyed fully during the season. The Gangtokians found a place to go around too during halidays and at their leisure times with their members of family, particularly childrens.

Indeed, Jhankri waterfalls became the most visited place this year only after Tsomo lake as Chief Minister Dr. Pawan Chamling rightly said after the inauguration of the spot. This is really an ideal place to the visiting tourists to visit which is very near to the capital.The tourist spot is being operated and maintained by Rural Management and Development Department through local NGOs. In the forthcoming tourists season too, a large numbers of visters are expected to visit there. The management of the jhankri waterfalls committee smilingly offer a cup of tea free of cost as a gesture of Sikkimese hospitality to anyone who makes a trip there as the old saying goes like this, "come as a tourist and go as a friend" with sweet memory.




- Snowline Bureau













Photo: The beaufitful Tsomo or Changu natural lake




Sikkim, a tiny Himalayan State has a total area of 7,096 square Kms. Surrounded by three international boundaries, the kaleidoscopic panoramic view of majestic Mt. Kanchendzonga, Sikkim is rich in abundant natural beauties bestowed with the beautiful Himalayan glaciers, the snow clad mountains, the lakes, the waterfall, the rich flora and fauna and rich cultural heritage and tradition.

The ruling SDF Government under the leadership of Dr. Pawan Chamling has taken various steps to build up the tourism infrastructure in the state to cope with the recent inflow of domestic and foreign tourists. Dr. Chamling’s Government has given top priority in the sector and has come up with a master plan to build tourism infrastructure in the State and at the same time looking for avenues of employment to many educated unemployed youths. With this objective, the State Government has chalked out the plan to construct model village in all 30 constituencies by constructing the traditional houses of Lepcha, Bhutia and Nepali so that village tourism as a sustainable development can grow side by side thereby making the people economically self-dependent in this State. One of the most advantageous position for the growth of tourism in Sikkim is that it is one of the most peaceful hill State in India. Now, South Sikkim is already on tourist map with the installation of a large statue of 135 ft. tall in height of Guru Padmasambhav at Samdruptse.The large statue of Lord Shiva is being constructed while Ravangla is soon being attracted as a new tourist destination by installing a large statue of Lord Budha. The construction and beautification of these new tourists spots are taking place rapidly.

The recently operated ropeway from Deorali Bazar to Tashiling secretariat also attracted large number of domestic tourists while the large statue of Guru Padmasambhav at Samdruptse has become another attraction of tourist spot in the South District of the state. Apart from time, many spots of tourists importance have been identified and being development throughout the State.

Similarly, Jorethang in south district is also considered a place of tourist attraction, and many people call it as ‘the gateway of South and West Sikkim’. Jorethang is in the border area of Darjeeling and the great festival, Maghey Mela is being observed here at the beautiful valley of river Rongit.Now, it has become an annual feature. Similarly, the great flower show festival of orchids and other seasonal flowers are observed at Namchi and Gangtok annually. By organizing such festivals, there are two fold purposes , viz. to attract the tourist and develop the floriculture in the State.

Another most vistied and the centre of tourist attraction is Tsomo or Changu Lake, 40 kms. away from Gangtok at an altitude of 3,780 mtrs., another place is Nathula, border between India and China which is 56 Kms away from Gangtok at an altitude of 14,200 feet.Tashi View Point, Himalayan Zoological Park, Ganesh Tok, Hanuman Tok, Aritar etc.are the some of the places to visit while more new spots of tourist interest are being explored and developed in East Sikkim.

In West Sikkim, tourists prefer to visit Pemayangtse Monastery, one of the oldest and historical monasteries in the State. The ruins of Rabdenste, the second capital of the erstwhile kingdom of Sikkim is situated near the monastery. The State Government has taken the measure to renovate this historic palace. Khecheopalri or Khechuperi lake is one of the holy lakes both for the Buddhist and the Hindu as a place for pilgrimage and the people come here from very far and distant places every year.Varsey is also one of the spots of tourist interest at an elevation of 10,000 ft.. One can see the rhododendron flowering all over the forest on this spot. In North Sikkim, Yungthang, Thangu and Gur-dongmar lake are very popular tourist spot. Yumthang, at an elevation of 11,800 ft. and 140 Kms from Gangtok is a paradise for nature lovers with a fascinating blend of flora and fauna and breathtaking scenic grandeur.





The Sikkimese people Bhutia, Lepcha and Nepali girls



Apart from that, there are many hot springs, himalayan graciers, waterfalls, monasteries, temples and many other beautiful places to visit in Sikkim. Adventurous tourism like white water rafting on the river Teesta, Trekking, Kayating, Yak riding or Safari, hand gliding etc. also are organized for the tourists.

Para gliding has become the recent craze of the tourists in the state with the successful operation and trial by two energetic youths over the sky of Gangtok and Jorethang in the recent past. With the success of the para gliding, adventurous tourism also expected to get fillip in the days to come in Sikkim with the initiative taken by the State government.

Sikkim is not only peaceful, beautiful and with rich flora and fauna but because of culture and tradition as well. The three major ethnic people, Sikkimese Nepali, Bhutia and Lepcha have their own tradition and culture which is very interesting and characteristic.

The main festivals of Sikkim are Maghe Sankranti Mela, Guthor Chaam at Rumtek Monastery, Bhumchu at Tashiding, Lho Rum Faat at Tendong, Pang-Lhabsol, Durga Puja or Dassin, Tyohar, Detor Cham at Enchey Monastery, Kagyed Dance at old Rumtek monstery, Lingdum Monastery, Phodong Monstery, Losoong etc.

The main language or lingua franca of the State is Nepali or Gorkha Bhasa, However, Lepcha speaks in Lepcha language and Bhutia also speak in Bhoti language . English and Hindi are also spoken. The people of Sikkim are very simple, God fearing and nature loving. -Snowline bureau








.
Sikkim news darjeeling news Gurkhas news Homehas n SIKKIM TOURISM



Jhankri waterfalls- A New Tourist Destination


Sikkim is continuously making headway in the tourism sector. Many new tourists’ spots are being developed by the State Government in all parts of the state taking full advantage of its natural beauties and giving stress on eco-tourism by harnessing the natural resourses. The most visited tourist destinations in the recent past were Tsomo or Tchangu lake, Nathula, Yumthang in the North District while Khechupalry lake, Pemayanchi monastery attracted the tourists in the West District. Now, Namchi and Ravangla in the South Sikkim and Daramdin, Sarvadharma Mandir are the most visited places and the centers of attraction. There is a 135 tall statue of Guru Padmasambhava, the religious guru who preached Buddhism in Tibet from India via Sikkim at Samdrupse, Namchi and the Government is developing the new holy place called Chardham at Solokphu, near Namchi by installing the large statue of Lord shiva. Equally interesting place is being developed at Ravangla where the tallest statue of Lord Buddha is being installed.






While all these developmental works in the field of tourism are being carried out by the State Government in full swing, the new tourist spots too are being inaugurated on the other hand. On January 5, 2008, a new tourist spot was inaugurated by Chief Minister Pawan Chamling at Lower Sichey, 4 kilo meters away from Gangtok. The name of new tourist spot is Jhankri water falls Enegy Park which is spread over an area of 2 acres. The park is designed, constructed and maintained by the Rural Management and Development Department, Government of Sikkim and it was completed at an estimated cost of Rs 2.8 crores.

The significance of the park is associated with local tradition and custom. The local term jhankri means the spiritual healer, shaman who performs prayer for the patients since ancient times. There is approximately 100 feet high waterfalls there. The area is surrounded by natural and man made lakes, stream and the hill top. The beautiful landscapes, footbridges in Sikkimese style, splash pool adorned by a dragon at the centre, sculptures and figurines of the Jhankri culture etc. at once fascinate the visiting tourists there. In the very entrance of the centre, there is the facility for parking vehicles. There is status of Lepcha Bungthing, traditional spiritual healer and Jhankri, the Nepali spiritual healer. The set of statue of jhankris, the traditional spiritual healers attracts the visitors mostly where a main jhankri is performing puja for a patient. A patient is lying on the bed. The two assistants called dholeys of spiritual healer are playing the Dyangro, a traditional drum. The practice of shamanism and performing puja in this way is still prevalent in the society. There is a small park where children can make joyride in a toy cars. A beautiful lake is also constructed with the statue of a dragon in the middle. The children and visitors can do swimming and do merrymaking.

There is equally interesting myth about Bungthing of Lepcha. They also perform puja for the patient and well being of the community. On the bank of stream and hill top, there are some statues of Bungthing. All the rest house , bridge and hill top are decorated in traditional architectural design of Sikkim. In the upward side, there is a set of statue which makes everybody delighted particularly to children. This is the statue of Ban Jhakri, the spiritual healer who is believed to have been lived in the dense forest away from human habitats with his wife called ban jhankrini.

There is so many myths about the Ban Jhankri and Ban jhankrini (Lemlemma, which means the mother of long tongue in Rai language) in the society. They are considered the religious Gurus who live in the forest doing penance and practice of spiritualism. According to popular myth still prevalent among the people, Ban Jhankrini is like lady giant who likes to eat the human flesh but Ban jhankri does not allow any human being to be sacrificed in vain. The feet of Banjhankrini are in reversial position unlike Banjhankri and common human being. The Banjhakri, it is believed makes choice of his own to make any person his follower who can follow his spiritual and devine practice. There is still belief in the society particularly among the Rai community that whoever is likened by Banjhankri, he will be taken by his magic and such a person can be disappeared from the village and will be re-appeared after some days, months and years being fully trained. During the training, he will be served only clean earthworm taken from the inside bark of the banana tree. According to popular myth, Banjhankrini is confined to a place fully tightened in a chain of iron so that she cannot come out and eat human being. If the human being fails to take training and preaching from Banjhankri it is believed that he gives and sacrifices human being to banjhankrini and in turn, the Banjhankirini can eat human flesh to satisfy her hunger. It is traditional belief and myth only but not scientifically proved fact.Study reveals that such kind of myths are prevalent in tribal regions of North East States of India too who worship nature. This kind of belief is prevalent among khasi people of NE region too who believe about the existence of such spiritual healers and ghosts.The various folk tales among the tribals of the region speak the truth of their believes and myths.Considering the myth prevalent in the society, the set of statue depicts the story in ones memory. Then there is breathtaking view and ecstatic feeling one can see and enjoy from the natural water falls coming from the hill downward with rhythm and sound like song. Many tourists take pleasure of the cool breeze here during sunshine and hot climate. One can take panoramic view of the area climbing on the top of the view point constructed on the other side of the stream. There are many tea stalls, restaurants and a hall to rest in there while there are plenty of open places for pleasure making trip and dry picnic too. With the opening of this spot, tens and thousands tourist thronged in the place during high season of the year. Even the local people, children enjoyed fully during the season. The Gangtokians found a place to go around too during halidays and at their leisure times with their members of family, particularly childrens.

Indeed, Jhankri waterfalls became the most visited place this year only after Tsomo lake as Chief Minister Dr. Pawan Chamling rightly said after the inauguration of the spot. This is really an ideal place to the visiting tourists to visit which is very near to the capital.The tourist spot is being operated and maintained by Rural Management and Development Department through local NGOs. In the forthcoming tourists season too, a large numbers of visters are expected to visit there. The management of the jhankri waterfalls committee smilingly offer a cup of tea free of cost as a gesture of Sikkimese hospitality to anyone who makes a trip there as the old saying goes like this, "come as a tourist and go as a friend" with sweet memory.




- Snowline Bureau







The Chardam at Solophok, Namchi



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Tadong Daragaun, P.O. TadongGangtok,

Sikkim , India
SNOW LEOPARD at Bulbuley forest









Photo: The beaufitful Tsomo or Changu natural lake




Sikkim, a tiny Himalayan State has a total area of 7,096 square Kms. Surrounded by three international boundaries, the kaleidoscopic panoramic view of majestic Mt. Kanchendzonga, Sikkim is rich in abundant natural beauties bestowed with the beautiful Himalayan glaciers, the snow clad mountains, the lakes, the waterfall, the rich flora and fauna and rich cultural heritage and tradition.

The ruling SDF Government under the leadership of Dr. Pawan Chamling has taken various steps to build up the tourism infrastructure in the state to cope with the recent inflow of domestic and foreign tourists. Dr. Chamling’s Government has given top priority in the sector and has come up with a master plan to build tourism infrastructure in the State and at the same time looking for avenues of employment to many educated unemployed youths. With this objective, the State Government has chalked out the plan to construct model village in all 30 constituencies by constructing the traditional houses of Lepcha, Bhutia and Nepali so that village tourism as a sustainable development can grow side by side thereby making the people economically self-dependent in this State. One of the most advantageous position for the growth of tourism in Sikkim is that it is one of the most peaceful hill State in India. Now, South Sikkim is already on tourist map with the installation of a large statue of 135 ft. tall in height of Guru Padmasambhav at Samdruptse.The large statue of Lord Shiva is being constructed while Ravangla is soon being attracted as a new tourist destination by installing a large statue of Lord Budha. The construction and beautification of these new tourists spots are taking place rapidly.

The recently operated ropeway from Deorali Bazar to Tashiling secretariat also attracted large number of domestic tourists while the large statue of Guru Padmasambhav at Samdruptse has become another attraction of tourist spot in the South District of the state. Apart from time, many spots of tourists importance have been identified and being development throughout the State.

Similarly, Jorethang in south district is also considered a place of tourist attraction, and many people call it as ‘the gateway of South and West Sikkim’. Jorethang is in the border area of Darjeeling and the great festival, Maghey Mela is being observed here at the beautiful valley of river Rongit.Now, it has become an annual feature. Similarly, the great flower show festival of orchids and other seasonal flowers are observed at Namchi and Gangtok annually. By organizing such festivals, there are two fold purposes , viz. to attract the tourist and develop the floriculture in the State.

Another most vistied and the centre of tourist attraction is Tsomo or Changu Lake, 40 kms. away from Gangtok at an altitude of 3,780 mtrs., another place is Nathula, border between India and China which is 56 Kms away from Gangtok at an altitude of 14,200 feet.Tashi View Point, Himalayan Zoological Park, Ganesh Tok, Hanuman Tok, Aritar etc.are the some of the places to visit while more new spots of tourist interest are being explored and developed in East Sikkim.

In West Sikkim, tourists prefer to visit Pemayangtse Monastery, one of the oldest and historical monasteries in the State. The ruins of Rabdenste, the second capital of the erstwhile kingdom of Sikkim is situated near the monastery. The State Government has taken the measure to renovate this historic palace. Khecheopalri or Khechuperi lake is one of the holy lakes both for the Buddhist and the Hindu as a place for pilgrimage and the people come here from very far and distant places every year.Varsey is also one of the spots of tourist interest at an elevation of 10,000 ft.. One can see the rhododendron flowering all over the forest on this spot. In North Sikkim, Yungthang, Thangu and Gur-dongmar lake are very popular tourist spot. Yumthang, at an elevation of 11,800 ft. and 140 Kms from Gangtok is a paradise for nature lovers with a fascinating blend of flora and fauna and breathtaking scenic grandeur.





The Sikkimese people Bhutia, Lepcha and Nepali girls



Apart from that, there are many hot springs, himalayan graciers, waterfalls, monasteries, temples and many other beautiful places to visit in Sikkim. Adventurous tourism like white water rafting on the river Teesta, Trekking, Kayating, Yak riding or Safari, hand gliding etc. also are organized for the tourists.

Para gliding has become the recent craze of the tourists in the state with the successful operation and trial by two energetic youths over the sky of Gangtok and Jorethang in the recent past. With the success of the para gliding, adventurous tourism also expected to get fillip in the days to come in Sikkim with the initiative taken by the State government.

Sikkim is not only peaceful, beautiful and with rich flora and fauna but because of culture and tradition as well. The three major ethnic people, Sikkimese Nepali, Bhutia and Lepcha have their own tradition and culture which is very interesting and characteristic.

The main festivals of Sikkim are Maghe Sankranti Mela, Guthor Chaam at Rumtek Monastery, Bhumchu at Tashiding, Lho Rum Faat at Tendong, Pang-Lhabsol, Durga Puja or Dassin, Tyohar, Detor Cham at Enchey Monastery, Kagyed Dance at old Rumtek monstery, Lingdum Monastery, Phodong Monstery, Losoong etc.

The main language or lingua franca of the State is Nepali or Gorkha Bhasa, However, Lepcha speaks in Lepcha language and Bhutia also speak in Bhoti language . English and Hindi are also spoken. The people of Sikkim are very simple, God fearing and nature loving. -Snowline bureau








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INDIA-CHINA WAR1962

The Chinese have two major claims on what India deems its own territory. One claim, in the western sector, is on Aksai Chin in the northeastern section of Ladakh District in Jammu and Kashmir. The other claim is in the eastern sector over a region included in the British-designated North-East Frontier Agency, the disputed part of which India renamed Arunachal Pradesh and made a state. In the fight over these areas, the well-trained and well-armed troops of the Chinese People's Liberation Army overpowered the ill-equipped Indian troops, who had not been properly acclimatized to fighting at high altitudes.
Unable to reach political accommodation on disputed territory along the 3,225-kilometer-long Himalayan border, the Chinese attacked India on October 20, 1962. At the time, nine divisions from the eastern and western commands were deployed along the Himalayan border with China. None of these divisions was up to its full troop strength, and all were short of artillery, tanks, equipment, and even adequate articles of clothing.
Indian decisions taken at that time were not grounded in adequate, up-to-date, knowledge of what was transpiring within China or the motivations of China's then key decision-makers. Stated briefly, New Delhi failed to decipher the "Chinese calculus of deterrence" and India suffered disproportionately.
In Ladakh the Chinese attacked south of the Karakoram Pass at the northwest end of the Aksai Chin Plateau and in the Pangong Lake area about 160 kilometers to the southeast. The defending Indian forces were easily ejected from their posts in the area of the Karakoram Pass and from most posts near Pangong Lake. However, they put up spirited resistance at the key posts of Daulat Beg Oldi (near the entrance to the pass) and Chushul (located immediately south of Pangong Lake and at the head of the vital supply road to Leh, a major town and location of an air force base in Ladakh). Other Chinese forces attacked near Demchok (about 160 kilometers southeast of Chusul) and rapidly overran the Demchok and the Jara La posts.
In the eastern sector, in Assam, the Chinese forces advanced easily despite Indian efforts at resistance. On the first day of the fighting, Indian forces stationed at the Tsang Le post on the northern side of the Namka Chu, the Khinzemane post, and near Dhola were overrun. On the western side of the North-East Frontier Agency, Tsang Dar fell on October 22, Bum La on October 23, and Tawang, the headquarters of the Seventh Infantry Brigade, on October 24. The Chinese made an offer to negotiate on October 24. The Indian government promptly rejected this offer.
In the western sector, a divisional organization was established in Leh; several battalions of infantry, a battery of twenty-five-pounder guns, and two troops of AMX light tanks were airlifted into the Chushul area from Punjab. On November 4, the Indian military decided that the post at Daulat Beg Oldi was untenable, and its defenders were withdrawn over the 5,300-meter-high Sasar Brangsa Pass to a more defensible position.
In another important section of the eastern sector, the Kameng Frontier Division, six Chinese brigades attacked across the Tawang Chu near Jang and advanced some sixteen kilometers to the southeast to attack Indian positions at Nurang, near Se La, on November 17. Despite the Indian attempt to regroup their forces at Se La, the Chinese continued their onslaught, wiping out virtually all Indian resistance in Kameng. By November 18, the Chinese had penetrated close to the outskirts of Tezpur, Assam, a major frontier town nearly fifty kilometers from the Assam-North-East Frontier Agency border.
The Chinese did not advance farther and on November 21 declared a unilateral cease-fire. They had accomplished all of their territorial objectives, and any attempt to press farther into the plains of Assam would have stretched their logistical capabilities and their lines of communication to a breaking point. By the time the fighting stopped, each side had lost 500 troops.
After administering a blistering defeat in 1962, the Chinese forces withdrew 20 km behind the McMahon Line, which China called "the 1959 line of actual control" in the Eastern Sector, and 20 km behind the line of its latest position in Ladakh, which was further identified with the "1959 line of actual control" in the Western Sector.

Monday, 14 November 2011

ARYA KINGS

Arya Kings



In ancient Vedic times India was known as Aryavarta till 5,000 years ago. The Aryans were the sovereign rulers of India and the rest of the world. It is from this country that all philosophy, arts and sciences that are extant. Amidst sporadic alternations of retrogression and decadence of civilization it will again fan out to different parts of the world. The English derived the rudiments of their civilization from the Romans, they from the Greeks, and the Greeks from the Egyptians, and the Egyptians from Aryan civilization.

According to the scriptural description of the brahmand particularly the area of the continent that lies south of the Himalayas is called Aryavrata. It is also called Bharat Varsha named after the great King Bharat. The inhabitants of Aryavart are called the Aryans as referred to in the Rigveda. Thus, the words Bhartiya or Aryans were both used for the inhabitants of Bharatvarsh or Aryavart, however, the words Bhartiya and Bharatvarsh were more popular. Also in description we find that all world is mentioned as Bhartvarsh but that is only for the primal period. It was later God decided to seperate Land Mases and surround them with water. After the formation of and Mases surrounded by waters Aryavrata was formed. Then God created Himalyas to make sure that Non Aryas remain outside the boundry of Aryavrata. We now know that Sanskrit Shaloks written in Grand Canyon, USA were found a couple of years ago so its quite natural that this might have happend when whole landmass was surrounded by waters. Also some Sanskrit scriptures were found in Australia in year 1987. All this is written in Aryan scriptures. If some one wants to find the truth then he should have faith in Aryan (Sanatan) Scriptures and he will be guided to the ultimate truth.

The landmass that was given after the seperation of Gigantic Land Mass belongs to divine people Aryas is present between Himalayas and the ocean is known as . It has an expansion of 9,000 Yojans. It is populated by the descendants of Swaayambhuv Manu. It has seven native mountains- Mahendra, Malay, Sahaya, Shuktimaan, Riksha, Vindhya and Paariyaatra.

Aryavrata has nine divisions named Indradweep, Kaseru, Taamraparn, Gamastimaan, Naagdweep, Soumya, Gandharva, Vaarun and Yahadweep which is surrounded by the sea and has an expansion of 1000 Yojans. In the eastern part of Aryavrata, live Kiraat whereas in the western part live Yavans. In the mid part of Aryavarata, live population of Brahmins, Kshatriyas, Vaishyas and Shudras who pass their lives engage in works ascribed to their respective class.

Rivers in Aryavarata- From the Himalayas rise Shatudri (Sutlej) and Chandrabhaaga rivers. From Paariyaatra Mountain rise Veda and Smriti rivers. Narmada and Surasa rivers rise from Vindyachal. Taapi, Payoshani and Nirvindhya rivers rise from Riksha Mountain. Godavari, Bheemrati and Krishnaveli rivers rise from Sahaya Mountains. Kritmaala and Tamraparni rivers rise from Malayaachal. Trisaama and Aryakulyaa rivers rise from Mahendragiri. Rishikulya and Kumaari rivers rise from Shuktimaan Mountain. All these rivers have scores of other branches and tributaries.

Four Yugas namely Satayug, Tretayug, Dwaparyug and Kaliyug descend on Aryavrata. In Aryavrata, sages observe penance to attain better life in another world, people organise Yagyas and offer donations to the Brahmins respectfully. In Jambudweep, Lord Vishnu is worshipped in Yagyas. Aryavarata is the land par excellence in Jambudweep for it is a land of action. Soul passes through millions of births, only then it finds a chance to take birth in Arya and Dasuyas dynasty when its pious deeds accumulate to a certain extent. Even the gods envy those people who take birth as Aryas the follower of Sanatan Dharma. People in Aryavrata act without a desire to get fruits from their action. They dedicate their whole action to "Supreme Being Narayan" and ultimately mingle with Him.












Aryavrata


Home Land of Aryas

ARYA KING OF KALAYUGA-1

Arya Kings of Kaliyuga-I

Arya Kings


Samrat Chandargupt Maurya
Empire of Chandargupt Maurya



After the down fall of Brihadrath Dynasty Aryavrata again was divided in many small Arya and Dasuyas Kingdom. Time went on and gradually Brahmi script and Pali language developed in India. Pali language was liberally used to write the tenets of Buddhism. The prime Vedic civilization of Bharatvarsh would have been concentrated in Mathura, Allahabad and Varanasi areas which were always the center of Bhartiya culture and scriptural education. Where as dasuyas remained around Sindhu (Indus) river.

As the years passed Aryas regained their status of rulers of Aryavrata a number of "Aryan" kingdoms or enclaves spread in the Northern and Eastern parts of Aryavarata, by that time due to floods in Sindhu river most of the dasuyas migrated to Southern part of Aryavrata. Kashi, the capital of this degenerated Vedic orthodoxy, was its westernmost outpost! It was this catastrophic war that brought on the Kaliyug. A whole world had collapsed. Time came to a stop. The Alexander Invasion on Aryavarata is termed as a new phase in Arya Culture. From this invasion arose yet an another Aryan Kingdom under Chandar Gupt Mauraya.Chandragupta, with the help Chanakya (Kautilya), who is also known as the Indian Machiavelli, destroyed the Nanda rulers of Magadha and established the Mauryan empire. It is said that Chanakya met Chandragupta in the Vindhya forest, after being insulted by the Nanda king.

Alexander's invasion prompted Aryas to develop a centralised state. Chandragupta declared war and defeated Selucus Nicator, the Macedonian ruler of the Northwestern territories captured by Alexander the Great.

Along with the the astute advice of Chanakya, Chandragupta also seized Punjab, Kabul, Khandahar, Gandhara, Persia, Babylon, Asyria and Upper parts of Arabia from Seluces. Seluces' daughter was married to Chandragupta.

"Selucus failed and had to conclude a treaty with Chandragupta by which he surrendered a large territory including, in the opinion of certain writers, the satrapies of Paropanisadai (Kabul), Aria (Herat), Arachosia (Qanadahar) and Gedrosia (Baluchistan), Minor Asia (Iran,Iraq,Syria, Jordan, Khazakistan) in return for 500 elephants. The treaty was probably cemented by a marriage contract and a small Temple in Arbistan and Greece . A Greek envoy was accredited to the Court of Pataliputra."

- An Advanced History of Asia and S. Europe
by RC Majumdar, HC Raychaudhri, Golnar Mehran & Dr. Abdul-Moti Bayoumi

The most important result of this treaty was that Chandragupta's fame spread far and wide and his empire was recognised as a great power in the western countries. The kings of Egypt and Greece sent ambassadors to the Mauryan Court.

Chandragupta's birth
Chandragupta Maurya's origins according to other sources, Chandragupta Maurya was the son of a defamed Prince under the ruler Nanada. Chandragupta was of the Maurya tribe of Kshatriyas.


Mauryan Administration
Maurya empire was the first really large and powerful centralised state in India. It was very well governed, with tempered autocracy at the top and democracy at the city and village levels. Megasthenes, the Greek ambassador at the court of Chandragupta Maurya in Pataliputra, had expressed his admiration for the efficient administration of the empire. His book 'Indica' is a collection of comments of other Roman & Greek travelers, and Megasthenes wrote about the prosperity of the Mauryan cities.

He further reported that agriculture was healthy, water abundant and mineral wealth was in plenty. Speaking of the general prosperity, Megasthenes wrote, "the Indians, dressed in bright and rich colors, they liberally used ornaments and gems." He also spoke of the division of society according to occupation. He also made all the forgieners to reside beyond the sindu river in the lands of Kandhara so that Arya civilization is not affected by the forgieners. He also constructed temples in Arabia and Persia.

Chandragupta Maurya's son Bindusara became the new Mauryan Emperor by inheriting an empire including the Hindukush, Narmada, Vindhyas, Mysore, Bihar, Bengal, Orissa, Assam, Baluchistan, Afghanistan, Persia and Syria. But his empire could not last in Persia, Afghanistan and Syria.

FIRST FASE OF KALAYUGA

Arya Kings of Kaliyuga

Arya Kings



King Sanjit of Brihadrath Dynasty



King Sanjit was the first Emperor of United Aryavrata in Kaliyuga. He regathered Aryas which were shaken by the Mhabharta War. The Aryan civilization that was on decline was errected again by Great King Sanjit of Brihadrath dynasty Although his name is lost in Indian History. While in Purana and Kurdish History was known to be a great conqueror, who at one point controlled one of the greatest Empires ever seen, he is best remembered for his unprecedented tolerance and magnanimous attitude towards those he defeated.

Upon his victory over the over several repulic kingdoms of North West and South Aryavrata he founded a government for his new kingdom, incorporating both Aryas and Dasuyas nobles as civilian officials. The conquest of Aryavrata Minor completed, he led his armies to the western frontiers. Perisa was the first one to fall under the hands of King Sanjit.

Then King moved to Babylon which fell under a fight of merely three hours. The Arabs smoothed and cleared a vast level plain near near Babylon.The Arab cavalry outflanked Sanjit's left and captured his camp. But, with a charge which he led himself, Sanjit routed Arabs, and the Arabs Army retired to the west.

News of Arya King coming with thousands of Elephants and Horses went to Assyria and Arabian Penusila as a result Arabs and Jewish communities surrendered with ease.

It is believed as per Kurdish History that King appointed a Arab to Govern the Arabia and returned back to Aryavrat. He stayed in Arabia for one year and constructed Brahma Temple in Mecca.

King Sanjit came close to Persian in his journey to conquer Asia West and as a result he married a Persian Girl from Teispes dynasty. He appointed his son from Persian wife as the Governer of Persia and returned back to Aryavrata.

Sanjit then became busy with the organization and administration of his empire. At the height of his power, his realm stretched from the Outer Arabia to Eastern India from Vindyachal to Tamil Naidu of South India. He planned to make Aryas and Dasuyas one Giant power.

To achieve his goal, Sanjit encouraged intermarriages, setting an example by marrying a Dasuyan princess himself. But this idea was not liked by the priests of Dasuayas and that led to the downfall of King Sanjit who died mystriously.
Arya Kings of Kaliyuga-III

Arya Kings


Samrat Vikramaditya
Empire of Vikramaditya


Area inbetween red lines is the empire of Vikramaditya


By the 140 BC political and military turmoil destroyed the Maurayan empire in the north and many kingdoms in the south India. Many Kingdoms emerged at that time. These small kingdoms had good relation with each other and Aryavrata was not doing that badly economicaly. Years passed and again Aryavrata economy rised like a giant, At this juncture, India was invaded by a series of foreigners and barbarians or Mlechchhas from the north western frontier region and central Asia. It signaled the emergance of a leader, a divine soul , Arya Vikramaditya, he successfully combated the foreign invasion and laid foundation of Vardhan Empire and took the throne of Unified Aryavrata. He founded a government for his new kingdom, incorporating both Vedic and Puranic Scholars. The conquest of Kandhara completed, he led his armies to the western frontiers. Further west, he conquered Persia and Babylon. After defeating Babylon he took on the turks which fell like a piece of cake under his belt.


The victories of Babylon, Persia, Turks led him again to the Arabia and sounded the hour for attack on Arabia. When he conquered Arabia, he did so to cheers from the Jewish and Arab Community, who welcomed him as a liberator. He showed great forbearance and respect towards the religious beliefs and cultural traditions of other races. These qualities earned him the respect and homage of all the people over whom he ruled.

The victory over Arabia expressed all the facets of the policy of conciliation which Vikramaditya had followed until then. He presented himself not as a conqueror, but a liberator and the legitimate successor to the crown. He took the title of "King of Aryavrata and Liberator of the Arabs, Turks and Jews". Vikramditya had no thought of forcing conquered people into a single mould, and had the wisdom to leave unchanged the institution of each kingdom he attached to the Aryavrata Crown. Vikramaditya was upright, a great leader of men, generous and benevolent. He spread the Vedic Culture in the land of Arabia. He also reconstructed the temple of Brahma and Mahesh and placed a Jiyotarlinga there. Several other Vedic Temples were made in Babylon, Arabistan, Persia and Turkistan. He brought education in form of reform schools to tribal Arabs. For the first time they god a King that cared for the inhabitants of his Empire. Arabs, Kurds and Persians saw him as 'the annointed of the Lord'.

After the 4 year of Wars that saw whole west Asia under the belt of Vikramaditya Empire he stayed for a year in Arabia till the Mahadev Temple was not completely reconstructed. Temple was first constructed by King Sanjit. After appointing a Arab as the Governor he returned back to Aryavrata where many Vedic Rishis complained about the Barbarian Cinas People attacking Rishis in Himalyas.

This signaled out the war against Cinas (China). Cinas considered themselves equal to Aryas as they were descendents of Ayu, son of Arya King Pururava but they were no behaving the ways Aryas do. The had become Barbarian and were attacking Rishis of Aryavrata. This led Vikramaditya to launch massive operation against them. The Han and Kushan Dynasty came to knew the plans of Vikramaditya. They reunited themselves and prepared themselves to stop Vikramaditya. From Kashmir during the winter of 7179 BC, Vikramaditya moves to North through Aksai toward valley of the Tibet, and met the formidable defense there. Vikramaditya brought his troops, snow and very cold climate. It was the test of courage of his troops which stood like a rock with him till the Kushans and Hans were forced to move back after a battle that continued for 5 days. After breaking the first formidable line of defense, Vikramditya moved to the interiors of Cinas which folded like a aluminum foil. Finally King Vikramditya had concluded his campaign against Cinas which resulted in unconditional surrender of Han and Kushan empire. Vikramditya opened many Vedic schools in Cinas. After 1 year Vikramditya returned back to Aryavrata. He appointed Han and Kushan dynasty as the governors of Cinas. The Cinas, whom he conquered regarded him as 'Law-giver'. Later he moved to Lanka which fell like a piece of cake.

The reign of Vikramaditya is truly be considered as the golden age of classical Indian history. His vast empire controlled areas like Modern Arabian peninsula, Iraq, Iran, Syria, Some parts of turkey, China, Afghanistan, Korea, Pakistan, India, Bangladesh, Nepal, Bhutan, Tibet, Burma, Khazakistan and Srilanka.

Prior to his death, he founded a new capital city at Ujjain in Aryavrata and had established a government for his Empire. He appointed a governor to represent him in each province, however the administration, legislation, and cultural activities of each province was the responsibility of the Governors.

An Advanced History of Asia and S. Europe
by RC Majumdar, HC Raychaudhri, Golnar Mehran & Dr. Abdul-Moti Bayoumi


Glancing through some research material recently, I was pleasantly surprised to come across a reference to a king Vikramaditya inscription found in the Kaaba in Mecca proving beyond doubt that the Arabian Peninsula formed a part of his Indian Empire.

The text of the crucial Vikramaditya inscription, found inscribed on a gold dish hung inside the Kaaba shrine in Mecca, is found recorded on page 315 of a volume known as Sayar-ul-Okul treasured in the Makhtab-e-Sultania library in Istanbul, Turkey. Rendered in free English the inscription says:

"Fortunate are those who were born (and lived) during king Vikrams reign. He was a noble, generous dutiful ruler, devoted to the welfare of his subjects. But at that time we Arabs, oblivious of God, were lost in sensual pleasures. Plotting and torture were rampant. The darkness of ignorance had enveloped our country. Like the lamb struggling for her life in the cruel paws of a wolf we Arabs were caught up in ignorance. The entire country was enveloped in a darkness so intense as on a new moon night. But the present dawn and pleasant sunshine of education is the result of the favour of the noble king Vikramaditya whose benevolent supervision did not lose sight of us- foreigners as we were. He spread his sacred religion amongst us and sent scholars whose brilliance shone like that of the sun from his country to ours. These scholars and preceptors through whose benevolence we were once again made cognisant of the presence of God, introduced to His sacred existence and put on the road of Truth, had come to our country to preach their religion and impart education at king Vikramadityas behest."

For those who would like to read the Arabic wording I reproduce it hereunder in Roman script:

"Itrashaphai Santu Ibikramatul Phahalameen Karimun Yartapheeha Wayosassaru Bihillahaya Samaini Ela Motakabberen Sihillaha Yuhee Quid min howa Yapakhara phajjal asari nahone osirom bayjayhalem. Yundan blabin Kajan blnaya khtoryaha sadunya kanateph netephi bejehalin Atadari bilamasa- rateen phakef tasabuhu kaunnieja majekaralhada walador. As hmiman burukankad toluho watastaru hihila Yakajibaymana balay kulk amarena phaneya jaunabilamary Bikramatum".

Further while researching I got one more surprise in 'A History of the Vikings by Gwyn Jones'. Chapter 3

Around 77 BC Sub-Continent was invaded by a series of foreigners from the north western frontier region and central Asia. It signaled the emergance of a leader, Arya Vikramaditya, he successfully combated the foreign invasion and laid foundation of Vardhan Empire and took the throne of Unified Sub-Continent.

The conquest of western frontiers completed he led his armies to the Northern frontiers. Further North , he conquered China and Mangolia. After defeating Chinese he took on the Mongols which fell like a piece of cake under his belt. The victories of China and Mongolia led him to Russia where for the first time his army felt weak. A treaty was signed as Vikramaditya withdrew his forces from Russia. Treaty concluded with Vikramaditya will spread Vedic thoughts through out Russia and Russians will pay him tax. He showed great forbearance and respect towards the religious beliefs and cultural traditions of other races. These qualities earned him the respect and homage of all the people over whom he ruled. People of Russia and Mongolia were living in dark ages. Vikramaditya brought several reforms to the far away land.

Those want orginal text its like as follows:

77 . () . emergance , , () sardan .

, . , . , Vikramaditya . , Vikramaditya , Vedic , . () (). () , . . Vikramaditya .

Saturday, 5 November 2011

VAIKUNTH CHATURDASI

Vaikuntha Chaturdasi is observed on the 14th day of the waxing phase of moon (Shukla Paksha) in Kartik month. The day is dedicated to relationship of Lord Vishnu and Lord Shiva. It is believed that Lord Shiva gifted the Sudarshana Chakra to Lord Vishnu on this day. Vaikuntha Chaturdasi 2011 date is November 9.

Legend has it that Lord Vishnu one day decided to visit Lord Shiva who was residing at Kashi. Lord Vishnu collected 1000 lotus flowers from Manasarovar to offer it on the Shivaling at Kashi by reciting the 1000 names of Shiva.


After collecting the flowers from Manasarovar in the Himalayas, Lord Vishnu reached Kashi and was warmly welcomed by Lord Shiva. Lord Vishnu then began to offer the flowers one by one to the Shivling at Kashi. He chanted a name of Lord Shiva and offered one lotus flower.


Lord Vishnu was fully absorbed in the process and Lord Shiva decided to test Him and removed one lotus flower that Lord Vishnu had brought and hid it.


Lord Vishnu chanted the 1000th name of Shiva and when he looked for the 1000th lotus flower it was missing.


Immediately Lord Vishnu realized that He is known to his devotees as Kamalakanan – the lotus eyed. So he offered one of his eyes instead of the last Lotus.


Shiva was moved by this devotion of Lord Vishnu and immediately hugged Vishnu and thus restoring his eye.
Lord Shiva then presented the Sudarshana Chakra to Vishnu to fight evil and accepted him as the supreme commander of the three worlds and one who sustains all living and nonliving beings.


Lord Vishnu and Shiva are worshipped on the day and people observe Vaikunda Chaturdashi Upvas. Some people opt for a fast from sunrise to sunset.
Utthana Ekadasi, or Prabodhini Ekadashi, is observed during the waxing phase of moon in the month of Kartik (October – November). In 2011, the date of Utthana Ekadasi or Dev Prabodhini Ekadashi is November 6. The importance of Dev Prabodhini Ekadasi narrated to Sage Narada by Brahma. The divine conversation is found in the Skanda Purana. Observing this Ekadasi is believed to help in getting rid of the guilt associated with sins committed and is also a path to liberation (Moksha). Ekadasi is an important fast dedicated to Lord Vishnu.


The famous Tulsi Vivah festival is performed on the day by some communities and also on the day after Ekadasi in some regions. The Chatur Mas period also ends with Prabodhini Ekadashi. The famous Kartik Month Pandarpur Yatra also concludes on the day.


All the normal rules associated with Ekadasi fasting are observed on the day.
Utthana Ekadasi, which falls in the Kartik month, is considered highly auspicious by Lord Vishnu devotees. Staunch Vishnu devotees observe a rigid fast on the day by skipping food and staying awake during night. Majority of the people take one meal mostly in the evening and visit shrines dedicated to Lord Vishnu.

Tuesday, 1 November 2011

Madhubani paintings form an integral part of Indian folk paintings. Also known as mithila paintings, these depict an ancient art form which holds a rich significance and background to it. Discussed under are the varied details and in-depth information about madhubani folk art paintings. Read on to know more about this particular form of indian paintings:

One of the many traditional Indian art forms is 'Madhubani Paintings' also known as 'Mithila Paintings'. Madhubani paintings art, named after the village Madhubani(Bihar), where it is practiced, find their origin in Indian epic Ramayna. The art was originally practiced by females only, serving as a creative expression tool for everyday lives and happenings. Following the belief that Gods visit each house in the morning, the art primarily donned the walls and doors, intending to please the Gods. Traditionally done on freshly plastered mud wall of huts these paintings,overtime, graduated to cloth, hand-made paper and canvas. Now-a-days one can find Madhubani paintings online as well.

Madhubani paintings are also also popular as Maithili, Chitra and Godhna figure paintings. It is said that Madhubani paintings originated during the Ramayana age when king Janak – ruler of Mithila made people paint the floors and walls of their houses on the occasion of his daughter- Sita's wedding to Lord Raam. Mithila or Madhubani district of Bihar is the actual hub of Madhubani paintings as long years back it all started from this particular humble region only. Eventually this artform spread to the adjacent districts of Madhubani like Rasidpur, Bacchi, Jetwarpur, Ranti, Rajangarh, etc as well.

MAITHILI FOLK SONGS

Wisdom songs: Every song reflects wisdom of the people but there are some specific songs that explain how people retain their knowledge system consciously and there are some dietic and social restrictions to be followed every month. Such proscriptions are being retained through songs. One such example is given below in a Barahmasa:

Do not consume leafy vegetables in the month of Savan and curd in Bhadab.

Keep away from the dewdrops in Aswin and avoid eating buttermilk in Kartik

Avoid the use of cumin-seed in Agahan and Coriander in Pusa.

Avoid sugar candy in Magh and gram in Phalgun.

Do not consume raw-sugar in Chait and rub mustard oil in Baishakh.

Keep away from the direct sun-heat in Jetha and avoid eating wood-apple in Asadha.

Those who follow these proscriptions strictly never need to consult a doctor and get the medicine, says the great doctor Dhanwantari.

Devotional songs: Devotional songs are then further categorized as follows:

a) Bhajan and Kirtan ‘"-- sung generally in praise of Lord Vishnu, Ganga, Shiva and Shakti.

b) Prati (Morning songs) -Reverential songs sung in the morning in praise of gods and goddesses. The major varieties of the Prati include Bhairavi, Jajamanti, Vihaga etc.

c) Gosaunik-git and Bhagabati-git -sung generally in praise of the family deities.

d) Songs of Shiva -These are further classified as i) Nachari, in which a devotee by singing and dancing explains her helplessness to the Lord and ii) Mahesbani, in which the story of Shiva and his family members are narrated.

e) The mendicant’s songs: These are the songs of the beggars or helpless. The texts express the disabled condition and distress of the singer.

Songs of love and beauty: Some songs express the inner most feelings of a lover or beloved. The most important type of such songs is called Iirahut. These are sung on ritual occasions as well as in leisure time. All aspects of love affairs are unfolded through these melodious sweet and touching songs. Iirahuts are songs on separation as well as union. The songs of this category include: Batgamani: It portrays the beloved in abhisara mainly during the point of time when she goes to meet her lover. It is sung in a peculiar melody; Gwalari: Thes are the songs of Gopis, the cowherd women that depict the sports and youthful pranks of Krishna in their company; Raasa: These are again songs that deal with Krishna’s sportive Lilas with Gopis,. Maana: These songs represent a sort of dramatic lyric and also depict the annoyance of Strimaana and request to mend matters with the Purushmaana. Besides this, Caravan songs, and folk - dramatic songs etc., also fall un





Maithili folk songs

The most important and common type of lyrical folk songs in Maithili is Tirhuti.It represents the most popular and successful indigenous lyrical expression of Tirhut and is the richest of all classes of Maithili songs.All aspects of love affairs are unfolded therein.They sing of separation as well as of union.The Tirhuti has following classifications:-

(I)Batagamani--It portrays the nayika(heroine) in abhisar, when she goes to meet her lover.It is sung out in a melody.Most of the songs are attributed to have been written by Vidyapati.

(II)Goalari--It depicts the sports and youthful pranks of Krishna in the companies of Gopis of which poet Nandipati is most successful.

(III)Raas--It deals with Krishna'ssportive lilas with Gopis.The most important writer of Ras is Sahebram Das.The influence of Brajabhasa is conspicuously perceptiblein such songs.

(IV)Maana--It represents a sort of dramatic lyric depicting the annoyance of the beloved and the request of the lovers to mend matters .Umapati is the best writer of Maana.

Other important songs are
Samadauni,Lagani,Chaitabara,Malara,Yoga,Uchiti,Sohara,Choumasa and devotional songs like Nachari,Maheshvani,Gosaunik geet and Visnupada.

(I)Samadauni:-On the occasion of the Navaratri,it is sung to bid adieu to goddess Durga.It is sung to bid farewell to ones own daughter when she goes to her husband's house after marriage.All important functions end with the singing of this song,popularly known as Bidai song.Gananath Jha and Vindhyanath Jha have made important contributions in this field.

(II)Lagani:--It is sung by village women folk in the early hours of morning while grinding grains.The classical type of Lagani embodies 4-5 stanzas.Gananath Jha has used it as a medium of fine poetry.

.(III)Chaitabar--It represents a class of foik poetry and conveys emotions of love in the month of Chaitra.(March-April) It is also known as Chaiti.

(IV)Malara--It is a seasonal song,sung generally in the dry and rainy seasons,having a distinct raga.

(V)Yoga--It is sung to bind the bridegroom and thebride,even lover beloved,by divine incantations.

(VI)Uchiti--It is sung to convey the courtsey of the host to the distinguished visitor.The Yoga and Uchiti are the two peculiar classes of Maithili songs.These two songs have both literary and folk types.The Yoga songs can be traced back to the days of Vidyapati.

Sohara,Barahmasa and Choumasa are the familiar types of all vernacular poetry and are found in almost all the languages of Bihar.

Sohar represents the birth songs.

Barahmasa represents the state of separation during the course of twelve months;

Choumasa during the course of four months.These have both literary and folk forms.

In Mithila,the ordinary people have to eke out their livlihood with great difficulty and as such long separation from the near and dear ones is a common feature.These songs are the products of such separation and various poets ,now unknown ,composed or contributed to the development of these songs.

Nachari indicates songs representing direct prayer to Siva.

Mahesvani is a song about Siva. Nachari and Mahesvani are often confused and kept in common parlance but the difference between the two is real and marked.Nachari refers to the estatic dance of Siva whereas Mahesvani is sung in praise of Siva and is addressed to Manain (Menaka, the mother of Gouri).It represents the life of Siva and more specially his marriage.Vidyapati,Lalkavi,Kanharam Das,Chanda Jha and others have composed some of the best Nacharis and Mahesvanis.

The Gosaunik geet is sung in praise of Shakti and the people have been composing such songs since the days of Vidyapatis.

(Coutesy--Mithila in The Age of Vidyapati by R.K.Choudhary Pp.418-419)

Festival of Songs

This is the season of festivals in Mithila. After Durga puja this is the festivals of lights - Diwali then Bhratri dwitia, Chitragupta Puja (dawat puja), Godhan (Sukrati), Nav anna, Deo Uthaan and the great legend of Sama Chakeva and Chugla is 'played' by the women and then Chhath, when the sun god is worshipped and is asked to remove all the miseries in life. They remain standing in rivers and ponds, half submerged in water, from the wee hours and wait for Sun to rise, they offer him sweets, sugar cane, beet roots, sweet roots, citrus fruits, banana, milk etc. During this time seasonal folk songs are sung by the women folk of the sweet memory of their father's house i.e. their Naihar, their benevolent and kind brothers who posses all good qualities in the world. This is the time when Sun is worshipped. They observe fast and ask from Sun to fulfill their desire to have son, good health, for their husband, brother and every one in the family & self. Then there is festival of Godhan -the welfare of cattle and those who rear cattle.

Some samples of Folk songs :


Chhath: J

(1)
Angana mein pokhri khunayal, chathi maiyya aeithin aye
dooara par tamua tanayal, chathi maiyya aeithin aye
anchra sa galia baharab, chathi maiyya aeithin aye
kerva aanab daala bheri tei par piayari oodhayab, chathi maiyya aeithin aye
hathia par kalsa baisayab, tei par diya dharayab, chathi maiyya aeithin aye


(2)
Kanchahi baans ker gahabar hey, aahey sobaran lagal kebaar
tahi ma sa nikuli surujmani hey, aahey kon dai ukham dolaoo
aragha ker ber bhel hey.
biheney key pahar ma domin bitiya hey
bitiya dhaniya dauriya ley aau
aragha ker ber bhel hey.
beti piayar supvaa ley aau
purab ranthi thar bhel hey.
bihaney ke pahar me baniayan bitiya hey,
baniayain navka kasailiya lai aau
aragha ker ber bhel hey.
bihaney key pahar mey tohi maalin bitiya ,
maalin satranga haar ley aau:
aragha ker ber bhel hey.
bihaney key pahar mey tohi babhan bhaiyya hey
baabhaan piayari janeuua ley aau
aragha ker ber bhel hey.
Sama Chakeva: r


SAMA SONGS sama songs are very popular among the Young girls of Mithila.It is an interesting festival and it begins on the seventh day of the bright half of Kartik(November) and ends on Kartik Purnima.These songs describe the pathetic story of Sama.Its origin has been traced to the Padma and the Skanda Puranas.One mischievous Shudra made a false charge of Sama's illicit connection with an ascetic to her father Krishna.Krishna grew furious and cursed her to become a Sama bird.With the help of her brotherSamba she was emancipated on the day of Kartik Purnima.Saptarshi and Vrindaban attested her virtue.Sama's husband was Charuvaktra or Chakeva. The festival is celebrated throughout Mithila with great gusto.Clay toys are made on the occasion and characters are represented by them.The last day is the saddest day when Sama is believed to have left the life of a bird and sent honourably to her husband's home.These songs ridicule the slanderer and praise the brother. This is a very interesting game,where plenty of songs and actions are exhibited. Here are a few songs showing sentiments,emotions and plenty of memories of the chidhood spent at father's house.

(Courtesy-A Survey of Maithili Literature--R.K.Choudhary.)


(1)
Koney bhaiyya aanthin aaler jhaler, koney bhaiyya aanthin pator
koney bhaiyya aanthin sankha churi, koney bhaiyya aanthin sindoor
koney bahino pinhthin aaler jhaler koney bahino pinhthin pator
koney bahina pinhthin sankha churi koney biahino pinhthin sindoor
badka bhaiya aanhthin aaler jhaaler majhla bhaiyya aanhthin pator
sainjhla bhaiyya aanhthin sankha churi chhotka bhaiyya aanhthin sindoor
badki bahino pinhthin aaler jhaler manjhli bahino pinhthin pator
sainjhli bahino pinhthin sankha churi chhotki bahino pinhthin sindoor


(2)
Gaam key adhikaari tohen majhlaa bhaiyya ho
bhaiyya haath das pokhri khunai deho
champa phul lagai deho hey
phulwa lorhei ta bahini ghami geli hey
aahey gham gelani sir key sindoor naina ker kajar ghamali hey
chhatwa lana doudal ailkhin badka bhiyya hey
baiso bahino eiho judi chhahari ki hamaro key ashish diyo
kathi bajhayab ban tittir hey
aahey kathi bajhayab raja hans chakeva
jaaley bajhayeb bahino tittir hey
aahey raub sa bajhayeb raja hans chakeva
khel karu hey bahino khel karu hey
bhaiyya jhatayal phool bahino haar guthu hey
aahey seho haar pinhthin bhaujo
bahino khel karu hey


(3)
Chanan birhich tar thath bheli bahino sey falna bahino
taakathi bahino bhai ke batiya
ehi baat aauta bhayya sey falna bhaiyyahey
dekhi lebinh bhari aankhiya
bahinya pasaari janu kanhak hey falna bahino
fatat bahino bhai key chatiya

(4)
Chaur, chaur, chaur
hamra bhaiyya kothi chaur.
chhaur chhaur chhaur
chugla ghar mein chhaur
chugla karey chugli
bilayyia karey meow
chugla key jeebh ham
nonch noonch khaun


(5)
Brindaban ma aagi laagey
koi na mijhaavey hey
hamar bhaiyya falna bhaiyaa
daud daud mijhave hey



(6)
Sama hey chakeva hey
nahiraa nai bisraiha hey
sasura ma puja pai ha hey
koral khet mei rahi ha hey
jotal khet mei rahi ha hey
rangei rang patiya oochhabhi ha hey
dhepa forhi forhi khai ha hey
os pibi pibi rahi ha hey
hamar bhai ka aasis diha hey
aagila saal pher aaiha hey


adopted

Sunday, 23 October 2011

What are main sources of company to repay his debts?

So, above questions’ answer can be given after making fund flow statements.

Definition of Fund

Fund means working capital. If current assets of company is more than current liability of business, it is called working capital and working capital’s other name is Fund.

Fund = Working capital = Current assets – Current liability

Definition of Flow of Fund

Flow of fund means movement of fund. I take the example of air; we can feel its movement or flow of air. Same thing is happen with fund, due to the activity of business fund is transfer from one asset to another assets. If fixed assets are converted into current asset or fixed liability is converted into current liabilities, these are the flow of fund. But if current assets are changed with current assets or current assets are changed into current liabilities, then, there is no flow of fund because there is no change working capital. Suppose, we get the money from debtor, this is not flow of fund because, working capital is not changed. Both items of current assets and when current assets change into current assets, there will not be change in working capital.

Flow of Fund = Fixed asset changes into current asset or current asset changes into fixed assets

Or

Fixed liability changes into current liability or current liability changes into fixed liability.


Definition of fund flow statement

Fund flow statement is a statement which shows the inflow and out flow of funds between two dates of balance sheet. So, it is known as the statement of changes in financial position. We all know that balance sheet shows our financial position and inflow and outflow of fund affects it. So, in company level business, it is very necessary to prepare fund flow statement to know what the sources are and what are applications of fund between two dates of balance sheet. Generally, it is prepare after getting two year balance sheet.

According to Prof. Anthony, “The funds flow statement describes the sources from which additional funds were derived and the use of which these funds were put.”

Fund flow statements are known with different names

Statement of source and uses of funds

Or summary of financial operations

Movement of working capital statement

Or

Fund received and distributed statement

Or

Fund generated and expended statement.

Steps for making Fund flow statement

First Step

Making of statement of Changes of Working Capital

For making of fund flow statement. It is very necessary to make statement of changes of working capital. Because net increase in working capital is use of fund and net decrease in working capital is source of fund. So, it is duty of accountant to make statement of changes of working capital. Making of statement of changes working capital is very easy and simple.

We take two balance sheets, one is current year balance sheet and other is previous year balance sheet. Then we separate current assets and current liabilities.

If current assets are more than previous year current assets, it means increase in working capital.
If current assets are less than previous year current assets, it means decrease in working capital. Because, relationship between current assets and working capital is positive and if any changes in current assets, working capital will change in same direction.
If current liabilities are more than previous year current liabilities, it means decrease in working capital.
If current liabilities are less than previous year current liabilities, it means increase in working capital. Relationship between working capital and current liabilities are inverse.

Statement or schedule of changes in working capital

----------------------------------------------------------------------------------------
Particular--------------- ↓ previous year ↓ Current year ↓ Effect on working capital
-----------------------------------------------------------------------------------------
-----------------------------------------------------------↓ Increase ↓ Decrease
----------------------------------------------------------------------------------------
Current Assets

Þ Cash in hand
Þ Bills receivable
Þ Sundry debtors
Þ Temporary investments
Þ Stocks / inventories
Þ Prepaid expenses
Þ Accrued incomes
--------------------------------------------------------------------------------------------
Total current assets----------- ↓xxxx ↓ xxxxx↓
----------------------------------------------------------------------- -----------------

Current liabilities

Þ Bills payables
Þ Sundry creditors
Þ Bank overdraft
Þ Short term advances
Þ Dividends payables
Þ Provision for taxation
---------------------------------------------------------------------------------------
Total current Liabilities ----------↓xxxx ↓xxxx ↓
------------------------------------------------------------------ -------------------
Working capital
CA- CL
---------------------------------------------------------------------------

Net increase or decrease in working capital =

Increase in working capital – Decrease in working capital

2nd Step

Statement showing the fund from operation

Because is the source of fund and will show in fund flow statement’s source side. So before making fund flow statement, we must make statement showing the fund from operation.

Operation means business activity and fund from operation means profit from business activity. So, you will easy understand that profit from business activity between two accounting period must be the source of fund.


Statement of fund from operations
------------------------------------------------------------------------------------------
------------------------------------------------------------------------>↓ Amount ↓
-------------------------------------------------------------------------------------------

Closing balance of profit and loss account or retained earning as
Given in the Balance sheet
Add non –fund and non operating items which have been already
Debited to profit and loss account1. depreciation
2. amortization of fictitious and intangible assets

Þ goodwill
Þ patents
Þ trade marks
Þ preliminary expenses
Þ discount on issue of shares

3. Appropriation of retained earning such as

Þ Transfer to general reserve
Þ Dividend equalization fund
Þ Transfer to sinking fund
Þ Contingency reserve etc.

4. Loss on sale of any non current or fixed assets such as

Þ Loss on sale of land and building
Þ Loss on sale of machinery
Þ Loss on sale of furniture
Þ Loss on sale of long term investments

5. Dividends including

Þ Interim dividend
Þ Proposed dividend

(If it is an appropriation of profit and not taken as current liability)
6. Provision for taxation (if it is not taken as current liability)
7. Any other non fund / non operating items which have been debited to P/L account

-----------------------------------------------------------------------------------

Total ( A)-------------------------------------------------------> ↓ XXXXX ↓
-------------------------------------------------------------------------------------
Less Non –Fund or non operating items which have already been credited to profit and loss account
1. Profit or gain from the sale of non current / fixed assets such as

Þ Profit on sale of land and building
Þ Profit on sale of plant and machinery
Þ Profit on sale of long term investment etc.

2. Appreciation in the value of fixed assets such as increase in the value of land if it has been credited to profit and loss account
3. Dividends received
4. excess provision retransferred to profit and loss account or written back .
5. any other non operating item which has been credited to profit and loss account
6. opening balance of profit and loss account or retained earnings as given in the balance sheet
-------------------------------------------------------------------------------------
Total ( B)--------------------------------------------------------------> ↓ XXXXX ↓
----------------------------------------------------------------------------------------
Funds received from operation or business activities = total ( A) – Total ( B)

You can make also above statement in t shape adjusted profit and loss account form .

3rd Step

Fund flow statement

--------------------------------------------------------------------------------------
-------------------------------------------------------------------> ↓ Amount ↓

-------------------------------------------------------------------------------------
A ) Source of funds
1.fund from operation ( balance of second step )
2.issue of shares capital
3.issue of debentures
4.raising of long term loans
5.receipts from partly paid shares , called up
6.amount received from sales of non current or fixed assets
7.non trading receipts such as dividend received
8.sale of investments ( Long term )
9.decrease in working capital as per schedule of changes in working capital
----------------------------------------------------------------------------------
total -------------------------------------------------------------> ↓ XXXXX ↓
---------------------------------------------------------------------------------
Applications or uses of funds
1. Funds lost in operations ( Balance negative in second step )
2. redemption of preference share capital
3. redemption of debentures
4. repayment of long term loans
5. purchase of long term loans
6. purchase of long term investments
7. non trading payments
8. payment of tax
9. payment of dividends
10. increase in working capital ( As per positive balance of ist step )
-------------------------------------------------------------------------------------
total --------------------------------------------------------> ↓ XXXXX ↓
--------------------------------------------------------------------------------------
Chapter 7: Funds Analysis, Cash Flow Analysis, and Financial Planning


--------------------------------------------------------------------------------

1. According to the accounting profession, which of the following would be considered a cash-flow item from an "investing" activity?

cash inflow from interest income.

cash inflow from dividend income.

cash outflow to acquire fixed assets.

all of the above.

2. According to the Financial Accounting Standards Board (FASB), which of the following is a cash flow from a "financing" activity?

cash outflow to the government for taxes.

cash outflow to shareholders as dividends.

cash outflow to lenders as interest.

cash outflow to purchase bonds issued by another company.

3. If the following are balance sheet changes:
$5,005 decrease in accounts receivable
$7,000 decrease in cash
$12,012 decrease in notes payable
$10,001 increase in accounts payable
a "use" of funds would be the:

$7,000 decrease in cash.

$5,005 decrease in accounts receivable.

$10,001 increase in accounts payable.

$12,012 decrease in notes payable.

4. On an accounting statement of cash flows an "increase(decrease) in cash and cash equivalents" appears as

a cash flow from operating activities.

a cash flow from investing activities.

a cash flow from financing activities.

none of the above.

5. Uses of funds include a (an):

decrease in cash.

increase in any liability.

increase in fixed assets.

tax refund.

6. Which of the following would be included in a cash budget?

depreciation charges.

dividends.

goodwill.

patent amortization.

7. An examination of the sources and uses of funds statement is part of:

a forecasting technique.

a funds flow analysis.

a ratio analysis.

calculations for preparing the balance sheet.

8. Which of the following is NOT a cash outflow for the firm?

depreciation.

dividends.

interest payments.

taxes.

9. Which of the following would be considered a use of funds?

a decrease in accounts receivable.

a decrease in cash.

an increase in account payable.

an increase in cash.

10. The cash flow statement in the United States is most likely to appear using

a "supplementary method."

a "direct method."

an "indirect method."

a "flow of funds method."

11. For a profitable firm, total sources of funds will always total uses of funds.

be equal to

be greater than

be less than

have no consistence relationship to
f


t


r






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In this plan incentive is given to a worker, who is fast and completes work before the standard time to complete a job, However, a minimum base-wage is guaranteed to a worker, who completes the job up to the standard time, fixed for this job.