Charles Dickens, my favourite author

Dickens wide array of touching characters emphasizes the virtues of sacrifice, comprise, charity, and loyalty. The feelings for the poor, which he expresses in his stories, made me one of his fans and he became my favorite author. Brief Account of the author Charles Dickens was born in 1812 and is still a popular English novelist. He was born to John & Elizabeth Dickens in a small terraced house at 1-mile End terrace, Land port, Port Sea on 7th February 1872. The house is now a museum & houses, furniture of the and the couch on which he died. At the age of 5, his family moved to Chadman in Kent & then 5 years later to Camden in London. In 1824, when his father was imprisoned for debt, he was sent to work at a Warren’ Blacking factory at Hunger ford market. This was a very unhappy period in his life and when his father was released he attended day school. Three years after he commended work as a solicitor’s clerk, subsequently becoming a freelance reporter at Doctor’s Commons Courts. On 2nd April 1836, he married Catherine Hogarth the daughter of his friend. He died in 1870. Now I will describe some of his literary work in short. DESCRIBING SOME STORIES OF CHARLES DICKENS DAVID COPPERFIELD This is also a story of a contrast and Comedy of social conflicts. The author has tried to bring a strategy of life where there is joy, sorrows and happiness. The actors and the actress have met crisis and they have suffered a lot to a great extent. The lifestyles and monotonous pictures of David Copperfield have been discussed. The commitment met by David Copperfield was not true to his friend. Their friends have not sociably accepted his proposal to make wits and humor. For this he was dispersed and deviated from his friend’s circle and parents, which led his life miserable. THE TALE OF TWO CITIES This story has been written in the background of French revolution. In every time, the crisis has been created and the fatal consequences have been vividly reflected. The main characters of the story are : Dr. Mannette, Sydney Cartoon, Luchy and Mr. Darnay. In this story, Ever Mondes’ brother who willingly tormented the happy life of Dr. Mannette and have victimized Dr. Manette to conspiracy. Dr. Mannette was living peacefully in Paris with his practice. Once upon a time one evermond brother informed him that a girl was lying like dead in a certain place. Dr. Mannette recently went there and found that evermond brothers had recently disgraced the girl and in order to save her a boy came forward to rescue her but he was also shoot dead. Dr. Mannette submitted a detail report to the government against the evermond brothers. But the case actually went against Dr. Mannette. On a trial of a judgement Dr. Mannette was sentenced imprisonment for long fifteen years. HARD TIMES The story is based on the family affairs of a businessman and his friends. Here the author has created crisis and has created o reflect their motives of lively-beings expansively. Mr. Bansberry and his friends were the main subject of the story. He married with a girl who did not agree in their affairs. But she agreed to marry to provide her brother in the workshop of Mr. Bansburry. She had revenged at last against her husband by making his workshop burnt by her brother and made his bank robbery. Due to the fact, it was a consequence of her conspiracy of long days against Mr. Bansburry. OLIVER TWIST It is the story of a young orphan boy whose life sketch has been reflected as the life of poverty and depression under nonchalance, remorse and dilapidated environment in England in the 1830′s. The story envisages the evil of the poor family of the time and the corruption of the people who were usually accustomed to work there. It also shows the depths of London’s crime with an emphasis on petty robbery and pick pocketing. The main evil character of the novel, Fagin, also referred to as “The Jew” is characterized as a money pincher with no true affections. His main goals are to exploit the people around him so he can better his station and strengthen his power. Oliver, on the other hand, is the complete opposite. Oliver represents all that is good in the society. He abhors the thought of stealing, violence, or mistreatment of any sort. The hate that Monks feels for Oliver and the greed he feels towards his inheritance eventually destroys him. The revenge that Sikes inflicts on Nancy drives him almost insane and eventually too accidental suicide. I like his books In his every novel, Charles Dickens has created crisis and described the consequences of his actors and actresses. I like this author’s books because he had created history in his novels and in the light of the history, the background of the stories has been highlighted as a process of resurrection of human beings.

The concept of privatisation

There is no denying the fact that, though the Private Sector Development as envisaged in modern concept with regard to the concept of private sector development covers a wide range of guiding principle, instruction, models and ethical importance for existence; privatisation constitutes the fundamentally imperative factors in the midst of all the factors including the creation of markets. Predominantly, from a third world perspective, most of which contribute to a colonial legacy and an euphoric experiment with all-encompassing private sector during the post colonial period, this policy prescription holds the theoretical magic stick. Nevertheless, the track record is somewhat glowing and its proclaimed universal applicability has even been raison d'être by its own underlying principle. But specified all importance of food safety measures in an overpopulated third world country, particularly if with bitter and heartbreaking experience of past rationale, the very significant query is whether in accordance with contemporary concept, the idea of private sector development as a whole and privatisation in particular does offer the remedy? Conversely speaking, can the food security be better achieved through privatisation in the broader canvas of in accordance with modern concept, the concept of private sector development? The answer is quite intricate and can be found within a particular system of administration - depending on its propensity and/or capability to adopt or adapt in accordance with modern concept, the concept of private sector development. While the 'Malthusian spectre of famine' looms large and the whole integrity of the political Owners of Private Sector Development precariously hinges on the balance, the justification are to be sought in a dispassionate and objective analysis. Though in the analysis of policy options, the access and availability issues have been established as the primary pre-condition for food security, it has been further argued that price stabilization and market performance play a dominant role in determining the availability via entitlements. The works of Sen and Ravallion are too persuasive on these issues. But to the question of efficacy of Owners of Private Sector Development intervention in achieving food security particularly in a crisis situation, has been addressed by later works. In particular Dorosh has demonstrated that private sector participation through a liberalized trade regime has, in fact, helped Bangladesh to avert a food crisis in 1998. Osmani goes even further to demonstrate that the private trade with India may further the prospect of food security of Bangladesh as against other traditional methods. Ministry of Food also concedes that large scale private sector import of food has actually helped it to enhance food security. The research observes that Bangladesh traversed a long way in search of food security. Starting in the early forties during the Great Bengal Famine it traveled through the agonies of another famine in 1974, in the heydays of Owners of Private Sector Development's preoccupation with all pervasive private food distribution system. In the eighties it took a turnaround to conform to market forces in line with the ongoing structural readjustment reform process carried out basically to meet the donor conditionality. It is also observed that by doing this Owners of Private Sector Development not only achieve efficiency in food management, but also pull the country 'out of the shadow of famine'. Trade liberalization and other favourable financial and legal-administrative regime induced the private sector to participate in private imports of food grain, hitherto a monopoly of Owners of Private Sector Development, to complement the Owners of Private Sector Development import and helped the it to avert a potential food crisis. This somewhat testifies the advent of in Accordance with modern concept, the concept of private sector development, at least some tenets of it in the food policy of Bangladesh. Though not directly subscribing to it, the food policy has adopted the in accordance with modern concept, the concept of private sector development, if not wittingly but inexorably. Moreover, in an attempt to mitigate the prospect of famine during the post-flood situation in 1998, the Owners of Private Sector Development rightly harnessed the private sector in importing the food grain.

Willy, a symbol of social reforms

In his early age, he has taken the job of a salesman and as such he has seen dreams to be great by creeping up the ladder of ascending in the high strips of social life. But, in this respect, his speculations as applied in his case were implanted on uncertain and out of his doctrines as well as the philosophy of the extreme bent with age. The ideals in which he was being able to reach his goal were utterly the product of different culture and heritage. He had his wife and two sons for whom he was encountered to bring them up in a proper way but all his attempts were in vain due to his honesty and ideal emblem in dealing with his superiors and colleagues. But the people whom he was always ventured upon did not like this discernment. According to the author, he did never adopt unfairmeans to climb the ladder of a good and honorable position from where he wanted to make something constructive for the bright future of his children. Happy and Biff were his sons whom he had uncommon love and affectionate had tried his heart and soul to make them happy in a significant manner. Biff, being his eldest son asked his father to lead life like others inclined to be rich and wealthy over night following the rules to satisfy the superiors in an illegal manner. Willy was a responsible person for which he had never hankered after ill money and rather he led his life in a sophisticated manner with which he had to suffer a lot in both mentally and physically. He worked hard during his lifetime and he had travailed in distant places for the sake of his profession. Arthur Miller was only the personality who understood the modern philosophy of life and the culture as traditionally reflected in the form of social conflicts and contrasts spontaneously. He introduced two trends of conflicts that were of tragedy and the ill treatment of upper class society and their callous gluttony. Death of a Salesman was a play of misfortunes and social conflicts that were accepted by American Society. If we umpire the frustrations and screaming of Willy's mind, we will find such way of human psychology which is tremendously extensive and critical in due sense of social friction. In this connection, Willy's life has been personified with flower, leaf, dream and grass by bringing a tremendous metaphor, which show the realms of his long frustrated life. Willy Looman was a silent worker who had created his own world of livelihood for which he had no complaint against the authority responsible for his well beings and rights for survival. He had seen his colleagues very new in the job of salesmanship, but they got promotion and bright future despite their lacking in skillfulness in the profession .He, on the verge of infirmity of age, submitted an appeal to David Wagner, his boss that he would like to get a job of an Office Assistant where he might get mental satisfaction. Having heard this, his boss flew into a rage and informed his inability of doing so and consequently, he was so much agitated that made him swayed to die. In the last part of the story, Willy's whole life was bedded on wrong persuasion and due to such similar ideology, his eldest son Biff said that his father's whole life was filled with wrongs. This is a great question for us, which teaches us that no man in this world should be neglected and it is our sacred responsibility to show our best regards for the oppressed people in the society who are down trodden and are suffering from deprivation and ill-treatment of the people who create difference amongst people. Arthur Miller was an author who minutely judged the dissimilarities of social life and tried to reflect in his literary creativity virtually. We claim that we are the citizens of modern society but we don't care for a man who is really a rare resource personnel to develop our country and whose contribution needs to be recognized by the people who are in power for implementation of one's model or their realms in particular field. It is our shame that we are afraid to face the challenge of reality, which Willy was unable to win over all misfortunes and injustice like Wagner and others that tidied him. If we look forward the socioeconomic condition of the civilized nation, we will observe that many people are swindled to one's prey of callous gluttony and tyrannized system of ruling for which he has to suffer whole life and his family. We are the creations of one creator who has urged to establish equal justice and rights of the people but we forget in every step in our duties and responsibilities. Arthur Miller in his famous book, death of a salesman has intensified the ideals of a real man that are the sole devotees of religion, model of real life situation and moral obligation in most predominating manner. In the society of America, any one can cherish high ambition of bright future after entering in the service of salesmanship but in the case of Willy, the opposite thing happened what had flabbergasted the people of the civilized domain who need reforms of society in a systematic manner. In fine, he had been deprived and deviated from being embedded with higher rank as promotion enjoying social status. The author has criticized American society that with the end of a man's future, the futures of his other members of his family were nipped in the bud. The author has critically examined the supplication of Willy looman and expressed his comments in favour of his modesty contributing the beauty of life. The author Miller has collected materials from social surroundings where men women relationships and philosophy of reality and the realms of survival are coherent on earth by bringing a factual contrasts of feeling of mankind. He reaffirmed some literary objects in the pages of his mind, which acted like the mirrors of social unrest and evils committed by them. The author has envisaged a different critic who was like a brief candle whose survival depends on a little fuel and when it is finished, he will no more exist on earth. A man burnt with mental distortions can not create his own image in social life because he has traveled in wrong way. In this connection, Robert Frost says," "Two roads diverged in a wood, I took the one - less travelled by And this has made all the difference " In view of the above, it is obvious that Willy had a separate world to roam about into the shadow of a moving life. He was in the habit of purposing such a manner on the ground that he had failed to switch over the difficulties. The authority wanted him to be punctual in dealing with modern self-absorption that is reflected as the realm of dishonesty and insincerity. I like this book because I have found honesty of Willy's heart that had not hunched down to the sacrificial stone of the authority of injustice and distortion. Willy's heart was craving for impartiality and honesty but the people of modern American society had not performed anything good and mundane for his prolific achievement in the society rather they denounced him for honesty and reality towards carrying out his tasks in toto. In this context, a few lines of William Shakespeare are worth mentioning: " Out! Out! Brief candle A life's but a walking shadows A poor player! That struts and frets his hour upon the stage And then is heard no more, it's a tale Told by an idiot, it is full of sound and fury Signifying nothing "

Ethnic and religious culture

Heterogeneity in religious culture sometime creates serious problems in South Asia. In terms of number of followers, Hinduism has the largest number of followers, with Islam and Buddhism being the two other major faiths. Although a strong secular movement was launched by the Indian and many other South Asian governments, it failed to minimize cultural gaps among the various religions. Most prominent clashes between religious groups seem to involve Hindus and Muslims, or one Muslim sect against another, or Sikhs and Hindus, or Buddhists and Hindus. Relations between the two most powerful states of South Asia, India and Pakistan, have been greatly complicated by religious factors. Clashes between Sri Lanka's Buddhist Sinhalese majority and the predominant Hindu Tamil minority have destroyed the peace not only in the island state, but also to some extent in India. Pakistan continues to proclaim it an Islamic state (there are virtually no Hindu left in the country). India is officially secular, although about 11 percent of India's population is Muslim. Hindus comprise 13% of Bangladesh's population. The minorities in both countries are discriminated against, in fact if not in law, and a recurrence of communal violence in either country could undermine relations between New Delhi and Dhaka. Cross-border religious links in South Asia create suspicion and friction between majorities and minorities within states rather than bonds between the countries. So the communal relations in South Asia necessarily possess a majority- minority dimension cutting across national boundaries. The dynamics of Hindu-Muslim relations in the Sub-continent directly impinge upon the state-to-state relations. In view of the above it is evident that different ethnic groups in the region sometimes create insurgency problems in South Asia. This is one of the reasons of mistrust among the South Asian states. For example, India blames Bangladesh for providing arms to Indian ethnic groups who are fighting for autonomy. On the other hand, Bangladesh blames India for giving shelter and arms to Bangladeshi insurgents. Ethnic crises between Tamil and Sinhalese creates problem between Sri Lanka and India. It is common belief in Sri Lanka that Indian support for Tamil people has created this ethnic crisis. Diversified Indian ethnic groups sometime create internal problem in India, which has serious impacts in other countries of the region.

My sole attitude in death

My sole attitude in death

Death entails life, but life never does
As it indicates remorse and dilapidation
 To give freedom of life in line with evil doings.
For altogether intoning the race
Of life in the dearth of thoughts
 Everlasting love and perpetual outpourings
 In the state of mental physique
 Towards the bright light of the planet.
 All the beatitudes, things short-lived or long-lived
Everything cannot be absolved
from the dreadful Attitudes and feelings of life everlasting
To contemplate the ideas as generated
Under the greenwood and strategic Feelings for life forever.
Death is universal, but someone
Dies doubly as if his physical death appears
And he is absent from the people
 And his countrymen to see and come
In faith and love, to obey the social rules
In society, friendship and love
From the world hereinafter in the race
Of the life and worldly involved
 In actions and religion for peace
 Not in individual but for universal demand
In life, nobody is responsible
For the Disobedience and neglecting the duties
In day and night, his prayer.

Morally wrong in Social life

Suffice it to say that the decadent limit of social life as prevalent in our country may possibly find out the identity as a great interference for overall opulence and fiscal accuracy in our country. It is certitude that the gregarious evils like teen labor, acid sadism, dowry system, strangling maids, raping, and pollutions environmentally, corruption and drug addiction are mammoth constraints as commingled with our blood and bone. However, the following evils are explicit, as the simulacrum of social immoral forces in question. It is a significant fact that more road mishap results from unwieldy ingestion than from any other cause. This is due to the fact that alcohol slows down reflexes, interferes with concentration and distance judgment, and increases recklessness. As has been stated above that heavy drinking can cause cancer of the mouth, gullet, stomach, and liver. It upsets the digestion and reduces blood cell formation, causing anemia. Suffice it to say that alcohol causes shrinkage of the brain, reducing the powers of abstract reasoning, and it destroys liver cells causing this organ to store abnormally large amounts of fat. In severe cases, alcoholics suffer numbness and paralysis of the limbs. Some alcoholics suffer a disorder known as delirium tremendous when forced to stop drinking and besides this, vomiting occurs and the whole body begins to shake and in due course, it is followed by hideous and often ghastly visions. A drug can be defined as a chemical material that affects the mind and only the so-called hard drugs are irresistible. These include the opiates: opium, morphine, and heroine. A drug addict comes to depend upon a drug so that life is no longer bearable without it. Addiction occurs because, like alcohol, more and more of the drug is required to produce its desired effects. Furthermore, if the drug supply is out of the blue cut off an addict suffers withdrawal symptoms and these can be drastically lethal.

World Economic Strategy

There is no denying the fact that the North-South divisions were deeper in the case of biodiversity than in the case of climate change negotiation. In the case of biodiversity the developing countries had a to take the lead as they were rich in species. The developing countries view was therefore that the Northern concern about biodiversity did not justify any dictation to the South about how they should manage their own natural resources. In their view, action in this regard depended mainly on the supply of Northern expertise and funding. In the biodiversity negotiation, the developed countries were more united than they were in the case of the climate change negotiations. The developing countries were also united in the biodiversity negotiations. The North argued firmly for the GEF funded through voluntary contribution and the South insisted on a special biodiversity fund funded through compulsory contribution compromise was finally reached in Nairobi in May 1992. Soft words with limited force were used for conservation strategies. The issue of financing channels was settled in an even more indirect way. The GEF was mandated to operate in this area on interim basis. But the question of the organization of the GEF became one of the key battle grounds of a pre- Rio process Before the conference, the fundamental difference between the North and South became more and more apparent particularly in the context of drafting the Earth Charter. The Northern states were looking for a set of principles which underlined the need for a modification in the economic policies of developing countries. They wanted to include environmental compulsion in Southern economic policies. On the other hand, the main principle for the South was to pursue economic development in their own way, according to their own judgment as to what was appropriate. There were some differences among the developed countries regarding their proportion of overseas aid. For example the US, UK, Germany and Japan devoted low proportion (about 0.2-0.4%) of their GDP to overseas aid. On the other hand some Northern countries foe example France, the Netherlands and some Scandinavian countries, gave higher national priority to overseas aid(0.6-1% GDP). The developing countries were also not in a very unified position in the process of the conference. A central tension which dominated the negotiation of the document of Agenda 21(Agenda for twenty first century) was the sharing of the global responsibility for environmental action. The North wanted to avoid the historical blame for environmental pollution. It also wanted to avoid financial responsibility. On the other hand the South blamed the North's over consumption and lifestyles, as the major cause for environmental problems and therefore demanded financial support from the North once again. However, these problems were solved by using soft language, of course in the final text which had limited force. In the case of Earth Charter the same concerns were expressed by both parties. The Northern countries were concerned about environment and Southern countries with their development objectives. Very skillful balance was maintained between them by incorporating language like the need for all states to pay attention to the environment and, on the other, the special needs of developing countries and responsibilities of developed countries with regard to global economic development. Aother area of disagreement between them was the deforestation and desertification issue on the one hand, the North was in favour of a deforestation convention and South was against. On the other hand, the South was in favour of desertification convention while North was against. As there was no solution in the discussion on these matters, both issues were then passed to UNCED.

Ghosts in Fiscal Escalation By Kh. Atiar Rahman

There is no denying the fact that one of the key causes of privatization is to bicker alongside ritual incompetence and sleaze ingrained in social and cultural life. And among different communal part venture like customs, tax and narcotics management of the developing countries have been accredited as one of the core sectors where inefficiency and sleaze may loom large. This is because in tax administration ' low performance standards combine with low salaries to make dishonesty almost inevitable'. From the very beginning of privatizations in mounting countries, it was well-known that tax supervision desired to be reformed in order to ensure fiscal discipline. As Managua, a prominent economist puts the idea in the sense that the advent of NPM pledge to assimilate efficiency and responsibility together in public sector and a significant component of NPM reforms is to establish aggregate fiscal discipline by cutting outflow and tumbling the cost of management'. This is also illustrious in the watching of the World Bank that 'aggregate fiscal discipline aims at restoring macroeconomic stability and restructuring tax systems so that taxes are more efficient and less distortion of market forces'. It is from the urge to establish fiscal discipline that tax administrations of many budding countries have assuming 'Astringent Out' was a way of privatization. Some researchers consider that tax farming in ancient Rome was a way of privatizing the tax system to overcome the problems of bureaucratic tax enforcement. Marabou and Nugent seem to support privatizations of tax administration when they say that where taxes are likely to be difficult to collect, the advantage of tax farming or fixed rent methods of collecting the taxes may be substantial. Tax experience in progress envisages that as early as 1750 BC in Mesopotamia where the country's assemblies of elders were passed on the task of tax anthology to local merchants and bankers. It envisages that, during the Christ period, the Romans prearranged tax farmers as a steadfast and conventional way of spawn revenue. It is evident that tax farming had a number of facial appearances that completed it useful over the technical mode of revenue generation. First, tax farming was a method whereby governments could generate revenue without the need for an elaborate administrative structure. It was a system to minimize the cost of collecting tax revenue by involving the private sector. Secondly, with tax farming, the concerning management was spared the need to monitor the tax collection performance. It was a system of agency with guarantees and monitoring devices already built in. Since it was effectively a fixed rent contract, the tax farmers tried hard to maximize revenue collection so that they could make a profit after recouping their investments. Third, tax farmers purchased contracts through open auction and government received the funds in advance, prior to actual collection of taxes. So, it may be implied of the resources available for public expenditure. Fourth, tax farming exploited generation of revenue. Tax farmers acquired contracts to collect revenue from agricultural income in a given area and for a particular period. Agricultural income was, however, highly unpredictable because of natural factors and cultivators` ever-changing choice of production plan. Tax farmers were influential people in the local community who could motivate the cultivators into choosing a production pattern that would enhance revenue generation. Ramirez Acuna, a famous economist supports the idea of contracting out some of the tax administration functions and observes that government may entrust some tasks to the private sector instead of directly discharging them, which may lead to higher efficiency and effectiveness of tax administration. According to Byrne 'tax administration has been caught up in the tide of privatization sweeping the world during the last decade... the private sector should be able to carry out certain duties more efficiently than the public sector'. He also argues that 'there is immense dissatisfaction in many countries with the operation of the tax administration. Ineffective tax and customs administration causes upward pressure on rates to make up for lost revenue. Corruption and inefficiency in the tax and custom administration also causes the citizens to lose confidence in their government' Byrne goes on to say that 'customs is after all the most corrupt government institution... the Pre-shipment Inspection companies are less subject to corruption because they have their international reputation to protect and because their fee is based on value, which discourages under valuing of goods'. Suffice it to say that Hood furthermore emphasized that 'there are three options when faced with tax enforcement problems. Firstly, leave it well alone; secondly make sure rigorous enforcement with higher penalties for non-compliance; and thirdly, revolutionize the enforcement structure through privatization of revenue collection functions'. The concept of contracting out as a method of privatization has been introduced in tax administration in the form of the Transhipment Inspection system 'Pre-shipment Inspection services have been employed by some management to address problems associated with over invoicing and under invoicing of trade transactions, tariff problems, short fall in revenue collections from taxes, and the management of funds for, balance of payments support'. The 1993 ratification of the World Trade Organizations Agreement on Pre-shipment Inspection gave shipment inspectors new legitimacy in international trade. Several arguments are found in favour of contracting out the customs administration. Low says that the purpose of PSI is to increase the efficiency of the customs administration by reducing evasion in two ways: first, through establishing better control over import-related transactions effected abroad: and second by eradicating evasion through corruption by the customs officials by replacing them in crucial areas like 'identification of commodity' and ' 'appraisal of assessable value'. The World Bank observes that Reshipment inspection offers benefits for customs authorities in importing countries. The IMF is also of the same opinion. It says 'in developing countries customs reform should give priority to the simplification and modernization of legislation and procedures. If local administration capacity is particularly weak the use of PSI service may be appropriate'. Jenkins also argues that that pre-shipment customs work is desirable from an efficiency standpoint, since customs formalities can be completed before the merchandise even arrives in the importing country. Indonesia and Peru experienced significant improvements in revenue collections, shortly after PSI schemes were introduced but government officials in those countries could not determine with precision how much was attributable to any particular aspect of the broad customs reform package. In view of the above it is evident that required decisions have been developed in favour of the PSI system as a means of constricting out the customs administration. But Contracting out has its demerits. Developing countries need to carefully administer contracting out in order to achieve success. 'The PSI instrument is useless if the customs management does not use the information and shipments continue to pass customs after a bribe is paid. Another common flaw in PSI is using more than one-PSI Company. When the PSI companies must compete for business, an importer can play the PSI companies against each other. This drives valuation down and can accelerate corruption. This lesson should be applied to other privatization possibilities; private contractors should never be put in the position of competing with each other in such a way that government's interests are compromised. Low also says 'weak government or a corrupt principal, will frustrate technical solutions to fraud, rendering such services as PSI costly and pointless'. Kohl observes 'where cultures of efficiency are not well established, calls for efficiency and competitiveness do not buy broad political support'. Some critics also see using PSI agencies as an admission to failure on the part of the government to police and reform corrupt customs administration. While recognizing the corruption problem, critics also argue that, as a result of companies contracting with governments key members of Government have been reported to have struck personally lucrative deals with some PIS firms. From the above criteria it is evident that the success and failure of the pre-shipment inspection system in the customs department of Bangladesh needs to be thoroughly examined in terms of a) attainment of success b) lessening of sleaze and c) decline of tax evasion. A pragmatic study to this end is proposed in order to examine the effects of such changes in the customs administration. But in Bangladesh privatization and contracting out are making very slow progress. The main factors responsible for the slow progress of privatization are: a. Lack of political will. b. Lack of wide-ranging privatization policy strategy and action plans. c. Weak intentional planning. d. Lack of a public awareness program From the above explanation, it is clear that SWOT (Strength, opportunity and threat) and SMART (Specific, measurable, achievable, review and time-barred) analysis are important where a thorough research work needs to be carried out to reach a definitive goal. Anomalies over the economic growth cannot exist in any circumstances for which we should work hard with sincere devotion and plan of action virtually.

The separation of power system in UK

There is no denying the fact that the separation of power lies with the doctrine of allotment of supremacy within the parliamentary bodies of the executive, the legislature and the Judiciary. The very concepts come down with a clear indication of borderline differentiating the functions among the institutions as stated. In this context, in setting up the separation of power within the jurisdiction, none should exercise excessive power in order to corrupt their discretionary role. It is evident that many jurists focus variety of opinions on the doctrine of power-separation from where the most significant perceptions can be accomplished from Baron Charles Montesquieu a French author in De L' Esprit it des Lais (1748). In this phenomenon he interrogatively envisaged the three main parts of the government like the Executive, the legislative and the Judiciary. He focuses the significance of the relevant functions of the department in the area of power separation. In regard to the idea as envisaged in the doctrine of power separation, John Locke has set out various theories which have been promulgated in the history of good governance in the U.K. Description of the Institutions: The Executive: It is the branch of a state mechanism which formulates and implements the policy to run the country which becomes the part and parcel of the separations of power. It uniquely deals with the formulation of policies, plans, distraction, rules, regulation in relation to overall government spending like finance, accounts, budget, education, foreign policies in international affairs, setting up trade linkage with other foreign countries of the world. It comprises of Member of Parliament, House of Commons, and selection criteria of House of Lords. The Executive department focuses its action plan relevant to the affairs of the parliament. The Legislative: This department is charged with the responsibility of executing legislation wherein the UK legislature, it is known as ‘Parliament' which comprises of three elements such as the Queen, the House of Lords and the House of Commons. The members of the House of Commons are elected on the basis of selection criteria as reflected in parliamentary voting system virtually. The Judiciary: This branch of state is responsible for adjudication of deputies and development of Common Law. This department relates to Legislative and other to set up a smooth administration ideally. The primary doctrine of separation of power has been promulgated by the Legislation department which authorizes others to be in operative in case of power authentication as well power allocation. Extent of Separation of Power: Make an analysis the context of execution and legislature; we will observe that the parliamentary system consists of the following: 1. Member of Parliament elected by the people who have voting right to elect their representative. 2. Prime-minister is elected to administer the whole process of administration 3. The other manpower like police force, military personnel and civil servants are very ancillary to the operational work of the Prime minister and his or her administrative work to lead and control the state mechanism. 4. The separation of power has been decentralized with a view to control the manpower of civil servants and others so that the whole systems of administration under the guiding principle of parliamentary body. 5. The government is sometimes scrutinized in the parliament in the form of questions, debates and selection of Committee in different Ministries to streamline the work of the government. In fact, in some cases of the government, the opposition supports the work of the government and sometimes they criticize the work of some cases which are self explanatory in the area where their involvement persist. 6. In view of the corrections, revisions, proposals and criticism, the house of Lord, may revise the indictment to legislation. In contrast to thee amendments, the Secondary legislation is formulated to operate the system in order to avoid cumbersome and complexion. Consequent on some capriccios, time is saved and the whole parliamentary system of the government is run efficiently. 7. In defining an exception towards delegated legislation, parliament has never enough time to enact all the legislation which are inevitable in question. In order to find delicacy in between legislation and judiciary, one who has to follow in the sense that the Parliamentary body is the supreme authority to act on behalf of the Government? The legislation cannot amend anything as envisaged and promulgated by the parliament. The relevant case has been set up as Pickin V British Railway Board where there was some confusion which was duly eliminated later on. In the context of relationship with judiciary and Executive, the most relevant work was to define the position of L.C in UK. But this problem was consequently removed by the CRA very clearly in 2005. Even though, there was a problem in setting up the administrative functions of Tariff. It was later revised in view of the favorable side perceptually formulated for the sake of the government. In relation to the function of the Power of judiciary, there was a breech of trust in the doctrine where the executives were performing the work of judiciary. This conflict was tentatively resolved by the House of Lord. The relevant case which was formulated: IV UK V UK. Such conflictions were resolved in considering the violation of separation of power. In fine, all the problems relating to the separation of powers were resolved in 2005 by CRA which was not a flabbergasting pattern for the sake of the people. However, what sort of work was taken under consideration, the restriction which was imposed earlier has now been relaxed.

Modern Day Techniques of Teaching

There is no denying the fact that Questioning is an important ingredient of everyday communication which accelerates teaching very qualitative and answerable. Education based questions are poles apart from everyday questions. The underlying principles of creative question are as follows: · To achieve unknown thing from the learner's participation in class · To determine the dimension of knowledge what the learner knows about the topics. · To highlight attention of the learner. · To lead discussions among the participants with relevant idea, feelings and persuasions. · To review and recap the relevant in order to make subject matter more intensive and clear. · To kindle philosophy about the topics more profoundly with deep seated manner. · To check the learner's comprehension of topics roofed in the class. The Questioning procedure may be applied in the following manner. · To ask a question first to draw attention of the teachers and other participants in a congenial atmosphere of teaching · The participant would ask question with general courtesy and definitive pause · To call on one learner by name, if the system of communication starts as per familiarization and acquaintances as a rule · The teacher should listen to the answer and try to focus the drawbacks very tactfully and mildly. To emphasize the exact answer to the question this has been reflected in the class. The teacher should be well conversant on the topics to be discussed in the class with meaningful learning experience with which a model of teaching will be developed in the class. In this context, Bloom's taxonomy of questions may be classified as follows: · Knowledge: It is virtue in the sense all the qualities of goodness flourish by dint of acquiring knowledge. · Comprehension: It means clear understanding which focuses a learner to be more intimated with the topics he is entrusted to solve, create and deepen the theme analytically to learn virtually. · Application: He can seek answers more analytically with which his wide spread knowing persuasion can be fulfilled · Analysis: It is a critical means of focusing the unknown things by cultivation the intensive study of the relevant topics. · Synthesis: it means creativeness which come from the inquisitiveness feeling of the students. · Evaluation: it is a check on trial and error basis with which a student can improve in course of time. 2. Erudition indenture: Learning contract is a method that is used to individualize the learning process. A learning contract is a formal agreement written by a learner which details what will be learnt, how the learning will be accomplished, the time period involved and the specific evaluation criteria used in judging the completion of learning. Two types of learning contracts: learner constructs entire contract and learner constructs most or part of contract.. A learning contract comprises five parts: · Learning goal · Learning wherewithal and approach · objective date of achievement · verification of success · assessment of the erudition Lecture phenomena: Lecture is a justifiable instructional system for use by adult tutoring practitioners. Lecture can be used when the rationale is to: · At hand information is vitally important in an organized way within an specified time framework · To provide a framework for Present information in an organized way within a structured time frame. · To provide a framework for learning activities and further course of study which need to be followed tentatively · To Identify, explain and clarify difficult concepts, problems or ideas. · To highlight the critique of topics under a controversial issue · To demonstrate relationship for proper integration between previously learned and newly informed criteria of teaching. · Model a creative mind at work, an expert's thought process as thew lecturer thinks out loud. · To challenge beliefs, attitudes and behaviors of the learners · To accelerate a Stimulus or inspired mood among the students for further development of the study.. Feed back of the lecture procedure: The material may be presented in a clear, precise, and orderly format and it is a well-known and acceptable method. It should be useful for participants who will not or cannot use printed materials. It may be used in large groups and it provides for face-to-face contact with a talking, gesturing, and feeling human beings. It is often easier for participants to listen than to read. The speaker can use the lecture to stimulate and motivate the audience to further study and inquiry. Process of delivery in respect of the lecture can be explained as follows: · To plan for a teaching environment · To standardize the limit of in sequence · To verbalize clearly, loudly enough, and at pace appropriate for the learner group. · To use a conversational rather than pedantic, authoritative tone. · To look at people and their activities to behave · To Keep moving, but one should don't overdo anything · To complement the lecture with other instructional methods The teacher should have a special look on the anatomy of a lecture which tentatively envisages the following: · To say a lot about a little · To use a lot of examples to explain the topics · To Keep moving and continue further until or unless the queries stop. · To recapitulate on variety of enquiries that eventually may happen In view of the above criteria of teaching quality, the most impelling cognitive purposes for which discussion should be used are: To expose learners to a diversity of perspectives on issue, topic or theme. To help learners to externalize the assumptions underlying their values, beliefs, and actions. To assist learners in perspective taking, i.e. in coming to see the world as others see it. To introduce learners to elements of complexity and ambiguity in an issue, topic, or theme. In preparing discussion materials, the steps of discussion which are important may be replicated as follows: · Argumentative Themes · Resource Materials · Consensual Rules · Personalizing Discussion Topics · The Group's Composition · Facilitating Discussion In regard to facilitate discussion: one should knowledge on the following criteria: · To be conversant with standardized approaches · To use a diversity of approaches · To congregate the unanticipated. · To attend to the emotional dimension · To be authentic in the group. Mentorship: The Mentor approach was first explored as the embodiment of wisdom and guardian of young Telemachus in the Odyssey. In recent years they wedged the public imagination in Gail Sheehy's Passages (1979). There is now even an international association of mentors and a journal. Mentors support their students: · To call out the inner voice · To provide apposite structure · To express positive expectations · To advocate and explain Mentors can challenge their students by focusing the following aspects of learning.: · By assigning relevant tasks to motivate the students/participants to learn · By providing an alternative voice so that the students become curious to learn. · By helping students to identify their assumptions how far they have learnt the topics as assigned · By encouraging hypothetical thinking on the jobs either practical or theoretical · By providing specific positive feedback depending on both from participants and the teachers. · By offering a map to widen the spirit of knowledge about the geography, history, culture and heritage of a particular place. · By keeping a definitive and virtual tradition for analytical survey assignment. · By suggest a separate forum of suggestions obtained from a definitive project work A superlative teacher desires to be well conversant about using the language very appropriate to the children. It is obligatory to create awareness and congenial atmosphere on the part of a teacher. In order to widen lecture, group debate is a vital obsession. As a teacher, we have to make certain that group presentation is effectual. In respect of the qualities of a good teacher, he or she must decide on any method to educate the students but according to Franchise Bacon, most of the good teachers opt for the sixth Rule of teaching that is ' Repeat, Recap, Review ' which is the nearly all noteworthy one to make the teaching fundamentally proficient, earth-shattering, prolific and up to the mark The reasons in support of the argument are stated as follows. (a) Repeat: According to Franchise Bacon, 'when you notify something in the class to a group of students, it is only a motto but when you summarize it, reiterate it and ask the question on the steps forward, it will be interacted and if you further emphasize the concept, they will be conversant with the relevant knowledge'. Indeed, incase of delivering an important message, if it is stated once-only 10% will be memorized but if it is stated 6 times then 90% are memorized after one year. So, reiteration/repetition is the most important tools for the teaching to make the topics memorable. If the message is not remembered and comprehensible then the whole thing will be treated as useless. (b) Recap: It is by and large meant by recap to go over again the imperative point of the relevant contents. Using FULLE-R and VHF for better memorization can do the recap. As the first events are best memorized so to start with big message. Thereafter unusual event like cartoon, exercise etc. be used. Thirdly, linked event, here mnemonics or analogy can be used and lastly to end with big messages of fascination towards the topics. In this context, summing up the ideas to arrive the conclusion that is the gist in question to be communicated to the students as a good communicator of the teaching course. We should remember one thing that ' Telling is not teaching; we need to make teaching active and interesting; get students involved; see it from the student's view; we should use VHF and FULL-R. According to Comoneus, an eminent educationist, for an successful teaching, 'only lecture is irrelevant but in order to adorn it for better memorization, ideal approach, manifestation, visual display and varieties of attractions of the students are considered necessary. Review: A proverb always goes like ' To err is human'. It is human temperament to put out of our mind the things/message, which is not reviewed that are we losing what we don't review. To review we are to regularly sum up where we have reached and invited questions. At the end of every topics if the teacher repeats, recap and review, ask questions and help them to answer properly, the students will be more motivated and conversant with the subjects and grasp it properly so that teaching will be effective and fruitful. That is to say, a teacher's behavior will be in such, which must attract the students for effective and efficient teaching. Hence it is widely recognized that apropos to the teaching method, the following are important to apply in teaching the students virtually. 1. Telling is not teaching 2. Age is not a bar to learn 3. Meaningful learning experience 4. Voice, image and body use 5. Practical Orientation 6. Repeat, Recap and Review In conveying lecture, there are boundaries, which may create impediment to learning on the part of the students. Sometimes the lecture may be seamy and tedious due to non-stop saying. If there is waterlessness amongst the students, the teacher should modify the policy of his lecture. He should ask open-ended questions. Open ended question help get students drawn in. Assuming to know a scrupulous thing, one may get fascinated if he is intended to know those fastidious items. An ideal teacher needs to be well clued-up about using the language. It is indispensable to create wakefulness and agreeable atmosphere on the part of a teacher. Or else, we have to live in the midst of dissatisfaction and unauthorized activities where there will be no light of education as a symbol of blaze illumination and peace and prosperity of life. In this context, William Shakespeare says: "Out! Out! A brief candle, A life's but a walking shadow, A poor player! That struts and frets his hour Upon the stage! And then is heard no more, It is a tale; Told by an idiot, It is full of sound and fury; Signifying nothing."

Parliamentary Self Government

Parliamentary Self Government

There is no denying the fact that Parliament is positioned in the supremacy of any government and very ethically, it is the strongest parliamentary feeling in the political organization and as such the political scientists have made their energetic efforts to find out their sources of political powers. Some well-known personalities like John Austin, Wilson, Hans Keelson and HLA Hart have always ransacked to unearth out the ways and means with which the source of power can be identified.

In defining the conceptual factors of law, they realized only in the identification of sovereignty as the valid source of law. In finding out the conceptual background, UK being historically a monarchical state always looked upon the King and the Queen as the source of ultimate power to maneuver the state. With the reduction of King's prerogative powers there came a correlative rise in the sovereignty of Parliament.

As an ultimate target to interpret the source of power, the King and the queen has been preferred as the main code of law which affixes some reduction of power rather than uniformity as envisaged in democratic government. The classical definition of sovereignty offered from a constitutional law rather then jurisprudential standpoint is that of A.V. Dicey drew a stern disjointing between legal and political sovereignty, where people hold political sovereignty, whilst legal sovereignty rests with the "Queen in Parliament". And this doctrine is the main concept of the UK.

While judges interpret law they always keep it in their mind that what was the intention of the parliament about those matter. According to Dicey Parliament is legally sovereign due to three basic rules: 1. Parliament is the supreme law making body and may enact laws on any subject matter. 2. No parliaments are bound by its predecessor nor bind its successors. 3. No person or body, including a court of law may question the validity of Parliament's enactment. According to Dicey, Parliament is the supreme law making authority and may legislate on any topics.

 In UK as there is no written constitution, parliamentary system is focal point. For example-Septennial Act, 1715, the life of parliament remains for a definitive period of time. Parliament possibly will grant independence to dependent states as exemplified by Zimbabwe Independence Act, 1979 and Nigeria Independence Act, 1960. Although the general force of law remains in demonstration and utilized for the cause of the preservation of human rights.

ACCOUNTING IMPLICATION OF GLOBAL FINANCIAL CRISIS

There is no denying the fact that the term ‘Global Financial Crisis’ means economic scarcity where there exists a continuous drawback against strategic, stable economic growth around the globe. The underlying background regarding the crisis had been reported in business journals for many months before September 2008, with an emphasis on the financial stringency of U.S. and world investment banks, insurance firms, and mortgage Securities Companies, consequent to the subprime business crisis. Introducing some critical evaluations of business failures, which are often attributed to the misapplication of risk controls for bad debts, collateralization of debt insurance, and fraud, large financial institutions in the United States and other countries worldwide have faced a credit crisis and a slowdown in economic activity.

The impacts rapidly promoted and spread widely, causing a global shock, causing many European bank failures and declines in various stock indexes, correlated with numerous reductions in the market value of equities and commodities take place. The subprime mortgage crisis reached a critical stage during the first week of September 2008, featuring severely contracted liquidity in the global credit markets and insolvency threats to investment banks and other institutions.

 

 It is observed by a critical analysis that the position concerning the reserve from banks in the Federal Reserve System began increasing over required levels of about $10 billion at the beginning of September 2008, just after the Democratic and Republican national conventions, and just before the stock market crash and presidential debates. Accounting Implications of the Global Financial Crisis. As a result of the global financial crisis, there was a great impact on accounting implications and in reference to the world trade economy, there was a scarcity of resources to measure the strength of the existing posture of the financial institutions. 

The concept of first-rate supremacy

There is no denying the fact that the concept of preeminence is not up-to-the-minute; rather, it is a continuous process in which the whole system remains operative for value for money, covering the sequential effect of ideal management stringency. More or less each realm in the world has several forms of sub-national government structure. Suffice it to say that if there is a crying need to preserve management services crosswise the country, or mutually, sub-national structures vary from nominated states, local, municipal or local governments with high degrees of self-sufficiency, to local agents of the central state with minimal discretion, with numerous variations in between. The devolution deliberately addresses the central dilemma of public management – that of ‘delegated discretion’.

The question of argument in respect of office bifurcation tends to be cyclic, where the parts of fundamental governments have a natural tendency to integrate until some counter forces predominate to smooth and effective supremacy of the government. Post-colonial administration frequently used decentralised government provision as a means of stretching their control, that is to say, through ‘circumlocutory rule’ or as long as ‘schooling for democracy’ in the run-up to autonomy. During the 1940s – 1970s, there was a centralizing predisposition in much of the world: under communalism in central and eastern Europe, USSR and China; in just this minute independent country where governments sought to consolidate their authority; and as a result of attempts at central economic planning in much of the developing world. In the 1970s in some countries and since the 1980s in many more, there has been a strong tendency to decentralize, with most countries adopting some form of decentralization. 

This has been driven by: the failures of the central state to be sufficiently responsive to citizen needs and regional differences the failure of centralized economic planning to deliver results democratization in large parts of the world, bringing with it demands by local communities to control their own resources under local needs and priorities urbanization and growth of large, complex cities, necessitating more responsive systems of city governance budget problems of national governments for which decentralization of responsibilities is often seen (erroneously) as a solution donor pressures on governments to decentralize as a way of improving service delivery at the periphery, and of getting around obstructions at the centre. Often, adverse or limited results from earlier attempts result in renewed centralization, only to be followed by further attempts at decentralization when the shortcomings of excessive centralization become evident once more. Within Europe, the basic treaties of the European Union specify subsidiarity as a principle- that is, government functions should be carried out at the lowest level that can perform those functions effectively and efficiently. In real-life situations, transference of government structure is not a one-size-fits-all modification but rather it is an ongoing process of modernisation in regard to meticulous state of affairs as a tentative flow.

My history, my love

Love is a form of devoted soul as if
In the departed leaves scattered underneath
To glisten the light of the sun in the meadow
And the gesture of mind like fallen burnt child.
Love is disgraced where humanity cries
The sinners imprisoned in the darkened world
The street children cry alone day and night
For searching food and shelter in helpless
 State of fractured souls in the molten lead
Nobody is above the ground to come forward
With the hopes and means of survival in motion.
 This is the history what everybody sees
And violets in every right of the children
Who have no parents to love to remit sorrows.
 In merriment of the clubs and celebrity
Spending money and wealth to rejoice the day T
o have feast and gambling day after day in
Aftermath the study of the room where
The dancers and the gay in motion with love
Like the fake acting alongside the history
 Of the cool bridge flowing water in the lake.
 Every in nature love exists not in artificial
The work load being heavy or light
To be judged by the Judge hereinafter
No one absolved from the sins committed by
Who prides and distracts the roles of the chair.
For glowing in their own world momentarily.

LANGUAGE VS FREEDOM

The independence of our country has been achieved through different movement before and after 21st February but it is a significant fact that we are solely indebted to 21st February to accelerate the movement of freedom and consequent upon such critical composure, the 26th March has been emergent as a realm of the foundation stone of a nation’s birth. In the next when men and women were expediting the resistance against all sorts of evil doings like exploitation, corruption and injustice, the movement of 21st February was a milestone to flourish and to direct the way as to how our freedom and salvation from unbounded restless would be terminated from socioeconomic life of the people. The common people of this C. We think that we could not achieve our freedom if 21st February was not emergent in 1952. Due to the movement of this day, we have shown our agitation against the rulers of the then Pakistan. To speak the truth, the 21st February, as a symbol of blaze illumination is our rectitude for which our survival as Bengali nation has been reflected through out the whole world. In order to keep prestige of language and freedom of the country irrespective of all classes of people of our country have bequeathed to create resistance against the conspiracy of our survival like the people of a free stste. They have intensified the movement by degrees and being polemical, the then rulers have trespassed them and ultimately they had shot them dead. This is such a movement where our heroes have laid down their lives for the cause of elevated deportment of our mother Language. In the whole world, such unprecedented movement has never been taken place. With due advantage of our mother Language, we need to be particular in carrying out responsibilities from our different positions and the state of being enthusiastic for constructive work for the nation. But as ill luck would have it, some of ours young university and college going students are sheer from their education and as a result, they are not being able to be dutiful for the country. They are busy with capricious and reprehensible work of the society. We cannot expect such harvest from them because their guardians are conscientiously spending money for them. But they are making quintessential crimes and stigmatizing them to a great extent. After the emergence of our country as a free state, we have been passing through great hardship of ideal expedient personnel to build effective workforce in our country. If we would like to serve our country, we need to pay homage to our national hero who have been dedicated for the cause of national prominence towards our mother language. Like the bounded responsibilities, this year has carried out the day of language and freedom with due somber mood and prominence. We celebrate both the days’ day with honour according to the heritage of the country. As the day of our mother language is mixed with our Independence Day, it has been mixed with our blood. In different seasons, in the climate of our country, new dimensions of beautified nature are reflected which is treated as the symbol of progress and prosperity in question. In every stage of development, the mainstream criterion of realism of our mother language is transparent and unpremeditated to the realm of our belief and religion. There is no denying the fact that we have accepted such a trend of life, which is uniquely coherent and not related to the lively-beings of western culture. These are ultimately the vital points to save us from being stigmatized by others. Ours is a developing country and we are passing through a great perturbation against terrorism, bribing, perfidiousness and capitulation and the cause of policies of misleading the people. We want all the ends of such mischievous activity from the social life. We should memorize the great sacrifice of the martyrs who had saved our mother Language by dedicating their lives. Consequent upon this, we achieved the 21st February as an ‘International Mother Language Day’ in 1999. This is a great achievement in the world to show our best regards to our Bengali Language. It is a rare example in the history of mankind. In fine, if we would like to preserve the prestige of Bengali nation, we need to pay great eulogy praise to the martyrs for the cause of our mother language and freedom. To speak the truth, ours some dedicated young men have come forward to protest against the decision and aggression of the then Pakistani rulers. In the face of strong opposition, the Pakistani soldiers had killed uncountable people for their self-callous gluttony and power to suppress this nation. The two incidences rare in the history of mankind. If we observe the history of the world, we will see that no nation has resurrected their blood for the cause of language movement. They had laid down their lives for the restoration of democracy and freedom of economics. Their activities are undoubtedly of heroic deeds. If we dedicate ourselves for the cause of equality and liberty of our country, their departed souls will be complacent and effulgence. In every year, we celebrate this day by showing homage to them and shower the flowers to the ‘memoirs in order to solemnize their great bestowal achievements contributed to the dignity of our mother Language. In this respect, a remarkable statement of Robert Frost is worth mentioning: “ The wood is lovely dark and deep, I have promises to keep And I have miles to go before I sleep And I have miles to go before I sleep’’

Shakespeare's Talent in World Literature

Shakespeare's Talent in World Literature


God has created humans with essentially the courage and creativity in the world. Different people have some creativity, but having thousands of literary works in one's brain is truly remarkable. He was born brilliant. When I heard that a famous man of quality, I was curious to know about him. After him, he is my favourite personality in the world.

 William Shakespeare was a brilliant star in the sky of English literature, a figure who created problems through critical analysis of a person and tried to solve them in practice. He is the greatest playwright and poet in the world. He started his life very simply, clean and managed the best patterns. He was born in 1564 in Stratford, England, in Port Avon. His childhood is viewed as sincere and tender. He is an intelligent and unusual genius. He wrote several books based on the tragic drama and romantic comedy.

He is the world’s recognised as a world-class writer who stirs the spirit of readers of all times in history. Consummation. 1616. Now I will try some of his books, whose author has not led to complex problems of human beings as love, jealousy, competition, and ambitious focus on thieving.

Macbeth:  His famous book is Macbeth. In this book, there is no doubt that Macbeth is a tragic hero. Flow of his gun during his upbringing, his ambitious life raises its downfall. The evil symbolised by its more than ambition and his ambition was only one main evil of the devil that brought a sly aside the character of Macbeth, where he became a supporter under the Entrepreneur by supernatural spirits. Shakespeare dealt with claims in this context, as pride, envy, and rebellion against God’s will to violence. Macbeth kills his king just for wealth and power, and eventually he used terms of abuse and frustration of the people who silently witness his evil deeds.

As you like iT:  This is one of Shakespeare’s best comedies, which occupies a large area of romance and pleasure, the essence of the difference between the two groups, who are citizens of two different life strategies. Experience of pleasure between the Azeris is a luxurious life, and the other used to live in the forest and Arden, who loves peace and quiet in Greenwood Tree, is based on a very important fire. This game gives us much joy, happiness and joyousness and romance. It keeps the readers happy and laughing most of the time because of this abundance of wit and humour. If you want to submit many characters that the centre of the source of wit and humour. Romantic Rosalind, Celia, and cynical Jacques play deals with wit and humour.

 Julius Caesar: It is a tragedy that resulted in more than ambitious human experience in the pipeline. Caesar was the ruler of the people assigned beings. Brutus is one of the most experienced monarchs whose jealousy led to Caesar, causing a dangerous accident to Brutus. William Shakespeare poems

Merchants of Venice:  This is a story about two dealers in Venice that many influential figures in terms of business and wealth. Two people, Antonio and Shylock. Bassanio was a friend of Antonio. He needed money, beauty, and Portia, who was known for his intelligence and ready wit, of an impression. On behalf of Bassanio, Shylock borrowed money based on a strange group. The bond provides that in case of failure to make a refund within the stipulated time, Shylock, a pound of meat, will be cut off from the body of Antonio. THE last part of the story, the experience of the fatal consequences of Shylock described.

 HAMLET: This is a story of tragedy, in which Hamlet, with spiritual thoughts about the conflicts associated with his father’s death tormented. But when he came to learn through the miracle of the message the spirit of his father’s ghost. His mother married his uncle, and his father was actually murdered. Through his indomitable will and courage, he punished them.

 I love his books by the way, Shakespeare wrote his plays and books is unprecedented. His style of writing is completely different from the others. If he is always unique for me, and I read many of his books, as I have said earlier that he was a great writer.

The recent Macro-economic policy in the context of developing countries

There is no denying the fact that the loom to macroeconomic stabilization in developing countries underwent a major change in the late 1970s paving the way for the implementation of structural adjustment programmes in developing countries supported by the IMF and World Bank in the early 1980s. The experience of the 1960s and 1970s suggested that the causes of macroeconomic disequilibria were profoundly deep-seated in the make-up of the economy and could not be addressed through short-term fiscal and monetary policies alone. The focus of stabilization policies shifted from the macro economy per se, to include the macro, and micro economy. Structural adjustment policies have come to influence all sectors of the economy and permeate virtually every aspect of short and medium term economic management in Bangladesh due to the country's excessive dependence on confessional external assistance. RELATED ARTICLES China's export-oriented economy was rapidly Growing Channels Business By Stimulating The Business Partner Ecosystems Economies Capital Structure and Risk in Islamic Financial Services PRE-COLONIAL NIGERIAN ECONOMY: DYNAMIC OR STAGNANT? In July 1975, in an agreement with IDA and IMF, the government of Bangladesh made a major adjustment programme with a devaluation of exchange rate by 58% and agreed to initiate adjustment measures such as liberalisation of import, tight control on Bank credit, increase of Bank rate and other interest rates, abolition of multiple currency system, reduction of Bank borrowing, rationalisation of the tax system, gradual reduction of subsidy on food grains and agricultural inputs, enhancing efficiency and financial performance of the public enterprises. ‘The government launched a medium- term structural adjustment program in the mid 1980s to promote financial stability and the efficient use of resources. The program was supported by the IMF, the World Bank, and other organisations. The government adopted a policy program to: 1. To spur private investment through financial reform, exchange and trade liberalisation, and industrial deregulation, 2. To facilitate public invested by domestic revenues, curtailing government consumption, and improving project implementation, 3. To Reduce inflation, and 4. To improve human resource development'. Bangladesh, like many other embryonic countries, is still struggling with the traditional administrative systems which never come out with desired objectives. Public sector organisations of Bangladesh have similar patterns following the traditional administrative system at the cost of taxpayer's money but not responsible and accountable to the taxpayers. Bangladesh being a typical Third World country is practically over loaded with reforms. In fact, it is one of the first nations in the South Asian region which accepted the SAP reform packages as early as the 1980s .Structural adjustment in Bangladesh started with the IMF in December 1980 on extended fund facilities. It was followed up by another loan agreement under the conditionality in the name of Structural Adjustment Facilities (SAF) for the period 1986-87 to 1988-89. After a year, Bangladesh contracted another three-year loan under the enhancement structural adjustment facility of IMF covering the period 1990-91 to 1992-93. Structural adjustment policies adopted in Bangladesh fall into three broad categories: (1) Demand management policies; (2) Structural policies; and (3) Institutional policies. Demand management policies are aimed at bringing aggregate demand in line with aggregate supply. The major instruments used in this regard include (1) tight monetary policy through restrictions on credit in the form of savings and controls on both the public and private sector with improving the balance of payments; and (2) tight fiscal policy with cut backs of government expenditures as its main feature aimed at reducing the fiscal deficit. Structural policies include those aimed at improving provision and productive efficiency and increasing domestic savings and investment. Specific policies under this package include: (1) withdrawal of food and input subsidies, and output price support; (2) financial liberalization to allow the financial markets to reflect the true opportunity cost of capital; (3) rationalization of public enterprise pricing policies to eliminate haziness between cost and revenues; and (4) liberalization of trade through abolition of quantitative restrictions on imports and reductions in the level of tariff protection. Institutional policies essentially consist of denationalisation and privatisation policy allowing greater competition in the economy. In view of the above it is evident that the structural adjustment policies in Bangladesh as a whole thus cover every aspect of public policy and most sectors of the economy viz, public expenditures interest rates, exchange rates, credit ceilings, tax and tariff regimes, market structures, reforms in public enterprises, civil administration reform, financial sector reforms, decentralization, privatisation, improved management practices, rationalization of pricing policy etc. One of the primary foci of SAP in the context o9f Bangladesh is to rationalize the administrative set up and enhance the productive capacity of public administration. As far as public administration is concerned the reform package under the SAP has stressed taking measures to improve the performance of public sector enterprises, privatise selected areas of the public sector; and rationalize the scope of public delivery and services. The public sector is the dominant sector in Bangladesh and covers about 75% of the development outlay of the country. A major sector of the economy is controlled by public enterprises whose performance is found to be disappointing. The rate of completion of targeted public sector development projects in Bangladesh during the last one and a half decades never exceeded an average of 45% . In spite of its importance in the economy, almost all the public sector enterprises are running on recurrin

Accounting guidelines in respect of conventions and concepts.

There is no denying the fact that accounting rules have been updated in course of time, which shows that every time a new accounting dilemma arises, the predicament has to be analysed and a solution hunted. Many accountants consider that what is mandatory is a abstract framework, rather than this gradually loom. In general terms, a conceptual framework is defined as “a statement of generally accepted theoretical principles which form the frame of reference for a particular field of inquiry”. Unfortunately, so far it has not been possible to decide on a coherent conceptual framework which resolves all problems in accounting, although it is possible that this will evolve over time. For the moment accounting standards are set to deal with problems in separate areas and theoretical inconsistencies remain. Fundamental concepts Despite the difficulties with a conceptual framework, it has been possible to identify some ideas of special significance's. There are many concepts in accounting but four in particular are considered fundamental, namely: • Going concern • Consistency • The prudence concept • The accruals (or “matching”) concept We will now discuss each of these in turn • Going Concern – From an accounting point of view, the going concern concept arises from the periodicity rule and assumes that the business will continue in the foreseeable future, unless we have evidence to the contrary. Why this continuation is so important, is that it underpins the measurement basis for the financial statements. If the enterprise is not a going concern, then the measurement and accounting rules will be different. Please note that the concept takes on additional importance for the auditor who will be stating to the users that the going concern basis has been used, unless the auditor believes to the contrary. EXAMPLE A shop is closing down. Normally where there is a continuing business stock would be valued at the lower of cost (what it paid for it) or net realisable value (what it can get for selling it). One would expect this to be cost, as the net realisable value will be higher where the shop is continuing to trade profitably. But if the shop is ceasing to trade it will sell off its stock for whatever (low) price it can get. In this case the accounts will use net realisable value which will be lower than stock. • Matching - The concept of accruals and prepayments is embodied in the matching concept. By using either an accrued charge or a prepayment, the financial statements are adjusting to reflect what the business has consumed economically, as distinct from consuming in cash terms only. The payment of rent in advance is common business practice. The period in which it is paid is generally prior to the period in which it is consumed Source: http://www.shvoong.com/business-management/accounting/1906021-concepts-conventions-commercial-accounting