national institute of science communication · no. nsl/issn/inf/2017/538 dated: november 14, 2017...
TRANSCRIPT
ISSN: 2457-0273
(Online)
An International Peer Reviewed Multidisciplinary Research Journal
(Bi-Annual)
RADHANVALLI
Vol.:01 Issue :02 Month : November - 2017
Chief Editor Dr. C. M. Thakkar
Chief Executive Editor Dr. Chirag V. Raval
Shri Trikamjibhai Chatwani Arts & J.V. Gokal Trust Commerce College, Radhanpur
NATIONAL INSTITUTE OF SCIENCE COMMUNICATION
AND INFORMATION RESOURCES
(Council of Scientific and Industrial Research)
14, Satsang Vihar Marg, New Delhi 110 067
S. B. Burde, Head, National Science Library, ISSN Phone: 91-11-26863759 E-Mail: [email protected]
No. NSL/ISSN/INF/2017/538 Dated: November 14, 2017
Shri Trikamajibhai Chatvani Arts & J.V Gokal Trust Commerce College,
Patan – 385340 (Gujarat) Dear Sir/Madam,
महोदय/महोदया,
We are happy to inform you that the following serial(s) published by you has/have been registered and assigned ISSN(s) [Online].
हम� आपको यह स�चत करत हए �स�नता हो रह� ह �क �न�न�ल�खत �काशन पजीकत कर �लए गय ह एव
ऑनलाइन आई.एस.एस.एन. आब�टत कर �दय गय ह�|
ISSN 2457-0273 Radhanvalli It is mandatory that the ISSN must be printed on every issue preferably at the right-hand top corner of the cover page.
�काशन क� ��यक ��त क कवर पज क दा�हन� ओर क ऊपर� �सर पर आई.एस.एस.एन. छपा होना अ�नवाय� ह|
We will be responsible for monitoring the use of ISSN(s) assigned to Indian Serials and for supplying up-to-date data of the same to the International Centre for ISSN, Paris. For this purpose, we request you to send us the forthcoming issue of your serial on complimentary basis.
भारतीय रा���य क� � क� िज�मदार� होगी �क वह भारतीय प��काओ को आब�टत आई.एस.एस.एन. क� जाच
करगा एव उ�यतन डाटा क� जानकार� इटरनशनल स�टर फॉर आई.एस.एस.एन. प�रस को भज�ग| अतः आपस अनरोध ह
�क इस काय� हत �काशन क� एक ��त आई.एस.एस.एन. ��ट करक स�मानाथ� भ�ट हम� भज�|
Kindly note that assigning the ISSN does not amount to approving the journal or its contents by National Science Library/CSIR-NISCAIR. In future, the names and/or logos of NISCAIR, CSIR should not be mentioned on the journal or the journal website.
कपया �यान द� �क आव�टत �कया जा रहा आई.एस.एस.एन. रा���य �व�ान प�तकालय/सी.एस.आई.आर.-�न�कयर �वारा
�कसी भी जन�ल/प��का या इसक� �वषय- व�त को अनमो�दत करन का �योतक नह� ह| भ�व�य म� प��का या प��का
क� वबसाइट पर �न�कयर या सी.एस.आई.आर. का नाम अथवा �तीक �च�ह नह� दशा�या जाय|
We solicit your cooperation in this regard.
आपक सहयोग क �लए हम आभार� रहग�|
Yours sincerely,
For Head ISSN National Centre of India
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
Editorial Board
Chief Editor : Dr. C. M. Thakkar,
Principal
(M) 9825915116
Email : [email protected]
Chief Executive Editor : Dr. Chirag V. Raval ,
Assistant Professor,
Commerce Department
(M) : 7698002789
Email : [email protected]
Editors
: Dr. V.B.Khamar,
Associate Professor& HOD,
Gujarati Department
(M) : 94291 56800
Email :[email protected]
: Shri K.C.Thakkar,
Associate Professor& HOD,
Commerce Department
(M) : 9925622832
Email :[email protected]
: Dr. S.K.Prajapati ,
Associate Professor, Sanskrit Department
(M) : 94288 53859
Email :[email protected]
: Dr. Reji George,
Associate Professor& HOD,
English Department
(M) : 94275 46448
Email :[email protected]
Dr. T.D.Vyas
Assistant Professor & HOD,
Hindi Department
(M) : 9825798717
Email : [email protected]
: Dr. B. A. Rathod,
Assistant Professor & HOD,
Sociology Department
(M) :99749 61595
Email :[email protected]
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
Advisory Board
DR. Shileshbhai Parmar
: Professor,
Department of Commerce,
Saurashtra University, Rajkot
Dr. Sandip K. Bhatt
: Professor & Head,
Department of Business Studies,
Sardar Patel University,
Vallabh Vidyanagar
Dr. Param Pathak
: Professor,
Department of Gujarati
Sardar Patel University,
Vallabh Vidyanagar
Dr. Bharat Thakor : Associate Professor,
Department of Gujarati
Veer Narmad South Gujarat
University,
Surat.
Dr. Manibhai Prajapati : Former Principal
Arts & Commerce College, Thara
Dr. Ajit Thakor : Former Head,
Department of Sanskrit,
Sardar Patel University,
Vallabh Vidyanagar
Dr. Anil Kapur : Associate Professor,
Arts & Commerce College,Vijapur.
Dr. Piyush Joshi : Former Reader
Department of English
Sardar Patel University,
Vallabh Vidyanagar
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
EDITORS PROFILE
Chief Editor
Dr. C.M.Thakkar was born on 01st Jun 1966. He
graduated in Commerce (B.Com.) in the year 1988 from
Gujarat University. Prin. Thakkar did his Post Graduation
(M.Com.) from North Gujarat University in 1990 and Ph.
D. North Gujarat University in 2004. He had also
completed B.Ed. and LL.B. from Hemchandracharya
North Gujarat University, Patan.
Prin. Thakkar started his academic career as an Lecturer
in Accountancy. After joining the noble profession of teaching, he served this
profession in different capacities like Lecturer, Assistant Professor, Professor
and Principal at Shri Trikamjibhai Chatwani Arts & J.V. Gokal Trust
Commerce College, Radhanpur for 25 years.
He has written two books to his credit He participated in long term and short
term training programs. He also participated and presented research papers
in State, National and International level seminar Conferences etc. He has
guided numerous candidates for their Master Thesis and has conducted many
Seminars/workshops & Training Programs in the state. He has to his credit
many publications in various National and International Journals. He also
guided 09 Ph.D students and 21 M.Phil students in the Hemchandracharya
North Gujarat University, Patan.
Prin. Thakkar was a Chairman of Board of Studies of Accountacy at
Hemchandracharya North Gujarat University, Patan. He has been appointed
as member of Academic Council Hemchandracharya North Gujarat
University, Patan. Looking to his efficiency and capacity to work continuously,
he was entrusted with overall responsibility of Principal of college. During this
tenure, ACCR has received prestigious accreditation of NAAC with B+ Grade
in the year 2013. He was also a member of BUTR, and is a member of
Examination Reforms Committee at Hemchandracharya North Gujarat
University
He is a Co-ordinator of Dr. Babasaheb Ambedkar Open university of the
Radhanpur Study Center.He was also a President of Vanijay Vartual of
Hemchandracharya North Gujarat University (Commerce) .He is a member of
the Board of Commerce Sankalchand University, Visnagar.He is an invited
member of Local Inquiry Committee. He is the role model for the Young
Faculty to follow his footprints to contribute meaningfully in enhancing
Commerce Education. In short, Prin. Thakkar is a dynamic personality with
combination of Academic and Administrative excellence.
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
CHIEF EXECUTIVE EDITOR
Dr. Chirag V. Raval is M.Com., M.Phil., Ph.D. from Sardar
Patel University, Vallabh Vidyanagar. He has 09 years of
teaching, administration and research experience. He has
been teaching Commerce and Management subjects. Besides
above he has been associated as paper setter, moderator and
examiner of Commerce and Management subjects.
He possesses many feathers in his crown – Appointed as a member of
College Development Council from 01/04/2012 to 31/03/2015 in Sardar
Patel University, Vallabh Vidyanagar. He was appointed as a member of
Board of Studies of Business Studies (Commerce) and Management Faculty
at Sardar Patel University, Vallabh Vidyanagar. He was recognized Ph.D.
Guide in Commerce subject at Sardar Patel University, Vallabh Vidyanagar.
He is Life Member of Indian Commerce Association. He has also published
various research papers in the various referred journals. He has also
participated and presented research papers in several State level, National
level and International level seminars and conferences. He has delivered
lectures at various institutes. He is member, Editorial Board in International
Journal AVANSEAZA. He is recognized P.G. teacher in Commerce subject at
Hemchandracharya North Gujarat University, Patan. Previously, He was
working as Principal (I/c.) at AIMS College of Management & Technology,
Sardar Patel University, Bakrol, Anand from June 2009 to January 2016.
Presently, He is working as Assistant Professor of Commerce at Shri
Trikamjibhai Chatwani Arts & J.V.Gokal Trust Commerce College, Radhanpur
from January 2016 onwards.
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
EDITORIAL DESK
New Year Greetingsto all….!! I am extremely happy to introduce our college
Research Journal “RADHANVALLI” : An International Peer Reviewed
Multidisciplinary Research Journal (Bi-Annual). It is slowly but firmly gaining
its momentum. The first issue is being presented to you with all fresh
insightful reflections from learned academicians, researchers and scholars.
I am very much pleased to present the “RADHANVALLI”: An International
Peer Reviewed Multidisciplinary Research Journal (Bi-Annual) before the
readers, academicians and researchers. The journal aims at disseminating
research output and provides crucial information about recent developments
in the relevant fields, through high quality research papers on the topics
related to multidisciplinary subjects
We are trying our best to bring before you the latest and authoritative insights
into the facilitating world of multidisciplinary education.
I hope that all of you will share yours experience, skills, knowledge and
education to move our college forward.
The multidisciplinary journal contains thevariety of discussions on topics
from Commerce, Accountancy, Management, Gujarati, Sanskrit, English,
Sociology, Hindi, Physical Education, Library Science etc.
In this issue of the journal, we have put together the 08 research papers,
regarding diverse interests in the field of multidisciplinary subjects covering
the topics of Commerce, Accountancy, Management, Gujarati, Sanskrit and
English. A prominent researcher has taken meticulous efforts in illumination
useful points about multidisciplinary research. We are proud to have you as
part of our team and look forward to your future contributions.
We are grateful to all of you who have done, and imparted your best effort in
continuing this service. I express my gratitude to the amine authors for their
valuable contributions and thank you for bringing your passion, intellect,
insight, experience and resources to the journal. I will repay your kindness
with a promise to make your time here enriching, and perhaps even
transformative. At last but not the least, I conclude by quoting few lines by
“Gautama Buddha”: “Let us rise up and be thankful, for if we didn't learn a lot
at least we learned a little, and if we didn't learn a little, at least we didn't get
sick, and if we got sick, at least we didn't die; so, let us all be thankful.”
With warmest heartfelt thanks, Dr. C.M. Thakkar
Chief Editor
Dr. Chirag V. Raval Chief Executive Editor
Ú¢{ݱËHè : Lkk{fhý[An International Peer Reviewed Multidisplinary Research Journal]
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ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
Vol.:01 Issue :02 NOV-2017
INDEX
SR.
NO.
NAME TITLE PAGE
NO.
1 Ðí¢ï. Ç¢ü. }¢ç‡¢|¢¢§ü §ü. Ðí…¢Ðç¼ }¢Š²ÜU¢HèÝ ÜU¢Ã²à¢¢›è ¥¢™¢²ü ãï}¢™‹Î ¥ï±æ ¥¢{éçÝÜU ÜU¢Ã²à¢¢›è
ÜUëc‡¢¢±{ê¼ Ðç‡Ç¼
¥¢ñÚ ç±l}¢¢Ý ÜU¢Ã²à¢¢S~¢è Úï±¢Ð턢Πçmí±ïÎè…è
01
2 zku.{nuLÿ fu.LkkE økãfkh çk.f.Xkfkuh 07
3 DR.C.M.THAKKAR Challenges for Implemtation of Ind-As in
India
17
4 zku.rð{÷ ¾{kh fkLíkLkkt ¾tzfkÔÞku 22
5 PROF. K.C.THAKKAR Challenges in Implementation of Startup
India
33
6 zko.Mk{ehfw{kh fu. «òÃkrík yÚkðoðuËeÞ ÷kufMktøkúnLke ¼kðLkk 39
7 DR. REJI GEORGE Total Quality Management in Higher
Education: An Endeavour towards
Qualitative Excellence in Education
47
8 DR. CHIRAG V. RAVAL M Wallet: Current Scenario in India 51
ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
1
Vol.:01 Issue :02 NOV-2017
}¢Š²ÜU¢HèÝ ÜU¢Ã²à¢¢›è ¥¢™¢²ü ãï}¢™‹Î ¥ï±æ ¥¢{éçÝÜU ÜU¢Ã²à¢¢›è
ÜUëc‡¢¢±{ê¼ Ðç‡Ç¼ ¥¢ñÚ ç±l}¢¢Ý ÜU¢Ã²à¢¢S~¢è Úï±¢Ð턢ΠçÎí±ïÎè…è
- Ðí¢ï. Ç¢ü. }¢ç‡¢|¢¢§ü §ü. Ðí…¢Ðç¼
( Ú¢cÅîÐç¼ - „}}¢¢çݼ )
x¢é…Ú¢¼ ÜUï ¥¢™¢²ü ãï}¢™‹Îí Ýï Ðê±ü±¼èü Ðí}¢é¶ ÜU¢Ã²à¢¢›è ç±™¢Ú{¢Ú¢¥¢ïæÜU¢ „æÜUHÝ
ÜUÚÜUï ¥ï±æ S±¢Ðïÿ¢ ‘ ¥HæÜU¢Ú™êÇ¢}¢ç‡¢ ’ ¥¢ñÚ ‘ ç±±ïÜU ’ Ý¢}¢ÜU ΢ï Ï¢ëãÎì ±ë眢 -
ÅèÜU¢¥¢ïæÜUï m¢Ú¢, ©Ý „|¢è ÜU¢Ã²¢æx¢¢ï ÜU¢ ç±ÔH﯇¢ - ÐÚèÿ¢‡¢ ÜUÚ ÜUï ¥ï±æ „±¢Zx¢è‡¢
„}¢èÿ¢¢ ÜUÚ ÜUï òéyÐó¢ ÐæçǼ, ÜU¢Ã²à¢¢›è ¥¢ñÚ „}¢x¢í |¢¢Ú¼è² ÜU¢Ã²à¢¢S~¢ ÜUï |¢è
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ISSN: 2457-0273 (Online)
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Vol.:01 Issue :02 NOV-2017
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Vol.:01 Issue :02 NOV-2017
¼ÜU¢ïü ÜU¢ „æx¢íã ¥ïÜUSƒ¢Ý ÐÚ ãè çÜU²¢ ãñ ¢ §ü„Ú¢ïæ ÜUï ²¢ ç±Ú¢ï{è }¢¼¢ï ÜU¢ ©Ìï¶ ±ï
²ƒ¢Sƒ¢Ýï Ýãèæ ÜUÚ¼ï ¢ ±ï çŌЇ¢ çÜU²ï çϢݢ ÜUï±H }¢¼¢‹¼Ú ÐíS¼é¼ ÜUÚ Îï¼ï ãñæ, ²ƒ¢
Ú„„æw²¢ ÜUï 籯²}¢ïæ ±ï ¥‹²¢ï ÜUï }¢¼ §ü„ ÐíÜU¢Ú ÐíS¼é¼ ÜUÚ¼ï ãñæ - }¢¢²¢Ú„: Ðí±éœ¢¢ñ
çݱ뜢¢ ࢢ‹¼Ÿ¢¢ }¢‡ÇÝSƒ ¢ Ÿ¢ëÇx¢¢Ú ¥ï±æ }¢¢ï…S± ¢ ç±ç|¢ó¢ }¢¼¢ïæ ÜU¢ ç±ÔH﯇¢ ¥ï±æ
çŌЇ¢ ©‹ã¢ïæÝï x¢í‹ƒÜUï ‘ ²éçQU - çÝLЇ¢ ’ ТΠ}¢ïæ çÜU²¢ ãñ ¢
‘ ¥HæÜU¢Ú„ê~¢¢ç‡¢ ’ }¢ïæ Ý¢²ÜU}¢ïÎ, Ý¢ç²ÜU¢ - }¢§ü, Ý¢Åì²à¢¢S~¢, x¢‡¢-à¢ï¯ ¥ï±æ À‹Î
§ü‹²¢çÎ „|¢è ÜU¢Ã²à¢¢›è² ¥æx¢¢ïÜU¢ „æÿ¢ïÐ }¢ïæ „ê~¢ LÐ }¢ïæ çÝLЇ¢ ã饢 ãñ ¢ §ü‹ãèæ
¥æx¢¢ïÜU¢ „ç±S¼Ú çÝLЇ¢ ÜUëc‡¢¢±{ê¼Ýï ¥ÐÝï ‘ }¢‹Î¢Ú}¢Ú‹Î™}Ðê ’ }¢ïæ çÜU²¢ ãñ ¢
ÜUëc‡¢¢±{ê¼ Ýï ¥ÐÝï ‘ ¥HæÜU¢Ú„ê~¢¢ç‡¢ ’ ¥ï±æ ‘ }¢‹Î¢Ú}¢Ú‹Î™}Ðê ’ ÐñÜUè ÜU¢Ã²à¢¢›è²
x¢í拃¢ï }¢ïæ Ð}ÐÅ - Îï}¢™‹Îí¢çÎ Ðí¢Ð: „|¢è ÐéÚ¢ïx¢¢}¢è Ðíç„h - ÜU¢Ã²à¢¢›è¥¢ïÜU¢ }¢¼¢ï ÜU¢
„æÜUHÝ ¥ï±æ ÐÚèÿ¢‡¢ „ÚH à¢ñHè }¢ïæ çÜU²¢ ãñ ¢ Ð¢æ™ ÐçÚÓÀï΢ïæ}¢ï ç±|¢QU ‘
¥HæÜU¢Ú„ê~¢¢ç‡¢ ’ }¢ïæ „æÐꇢü ÜU¢Ã²à¢¢›, Ý¢ÅKࢢ› ¥ï±æ ÜUç±çà¢ÿ¢¢ ÜU¢ï ãï}¢™‹Îí¢™¢²ü ÜUï
¥Ýé„¢Ú „ê~¢à¢ñHè }¢ïæ ÜUëc‡¢¢±{ê¼ Ýï ÐíS¼é¼ çÜU²¢ ãñ ¢ ãï}¢™æÎí¢™¢²ü Ýï ¥ÐÝï x¢í拃 ÐÚ ±ë眢
- ç±±ïÜU ÜUè ڙݢ ÜUè ãñ, ¼¢ï ÜUëc‡¢¢±{ê¼Ýï |¢è ‘ ¥HæÜU¢Ú„ê~¢ÜU¢Ã² ’ Ý¢}¢ÜU ÅèÜU¢ ÜUè
ڙݢ ÜUè ãñ ¢
§ü„è ÐçÚÐíïÿ² }¢ïæ, „æSÜUë¼ ÜU¢Ã²à¢¢› ÜUï §üç¼ã¢„ }¢ïæ ¥¢{éçÝÜU ÜU¢Ã²à¢¢›è ÜUï LÐ }¢ïæ
ÜUëc‡¢¢±{ê¼ ÜUè x¢‡¢Ý¢ |¢è ã¢ï¼è ãñ ¢
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Vol.:01 Issue :02 NOV-2017
økãfkh çk.f.Xkfkuh
zku.{nuLÿ fu.LkkE
økwshkíke rð¼køk ¼ðLMk
fku÷us,zkfkuh
çk.f Xkfkuh Mkk[k yÚko{kt MkkûkkhÞwøkLkwt MktíkkLk Au.ykÃkýk yu Mk{ÞLkkt ½ýk-çkÄk Mkkûkkhku
fhíkkt íku{Lkku ¿kkLkfku»k yLk {Lkkufku»k Lkku¾ku-rLkhk¤ku sýkÞ Au.íku{Lke ÷ur¾Lke ykrníÞLkkt
yLkuf ûkuºkku{kt [k÷e Au.Ãký ykÃkýk MkkrníÞLkkt EríknkMk{kt íkuyku ðÄw íkku frðíkk yLku
rð[u[LkLkkt ûkuºkLkkt íku{Lkk ykøkðk yÃkoýLku fkhýu M{hýeÞ Au. íku{Lkwt ÷u¾LkfkÞo
økktÄeÞwøkLkkt MkkrníÞLkkt fhíkkt MkkûkkhÞwøk MkkÚku yLkwtMktÄkLk Äkhðu Auu. MkkrníÞ rðþu rMkØktík
[[koyku íku{ ykÃkýk Mkòoíkk ykrníÞLkwt {qÕÞktfLk yu{ çktLkuÞ ûkuºku rðÃkw÷ ÷u¾Lk fÞwo Auu.
Ãkãfkh çk.f Xkfkuh sux÷kt ðÄw òýeíkk Au, íkux÷k økãfkh çk.f Xkfkuh ykuAk ÃktfkÞk
Au.çk.f XkfkuhLku ÞkË fhíkk íkhík s - ‘rðþk¤ þheh Ãkh òýu økhËLk ðøkh s økkuXðu÷wt
{kuxwt {kÚkwt,r[çkwfÚke Akíke MkwÄe yLkuf ð¤{kt rðMíkhíkw t øk¤w,÷çkzíkk økk÷ yLku Z¤íke
{qAku’-yk çk.f.XkfkuhLke ðkÌk Açke Au.çk.f.XkfkuhLke yktíkrhf-¼eíkhLke Açke Ãký òuðe
òuEyu.su{kt íku{Lkwt ÔÞÂõíkøkík yLku r{òs òuE þfkÞ Au,su çk.f.Xkfkuh íku{s økãÞLku
Mk{òðk {kxu íku sYhe ÷køku Au.
rfþLk®Mkn [ðzk ÷¾u Au: ‘çk÷wfkfk «rík¼kþe÷ ÔÞÂõík níkk. MkíÞkLðu»ke yLku Lkezh
SðLkÞºke níkk.MkkrníÞ Lkk{Lkk ÃkËkÚkoLkk W{Ëk òýfkh yLku fMkçke {kýMk níkk; Ãkhtíkw
yu{Lkk{kt Lkçk¤kE Lknkuíke yLk{u Lkenet. yuf ð¾íku {u t Wzíke ðíkkku Mkt¼¤e fu çk÷wfkfkLku
fkuE Mkhfkhe E÷fkçkLke EåAk òøke Au. yk EåAkLke ÃkqŠíkLku {kxu yu{ýu,fux÷kf
Mkhfkh{kt yLku økðLkoh ÃkkMku ÷køkðøk Ähðkíkk r{ºkkuLku ðkík Ãký fhe Au.íku ð¾íkLkk
økððoLkhLkk yuf MLkuneLku rðþu»kYÃku økðLkoh fkLku yk ðkík Lkkt¾ðkLke rðLktíke fhðk{kt
ykðe Au.{Lku Úkkuzwt ykùÞo yLku Ëw:¾ Ãký ÚkÞwt.Ãký yk ðíkLkku Mkk[ku íkkøk
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{u¤ððk,çk÷wfkfkLku ÃkkuíkkLku s ÃkqAðkLkwt {U Lk¬e fÞwO.{wtçkE sðkLkw Úkíkkt yu{Lku rLkhktíku çku
ºký ðkh {¤ðkLkwt çksíkwt s .Mkðkhu yu{Lke ÃkkMku ÃknkuåÞku íÞkhu xuçk÷ WÃkh ftEf ÷¾íkk
níkk. {Lku òuÞku yux÷u ‘yuðku yuðku’ nt{uþkLkku MLkun¼Þkuo Mkífkh fÞkuo.÷¾ðkLkwt çktÄ fheLku
{khe MkkÚku ®n[fu ykðeLku çkuXk.nwt Úkkuzkf þktík yLku økt¼eh níkku.[nuhk ÃkhÚke ¼kð Ãkkh¾e
sELku çkkuÕÞk : fu{ þktík Au.?’ {U fÌkwt : ‘yuf ðkík ík{khu rð»ku Mkkt¼¤e Au Ãkhtíkw MkíÞ þwt
Au yu ík{khe ÃkkMkuÚke òýðwt Au.’Wkhk ykðsLku MLkunÚke shkf økËTøkËT ÚkÞu÷ku òuELku yu
Mk{S økÞk.çkkuÕÞk : ‘Mkhfkhe E÷fkçkLke ðkík Au Lku ? {U {kÚkw n÷kðeLku EþkhkÚke nk
fne.
nª[fkLku ÃkøkÚke yuf Ĭku {kheLku,{kuxe Vqf ðzu r[Yx{kt¾e Äw{kzkLkku økkuxku WzkðeLku
yíÞtík þktrík yLku MðMÚkíkkÚke çkkuÕÞk : ‘ðkíkk Mkk[e Au. {khk fux÷kf MkkrníÞfkh MkkÚke
r{ºkkuLku E÷fkçkku {éÞkt Auu RecoginitionEåAk {Lku Ÿzu - Ÿzu Au. Þþk÷kEMkk yu {khe
Lkçk¤kE LkÚke, Ãkhtíkw rfíkeo yLku Recoginition{¤u íkku íkxMÚk ¼kðu nwt ¾wþ ÚkktW Awt yux÷u
ÞþLke ðkMkLkk {Lku rçk÷fw÷ LkÚke yu{ fnuðk nwt íkiÞkh LkÚke.{khkÚke fMk yLku fkiðík{kt,
«rík¼k yLku ÃkktrzíÞ{kt ftEf Qíkhíkk {kýMkkuLku òu E÷fkçkku {¤íkk nkuÞ íkku {Lku yuðk
ÞþLke EåAk ÚkkÞ yu{kt ykùÞo LkÚke.nwt Ãký {kðstíkwzw Awt yux÷u {U yuf - çku r{ºkkuLku ðkík
sýkðe.r{ºkkuyu íkhík yk ðkíkLku ÃkkukíkkLke {u¤u WÃkkze ÷eÄe Auuuu. ðkík çknkh økE yux÷u
Vu÷ðkLke íkku ¾he s.Vu÷kÞ Ãký ykuAk{kt ykuAwt ‘rËðkLk çknkËwh ’ykÃkþu íkku s
Mðefkhþ. Lknª íkku yuLke yux÷e çkÄe LkÚke Ãkze fu nwt rçk[khku çkLke òô.ðkMkLkkLke MkkÚku-
MkkÚku yuLkk ÃkhVLke çkuÃkhðk Ãký Au.nwt yuLkku økw÷k{ LkÚke.fkuE ík{Lku ÃkqAu íkku ík{khe ÃkkMku
ðkíkLkwt {q¤ yLku yuLke nfefík nkuðk sEyu.’(Ãk].46-47 çk.f.Xk yæÞøkútÚk)
ÃkkuíkkLke ºkwxe,fk{Lkk yLku Lkçk¤kE rð»ku yk {kýMk fux÷kt òøkúík níkk ? {kýMkLke þÂõík
yuLke {ÞkoËkykuLkkt ¿kkLk{ktÚke LkeÃksu Au,yríkþÞkuÂõíkykuLkk yntfkh{ktÚke Lknª.{ÞkoËkLkwt
¿kkLk,Lk{úíkkLkwt çkes çkLkeLku yu {kýMkLku LÞk÷ fhe Ëu Au. yu ðkík ðkík ynª Mk{S -
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RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
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Mk{òðe þkfkÞ Au.‘Ãkt[kuíkuh{u’ ÃkwMíkf {kxu ÃkkuíkkLke ykÃkðeíke ÷u¾u ÷¾u÷e r{íkkûkhe
LkkUÄ {kuf÷íkkt yu{ýu ÷ÏÞwt níkwt:
‘tík{u yk LkkUÄ{kt ykðu÷e MÚkq÷ nfefík{kt ftEf Mkhík[qf Lk Úkíke nkuÞ íku æÞkLkÚke
òuòu.fkuE ð¾ík ËwrLkÞk yríkþÞkuÂõík s økýu yLku ík{Lku yLku {Lku çkuÞLku yLÞkÞh fhu
yuðwt íkku fktE ÷¾kE økÞwt LkÚke Lku? ykx÷k Ãkqhíkwt s òuðkLkwt.çkkfe íkku {Lku ÷u¾f íkku {Lku
÷u¾f íkhefu sux÷e {khe ÃkkuíkkLke Mðíktºkíkk ðnk÷e íkux÷e MkkiLku ÃkkuíkkLke nkuÞ yu çkhkçkh
òýwt Awt,yLku ík{Lku ¾çkh Au fu òýw Awt.’
çk÷wfkfkLkk Ãkºk{kLkwt yk yðíkhý yux÷k {kxu fu yk {kýMk ÃkkuíkkLkk rðþu fux÷k
¾çkhËkh níkk! íkuyku fnuíkk : ‘ykÃkýk ÷u¾fku yðíkhýLkwt {níð Mk{síkk LkÚke.su çkwrØ
yk[hý ðzu hMkkíke LkÚke íku fkuE rËðMk Wßsð¤ çkLkeLku rð¤ãkÞf þÂõík Úkíke
LkÚke.íku{Lkwt yuf r«Þ Mkqºk níkwt : ‘{kºk nkuXÚke çkzçkzu Lknª , Ãký sL{khkLkkt yk[hýku{kt
rsðkÞ Au íku s MkíÞ SðLk{kt hMkkÞý çkLkeLku {kLkðstíkwzkLke yÕÃkíkkLku ykuøkk¤eLku,
yu{ktÚke ykí{kLkwt íku s yLku ykí{kLke f÷k «økxkðu Au. yk Au {khe rsfh,yuLku Sððk
{Úkwt Awt.’(Ãk].49 çk.f.Xk yæÞÞLkøkútÚk) yne Eü{køkuo,Eüðuøku,Eü[k÷u rðnhíkk
çk.f.Xk.Lkwt økã yLku ÔÞÂõíkíð çktLku Ãk{kÃk Au.
çknkhÚke fXkuh Ëu¾kíke AçkeLke ¼eíkh yuf fku{¤ «{Lkwt Íhýwt ¾¤¾¤ ðnuíkwt níkwt. yu
ÍhýkLkk rLk{o¤ yLku Ãkkðf s¤{kt yu{Lke «rík¼k yLku «ðwrØ MkËk Ãk¾¤kELku Ãkrh»f]ík
Úkíke yLku yuLkku Ãkrh{÷ çknkh «økx Úkíkku.
nðu,ykÃkýu ‘økã’ rðþu Úkkuze ðkíkk fheyu-
fux÷ef ð¾ík hMkkí{f yÚkðk hMk÷ûke økã ykÃkýu ðkt[eyu fu Mkkt¼¤eyu Aeyu - yu{
fnuðwt Wr[ík Au ¾hw ? fkuE Ãký f¤k hMkkLkw¼ð÷ûke s nkuÞ yLku ‘økã’ fkÔÞf÷kLkku yuf
«fkh Au yux÷u ‘økã’ yu þçËMktfuík{kt s hMkkí{íkkLkku rLkËuoLk ykðe òÞ Auu. MktMf]ík
rðÄkLk ‘fkÔÞtøkÄtÃkã[’ Lkwt íkkíÃkÞo íkku MÃkMx Au. nk,ÔÞðknkh ¼k»kk{ktÚke f÷kMðYÃkLku
ðhu÷e(Ãkk{u÷e)fkÔÞ ¼k»kkLkku ÔÞkðnkh ¼k»kkÚke [Vkðík sux÷e ykMkkLkÚke Ãkã{kt
Ãkh¾kÞ Au íkux÷e ykMkkLkeÚke økã{kt Ãkh¾íkku LkÚke fkhý fu Ãkã{kt nkuÞ Au íkuðe AtË suðe
rðrþü «ÞwõíkÚke, íkuLke ÔÞðnkh ¼k»kk{kt ÔÞkfhý ðøkuhuLkk çktÄkhýÚke «kÃík h[Lkk swËe
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Ãkze ykðíke LkÚke. çktÄkhý áüeyu økã ÔÞðnkh¼k»kkÚke ¾qçk LkSf hnu Au. ykÚke ¼k»kk
yLku økãLku y÷øk íkkhðLkkhu økãLkkt f÷kík¥ðLku ykÞkMkÃkqðof yku¤¾ðwt hnu Au.{kur÷ÞoLkkt
xw[fk Ãkh yur÷ÞxLkwt rÃkÃÃký ‘ÔÞðnkh¼k»kk’ yLku ‘økã’ðå[uLkku íkVkðík MkhMk [ªÄu Auu.
y¼ý økk{rzÞku rV÷kuMkkuVh ÃkkMku ÃkkuíkkLke Lkðe Mkðe ðkøËk¥kkLku Ãkºk ÷¾kððk òÞ
Au,rV÷kuMkkuVh,yk íkku «u{Ãkºk nkuE ÃkqAu Au, - økã{kt ÷¾ðku Au fu Ãkã{kt ? íkwt yk çkku÷u íku
økã !’íku Mkkt¼¤íkk s Ãku÷ku íkku nh¾u Lkk[e QXu Au - ynku ! ykx÷k ðhMk MkwÄe {Lku ¾çkh
s níke fu nwt økã çkku÷íkku níkk !’
xe.yuMk.yur÷Þux yk rðþu xefk fhíkkt fnu Au - økk{zeÞku økã çkku÷íkku s Lk níkku.ku íkku
ÔÞðnkh¼k»kk s çkku÷íkku níkku. økã íkku ¼k»kkLkwt f÷kMðYÃk Au.- çkku÷íkku s Lk níkku.íku íkku
ÔÞðnkh¼k»kk s çkku÷ðíkku níkk. økã íkku ¼k»kkLkwt fk÷kMðYÃk Au. - f÷kí{f økãLke
fMkkuxe Ãký yu s Au - íkuLkk ÃkXLkÚke,íkuLkk ðkfYÃkÚke «kÃý Úkíkku hMkkLktË rLkYrÃkík nkuÞ Au
íku ¼kðkí{fYÃku ðÄw Mkh¤íkkÚke yu rðrþü økãçktÄLku fkhýu yLkw¼ðkÞ Au. økã¾tzLke
h[Lkkíkhkn{kt yk{us ÚkÞu÷e ¼k»kkfeÞ «ÞwÂõíkyku Wfu÷ðkLkku «ÞíLk fhðkÚke ‘økã’ Lku
Ãkk{ðkLke ûk{íkk ðÄu Au yLku ‘økã’ yLkw¼ð Mk{]Ø Lkeðzu Au.
nðu,ykÃkýu çk.f XkfkuhLkkt økã rðþu òuEyu - çk¤ðtíkhkÞLkku yuf yíÞtík LkkuÄÃkºk Vk¤ku
yu íku{Lke yÚko½Lk MktrûkÃík økãþi÷e Auu. {rý÷k÷ yLku økkuhÄoLkhk{Lke su{ ykÃkýu y{Lku
Ãký þi÷efkh fne þfeyu. økkuðÄoLkhk{Lke ¾krMkÞík su{ rðMíkkh Au íku{ XkfkuhLke
rðþu»kíkk çknw s ykuAk Ãk]»Xku{kt yLku økýíkh ÷ktçkk ðkõÞku{kt yLkuf rð[khkuLku Mk{kðe
ËuðkLke f÷k Au.yu{Lke þi÷e ¾hçk[ze fXkuh,rf÷ü yLku ËwçkkuoÄ Au yu{ fux÷ktf {kLku Au
Ãkhtíkw íku {kuxk{kxu MkíÞ LkÚke,Ãkðoík {k¤kLke {kVf yu{Lkkt ðkõÞku yLku WÃkðkõÞku yuf
ÃkAe yuf WÃkhkWÃkhe rðMkíkkhÚke økkuXðkÞu÷k nkuÞ Au suyku ykhkuný fhe þfu yu{Lku yu
ðkõÞ{k¤k sYhe ykLktË ykÃku Au.
Mkk{kLÞ heíku {wÏÞ ðõíkÔÞLkku ykukAku rLkËuoþ fhíkkt ðkõÞÚke yu{Lke ftrzfk þY ÚkkÞ Au.
Äe{u Äe{u ÷ktçkk,Mk{íkku÷,ÞkuøÞ þçËkuðk¤kt «kiZ ðkõÞkuÚke ykøk¤ ÄÃku Au yLku ytíkr{
ðkõÞ {wÏÞ ðõíkÔÞLku Mk[kux yfo YÃku hsq fhe ykÃk Au.yu «¾h rð[khf Au yLku yu{Lke
{u½k øknLk rð»kÞkuLku ÍzÃkÚke ÔÞÃkfYÃku Ãkk{e Auu. nk, yu MkwtËhíkk yLku þçË{kÄwÞoíkkLkk
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Ãkqòhe LkÚke,yux÷u ßÞkt Ãk¤ÃkËk,ÔÞðknkYt Lku òu{ðk¤k þçËkuÚke fk{ [k÷e þfu íÞkt
Vffz Mkwfw{kh fku{÷ktøke MkwtËheyku suðk Ãkku[k {tsw÷k þçËku yu fËe Lkne ðkÃkhu,ykÚke
fux÷eðkh yu{Lkk ÷¾kýkuLke yMkh sux÷e {øks WÃkh ÚkkÞ Au. íkux÷e nËÌ WÃkh Úkíke
LkÚke.
çk.f. XkfkuhLkwt økã økwshkíke¼k»kkykuLku yu{Lkwt ykøkðwt «ËkLk Au.rððrûkík rð[kh íkuLkkt
Vr÷íkku MkkÚku Ãkqhku ÔÞfík ÚkE òÞ Lkrn íÞkt MkwÄe yu{Lkkt ðkõÞku Ãkqhkt Lk ÚkkÞ.ykLku ÷eÄu
yu{Lke ðkõÞh[Lkk Úkkuze yxÃkxe yLku Mktfw÷ íkÚkk ÷ktçke çkLke òÞ íkku yu{Lku ðktÄku Lk
níkku.yu{ Aíkkt yu{Lkku ðkõÞçktÄ fËe Ze÷ku Lk çkLkíkku.yu{Lku ¼k»ký fhíkkt su{Lku
Mkkt¼éÞk nkuÞ íku yu ðkíkLke íkhík s Mkkûke Ãkqhe þfþu fu çkku÷ðk{kt Ãký íku{Lkkt ðkõÞku
÷ktçkk çkLkíkkt Aíkkt ðkõÞçktË áZ hnuíkku yLku ÔÞkfhýLke áüeyu sðÕ÷us Ëqr»kík çkLkíkku.
[kufMkkELkku yu{Lkku ykøkún yu{Lkkt ðkõÞku{k [ Qíkhíkkt yu{Lke ¼k»kk çknwÄk r{íkÔÞÞe
yLku MkÄLk çkLkíke, yLku Aíkkt õÞkhuf þçËk¤ Ãký çkLke síke.ðkík[eíkLke Axk,yLku
ík¤ÃkËk íkÚkk çkku÷kíke ¼k»kkLkk þçËkuLkk «Þkuøk «Þkusðk{kt yu{Lke Mkkûkhíkk Mktfku[kíke fu
þh{kíke Lknª,W÷xwt hk[íkeÞ Ëu¾kíke.
ykÚke yu{Lkkt økã{kt ysçk MkSðíkk ykðíke yu{Lkkt økãLku Sðtík yLku Mk«{ký
çkLkkððk{kt «Mktøkkur[ík WŠ{,ykðuþ,EíÞkËe MkkÚku íku{s Ãkqhíkk ¼kh MkkÚku çkku÷ðk -
÷¾ðkLke yu{Lke heík fu xuðLku Vk¤ku ½ýku Au.yk yu{Lkk økãLku çkr÷c çkíkkðu
Au.økku.rºk.,{.Lk. rîðuËe, Lkh®Mknhkð,h{ý¼kE,ykLktËþtfh ÃktzeíkÞwøkLkk yk
{nkhÚkeykuLkwt økã yu{Lkkt ÔÞÂõíkíðLkkt MktMÃkþuo fu yðíkhýLku ÷eÄu ÷kûkrýf çkLÞwt Au íku{kt
çk.f.Xk. Lkwt økã ÃkkuíkkLke yLkku¾e yËk MkkÚku ¼kík Ãkkzíkwt þk¼u Au.yu{Lkkt ÔÞÂõíkíðLku
òýfkh yLku íku{Lku çkku÷íkk Mkkt¼¤ðkLkku yLkw¼ð ÄhkðLkkh yu{Lkkt ÷¾kýku{kt ÷kûkrýf
¼kh Lku ykðuþ íkÚkk nkÚk - {kULkk ¼kð hýfkËkh yðksLkku yLkw¼ð Ãký Ãkk{e þfu.
çk.f.XkfkuhLkkt ‘økã’ Lku òuEyu - swyku : MkL{kLkkno yuf íkku nwt økýwt Awt ÃkqhuÃkqhkt çk÷,
ykðzík,yLku rË÷u {sqhe fhíkk {sqhLku.çkeòu økýwt Awt çkwrØ{kLk,çkwrØMkss,çkwrØLkuðkÃkhe
òýLkkh,¾uzLkkh,ÃkËkuzLkkh, Lke[kuðLkkh, {ÚkLkkh, ð÷ðLkkh, {kÚkwt ¼{e ¼{e ÄwB{ÚkE
òÞ,Vkxe Ãkzíkwt ÷køku, {qAeoík ÚkE òÞ, íÞkt ÷øke ¾uËku Lk AkuzLkkh {LkLk ÃkhkÞý LkhLku
fkuËk¤e,Ãkkðzku, n¤, Ëtíkk¤e, su{ {qswhLkkt ykuòh Au íku{ rðãk, þk†, EríknkMk,
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yLkw¼ð, yð÷kufLk, ¼kðLkk yLku MðÃLkktLke MkkÚku Mkkûkkík rðhkxLkku yk¾ku
[h¾ku,rð[khf {kýMkLkkt MkkÄLkMkk{økúe Au, ykuòh nrÚkÞkhu Au. yuýu {kýMkòíkLke
Lkçk¤kEykuLku Ãký þkuÄðkLke íkÚkk Ãkhk{þoðkLke Au.yuýu yMÃk~Þo yLku yÃkrðºkLku MkzkLku
yLku hkuøkLku Ãký íkÃkkMkðk [qtÚkðkLkkt Au, suLku swðuÞ Lknª íkuLku Mk{su þe heíku,Mk{su Lkenª
íkuLku Mk{su þe heíku, Mk{su Lknª íkuLkk WÃkkÞ þkuÄu Þkusu õÞktÚke ? yuýu {kýMk Lkk{u
çkkÌkktíkh MÚkq÷ íkÚkk Mkqû{ yk¾k ¼q -¾ - ðíkwo÷Lkku,ík{k{ [kðeyku yLku økwÌkkuLke MkkÚku
çkLku íkux÷ku Ãkrh[Þ yLku Wfu÷ MkkÄðLkku Au. {kýMkku{kt {kýMkuu MkL{kLkkno sux÷ku {sqhe Au
íkux÷ku rð[khf Au,sux÷ku rð[khf Au íkux÷ku rð[khf íkux÷ku {sqh Au.’
ynª òuE þfkÞ Au fu çkkÌk [¤fkxðk¤e Mkwfw{kh ¼k»kkLkk íkuðk rðhkuÄe Au,YrZ¼tsfíkk
íku{Lkkt Mð¼kðLkwt {wÏÞ ÷ûký nkuðkÚke ík¤ÃkËe, ðkíkÃkËe, ðkík[eríkÞk, økúkBÞ yLku
çkhAx, ÔÞðknkhw økýkÞ íkuðe çkku÷eLke MktMf]íkLke Aktxðk¤e ¼k»kk MkkÚku hkuÞf r{÷kðx
fheLku íkuyku Äkhe yMkh WÃkòðu Au.økku.{k.rºk.suðk «÷tçk ÷Þ Au, Ãkhtíkw økku.{k. rºkLke
þi÷eLke htøkeLkíkk r[ºkí{fíkk XkfkuhLkkt økã{kt LkÚke.½Lkíkk {rý÷k÷Lkkt økãLkwt M{hý
fhkðu Au Ãký {rý÷k÷Lke þi÷eLkku ðuøk XkfkuhLkkt økã{kt õðr[íkT þçËk¤wíkkLkku Ëku»k ykðu
A.rð[khLkku Wÿuf Mk[kux çk¤fx ðkýe{kt WíkkheLku ðk[fLkk rË÷Lku nhe ÷uíkkt XkfkuhLkt
÷ûkýku yðko[eLk økwshkíke økãLke yLkku¾e rMkrØ Au.
fwxwtçkLkkt ðze÷ íkhefu íku{Lkwt fuðwt fku{¤ niÞwt níkwt íku íku{Lkk MkkrníÞ{ktÚke Lknet Ãkhtíkw yu{Lkkt
r{ºkku,fwxwtçkesLkku yLku çkk¤fku WÃkhLkkt Ãkºk ÷¾ký{ktÚke {¤e hnu Au.LkkrhÞu¤ suðe
«Úk{ËþoLku frXLk Ãkhtíkw fXkuh fk[÷e Ëqh fÞko ÃkAe {¤íkk r{ü ËqÄ suðe íku{Lke økã
þi÷eLkku yLkw¼ð Ãkºkku yLku r{íkkûkh LkkUÄ fhkðu Au.ÃkkuíkkLkkt Ëkurnºk ©e øksuLÿ XkfkuhLku
÷¾u÷k yuf Ãkºk swËe s þi÷eLkku yLkw¼ð fhkðu Au.swyku -
r[.r«Þ ¼kE øksuLÿ
‘ykÃkýk çkihkt ÷kux fu [ku¾kLkku nkuÚke fu{ nfkzu Au íku fËkrÃk òuÞwt Au ? nwt f÷{ WÃkkzâk
ðøkh ynet fnkzwt yux÷u ínLku Mk{òE sþu. nkÚkeLkwt ríkºk fnzkÞ.
yk «{kýu ÃkxÃkxe{kt ÷kux fu [ku¾k fu htøkku¤eLkku øk{u íku htøkkuLkku ¼qfku ÷ELku nkÚkeLkwt r[ºk
fnzkÞ.
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ðkY,{wfwLËLku AuÕ÷ku fkøk¤, C/o T.Cook & Son yuÞh{u÷{kt 1÷e ykuøküu ÷ÏÞku
níkku yLku ínLku Ãknu÷ku ÷ÏÞku 4Úke MkÃxuBçkhu,{íkçk÷ fu Bnkuh íkku rð÷kÞíke xÃkk÷
E.Mk.1930 Lkk ykuøküÚke þY ÚkE íku Ëh yXðkzeyu Sðeþ íÞkt øk÷e ÷ÏÞk s fhðkLke
yu{ sýkÞ Au íkwt ÃkkAku Vheþ íku Ãknu÷kt «çkkuÄ íÞkt ykðu íkku ykðu yLku yu ÃkkAku Vhu íÞkt
÷øke Sðwt yux÷wt çkÄwt ÷ktçkw ykÞw»Þ íkku Lkk nkuÞ íku s W¥k{ - ½hkE økÞku.çknwt ÷ktçkwt
ykÞw»Þ fþkt Mkw¾ fu ÷k¼ ykÃku yu{ LkÚke {Lkíkku.ÞwhkuÃk y{uhefk{kt ½hzkt ½hzeykuLku
Ãkhýu Au,{kºk MknðkMkw¾ íkuðku rnLË{kt nS MkB¼ð Au Lknet.
íkwt £uL[,s{oLk þe¾ yLku MktMf]ík ¼q÷e ò yu íkku ftE [kuõ¾e «økrík Lk fnuðkÞ.çku
ÃkøkrÚkÞkt [Zðk{kt ËkuZ ÃkkAwt Lke[u ½Mke ÃkzkÞ yuðe yu «økrík ÚkE.MktMf]ík íkku ykÃkýe
MktMf]ríkLke [kðe Au {kxu çkeS ¼k»kkykuLku yuf ÃkøkrÚkÞkLkwt íkku yuLku ËkuZ ÃkøkrÚkÞkLkwt {kÃk
½xu Au.
{Lku ykÃkýe MktMf]ríkLkku {kun Au yu{ Lk ¼ú{íkku.yu {æÞfk÷eLk yk[khrð[kh sqÚk BnLku íkku
çkuzeykuLke su{ yf¤kðu Auu.Ãkhtíkw yu çkuzeyku{ktÚke AqxðkLkku hMíkku Ãký yuf s: yu
çkuzeykuLke fhk{ík,íku{Lkk ykþÞ yLku WËTþe,íku{Lke ¼kðLkkyku yLku {qr¤Þkt,ykx÷k
Mkifk yu{ýu ykÃkýe sLkíkkLku xfkðe hk¾ðe.yLku ykx÷e rLk»f]ü Ëþk{kt s hk¾e íku
çktLkuLkk fkhý yLku fkhýkuLkkt þÂõíkyþÂõík çktLku Mk{ÍkÞ íkux÷u Ëhßsu s ykÃkýu çku
çkuzeyku{ktÚke Aqxe þfeyu : y yLÞÚkk.
MktMf]ík ¿kkLk Mkíkus hk¾ðkLkku yLku ðÄkhðLkku yuf W¥k{ WÃkkÞ fhkt[e{kt yuf rðîkLk fhu
Au, su{Lku íÞkt nwt AuÕ÷u fhkt[e økÞu÷ku íÞkhu WíkÞkuo íkku. yu{Lke ÞkËþÂõík ½ýe òuhkðh Au
yLku íkuLku yu{ýu fu¤ðýeLku ðÄw òuhkðh çkLkkðe.Au yu {kL[uMxhLkkt çke.yuMk.Mke.yLku
fhkt[e yuLSLkey®høk fku÷usLkk «kuVuMkh Auu. Ãký MktMf]ík Ãktrzíkku yLku þk†eykuLkk ðtþ s
yux÷u yu íkku hkus Mkðkhu yÄkuo f÷kf rMkÆktLík fki{wÆe - økku¾u Au-yZe ð»koÚke yu
rLkíÞrLkÞ{ Ãkk¤u Au. økkzeLke {wMkkVhe fu yuf÷k VhðkLkwt fu {ktËøkeLku çkeAkLku nkuÞ íÞkhu
yu Mkðo {kUyu [zu÷k økúLÚkLkku Vhe VheLku ÃkkX fhu Au. çkeò ð»ko ËkuZ ð»ko{kt rMkØkLíkfki{wÆe
yk¾e ftXMÞ ÚkE yøkíÞLkk ¼køk Backwards- Q÷xe ¢{u Ãký ðøkh ¼q÷u çkku÷e þfu
Au.
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ykíkkuHeroic Method ÚkE. yMkkÄkhý Ãkwhw»kLku s MkkæÞ Ãký yuLku ykÃkýu ykÃkýe
÷½w þÂõíkykuLkk {kÃkLkwt YÃk ykÃke þrfÞu.íkw ¼økðËTøkeíkkÚke s þY fh. {kºk 700
&÷kufku.hkus Ëþ &÷kuf rLkíÞrLkÞ{u økku¾ðk.MkeÄk ¢{{kt yLku W÷xk ¢{{kt 70 Lku çkË÷u
122 rËðMk yuf ðhu»kLkk ík]ríkÞ ¼køk{kt yk¾e [kuÃkze {ktuyu ÚkE sðe skuEyu. íkÚkk
ÃkAe yu {kuyu MkËkLku {kxu hnu íku Mkkhw ßÞkhu shk yuf÷k ÃkzkÞ yLku çkeswt fíkoÔÞ Lkk nkuÞ
íÞkhu yuLkku {w¾ÃkkX fhe sðku. {rý÷k÷ Lk¼w¼kE íkku hkus yk¾e økeíkkLkku yuf fhíkkt.
{rý÷k÷.hkus yuf yæÞÞLkku ÃkkX fhíkkt,Ãkhtíkw yu çkwrØþk¤e Ãkwhw»k økeíkk Mk{Ííkk íkku
Lknkuíkk íku nwt òýw Awt.nkuÞ.
økeíkk {kuyu ÚkE òÞ ÃkAe çkeS ðkík. nk÷ yu s - ynet Mkki {Ík{kt Au.ínkhwt þheh
Mkk[ðsu.
çk÷tðík f.XkfkuhLkk yLkuf
ykþeðkoË
íkk.11 - 09 -31 þw¢
hkðÃkwhk,ðzkuËhk
-----------x----------x------------x----------x--------x-----------x------
(ÃkíLke) ‘[tÿ{ýe Ônu÷e økE íkuÚke {kuxku ÃkrhðíkoLk ÚkE økÞku y{khk ÃkwºkkuLkk
rðfkMk yLku SðLk{kt; çkeò þçËku{kt yu çkeò Ëþ s ð»ko Sðe nkuík íkku yu ÃkwºkLkku
rðfkMk yLku yu{Lkkt ¼krð ½ýkt MkwÄhe òík.yk LkwfMkkLk yu{Lku - yLku íkuÚke BnuLku Ãký-
fux÷wt {kuxwt níkwt íku nS Ãký nwt òuô Awt, Ãký yuLkwt {kÃk íkku fkuEÚke Ãký Lkef¤u yu{ LkÚke.
y{khwt SðLkLkkð ykht¼{kt s Auf ¾hkçku [ze ¼køke òík yuðkt Ãký yufçku ð»ko
y{u ðuXu÷kt.Ãký «Úk{Úke sBnkhk r[íktºk{kt çkuºký ðkLkkt áZ{q÷ yLku ÂMÚkhãwrík.ßnkhk
SðLkLke ¼krøkÞý yu; y{khkt çkk¤fkuLkkt [krhºk yLku ÌËÞ ½zðk yLku nwt ðÄw Ãkzíkku
fzf,yu Mktòuøkku{kt Ãký yu ËçkkE Lkk òÞ.
yuLkwt ÔÞÂõíkíð xfu yux÷wt s Lknª Ãký ÃkkuíkkLk heíku ¾e÷u, fux÷ktf íkhwðhLke AkÞk íkuLke
ík¤uLkk Lkkswf AkuzLku þku»ke Lkk¾Lkkhe nkuÞ Au íku{ yuLkk ÔÞÂõíkíðLkwt çkLkðk Ãkk{u,yu {kxu
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nwt nhnt{uþ òøkúík.yk øknLk çkkçkík rðþu ðÄkhu ÷¾kðeþ yu fE ðÄkhu rðþË ÚkkÞ
Lknª,yux÷u ynª s yxfe òô Awt.’
Xkfkuh yu{Lkk ÷¾kýku{kt MktÏÞkçktÄ Lkðk ÃkÞkoÞku ÞkusÞkt Auu.yu{ktÚke ¼køÞu s fkuE ÃkÞkoÞ
«[kh{kt ykÔÞkLkwt ykÃkýu òuEyu Aeyu. ‘LkuþLkkr÷Í{’ {kxu «òÂM{íkk, Lkuøkuxeð {kxu
LkøLkkí{f,MkçkfkuÂLþMk {kxu ArÆ suðk íku{Lkkt ÃkÞkoÞku [÷kýe çkLÞk LkÚke.fkuBÞwrLkfuþLk
{kxu rðíkhý,rhÃkuÍLxuþLk {kxu «rík®çkçk,«[r÷ík çkLkuuíkuu{ LkÚke.nk,‘r÷rhf’{kxuLkku
XkfkuhLkku‘Q{eofkÔÞ’ ÃkÞkoÞ YZ çkLke þõÞku Au.Xkfkuh yLk wLkkrMkf (z,ý, Lk,{)Lke søÞk
Lk¬h yLkwMðkh Lknª, Ãkku÷k yLkwMðkh fhíkk Ëk.ík MkwtËh, ytíkh, Ãkhtíkw ðøkuh íku Ãký
íku{Lke økã rðþu»kíkk Au,
yk{, frðíkkLke {kVf økwshkíke økãLku Ãký Xkfkuhu Lkðku ð¤ktf ykÃÞku Auu. ½eøkwt,
MÃkþoûk{,çkr÷c, ykusMkÃkqýo yLku ðfíkÔÞLke [zWíkh yLku WífhíkkLku yLkwYÃk rðrðÄ
¼trøkyku Äkhý fhíkwt LkãLkwt fkXwt ynª WÃkMÞt íkuLke yMkh økktÄeÞwøkLkkt økã÷u¾fku WÃkh ð¥ku
ykuAu ytþu Ãkzâk rðLkk hne LkÚke. yu heíku økwshkíke økãLkkt rðfkMk¢{{kt XkfkuhLkkt
økã÷¾kýku yuf {níðLkku íkçk¬ku çkLke økÞu÷ Au.
ykÃkýu íÞkt Ãkãku-(fkÔÞku) Lkk «fkhu hMkËþoLkLkk suðk - sux÷k «Þkuøkku ÚkÞk Au íkuðk -
íkux÷k økãLkk MktçkÄ{kt ÚkÞk LkÚke.Ãkã ÃkXLkLkkt fkÞo¢{ku ÞkuòÞ Au,økãÃkXLkLkk Lknª.
Ãkrhýk{u õÞkhuf yuðwt ÷køku Au fu W¥k{ økãLku {kýðk {kxuLke árü, íkk÷e{,ûk{íkk ykÃkýu
økw{kðe hÌkkt Aeyu økãÃkXLkLkkt «Þkuøkku ¾qçk WÃkfkhf Lkeðzu Ãký íku «íÞûk «ÞkuøkkuLkku
rð»kÞ Au.
:: MkL˼o Mkqr[ ::
(1) «ku.çk.f.Xk yæÞøkútÚk,økwhkíke rð¼køk øk.Mk rðïrðãk÷Þ ðzkuËhk «Úk{ ykð]rík
- 1969
(2) yæÞÞwo, rðLkkuË - ‘økãík rð{þo’ «fkþ : rðLkkuË yæÞÞwo MktðkË,«Úk{ ykð]rík
sqLk - h003,
{wÕÞ-130/-
(3) [kðzk, rfþLk®Mkn (MkBLkkËf) ‘Ãkt[kuíkuh{u’ «fkþf yuLk.yu{.rºkÃkkXe
rð{kuf,{wtçkE,«Úk{ ykð]rík
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E.Mk.1946 rf{ík-60/-
(4) þwõ÷,hk{«MkkË,Íðuhe rçkrÃkLk - ‘ykÃkýwt MkkrníÞ-2’ (yðko[eLk fk÷) «fkþf
: MkhMðíke ÃkwMíkf ¼tzkh MktðkË «Úk{ ykð]rík - 10-9-71
(5) rºkðuËe,n»koË (MktÃkkËf) økw.Mkk.EríknkMk økútÚk -3 «fkþf : økw.Mkk.Ãk.«Úk{
ykð]rík,1976, rf.hhÃk
(6) Xkfh,½eY¼kE,yðko[eLk økwshkík MkkrníÞLke - rMkf÷ hu¾k - 3 (MkkûkkhÞwøk)
«fkþf : økwsoh økútÚkhíLk fkÞko÷Þ, MktðkË rf.1hÃk/-
(7) rºkðuËe,n»koË (MkBÃkkËf) ËeÃkkuíMkð rðþu»kytf 11-22 ‘þwõ÷Mkwüe’ Lkðu-
rzMku.19 - 6-1996 økw.Mkk.yfkË{e – økktÄeLkøkh
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CHALLENGES FOR IMPLEMTATION OF IND-AS IN INDIA
DR. C. M. THAKKAR
PRINCIPAL
SHRI TRIKAMJIBHAI CHATWANI ARTS & J.V.GOKAL TRUST COMMERCE COLLEGE
RADHANPUR
INTRODUCTION
The transition from Indian GAAP to Ind AS is a historic and a landmark change.
Inaccordance with its commitment to G20, is converging to IFRS in a phased manner
starting from annual periods beginning on or after 1 April 2016. The IFRS converged
standards will be known as Indian Accounting Standards (Ind-AS) and will contain
numerous carve outs from IFRS. The change to Ind AS is a hugely positive move that
will bring the accounting in India substantially closer to the accounting followed by
the global companies under IFRS. Due to carve outs, Indian companies may not be
able to make a dual statement of compliance with both Ind AS and IASB IFRS.
Therefore, Indian companies may not beable to use Ind AS financial statements for
global listing purposes that require compliance with IFRS. However, Indian
companies may find it easier to prepare IFRS financial statements from Ind AS
financial statements rather than Indian GAAP financial statements. The paper deals
with Introduction, objectives and challenges in implementation of IND-AS in India.
KEY WORDS: Challenges, IND-AS
INTRODUCTION
In India, Central Government prescribes accounting standards in consultation with the
National Advisory Committee on Accounting Standards (NACAS) established under
the Companies Act, 1956. NACAS, has been engaged in the exercise of examining
Accounting Standards prepared by ICAI. It has adapted the international norms
established by the International Financial Reporting Standards issued by the
International Accounting Standards Board. The Central Government notified 28
Accounting Standards (AS 1 to 7 and AS 9 to 29) in December 2006 in the form of
Companies (Accounting Standard) Rules, 2006, after receiving recommendations of
NACAS.The Government has adopted a policy of enabling disclosure of company
accounts in a transparent manner at par with widely accepted international practices,
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through a process of convergence with the International Financial Reporting
Standards (IFRS). The initiative for harmonization of the Indian accounting standards
with IFRS, taken up by NACAS in 2001 and implemented through notification of
accounting standards by the Central Government in 2006.
The Indian corporate accountant today, while presenting financial statements,
prepares them as per AS (Indian Accounting Standards), US GAAP if the stocks are
listed in USA, or other standards depending on where the stocks are listed. This is
also true of MNCs who establish their shop in India, which is one of the most sought
after destinations for setting up their business operations. Further, different reporting
frameworks in various countries lead to inconsistent treatment and presentation of
economic transactions by entities. This can cloud the outlook and perspective of
investor’s vis-à-vis the entities, which, in turn, results in capital market inefficiencies
across the world.
OBJECTIVES OF STUDY:
To understand challenges in implementation of IND-AS in India.
Such increasing complexity of business operations and globalization of capital
markets makes mandatory a single set of high quality reporting standards. This space
can aptly be filled in with the emergence of International Financial Reporting
Standards (IFRS), as formulated by the International Accounting Standards Board.
IFRS has emerged as a new force in aligning the global firms on a single line.
International Financial Reporting Standards are set by the International Accounting
Standards Board (IASB). The mission of IASB is to develop, in the public interest, a
single set of high quality, understandable and International Financial Reporting
Standards (IFRS) for general purpose financial statements. IASB is an independent
standard-setting board, appointed and overseen by a geographically and professionally
diverse group of Trustees of the IASC Foundation who are accountable to the public
interest. It is supported by an external advisory council (SAC) and an interpretations
committee (IFRIC) to offer guidance wherever divergence in practice occurs. The
IASB cooperates with national accounting standard setters to achieve convergence in
accounting standards around the world.
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CHALLENGES IN IMPLEMENTATION CONVERGENCE OF INDIAN
ACCOUNTING STANDARDS WITH IFRS
The High Powered Core Group for discussing and resolving the implementation
challenges with regard to convergence of Indian Accounting Standards with
International Financial Reporting Standards (IFRS) from the year 2011 has expressed
confidence in the issuance of the roadmap at an early date. In its meeting held at
Mumbai at SEBI Bhavan the Core Group expressed satisfaction about the progress in
developing necessary capacity and capability to bring about the convergence and
decided to accelerate efforts to engage with more stakeholders in this process.
There were detailed deliberations on the presentations made by the two sub-groups on
various implementation challenges especially those related to legal and accounting
framework and transitional issues. Further, sector specific challenges especially in the
banking, insurance, shipping, small and medium enterprises were also discussed.
TRAINING: The ICAI presented the details of a comprehensive capacity building
programme which the Institute is carrying on preparing the CA profession for this
transition and stated that a large number of professionals have undergone training and
the process is being accelerated.
GETTING PREPARED: The Chairman of the Accounting Standards Board of
ICAI placed on record that the convergence project is at an advanced stage of
completion. CFOs present in the meeting stated that industry was getting prepared
though there were some concerns from smaller companies. They also requested
amendments to the Companies Act and other Regulations and also the early exposure
of accounting standards which are IFRS compliant, to enable them to prepare for
meeting the deadline.
LANGUAGE : The discussions were encouraging and witnessed strong support for
convergence from all participants in the meeting. The legacy of English that the
British left in India was a dormant competitive advantage until a decade ago until
technologies emerged to enable Indian employees to serve customers anywhere in the
world. In addition to adopting English, India’s corporate culture also appears to
adopting global corporate cultural practices in the areas of entrepreneurship,
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professionalism, and governance. This complements many of India’s existing strong
cultural traditions such as a belief in education and will contribute to India’s long-
term competitive advantage.
POSITIVE ASPECTS: India can take a few steps to further nurture the positive
aspects of its emerging corporate culture. Entrepreneurship can be fostered by
strengthening bankruptcy laws so that failed enterprises can be restructured, creditors
can be assured of legal recourse to reclaim assets, and the participants in a failed
enterprise can start again without a negative stigma.
GOVERNANCE AND REPORTING: In addition, Indian regulators should react
cautiously to moves by some Indian companies to enforce strict non-compete and
non-poaching clauses because such moves would limit the competition for talent
between companies and thereby slow the spread of professionalism. Last, India
should seek to surpass many of the governance and reporting requirements in the
developed world for its publicly listed companies to further enhance the governance
mechanisms and oversight within Indian corporations.
CONCLUSIONS
India has already leveraged English to develop a leading position for its economy in
exporting services. India now has the golden opportunity to take some of the steps
described above as well as other to encourage a constructive corporate culture that
provides a new source of long term competitive advantage. Professionalism can be
boosted by a continuing effort against corruption in government and business
relations so that all Indian enterprises, instead of just a few, comply with globally
accepted behaviors.
REFERENCES:
Sowmya.S., VarunMonnappa K C, A paper on “ A Study On Challenges Of
Adopting Ind-As In Indian Context”
www.ifrs.org.
www.icai.org.
www.iasb.org.
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http://www.onlinefiling.in/implementation-of-ind-as-final-step-towards-ifrs-
challenges-thereof/
www.eminencejournal.com
thesis
(512)
L$pÞ[_p¬ M¬X$L$pìep¡
X$pµ. rhdg¡i Mdpf,
AÝen, NyS>fp[u rhcpN,
îu rÓL$dÆcpB Q[hpZu ApV® ¹ $k A_¡
S> ¡.hu. Np ¡L$m V ² $õV$ L$p ¡dk® L$p ¡g¡S>,
fp^_`yf,
dp¡. 94291 56800
L$pÞ[ NyS>fp[u cpjp kprlÐe_p DÑd A_¡ kd\® kS>®L$ R> ¡. [¡dZ¡ M¬X$L$pìep¡_y ¬
rhriô$ kprlÐe kS>®_ L$ey¯ R>¡. M¬X$L$pìedp¬ [¡d_u ApNhu, dp¥rgL$ âr[cp Å¡hp dm¡ R>¡.
[¡Ap¡ Äepf¡ dy ¬bB_u A¡rëaõV$_ L$p ¡g¡S>dp¬ Aæepk L$f[p¬ l[p¬ Ðepf¡ [¡d_pdp¬ k¬õL© $[
kprlÐe, `pòpÐe kprlÐe A_¡ NyS>fp[u kprlÐeL$pfp¡dp¬ Np¡h^®_fpd, _ftklfph, fdZcpB
r_gL¬$W$, b.L$.W$p. _p kprlÐe k¬õL$pf_p¡ rhi¡j âcph `X¡$gp¡ R>¡. [¡ S> `qfbmp¡A¡ L$pÞ[_y¬
kprlsÐeL$ OX$[f L$f¡gy¬ R>¡.
NyS>fp[u M¬X$L$pìe_u QQp® L$fuA¡ Ðepf¡ M¬X$L$pìe dpV¡$_u b^u rkÂ^p¬[QQp® kfhpm¡
L$pÞ[_p M¬X$L$pìeL$gp_u QQp® b_u fl¡ R> ¡. L$pÞ[_p M¬X$L$pìep¡_¡ Ap^pf¡ NyS>fp[udp¬
rhh¡QL$p¡A¡ M¬X$L$pìe_u ìep¿ep Ap`hp_p¡, gnZp¡ bp¬^hp_p¡ âeÐ_ L$ep® R>¡. A¡hp kd\®
M¬X$L$pìe kS>®L$ L$pÞ[ R>¡. L$pÞ[¡ ]$k¡L$ S>¡V$gp¬ M¬X$L$pìep¡ fÃep¬ R>¡. S>¡_u k|rQ Ap âdpZ¡ R>¡.
(1) k©rô$ kp¦]$e®\u \[u d_ D`f Akf (1886)
(2) õhN®N¬Np_¡ [uf¡ (1887)
(3) râep L$rh[p_¡ Apðpk_ (1887)
(4) fdp (1887)
(5) L$ë`_p A_¡ L$õ[yfud©N (1887)
(6) d©N[©óZp (1887)
(7) ]¡$hep_u (1890)
(8) hk¬[rhS>e (1889)
(9) Q¾$hpL$rd\y_ (1890)
(10) Ar[op_ (1893)
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22
thesis
(513)
îu ky¬]$fd¡ "Ahp®Qu_ L$rh[p' dp¬ L$pÞ[_p D`ey®¼[ ]$k M¬X$L$pìep¡_p¡ r_]£$i L$ep£
R>¡. S>¡dp¬ [¡dZ¡ â\d ÓZ M¬X$L$pìe ârkÂ^ ep¡Áe _lv NZ¡gp L$pìep¡ R>¡. `Z [¡ L$pìép¡
L$p ¬[_p L$gp rhL$pkdp¬ dlÐh_p¡ cpN cS>h¡ R> ¡. Ðepf`R>u_p Qpf L$pìep¡ L$pÞ[_u L$gp
DÞd¡jp¡dp¬ ×Y$[p âpà[ L$f[p¬ Å¡hp dm¡ R>¡, A_¡ A¬[_p ÓZ L$pìep¡dp¬ L$pÞ[_u L$pìeis¼[
`|f¡`|fu fu[¡ rhL$ku[ \pe R>¡.
D`ey®¼[ L$pìep¡_p¡ `qfQe d¡mhuA¡.
* "k©rô$ kp¦]$e®\u d_ D`f \[u Akf :
âõ[y[ L$pìefQ_p L$p ¬[_u â\d L$pìefQ_p R> ¡. âõ[y[ L$pìedp¬ L$rhA¡
]$pç`Ðe_y¬ rQÓ A¬qL$[ L$ey¯ R>¡. Ap rQÓdp¬ âkÞ_[p-L$Vy$[p-âkÞ_[p A¡hp ¾$d\u
cphpg¡M_ \ey¬ R>¡. L$pìe_peL$ - _preL$p âkÞ_[p\u h_rhlpf L$f¡ R>¡, Ðepf¡ Ðep¬
L¡$V$gp¬L$ A_pX$u gp¡L$p¡ ]¡$Mpe R>¡ [¡ kde¡ _peL$-_preL$p hÃQ¡ L¬$BL$ d[c¡]$ `X¡$
R>¡. Ap_¬]$dp¬ rhn¡` \pe R>¡.
""rh_p¡]$ kOmp¡ A¡ ¼ep¬ L$p¡Z ÅZ¡ idu Nep¡,
hp[rQ[ `X$u b¬^, õhf R>¡L$ kdu Nep¡.''
âL©$r[ ApV$gu ky¬]$f A_¡ fdZue R>¡ Ðepf¡ dpZk S> L¡$d ApV$gp¡ hfhp¡,
_uQ A_¡ A_pX$u R> ¡? âL©$r[ A_¡ dp_hu hÃQ¡ k¬hp]$ _lv `f¬[y rhfp¡^ A_¡
rhjd[p A_ychu_¡ L$rh A¡L$pA¡L$ D]$pk \B Åe R>¡. L$rh_y¬ Ap d_p¡d¬\_ L$pìe_p¡
dy¿ek|f b_¡ R>¡. A¬[¡ râep_u Q¡ô$p L$rh_p M¡]$_¡ lf¡ R>¡.
""iy¬ iy¬ Q¡ô$p L$u^u, [¡ hZ®hhy¬ _lv DrQ[ ^pfy¬
A_ych frkL$p¡ kdS>¡, buÅ_¡ iy¬ S>Zphhy¬ hpfy¬.''
Ap L$pìe_u hõ[y k¬L$g_p rir\g R>¡, L$rhA¡ _uQ, A_pX$u, _¬Mphu S>¡hp
iå]$p¡ âep¡Äep R>¡ Ðep¬ L$rh iå]$ `k¬]$Nudp¬ blz Ap¥rQÐe Åmhu i¼ep _\u.
* õhN® N¬Np_¡ [uf¡ :
Ap L$ìedp¬ L$rhA¡ A¬N[ c|rdL$p `f âZe A_¡ k¬Nu[_p¡ Agp¥qL$L$ N|Y$
A_ych ìe¼[ L$ep£ R>¡. L$rh_¡ fpÓ¡ õhà_ Aph¡ R>¡ [¡dp¬ [¡ fçe âL©$r[_y¬ ]$i®_ L$f¡
R>¡, Aàkfp_y¬ Np_ k¬Nu[ kp¬cm¡ R>¡. [¡dp¬ L$rh Mp¡hpB Åe R>¡. õhà_c¬N \[p¬
[2]
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thesis
(514)
L$rì ip¡^ A_ych¡ R>¡ L$rh_¡ A¡V$gu â[ur[ \ep L$f¡ R>¡ L¡$ Ap Np_ Np_pf_¡ lz ¬
Ap¡mMy¬ Ry > ¬. Ap fu[¡ âõ[y[ L$pìedp¬ A¡L$ N|Y$-flõede[p_p¡ A_ych \pe R> ¡.
rQ_ydp¡]$u L$l¡ R>¡ [¡d Ap L$pìe_p¡ D`pX$ AÐe¬[ r_b®m R>¡. gpOh_p¡ Acph R>¡.
* râep L$rh[p_¡ Apðpk_ :
âõ[y[ L$pìe_y ¬ rhjehõ[y râep A_¡ L$rh[p hÃQ¡_y ¬ R> ¡. L$rh[p L$rh_p
QfZp¡dp¬ Aphu_¡ fX$hp gpN¡ R>¡, aqfep]$ L$f¡ R>¡ L¡$-
""Aff dyS> li¡ _kub L¡$hy¬
_\u dm[y¬ ¼etl dp_ lp¡e !''
L$rh[p_¡ L$rh`Ð_u A_¡ BÑfS>_p¡\u [uh° dp_lp_u D`¡np_p¡ A_ych \pe
R>¡. râe L$rh[p_u aqfep]$\u L$rh rhõde A_¡ M¡]$ A_ych¡ R> ¡. L$rh L$rh[p_¡
Apðpk_ Ap`¡ R>¡.
Apd, âõ[y[ L$pìedp¬ L$rhA¡ L$rh[p A_¡ râep hÃQ¡_p k|ÿd L$gl_¡
ìe¬rS>[ L$ep£ R>¡.
D`ey®¼[ ÓZ¡e L$pìep¡_u hõ[yk¬L$g_p rir\g R>¡. Alv hõ[y_u k¬q]$Á^[p,
_pV$é[Ðh_p¡ Acph, gpOh_p¡ Acph hN¡f¡ bpb[ D`f Ýep_ M¢Qpe R>¡.
* fdp :
cpf[ue kdpS>dp¬ _pfu_u sõ\r[ rhi¡j L$fyZ R>¡. `yfyjâ^p_ kdpS>fQ_pdp¬
÷u_¡ OZp¬ L$ô$p¡ kl_ L$fhp_p¬ Aph¡ R>¡. `Ð_u `r[_¡ â¡d L$f¡ `Z `r[ [¡_u
D`¡np L$f¡ A_¡ AÞe _pfu_u kp¡b[ ip¡^¡ A¡ _pfu Æh__u A¡L$ L$fyZ[p R> ¡.
"fdp'dp¬ fdp_u Aphu L$fyZ[p Apg¡Mpe¡gu R>¡. [¡_p¡ `r[ [¡_u D`¡np L$fu L$p¡B
AÞe _pfu_u kp¡b[dp¬ kde `kpf L$fu dp¡X$u fp[¡ Of¡ Aph¡ R>¡. fdp Ap¬ky kpf[u
b¡ku fl¡ R>¡. d¡Ogu fp[¡ fdp_u L$fyZ[p h^y O¡fu b_¡ R>¡. -
""ìep¡d\u S>g_u ^pfp Å¡fdp¬ `X$[u l[u,
Y$mu `g¬N_p `pe¡ ky¬]$fu fX$[u l[u.''
[3]
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thesis
(515)
[¡_p¡ `r[ Aph¡ R>¡ Ðepf¡ fdp [¡_p `r[_p L©$Ðep¡_¡ Myëgp `pX$hp_u _ur[
A`_ph[u _\u `Z [¡_¡ lmhp¡ W$`L$p¡ Ap`¡ R>¡. [¡_p¡ `r[ ndp dpN¡ R>¡. L$pìe
kyMp¬[ b_¡ R>¡. `r[-`Ð_u kyM_u i¥epdp¬ gu_ b_¡ R>¡.
âõ[y[ L$pìedp¬ L$rhA¡ âL©$r[ rQÓp¡_p¡ kdyrQ[ rhr_ep¡N L$ep£ R>¡. d¡Ogu
fp[¡ fdp_p ]y$:M]$ A_¡ kyM]$ b¬_¡ âL$pf_p d_p¡cphp¡ kp\¡ kpd¬S>õe kpÝey¬ R>¡.
Apf¬c¡ d¡O_u ^pfpAp¡ fdp_u Ap¬Mp¡_u Aîy^pfpAp¡ kp\¡ kdp_[p kp^¡ R> ¡. [p¡
L$pìe_p A¬[¡ hjp®_u S>g^pfpAp¡ fdp_u Ap_¬]$^pfpAp¡ kp\¡ A¡L$[p fQ¡ R>¡.
L$pÞ[_u gpOh`|Z® hZ®_i¥gudp¬\u õhÃR> kyf ¡M iå]$rQÓp¡ kÅ®ep¬ R> ¡.
ìep¡d\u Å¡fdp¬ `X$[u S>g^pfpAp¡, `g¬N_p `pe¡ Y$mu fy]$_ L$f[u ky ¬]$fu fdp,
ie_N©ldp¬ bm[p¡ õhÃR> ]$uhp¡, _uQy¬ Å¡B c|g L$b|g L$f[p¡ fdp_p¡ `r[, A¬^pf
O¡fu fpÓudp¬ \[p¬ huS>mu_p QdL$pfp BÐepq]$ iå]$rQÓp¡ ky¬]$f, Apb¡l}b bÞep¬ R>¡.
`pÓâ^p_ M¬X$L$pìe_u kyf ¡Mä¡d kl_iug, k¬õL$pfu A_¡ â¡dpm
`r[cs¼[hpmu _pfu [fuL¡$ fdp_u õhÃR> A_¡ kyf¡M R>bu ip¡cu fl¡ R> ¡. âZe
AÞepe_u L$rhrQÑ_u h¡]$_pdp¬\u kÅ®e¡gy¬ Ap L$pìe R>¡.
* L$ë`_p A_¡ L$õ[yfud©N :
Ap`Z¡ L$p¡B rhQpf_¡ d_dp¬ M|b k¡ìep¡ lp¡e [¡_u A¡L$ L$ë`_pk©rô$ d_dp¬
Ecu \[u lp¡e R>¡. [¡d âõ[y[ L$pìedp¬ L$pÞ[_p d_dp¬ A¡L$ AÞepe`|Z® k©rô$_u
fQ_p rhi¡_p rhQpfp¡ Q¾$_u S>¡d Qpëep¬ L$f¡ R>¡ A_¡ A¡ rhQpfp¡ [¡d_¡ A¡L$ L$ë`_p
k©rô$dp¬ gB Åe R>¡.
L$pÞ[_¡ õhà_dp¬ A¡L$ Aàkfp `p¬Mp¡ D`f b¡kpX$u A¡L$ ky¬]$f â]¡$idp¬ rhlpf
L$fph¡ R>¡. A¡V$gpdp¬ A¡L$ L$õ[yfud©N ]$p¡X$[p¡ [¡d_u _S>f¡ `X¡$ R>¡. [¡ d©N `pfOu_p
L$p¡B hpÛ_p k|fp¡ [fa ApL$jp®ep¡ R>¡. L$õ[yfud©N_¡ Å¡ `pfOu_y¬ rQÑ L$õ[yfudp¬ gyå^
\[p¬ hpÛ_p¡ _p]$ d¬]$ `X¡$ R>¡. d©N A¡ _p]$ kp¬cmhp df[p¬ ky^u epQ_p L$f¡ R>¡.
`pfOu bpZ dpfhp [¥epfudp¬ R> ¡. L$rh_¡ Ap Akü gpN¡ R>¡. Ap\u L$rh `pfOu
D`f [ghpf hX¡$ Op L$f¡ R>¡. `pfOu `X$u Åe R>¡. bu_ b¬^ `X¡$ R>¡. k¬Nu[ b¬^
[4]
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thesis
(516)
\hp_p ApOp[\u d©N `Z d|rR>®[ \B Åe R>¡. L$rh L$ë`_pdp¬ Aph¡gu Aàkfp_¡
L$l¡ R>¡ L¡$ "[y¬ d_¡ Alv ¼ep¬ gphu? Ðep¬ S> L$rh_u L$ë`_p c¬N \pe R>¡.
âõ[y[ L$pìe OZuhpf `p`u_¡ kÅ Ap`[p¬ R>¡hV¡$ r_]$p£j_¡ S> cp¡Nhhy¬ `X¡$
R>¡ [¡hp¡ A\® âNV$ \pe R>¡. kpdpÞe fu[¡ dpZk L$ë`_p rhlpfdp¬ lp¡e Ðepf¡ kyM
S> lp¡e, b^y ¬ S> ky ¬]$f S> lp¡e A¡hy ¬ dp_hpdp¬ Aph¡ R> ¡. `f¬[y Alv [p¡ L$rh_¡
[¡_p\u rhfyÙ A_ych \[p¡ ]$ip®ìep¡ R>¡.
* d©N[©óZp :
"d©N[©óZp' A¡ L$pÞ[_u âp\rdL$ Ahõ\p_y¬ kp¥\u _p_u hedp¬ fQpe¡gy¬ L$pìe
R>¡. Ap L$pìedp¬ L$rhA¡ ^p¡d^M[p dÝepl_dp¬ `pZu dpV¡$ fTm[u A¡L$ d©Nbpm_y¬
L$fyZrQÓ A¬s¼[ L$ey¯ R>¡. Ap d©Nbpm fZdp¬ `p¡[p_u [fk rR>`phhp ìepLy$m \B
Apd[¡d ]$p¡X$u flu R>¡. [¡_¡ ]|$f\u S>g S>¡hy¬ ]¡$Mpe R>¡ `f¬[y [¡ kdÆ iL$[u _\u L¡$
A¡ d©NS>m R>¡.
L$rh d©Nbpm_u L$f yZp[_¡ h^pf¡ DÐL$V$ fu[¡ â[u[ L$fphhp rhfp ¡^_u
krÞ_r^L$fZ_u eys¼[ AS>dph¡ R>¡.
""^pfpN©l rhj¡ b¡ku d_yóe lpg Þlpe R>¡.
A¡ kpd¡, lpe! r_]$p£j bpgp Ap Apd ^pe R>¡!''
L$rh Ap fu[¡ `qfsõ\r[N[ rhjd[p_¡ ìe¼[ L$f ¡ R> ¡. L$rh rhjd[p_y ¬
A¬r[d `qfZpd `Z Apg¡ R> ¡. d©Nbpg [©jp_u dpfu R> ¡hV¡ $ âpZÐepN L$f¡ R> ¡.
Ðepf¡ L$rh Ap¾$p¡i L$f¡ R>¡.
""]$uk¡ R>¡ ¾y$f[p L¡$hu L$[p®_u L$fZu dlv !
Óp[p Å¡ lp¡e, [p¡ Ap_u L¡$d k¬cpm g¡ _lv?''
Apd L$pÞ[_y ¬ ]$i®_ L$pìedp¬ L$f yZê$`¡ ìe¼[ \ey ¬ R> ¡. L$pÞ[ D`f N°uL$
V²¡$S>¡X$u_u Akf R>¡ N°uL$ V²¡$S>¡X$u_p L¡$ÞÖdp¬ L$p¡B ANp¡Qf [Ðh A\hp rhr^ d_yóe_¡
]y$:Mu L$f¡ R>¡. [¡d Alv d©Nbpg rhr^_u rhjd[p_¡ L$pfZ¡ d©Ðey `pd¡ R>¡. `f¬[y,
Alv N°uL$ V²¡$S>¡X$u_u dpaL$ [¡ rhr^_u ¾y$f[p_¡ `X$L$pf[u _\u.
[5]
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thesis
(517)
âõ[y[ L$pìedp¬ L$pÞ[_u Arcìes¼[ dpÓ rh^p_p¡dp ¬ rhMfpB Åe R> ¡.
d©Nbpg A_¡ S>gq¾$X$p L$f[p¬ ]¬$`[uAp¡_p S>¡ rhfp¡^rQÓp¡ ep¡Ä¹ep R>¡. [¡ QdÐL$pqfL$
gpN[p _\u. Ap L$pìedp¬ L$rh _¡f¡V$f [fuL¡$ hpf¬hpf Aphu_¡ `qfsõ\r[Ap¡ rhi¡
`p¡[p_y¬ tQ[_ A_¡ A\®OV$_ âõ[y[ L$f¡ R>¡. L$rh f¡, Af¡ f¡, lpe f¡ A¡hp iå]$p¡
hpf¬hpf ep¡Æ_¡ R>¬]$ep¡S>_p_u `p¡[p_u r_b®m[p_¡ âNV$ L$f¡ R>¡.
* ]¡$hep_u :
`yfpZ ârkÙ D`p¿ep_dp¬\u L$Q-]¡$hep_u_p k¬b¬^_y ¬ hõ[ybuS> gB Ap
L$pìe fQpey¬ R>¡. ]¡$h-]$p_hp¡ hÃQ¡ Qpg[p eyÂ^dp¬ k¬Æh_u rhÛp rh_p Æ[pi¡ _rl
A¡d gpNhp\u ]¡$hp¡_p Nyfy b©lõ`r[_p `yÓ L$Q_¡ ]$p_hp¡_p Nyfy i¬L$fpQpe® `pk¡
k¬Æh_u rhÛp iuMhp dp¡L$ghpdp¬ Aph¡ R>¡. ]¡$hep_u ]$p_hp¡_p Nyfy i¬L$fpQpe®_u `yÓu
R>¡. ]¡ $hep_uA¡ [¡_u bpëephõ\p hjp£ ky^u L$Q_p kpr_Ýedp¬ rh[phu R> ¡. lh¡
]¡$hep_u bpgp dV$u fdZu b_u R>¡.
Adu Tf[u A¡L$ Qp¬]$_u fp[¡ ]¡$hep_u â\d â¡dp¡]$e_u fdZue A_¡ dp¡lL$
Akfp¡ A_ych¡ R>¡. [¡ Q¬Ö_u Qp¬]$_u\u h_dp¬ `\fpe¡gu A]¹$c|[ kp¦]$e®ip¡cp Å¡B_¡
[¡ A¡hu [p¡ Ap_¬]$rhcp¡f \B DW¡$ R> ¡ L¡ $ Ap Ap_¬]$dp¬ klcpNu b_hp [¡ [¡_p
kMp L$Q_¡ dp¡V$p AhpS>¡, k|fp¡ g¬bphu_¡ bp¡gph¡ R>¡. `R>u [¡ L$Q `pk¡ ]$p¡X$u Åe
R>¡. L$Q r_durg[ _¡Óp¡A¡ L$p¡B rigp `f b¡W¡$gp¡ R>¡ [¡ _\u Å¡[p¡ k©rô$_u ip¡cp L¡$
_\u Å¡[p¡ ]¡$hep_u_¡. EëVy L$Q ]¡$hep_u_¡ W$`L$p¡ Ap`¡ R>¡ L¡$ "lh¡ Ap`Z¡ bpmL$
_\u füp¬ L¡$ A¡L$p¬[dp¬ Ap`Z¡ dmuA¡.' ]¡$hep_u_p Dëgpk_p¡ A_p]$f \[p¬ fX$u
`X¡$ R> ¡. Ðepf¡ L$Q ]¡$hep_u_p d_p¡cph kdÆ Åe R>¡ [¡_p â¡dp¡]$e_u Aiå]$
Arcìes¼[_¡ `pfMu Å¡B [¡_p õ_¡l_p¡ õhuL$pf L$f¡ R>¡. ]¡$hep_u a}g-R>p¡X$_u S>¡d
çlp¡fu EW¡$ R>¡. rhiyÂ^ õ_¡l_p Ap eyNg_¡ Q¬Ö A_¡ [pfgpAp¡ `Z A¡L$uV$i¡ Å¡B
fl¡ R>¡.
L$Q_p Ap AÐe¬[ DÐL$V$ õ`i£ ]¡$hep_u_p ù]$e `f buÆ S> Akf L$fu A¡
Akf_¡ gu^¡ [¡_p dp¥ÁÝedp¬ i©¬Npf_u L|$¬`mp¡ a}V$u _uL$mu.
""õa}f¡ gpeÎe_y¬ iy¬ Ap `qfh[®_ A¬Ndp¬
fd[u fdZu cpk¡ q]$ìe _|[_ f¬Ndp¬!''
[6]
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thesis
(518)
Apd, ]¡$hep_u_y¬ dp¥ÁÂe ApS>¡ `l¡guhpf ep¥_hÐhdp¬ Mug¡ R>¡ A¡ Ap L$pìe_p¡
rhje R>¡. L$gudp¬\u a}gê$`¡ Mughp_u k¬¾$p¬r[_p L$pm_¡ A_¡ q¾$ep_¡ âÐen L$fhp_y¬
^ÞecpÁe [p¡ L$p¡BL$hpf S> dm¡ R>¡ A¡hu rhfg ^Þe k¬¾$p¬r[nZ_y¬ r_ê$`Z L$pÞ[¡
Ar[ kycN fu[¡ L$ey¯ R>¡.
* hk¬[rhS>e :
L$rh L$pÞ[ î¡�$ M¬X$L$pìe_p L$rh\u ¿epr[ `pçep R> ¡ [¡ M¬X$L$pìe R> ¡.
"hk¬[rhS>e' âõ[y[ M¬X$L$pìe NyS>fp[u M¬X$L$pìep¡dp¬ A¡hf¡õV$ riMf S>¡hy¬ khp£Ñd R>¡.
L$pÞ[_u M¬X$L$pìeL$gp_p¡ rhS>e "hk¬[rhS>e'dp¬ R>¡.
âõ[y[ L$pìe_y¬ L$\phõ[y dlpcpf[_p Apq]$`h®_p `p¬Xy$`fd _pd_p 125dp¬
AÝepedp¬\u gu^¡gu R> ¡. A¡ AÝepe_p â\d bpf ïgp¡L$dp ¬ S> Ap L$pìe_y ¬
rhjehõ[y fl¡gy¬ R>¡.
A¡L$ hM[ `p¬Xy $ fpÅ dlpfÎedp¬ riL$pf L$f[p¬ l[p¬ Ðep¬ qL $]$ddyr_ A_¡
[¡d_u cpep® d©Nd©Nuê$`¡ d_yóep¡_u gÄÅ d|L$u fr[ L$f[p¬ l[p¬. d©N ÅZu `p¬Xy$A¡
[¡d_¡ bpZ\u c¡]$u _p¬¿ep. df[p¬ -df[p¬ `p¡[p_y ¬ õhê$` ^pfZ L$fu_¡ [`õhu
qL$]$dF>rjA¡ `p¬Xy$_¡ ip` ]$u^p¡ L¡$ ""kh® âpZuAp¡_p rl[ A_¡ Bsàk[L$pgdp¬ [¡
dpfu L$pddp¡rl[_u tlkp L$fu dpV¡ $ l¡ d|Y$! [pfp¡ `Z A¡hu S> Ahõ\pdp¬ A¬[
Aphi¡.'' F>rj_p dfZ `R>u ]y$:Mp¬[¡ `p¬Xy$A¡ h_dp¬ [` L$fu ]¡$l `pX$hp_p¡ r_òe
L$ep£. [¡_u b¡ `Ð_uAp¡ Ly ¬ $[p A_¡ dpÖuA¡ `Z L$pdkyM ÐeÆ, BrÞÖep¡_p¡ r_N°l
L$fu [¡_u kp\¡ [` L$fhp h_dp¬ Aphu_¡ fl¡ R>¡. hk¬[F>[ydp¬ h_dp¬ af[p¬ h__u
gugp Å¡B `p¬Xy$_p ù]$edp¬ L$pd DÐ`Þ_ \pe R>¡. dpÖuA¡ [¡_u [fa Aph[p `p¬X$y_¡
hpep® `Z `p¬Xy$ L$pd_¡ ]$pbu i¼ep _rl. ip`_p¡ ce R>p¡X$u bm\u dpÖu_¡ N°lZ
L$f¡ R>¡ Ðep¬ L$pÞ[ L$pìe_p¡ A¬[ gph¡ R>¡.
Ap L$pìe_u A_yc|r[ rhi¡ fp.hu. `pW$L$ "`|hp®gp`'_p D`p¡]¹$Op[dp¬ _p¢^¡ R>¡
L¡$ ""dpZk_p op_ dpÓdp¬ L¬$BL$ A¡hu A`|Z®[p R>¡ L¡$ [¡ bfp¡bf Æh_ rhN°ldp¬
`X$ép¡ lp¡e Ðep¬, L$Z®_p ip÷p¡_u `¡W¡$, [¡_¡ L$pd Ap`u iL$[y¬ _\u.''
[7]
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ISSN: 2457-0273 (Online)RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
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thesis
(519)
âõ[y[ L$pìedp¬ dp_hu A_¡ âL©$r[ hQ¡_p¡ k¬Oj® b[phu_¡ dp_hu_¡ `fpÄe
`pd[p¡ A_¡ âL©$r[_p¡ rhS>e \[p¡ L$rhA¡ b[pìep¡ R> ¡. dp_hu_p Ap `fpS>edp¬
dp_h âpZu_u L$f yZ[p fl¡gu R> ¡. rhð_u AÞepe`|Z® fQ_p rhi¡_p ¡ L$rh_p¡
dlpd¬\_ âñ Ap L$pìe_p lp]®$dp¬ fl¡gp¡ R>¡. "âZedp¬ S> k¬`|Z® kyM lz¬ kdSy>¬ `Z
[¡ kyMu L$f[p¬ ]y $:Mu h^pf¡ L$f¡ R> ¡.' L$rh_u A¬N[ A_yc|r[_p Ap D]¹$Npfp¡ Ap
L$pìedp¬ hZ®he¡gu OV$_pdp¬ Ap¡[âp¡[ \e¡gp R>¡.
* Q¾$hpLrd\y_ :
""Ap A¥ðe£ âpZekyM_u, lpe ! Apip S> L¡$hu !''
Ap `¬s¼[dp¬ fl¡gp âZe r_fpip_p Ýhr__¡ ìeL$[ L$f[y¬ Ap L$pìe L$pÞ[_p
î¡�$ M¬X$L$pìe `¥L$u_y ¬ A¡L$ M¬X$L$pìe R>¡. "rhr^ ¾y$f R>¡ [¡ L$p ¡B_¡ e k¬`|Z® kyM
cp¡Nhhp ]¡$[u _\u' A¡hp¡ cph Ap `¬s¼[dp¬\u Ýhr_[ \pe R>¡. L$pìedp¬ d_p¡lf
âL©$r[rQÓp¡ R>¡. Q¾$hL$eyNg S> âL©$r[`pÓ R>¡.
L$pìek©rô$dp¬ Q¾$hpL$-Q¾$hpL$u_u A¡L$ Ap]$i® â¡du eyNg [fuL¡$ L$ë`_p \B
R> ¡. âZeÆh__u L$f yZ[p ]$ip ®hhp Ap â¡dueyNg_¡ ] ¡ $hep¡N¡ fpÓu rhep¡Ndp¬
rh[phhu `X¡$ R>¡. (S>¡ âZeÆh__p kyM dpV¡$ DÑd A_¡ kyep¡Áe kde R>¡.) k|e®
lp¡e Ðep¬ ky^u S>¡ [¡d_p¡ klep¡N fl¡ R>¡. k|e®_p R>¡ëgp qL$fZ kp\¡ [¡d_p¡ klep¡N
`Z A¬^pfpdp¬ rhgu_ \B Åe R>¡. fpÓu `X$[p¬ S> `fõ`f_¡ kp¬cmu iL¡$ [¡V$g¡ S>
A¬[f¡ b¡ku, [¡Ap¡ ApMu fp[ A¡L$buÅ dpV¡$ T|f[p¬, rhfl_p¡ rhgp` L$ep® L$f¡ R>¡.
k¬`|Z® âZe[©rà[dp¬ S> kyM, S>¡ dp_hu_u A¡L$ eyN S|>_u ipð[ Mp¡S> R>¡. [¡dp¬e
rhr^ rhÂ_ê$` b_¡ R>¡ A_¡ rhfl cp¡Nhhp¡ `X¡$ R>¡.
`qfZpd¡ Aphu S> d_p¡ìe\p tS>]$Nucf cp¡Nhhp dp_hu_p cpÁedp¬ gMpe¡g
R>¡, A¡d L$pÞ[ dp_¡ R>¡. r_er[ A_¡ ìes¼[ hÃQ¡_p A¡ k¬Oj® A_¡ dp_hÆh__p
A¬[N®[ L$pfyÎe_p `p¡[p_p ]$i®__¡ D`L$pfL$ dpV¡$ [¡ `nuL$\p_p¡ D`ep¡N L$ep£ R>¡. A¡
Æh_ L$pfyÎe_¡ r_hpfhp_p D`pe dpV¡$ ""Qpgp¡ A¡hp õ\g dtl, hk¡ k|e® S>¡dp¬
k]¥$h.'' A¡ Q¾$hpL$u_p L$\_dp¬ d|L$¡g rhQpfbuS> L$pÞ[¡ Ap L$\_dp¬ D`kpìey¬ R>¡.
[8]
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ISSN: 2457-0273 (Online)RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
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thesis
(520)
Apd, Ap k©rô$ A_¡L$ AÞepep¡ A_¡ rhjd[pAp¡\u cf¡gu R> ¡, [¡ L$rh
rQÑ_¡ ìer\[ L$fu d|L¡$ R>¡, L$pÞ[ L$pìedp¬ Þepeu L¡$ ]$epmy Ar^�$p[p R>¡ A¡d
dp_hp [¥epf _\u. [¡Ap¡ dp_¡ R>¡ L¡$ âZedp¬ S> kyM fl¡gy¬ R>¡ A_¡ A¡ S> âZe
kyMu L$f[p¬ ]y$:Mu h^pf¡ L$f¡ R>¡ [¡hu [¡d_u d_dyÖp A¬qL$[ L$fhp d\[p¬ S>Zpe R>¡.
Apd, L$pÞ[ `p¡[p_p¡ F>Sy>, k¬h¡]$_iug dlpâñ Q¾$hpL$ eyNg_u d_p¡h¡]$_p A_¡
âZe h¥fpÁe Üpfp ìe¼[ L$f¡ R>¡.
* Ar[op_ :
"Ar[op_'dp¬ L$rh rhð_u AÞepe`|Z® fQ_p kp\¡ âñ DW$ph¡ R>¡ L¡ $ Ap
ip dpV¡$ r_]$p£j ìes¼[Ap¡_¡ ]y $:M_u ep[_pdp¬\u `kpf \hy¬ `X¡$ R> ¡? A¡hp A¡L$
dlpâñ_¡ L¡$ÞÖõ\p_¡ fpMu, L$rh_p d¬\_iug rQÑ_¡ hgp¡hu L$pìe rhõ[f¡ R>¡.
eyr^r�$f_p _p_pcpB kl]¡ $h_u Ar[ìepLy $m A_¡ h¡]$_pAp¡\u cf¡gu
d_:sõ\r[_¡ Ap L$pìedp¬ fS|> L$f¡ R>¡. kl]¡$h rÓL$pmop_u lp¡hp R>[p¬, Aph_pfp¬
Ar_ô$p¡ rhi¡ L$p¡B_¡ L$lu iL$[p¡ _\u, Q¡[hu iL$[p¡ _\u. [¡_p Ar[op_ D`f
A¡L$ A¬Ly$i R>¡ Äep¬ ky^u L$p¡B [¡_¡ `|R>¡ _lv Ðep¬ ky^u [¡ L$p¡B_¡ L$iy¬ S>Zphu iL$[p¡
_\u. [¡_¡ A¡L$ bpSy> crhóe]$i®__y¬ op_ R>¡ A_¡ buÆ bpSy> b¬^yAp¡_¡ bQphu
_lv iL$hp_u gpQpfu R>¡. Ap b¡ rhfp¡^u A¬r[dp¡_u hÃQ¡ [¡_y¬ d_ õ[å^ b_¡gy¬
R>¡. [¡_u Akü h¡]$_p Ap L$pìedp¬ ìep`¡gu R>¡.
kl]¡$h ÅZ¡ R> ¡ L¡ $ Ûy[dp¬ Adpfp¡ `fpS>e r_rò[ R>¡ A_¡ [¡_¡ `qfZpd¡
Öp¥`]$u_u dp_lp_u \hp_u R>¡-
""_lv iLy$ lpe! bQphu L$p¡B_¡
Ai¼[ S>¡hp¡ flz¬ b¡ku fp¡B_¡
Mf¡ q]$k¡ ]y$:M]$ ip` Ap d_¡
r_lpmy¬ Ry>¬ c|[ crhóe S>¡ L$_¡!''
Alv õhS>_p¡_¡ bQphu _lu' iL¡ $ [¡ ÅZhp R>[p ¬ r_er[ kpd¡ V$½$f
Tughp_p¡ kl]¡$h_p¡ L$p¡B âeÐ_ _\u. lpe, Ai¼[, fp¡B_¡ S>¡hp iå]$p¡ kl]¡$h_u
L$pef[p_¡ âNV$ L$f¡ R>¡. L$pÞ[ [f[ S>-
[9]
Vol.:01 Issue :02 NOV-2017
ISSN: 2457-0273 (Online)RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
30
thesis
(521)
""lp r^L¹$ ! lp r^L¹$ ! L©$[Â_u lz¬ Apd dp¥_ ^fu flz¬''
DÃQpfZp¡ kp\¡ `qfsõ\r[_¡ hmp¬L$ Ap`hp_p¡ âeÐ_ L$f¡ R>¡. kl]¡$h Öp¥`]$u_¡
AptgN_ Ap`hp Åe R>¡ `Z `R>u [f[ S> R|>V$p ¡ `X$u Åe R>¡. S>¡_u dp_lp_u
\hp_u R>¡ [¡_¡ bQphu iL$[p¡ _\u [p¡ [¡_¡ â¡dõ`i® L$fhp_p¡ `Z Ar^L$pf _\u
A¡d [¡ d_p¡d_ DÃQpf¡ R>¡.
kl]¡$h_p d__u h¡]$_p Akü \B `X¡$ R>¡. [¡dp¬\u dy¼[ \hp [¡ A¡L$ T¡fu
`]$p\® `u Åe R>¡ A_¡ Y$mu `X¡$ R>¡. Öp¥`]$u `Z [¡ Å¡B b¡lp¡i \B Åe R>¡.
L$pìe_p Apf¬c¡ âL©$r[rQÓ d|¼ey¬ R>¡. i|ÞephL$pi, Tp¬Mu q]$ipAp¡ A_¡ [¡_u
`R>u Aph[u Op¡f A_¡ L$fpg fpÓu Ap âL©$r[rQÓ Ar_ô$ OV$_pAp¡_y¬ k|Q_ L$f¡ R>¡.
hZ®_pÐdL$, _pV$épÐdL$ A_¡ flõe`|Z®[p\u DOX$[p L$pìe_u â\d b¡ `¬s¼[Ap¡dp¬
A_ychp[p¡ L$rhL$d®_p¡ QdÐL$pf AÐe¬[ âcphipmu R>¡.
L$pìe_y¬ iuj®L$ op__u Ar[ie[p lpr_L$pfL$ R>¡, ip`ê$` R>¡ A¡ lL$uL$[ [fa
A¬Nygur_]£$i L$f¡ R>¡.
L$pÞ[_u i¥gu k¬rnà[ R> ¡, L$pÞ[ `pk¡ iå]$p ¡_u L$fL$kf_u L$gp R> ¡.
Ap¥rQÐe`|h®L$ iå]$p¡ ep¡Æ_¡ `pÓ, `qfsõ\r[_y¬ kyf¡M rQÓ D`kph¡ R>¡. ]¡$Mphdp¬
Op[L$ A_¡ ]y$ô$ ]|$ep£^__p¡ ]|$[, Op¡f A_¡ L$fpgfprÓ, Öp¥`]$u_p L¡$i lp\dp¬ fpMu
[¡_p dyMQ¬Ö_¡ r_lpm[p¡ kl]¡$h, T¡fu `]$p\® NV$NV$ph[p¡ A_¡ àepgu R>p[u `f S>
fpMu_¡ b¡cp_ \B S>[p ¡ kl]¡ $h BÐepq]$ k¬rnà[ i¥gudp¬ Apg¡Mpe¡gp h¡^L$
iå]$rQÓp¡ L$pÞ[_u rQÓ r_dp®Z is¼[_p r_]$i®_p¡ R>¡.
â¡d_p Apõhp]$_y¬ kyM dpZk `|f¡`|fy¬ gB iL$[p¡ _\u A¡hu `qfsõ\r[ Ecu
L$fhpdp¬ rhr^_u ep¡S>_p r_rdÑ b_¡ R>¡ Mfu, `f¬[y dp_hu_y¬ d_ `Z L$pfZc|[ R>¡
S>¡ kl]¡$h_p ìes¼[Ðhdp¬\u A¡_p õhcphdp¬\u S>Þd[u L$fyZpdp¬ ìe¼[ \[u Å¡hp
dm¡ R>¡. A¡ r_ê$`Z L$fu L$pÞ[¡ õhL$ue[p b[phu R>¡.
D`ey ®¼[ M¬X$L$pìep ¡_p `qfrig_\u ¿epg Aph¡ R> ¡ L ¡ $ L$pÞ[dp¬ hõ[y_p ¡
Ap¥rQÐe`|h®L$ D`ep¡N L$fhp_u AphX$[ A_¡ [¡d_p L$pìep¡_y ¬ hõ[y A_¡ cph_y¬
A\®hplL$ iå]$p¡\u, rïgô$ A_¡ k¬hp]$u fu[¡ âdpZkf k¬ep¡S>_\u \[p¬ r_ê$`Zdp¬
[¡Ap¡ kam `|fhpf \ep R>¡.
[10]
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thesis
(522)
L$\phõ[y_p¡ D`pX$ L$pÞ[ Qp¡V$`|h®L$ L$f¡ R>¡. hõ[y_¡ âdpZkf DW$ph Ap`[p¬
Ap`[p¬ [¡_¡ OV$_ph¡N¡ ¾$di: `fpL$p�$p ky^u gB Åe R>¡ A_¡ `R>u L$gpÐdL$ fu[¡
[¡_y¬ kdp`_ L$f¡ R>¡. [¡d_¡ âk¬N_y¬, `qfsõ\r[_y¬ L¡$ d_p¡cphp¡_y¬ e\p\® A_¡ k¬n¡`dp¬
rQÓZ L$fhp_u OZu aphV$ R>¡.
L$pÞ[_p dp¡V$pcpN_p `pÓp¡ `qfsõ\r[_u kpd¡ rhhi \B_¡ b¡ku _ fl¡[p¬,
`Z `p¡[p_p A¬[:L$fZ_u â¡fZp gB TT|d[p b[pìep¬ R>¡.
L$pÞ[ M¬X$L$pìe_p L¡$ÞÖdp¬ L$p¡BL$ flõe d|L$u [¡_¡ `pÓp¡_p¡ Æh__u A¡L$p]$
k|QL$ `qfsõ\r[dp¬ fS|> L$f¡ R>¡, A¡ `qfsõ\r[_¡ M¬X$L$pìep¡dp¬ L$gpÐdL$ fu[¡ r_ê$`¡
R>¡.
[¡d_p L$pìep¡_u cpjp [m`]$u L¡$ Ar[riô$ lp¡e [p¡ `Z [¡ AõhpcprhL$
b_[u _\u. [¡Ap¡ Ag¬L$pfp¡_u _|[_[p A_¡ õhpcprhL$[p dpV¡$ hZ®kNpB, A_yâpk
A_¡ A\p®g¬L$pfp¡_p¡ DÑd e\phíeL$ fu[¡ D`ep¡N L$ep£ R> ¡. [¡d_p M¬X$L$pìep¡dp¬
R>¬]$p ¡_u kycN[p, ge_u k¬hpq]$[p, `Ûb¬^_u ×Y$[p hN¡f¡dp¬ L$pÞ[ [¡d_u DÑd
L$gp fur[_p ]$i®_ L$fph¡ R>¡. L$pÞ[ M¬X$L$pìep¡_p khp¯Np¡dp¬ L$rh [fuL¡$ kam `|fhpf
\pe R>¡.
A¬[¡, L$pÞ[_y ¬ kS> ®_ cg¡ dlpL$pìe b_u iL$[y ¬ _ lp ¡e `Z [¡d_pdp¬
dlpL$pìe_u A_¡ dlpL$rh_u âr[cp [p¡ fl¡gu S> R>¡.
* k¬]$c® _p¢^ :
ß L$pÞ[_p L$pìep¡, k¬`p. ÅX¡$Å q]$gphftkl, `y_dy ®ÖZ, Ap¡Nô$-1988, Ap]$i®
âL$pi_ Ad]$php]$.
ß Ahp®Qu_ L$rh[p, ky¬]$fd¹, `y_:dyÖZ, Ap¡¼V$p ¡.-2004, NyS>®f N° ¬\fÐ_ L$pep®ge,
Ad]$php]$.
ß M¬X$L$pìe õhê$` A_¡ rhL$pk, dp¡]$u rQ_y, â\d Aph©rÑ-2001, `pð® âL$pi_,
Ad]$php]$.
[11]
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ISSN: 2457-0273 (Online)
RADHANVALLI: An International Peer Reviewed Multidisciplinary Research Journal (Bi-Annual)
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Vol.:01 Issue :02 NOV-2017
CHALLENGES IN IMPLEMENTATION OF STARTUP INDIA
PROF. K.C.THAKKAR
ASSOCIATE PROFESSOR
SHRI TRIKAMJIBHAI CHATWANI ARTS & J.V.GOKAL TRUST COMMERCE COLLEGE
RADHANPUR
ABSTRACT:
Young Indians today have the conviction to venture out on their own and a conducive
ecosystem lets them watch their ideas come to life. In today’s environment we have
more Startups and entrepreneurs than ever before and the movement is at the cusp of a
revolution. However, many Startups do not reach their full potential due to limited
guidance and access. The Government of India has taken various measures to improve
the ease of doing business and is also building an exciting and enabling environment
for these Start-up, with the launch of the “Start-up India” movement. The “Start-up
India Hub” will be a key stakeholder in this vibrant ecosystem. With 4200
startups registered in India, India ranks 3rd globally.Indian startups draw $18 billion
during 2010-15 including $9 billion in 2015 alone. This paper present Introduction of
Startup India, Challenges, Impact and Conclusion.
KEY WORDS: Start up India, Stand up India, Challenges, Impact
INTRODUCTION:
Startup India Standup India was first mentioned by PM Narendra Modi on August 15,
2015 while addressing the nation on Independence Day. However the scheme was
formally launched on January 16, 2016 in New Delhi by PM Modi. The scheme aims
to push for Entrepreneurship in the country by providing enabling environment for the
entrepreneurs. On the last Independence Day, Prime Minister Narendra Modi had
introduced the Start-up India, Stand Up India' initiative.
As with any central government initiative, the success of a programme lies in its
ability to percolate its benefits to the intended beneficiaries. In this case, the
government will have to address all issues not just at the policy level, but ensure its
implementation at the grassroots i.e. the Tier II, Tier III towns and subsequently at the
village level.
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Vol.:01 Issue :02 NOV-2017
PM rightly recognizes this fact and understands that this is the right time to bring in
the government to define a conducive policy framework, backed by necessary
financial and tax incentives, and nurture the creative and innovative potential of the
youth. He also sees the downstream benefits of job creation in smaller towns and
villages.
Towards this, the government plans to form a secretary level inter-ministerial panel
comprising representatives from various ministries like biotechnology, science &
technology, information technology etc, which will work in coordination with DIPP
to evaluate proposals based on innovation and commercial potential.
PLANS FOR START-UPS:
Self-certification: The start-ups will adopt self-certification to reduce the
regulatory liabilities. The self-certification will apply to laws including payment
of gratuity, labour contract, provident fund management, water and air pollution
acts.
Start-up India hub: An all-India hub will be created as a single contact point for
start-up foundations in India, which will help the entrepreneurs to exchange
knowledge and access financial aid.
Register through app: An online portal, in the shape of a mobile application,
will be launched to help start-up founders to easily register. The app is scheduled
to be launched on April 1.
Patent protection: A fast-track system for patent examination at lower costs is
being conceptualised by the central government. The system will promote
awareness and adoption of the Intellectual Property Rights (IPRs) by the start-up
foundations.
Rs 10,000 crore fund: The government will develop a fund with an initial corpus
of Rs 2,500 crore and a total corpus of Rs 10,000 crore over four years, to support
upcoming start-up enterprises. The Life Insurance Corporation of India will play
a major role in developing this corpus. A committee of private professionals
selected from the start-up industry will manage the fund.
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Vol.:01 Issue :02 NOV-2017
National Credit Guarantee Trust Company: A National Credit Guarantee
Trust Company (NCGTC) is being conceptualised with a budget of Rs 500 crore
per year for the next four years to support the flow of funds to start-ups.
No Capital Gains Tax: At present, investments by venture capital funds are
exempt from the Capital Gains Tax. The same policy is being implemented on
primary-level investments in start-ups.
No Income Tax for three years: Start-ups would not pay Income Tax for three
years. This policy would revolutionise the pace with which start-ups would grow
in the future.
Tax exemption for investments of higher value: In case of an investment of
higher value than the market price, it will be exempt from paying tax
Building entrepreneurs: Innovation-related study plans for students in over 5
lakh schools. Besides, there will also be an annual incubator grand challenge to
develop world class incubators.
Atal Innovation Mission: The Atal Innovation Mission will be launched to boost
innovation and encourage talented youths.
Setting up incubators: A private-public partnership model is being considered
for 35 new incubators and 31 innovation centres at national institutes.
Research parks: The government plans to set up seven new research parks,
including six in the Indian Institute of Technology campuses and one in the
Indian Institute of Science campus, with an investment of Rs 100 crore each.
Entrepreneurship in biotechnology: The government will further establish five
new biotech clusters, 50 new bio incubators, 150 technology transfer offices and
20 bio-connect offices in the country.
Dedicated programmes in schools: The government will introduce innovation-
related programems for students in over 5 lakh schools.
Legal support: A panel of facilitators will provide legal support and assistance in
submitting patent applications and other official documents.
Rebate: A rebate amount of 80 percent of the total value will be provided to the
entrepreneurs on filing patent applications.
Easy rules: Norms of public procurement and rules of trading have been
simplified for the start-ups.
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Faster exit: If a start-up fails, the government will also assist the entrepreneurs to
find suitable solutions for their problems. If they fail again, the government will
provide an easy way out.
CURRENT STATISTICS FOR STARTUPS:
With 4200 startups registered in India, India ranks 3rd globally.
Indian startups draw $18 billion during 2010-15 including $9 billion in 2015
alone.
Indian startups have been valued at more than a billion dollars.
Increase in number of incubators: 80 in 2014, 110 in 2015; 50% outside Delhi,
Bengaluru, and Mumbai.
CHALLENGES IN IMPLEMENTATION:
There are few things which are pre- requisite for successful implementation of the
scheme. They are:
Electricity
Internet connectivity
Roads
Clean environment
Corruption
The absence of specific start-up laws and lack of exit options.
Tough compliance laws that were framed keeping in mind traditional businesses
have to be done away with in the case of start-ups and new laws have to be framed
keeping in mind new-age businesses and its rapidly evolving technology.
Start-up funding is based on risk taking and ability to understand the application
and commercial potential of the proposed business. Lack of dedicated start-up
capital funding without guarantors or collateral is a major hurdle today.
Furthermore, the lack of risk taking ability by public sector banks is mainly on
account of restrictions based on current laws. These need to be changed and banks
given the freedom to fund a proposal once it has been approved by an expert panel,
either within the bank or by a competent and approved outside agency.
Most start-ups fail either due to lack of market acceptance, market entry timing,
lack of suitable mentoring, or simply lack of adequate funding. Whatever the case,
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the ratio of failures compared to success is skewed. Almost all successful
entrepreneurs have tasted several failures before hitting a jackpot. Therefore, the
government must factor in failure and ensure that an entrepreneur is not penalized
for failing, but is encouraged to try again.
Once a proposal is vetted and approved, easy funding on favourable terms must be
made available based on the capital required to initiate the business and expand as
per projections.
Lack of government-sponsored physical incubators with the latest technology
backbone is important for an ecosystem to develop. This along with mentors and
subject matter experts that can assist first time entrepreneurs to handle the required
paper work for establishing the business and guide the business to the next level of
funding is essential.
Lack of government experience at the Centre and state level in supporting tech-
based entrepreneurs is yet another problem. The government needs to bring state
governments on board to ensure that bureaucrats are trained to extend full support
to young entrepreneurs and ensure they contribute to growing their business rather
than act as a hindrance.
A lot of talent exists in smaller towns and villages for basic need based innovation,
as well as social innovation. At present, there is a complete lack of eco-system
outside the larger metros, therefore, if Start-up India; Stand-up India has to
succeed, it is important for the government to extend this new initiative at the
grassroots level. And this will be no easy task as many government officials at the
district and block levels still don’t know how to use the computer, let alone advise
anyone on innovative entrepreneurship.
The government has to identify officials at the Centre and state level, in
coordination with state governments, and initiate an extensive and ongoing training
program that will prepare these officials to be entrepreneur friendly and actually
develop the skills required to provide support, as needed.
IMPACT OF THIS POLICY IN THE LONG RUN:
This policy will encourage entrepreneurship.
It will create new employment opportunities for the unemployed.
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It will also promote entrepreneurship among SC/ST and Women
Entrepreneurs.
It is expected to benefit at least 2.5 lakh borrowers.
It will restrict the role of state and facilitate ease of doing business.
CONCLUSION:
As per the latest NASSCOM Start-up Report 2015, start-ups created 65,000 new jobs
in 2014 and by 2020, the number is expected to touch 2,50,000. That’s an ambitious
plan and as of now, driven almost entirely by private sector initiative. If PM Modi
succeeds in establishing a pro-active start-up eco-system as intentioned, then the
potential for new job creation will be far greater than NASSCOM’s projections.All
inclusive action plan to boost such ventures that would boost employment generation
and wealth creation. It is expected to benefit at least 2.5 lakh borrowers.It will restrict
the role of state and facilitate ease of doing business.
REFERENCES:
http://www.mapsofindia.com/my-india/government/start-up-india-stand-up-india-
pm-modis-job-creation-drive
http://gradestack.com/blogs/highlights-of-start-up-india-stand-up-india-scheme/
http://startupindia.gov.in/actionplan.php
http://indiatoday.intoday.in/education/story/start-up-india-stand-up-
india/1/573128.html
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yÚkðoðuËeÞ ÷kufMktøkúnLke ¼kðLkk
zko.Mk{ehfw{kh fu. «òÃkrík
©e rºkf{S¼kE [íkðkýe ykxoTMk yuLz su.ðe.økkuf¤ xÙMx fku{Mko fku÷us,
hkÄLkÃkwh
ÜU}¢ü‡¢ñ± çã „æç„çÃÎ}¢¢çSƒ¼¢ …ÝÜU¢Î² : ¢
H¢ïÜU„æx¢íã}¢ï±¢çÐ „æÐಋÜU¼éü}¢ãüç„ ¢¢
ðirËf ÷kufMktøkúnLke E{khík ©e{ËT ¼økðËTøkeíkk YÃke WÃkrLk»kËT ²l΢™çÚç¼
Ÿ¢ïDS¼œ¢Îï±ï¼Ú¢ï …Ý: ¢ „ ²¼Ðí}¢¢‡¢æ ÜUéL¼ï H¢ïÜUS¼ÎÝé ±¼ü¼ï ¢¢ðkõÞþe÷k WÃkh
ykÄkrhík Au. yuðwt yÚkðoðuËLkk Ãkrhþe÷LkÚke ÷køku Au !
©e{ËT þtfhk[kÞo ¼øk.øke ( 3.h0 ) ÃkhLkk ¼k»Þ{kt ÷kufMktøkúnLkku yÚko ykÃkíkkt
fnu Au fu, “ ÷kufkuLku W÷xk {køkuo sLkkhe «ð]r¥k{ktÚke Ëqh fhLkkÁt su fk{ íku ÷kufMktøkún : -
”
H¢ïÜUS²¢ï‹}¢¢x¢üÐí±ë眢çݱ¢Ú‡¢æ H¢ïÜU„æx¢íã : ¢
¼øk.øke.ÃkhLke ‘ íkíðrððu[Lke rnLËe xefk ’ íkuLke ÔÞkÃkf rð¼kðLkk ykÃkíkkt fnu Au fu “
Mk]rü - Mkt[k÷LkLku Mkwhrûkík hk¾ðwt, íkuLke ÔÞðMÚkk{kt fkuE yðhkuÄ Lk ykðu íku heíku MknkÞf
Úkðwt yLku ðíkoðwt ðøkuhu çkkçkíkkuLku ‘ ÷kufMktøkún ’ fnu Au. rðþu»k heíku fnuíkkt çkÄkt s
«kýeykuLkk ¼hý - Ãkku»ký yLku hûkýLkwt ËkrÞíð {Lkw»Þ Ãkh Au, íkuÚke ÃkkuíkkLkkt ðýo,
yk©{, Mð¼kð yLku ÃkrhÂMÚkíke «{kýu fíkoÔÞf{kuoLkwt ÞÚkkÞkuøÞ yk[hý fheLku çkeò
÷kufkuLku ÃkkuíkkLkk ykËþkuoÚke Ëwøkoý - Ëwhk[hýÚke Ëqh fheLku íku{Lkk MðÄ{o{kt «ð]¥k fhðk
yu s ÷kufMktøkún Au. ”
ðíko{kLk Mkk{krsf ÂMÚkrík{kt ßÞkhu E»Þko - ÿu»k, yfÕÞkýLke ¼kðLkk, Mkðo¼qík «íÞu ðih
- ði{LkMÞ, ®nMkk, ykŠÚkf yMk{kLkíkk ( økheçke ), MktøkXLkLkku y¼kð, ÃkhMÃkh
«ríkfw¤íkk, ºkkMkðkË, ¼Þ, yMkíÞ, Ët¼Lkwt yk[hý, [kuhe, ÔÞr¼[kh, ÔÞMkLk ðøkuhuLku
fkhýu MkßsLk ÃkwÁ»kkuLkwt Sððwt {w~fu÷ çkLku Au. SðLk{kt Mkw¾ - þktríkLkku y¼kð yLku
Mkk{krsf yMk{kLkíkkLkwt ðkíkkðhý yLkw¼ðkÞ Au. íÞkhu økeíkkLke ÷kufMktøkúknf ¼kðLkk s
WÃkÞkuøke rLkðze þfu ykðwt fkÞo ykËþo ÃkwÁþ s fhe þfu.
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yÚkðoðuË{kt Ãký økeíkkLke su{ ËwükuL{qðLkYÃke Ãkrðºk fkÞo {kxu yuf Mkûk{ ÃkÞwoþLke
fÕÃkLkk fhðk{kt ykðe Au. suLkk {kxu sYhe níkw fu, íku «òLkku r{ºk ÞkLkðkLk, ykËhýeÞ,
yrÄf íkusMðe íkÚkk ÿw»xkuLkku Lkkþ fhðkLkku Mkk{Úko hk¾Lkkh íkÚkk ©ic f{oLkku «ËkLk fhLkkh
nkuÞ !
Úÿ¢¢ïã‡¢æ ±¢ç…Ý}¢¢ ô…{<}¢ ç}¢~¢æ - ÐíçƒC}¢éÐ ²¢ç}¢ à¢}¢ü ¢
¥¢ ç…Ã{²¢ }¢êÚ Îï±¢Ýí|„± RUò¢Î¢ïæ ±éC¢ç± {yS±¢„Ýì ¢¢
íkífk÷eLk ( yÚkðo. ) Mk{ks{kt «ríkfw÷ ÔÞðnkh fhLkkh Mkðo íkíðku Ëw»xLke ©uýe{kt
ykðu Au. íkuyku ®nMkk, {ktMk ¼ûký, hõíkÃkkLk, økkinetMkk, ( ðÄ ), yMkíÞ ¼k»ký,
økk¤kuLkku «Þkuøk íkÚkk fÃkxLkku yk©Þ ÷uíkk níkk. ( ynª yufkË {tºk ÿ»xÔÞ Au. ) :
²: ТñL¯²ï‡¢ RU籯¢ „}¢Çì¼ï ²¢ï ¥ÚòïÝ Ðà¢éÝ¢æ ²¢¼é {¢Ý: ¢
²¢ï ¥ŠÝ²¢²¢ |¢Úç¼ ÿ¢èÚ}¢xÝï ¼ï¯¢æ à¢è¯¢ü燢 §üÚ„¢çÐ ±ëE ¢¢
ykðkt Ëw»x íkíðkuLkk Ëwøkwoýku íkÚkk yu{Lkkt fkÞkuoÚke Mk{ks{kt ykðLkkh Ëw»Ãkrhýk{kuLku
æÞkLk{kt hk¾e yÚkðoðuË{kt yu{Lku Mk{ks{ktÚke Ëqh fhðk fk{Lkk fhðk{kt ykÔÞk Au. MkkÚku
s yu Ãký «kÚkoLkk fhðk{kt ykðu Au. fu ËwükuÚke Mkwhrûkík hnu íkÚkk yu{Lkkt Ëw»f]íÞ Mk{kó
ÚkE òÞ :
Ýë™ÿ¢¢ Úÿ¢:ÐçÚ ±à² ç±ÿ¢é ¼S² ~¢è燢 Ðíç¼ à¢ë‡¢èlx¢í¢ ¢
¼S²¢x¢íï ÐëDèãüÚ„¢ à¢ë‡¢èçã ~¢ï{¢ }¢êHæ ²¢¼é {¢ÝS² ±ëpæ ¢¢
ykLkkÚke çkkuÄøkBÞ çkkçkík yu Au fu ‘ Mk{ks{kt hnuíkk Ëhuf ÔÞÂõíkyu yu «fkhLkku ÔÞðnkh
fu yk[hý fhðwt òuEyu fu suLkkÚke {Lkw»ÞLkk Mkwhrûkík hnu. ’ Mð Lke yÃkuûkkyu ‘ Ãkh ’ Lke
yLku ÔÞrü fhíkkt Mk{rüLke ¼kðLkk «ÄkLk hnu. Mk{økú Mk{ks suLkkÚke ÷k¼kÂLðík ÚkkÞ.
ykËþo ÔÞÂõíkÚke Mk{ksLk Mkth[Lkk, su{kt þkLík yLku Mkw¾{Þ ðkíkkðhýLkwt «ÄkLÞ nkuÞ.
yux÷wt s Lknª rLk¼oÞ íkÚkk WL{wõík ðkíkkðhý{kt ÔÞÂõík yLku Mk{ksLkku MkðkOøkeý rðfkMk
ÚkkÞ : su {kLkð SðLkLkwt «{w¾ ÷ûÞ nkuðwt òuEyu. yk {kxu MkíÞLke «rík»Xk, ÃkhkuÃkfkh -
ÃkhkÞýíkk, ÷kuf{tøk÷fkhe Ãkrðºk ¼kðLkk MkÆþ MkíÞøkwýe ð]r¥kLkku Mk{kðuþ ÚkE þfu !
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ykÚke ÷kufMktøkúnLke ¼kðLkk ykËþo ÔÞÂõíkíðÚke s MktÃkÒk ÚkE þfu, Mk{ks ËoZ íku{s
ÂMÚkh hne þfu.
«Úk{ íkku ykðe ÷kufMktøkúnLke ¼kðLkkLkk {q¤{kt {kLkð - {Lk, {kLkðu hý fÕÞkýuåAk
«ÄkLk nkuðe òuEyu. {Lkw»ÞLke rLk:MðkÚko ¼kðLkk íkuLke r[¥kð]ríkLku þhË íkÚkk ÌËÞLku
rðþk¤ çkLkkðu Au. ÃkhkÚko SðLk s r[¥kLkk yLku ÌËÞLku {nkLk çkLkkðu Au. ÃkkuíkkLke
EåAkykuLku þwØ rðï{kt ykðu íkku ¾hkçk f{kuo õÞkhuÞ Lk ÚkE þfu. yÚkðoðuË yk «fkhu
ÔÞkÃkf rð[kh Ëorü hsw fhíkkt fÌkwt fu, ík{u ÃkkuíkkLkk r[¥k{kt çkeòyku {kxu ¼÷w Úkkyku yuðe
EåAkyku WíÃkLLk fhku. ykðk rð[kh yLku EåAkykuÚke çkeòLkwt ¼÷wt fhðkLkkt fk{ku{kt
yLkkÃkkMk «ð]ík ÚkE þfþku. {Lk suðwt rð[kheLku íkuðe s EåAk fhþu, suðe EåAk suðwt s
f{o fhþu. ykÚke þwØ yLku Ãkrðºk EåAkykuÚke s fkÞo Ãký þwØ yLku Ãkrðºk ÚkE þfu Au.
su{ fu -
S±çS¼ }¢¢~¢ ©¼ çÐ~¢ï Ý¢ï ¥S¼é S±çS¼ x¢¢ï|²¢ï …x¢¼ï ÐéL¯ï}² : ¢
ç±Eæ „é|¢ê¼æ „éç±Î~¢æÝ¢ï ¥S¼é Á²¢ïx¢ï± Îüà¢ï}¢ „ê²ü}¢ì ¢¢
yÚkðoðuËfk÷eLk Mk{ks{kt ÃkkÃk - ÃkwÛÞ, Lkhf - MðøkoLke fÕÃkLkkLke {kÞk Mk{ksLku
MkwÔÞðÂMÚkík yLku WÒkríkþe÷ çkLkkððkLke ¼kðLkk - ÔÞkÃkf níke. Mk{ks{kt MktøkrXík
yLku ÃkhMÃkh yLkwfw¤íkkÚke MkkÚku hnuðwt íkÚkk MkíÞ çkku÷ðwt yu ÃkwÛÞ Au. yu{ {kLkðk{kt
ykðíkwt.
„}¢¢™èÝéc±¢Ýé„æÐí²¢sx¢íï Ѓ: ÜUËв Îï±²¢Ý¢Ýì ¢
¥ï¼ñ: „éÜUë¼ñÚÝéx¢ÓÀï}¢ ²¿¢æ Ý¢ÜUï ç¼D‹¼}¢}¢ç{ „#Úà}¢¢ñ ¢¢
yu s heíku þw¼ MktfÕÃk Þwõík {LkÚke Ãk]ÚðeLke hûkk fhðkÚke íkÚkk ©u»X Ãkhk¢{e ÚkðkÚke
MðøkoLke «kró ÚkkÞ Au.
.......... ©Ï…ñÝ¢æ }¢ã¼ï ±è²¢üò ¢ .......... §ü²æ }¢ãè Ðíç¼ x¢ëãì…¢¼é ™}¢ü Ðë烱è Îï±è
„é}¢ÝS²}¢¢Ý¢ ¢ ¥ƒü x¢ÓÀï}¢ „éÜUë¼S² H¢ïÜU}¢ì ¢¢
ynª rðï yuõíkk, rðï þkÂLík yLku rðï - fÕÞkýLkku Ãkh{ MktËuþ yk{ktÚke æðrLkík ÚkkÞ
Au. ¼khíkeÞ ðirËf Ä{oLke Ëorü nt{uþk Mk{kLkíkk yLku {kLkð fÕÞkýLke hne Au. {kLkð -
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Mk{ksLkwt rník fhLkkÁt fk{ íkku Mk{qnÞ¿kÚke s ÚkkÞ. ynª MkíÞ çkku÷ðwt - ykðe ¼kðLkk
Ët¼ yLku ykiÃk[krhõíkkLkku Ãkzðu [ehe Lkk¾u Au. ykðe MkíÞ MðYÃk {ÄwhðkýeÚke {kLkð -
{kLkð ðå[u ¼kðkí{f yufíkk sL{u Au. yÚkðo {kÄwÞoLke «kró {kxu ËoZ - ~kÂõík fu ËoZ -
MktfÕÃkLkku «Þkuøk fhðku òuEyu yu{ {kLku Au.
ç…ãì±¢²¢ ¥x¢íï }¢{é }¢ï ç…ãì±¢}¢êHï }¢{êHÜU}¢ì ¢
}¢}¢ïÎÝ RU¼¢±„¢ï }¢}¢ ç™ÿ¢}¢éТ²ç„ ¢¢
Ãkhtíkw YÃk yu ÔÞÂõík{kt yLku Mk{ks{kt hnu÷e WÄE Au. {kýMk yk rðfkMkLkk LkÚke fþe
þfíkku. Ãkhtíkw çkeòLkk ÿu»k{kt Mkíkík «ÞíLkþe÷ ÔÞÂõík Mk{ks {kxu ÿu»k MðYÃk çkLke hnu Au.
íkífk÷eLk íÞkhçkkË «kó økýíke LkÚke. yu Mk{Þu fuð¤ Ë]»x ÔÞÂõíkykuÚke s ÿu»k fhðk{kt
ykðíkku LkÚke.
§ü‹Îí„¢ï}¢¢ „}¢{à¢æ„}¢|²Îí{æ ¼Ðé²ü²S¼é ™LÚçx¢í}¢¢æ §ü± ¢
Ï¢íHçm ï RUò¢Îï Í¢¢ïÚ™ÿ¢„ï mﯢï {œ¢}¢Ý±¢²æ çÜU}¢è çÎÝï ¢¢
îu»k fhLkkh ÔÞÂõíkLku Mk{ks{kt ykËhLke Ëo»xeÚke òuðk{kt ykðíkku LkÚke. Mkðoºk yuLkk Lkkþ
íku{s MkneíkLke s fk{Lkk fhðk{kt ykðíke. îu»k¼kðLkk yÄkuøkríkLke nuíkw {kLkðk{kt
ykðíke LkÚke.
çÐí²æ çÐí²¢‡¢¢æ ÜU뇢±¢„ ¼}¢S¼ï ²‹¼é ²¼}¢ï çm¯ç‹¼ ¢
{ïÝéàÝÇì±¢Ýì ±²¢ ï±² ¥¢²Îï± ¯¢ñL ï²}¢²}¢ëy²éæ Ýé΋¼é ¢¢
yk{ íkkífk÷eLk Mk{ks îu»k¼kðLkkLkk WL{q÷Lk {kxu MkËið «ÞíLk þe÷ hne Mk{ks yLku
hk»xÙLkk rðfkMkLkwt rník s EåAíkku níkku. {Lkw»ÞLkwt Wæðeofhý yu s {kLkð {kLkð ðå[uLke
{Lke»kk níke.
ykÚke íkku yÚkðoðuË Mkðo¼qík{iºkeLku «kÄkLÞ ykÃku Au. Mkðo¼qík{iºke íÞkhu s Mkt¼ð çkLku,
ßÞkhu {Lkw»Þ çkeòLkku yÃkfkh Lkne. Ãkhtíkw WÃkhfkh fhu økeíkk yu Ãký rLkðuuno : „±ü|¢ê¼ï éæ (
11/1Ãk ), ¥¢y}¢¢Ð}²ïÝ „±ü~¢ „}¢æ Ðà²ç¼, ¥Îíï Å¢ „±ü|¢ê¼¢Ý¢æ }¢ñ~¢ : ÜUL‡¢ ¥ï± ™,
„}¢: „±ïü é |¢ê¼ï¯é suðk ðkõÞkuÚke Mkðo «kýesøkík {kxu fÁýk yLku «u{Lkku ¼kð ðGkõík
fÞkuo Au. yÚkðo Ãký þwÿ Mkrník [khuÞ ðýo, Mk{økú «kýeyku «íÞu «u{¼kð «ËŠþík fhíkkt
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çku EåAkyku «økx fhu Au. :- (1) nwt çkÄk ðýkuoLkku ÃÞkhku çkLkwt yLku (h) nwt çkÄkt
«kýeykuLkku ÃÞkhku çkLkwt :
çÐí²æ }¢¢ ÜU뇢é Îï±ï¯éæ çÐí²æ Ú¢…„é }¢¢ ÜUë‡¢é ¢
Ðíè²æ „±üS² Ð಼ ©¼ à¢êÎí ©¼¢²ïü ¢¢
yk{ ðuË þwÿku «íÞu Ãký fkuE Ä]ýkLkku ¼kð «økx Lk fheLku Mk{íkk Mk{kLkíkkLkku ¼kð «økx
fhe ÷kuf fÕÞký yLku ÷kufMktøkúnLke ¼kðLkkLku Wòøkh fhu Au.
MkðoLkk r«Þ çkLke hnuðk yÚkðoðuË fkhu fíkoÔÞþkMºkLke {ÞkoËkykuLkku rð{þo ÔÞõík fÞkuo Au.
yu {wsçk ykðe {ÞkoËkykuLkwt WÕ÷t½Lk fhðwt, suLku ðuË ÃkkÃk Mk{su Au yLku WÕ÷t½Lk Lk fhðwt
íku MkífíkoÔÞ fu Ä{o Mk{su Au. {Lkw»Þ ÃkkuíkkLkwt fíkoÔÞf{o fhu íku s Mkk[e ÷kufMktøkúnLke
¼kðLkk, økeíkk{kt f]»ýu yk çkkçkíkLku Mk{òðíkkt fÌkwt Au fu, {Lkw»Þ fíkoÔÞf{o Lk fhu íkku,
íkuLkk {køkoLku yLkwMkhLkkh nkrLk Ãknkut[kzLkkh Lkkx-¼ú»x fhLkkh íkÚkk Mktfh{ýkLkk rLkr{ík
çkLke Mk{økú «òLkwt Lk»x fhLkkh çkLku Au.
²çÎ ç{ãæ Ý ±¼ïü²æ }¢¢¼é ÜU}¢üÛ²ï¼~¢è¼ ¢
„æ™¢Ú Ð¢y™ ÜU¼¢ü S²¢}¢²¢ç}¢}¢¢ Ðí…¢±¢ü ¢¢
fíkoÔÞf{o{kt Ãký fux÷ef {ÞkoËkyku ykð~Þf Au. ykÚke yÚkðoðuËfkh Ãký ðuË{kt
çkíkkðu÷e {ÞkoËkykuLkwt WÕ÷t½Lk Lk fhu íkuðku MktËuþ ykËþo ÃkwÁ»kLku ykÃkíkkt fnu Au :
„# }¢²¢ü΢: ÜU±™ S¼¼ ÿ¢éS¼¢„¢ç}¢Îï ÜU¢}¢|²æãéÚ¢ ïÇx¢¢¼ì ¢
¥¢²¢ïãü SÜU}|¢ ©Ð}¢S² ÝèÇï Ѓ¢æ 籄x¢ïü {Ú‡¢ï¯é ¼S²¢ñ ¢¢
yk Mkkík {ÞkoËkyku yk «{kýu Au : (1) S¼ï² - [kuhe (h) ¼Ë²¢Ú¢ïã±¢ -
ÔÞr¼[kh (3) Ï¢íHãy²¢ - LkkÂMíkõíkk (4) |¢í釢ãy²¢ - øk¼oÃkkík (Ãk) „éÚ¢Ð¢Ý -
{rËhkÃkkLk (6) ÎéSÅS² ÜU}¢ü‡¢: ÐéÝ: ÐéÝ: „ï±¢ - Ëw»x f{oLkwt ðkhtðkh MkuðLk. (7)
Т¼ÜUïÇÝë¼¢ïl}¢ì - ÃkkÃk fÞko ÃkAe yuLku AwÃkkððk sqXwt çkku÷ðwt.
ðíko{kLk Mk{Þ{kt Ãký WÃkÞwfoík yÄ{ f]íÞku ¾qçk s ÔÞkÃkf çkLÞkt Au. yk {kxu rðïLkk
«íÞuf hk»xÙkuyu rðrðÄ ËtzLke òuøkðkEyku Ãký fhe Au. íku Mkðo¿kkLk Au. yk f]íÞkuÚke
hk»xÙLkwt, Mk{ksLkwt yLku ÔÞÂõíkLkwt Lkiríkf yÄ:ÃkíkLk rLkrùík nkuðkÚke yÚkðoðuËfkh ykðkt
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f]íÞkuÚke yxfðkLkku MktËuþ ykÃke ÷kufMktøkún ¼kðLkk Wòøkh fhðkLkku MÃk»x çkkuÄ ykÃku Au.
Ãkhtíkw ykðe MkkÚku ðirËffk÷eLk W{Ëk ¼kðLkkLkk ËþoLk íkku íÞkt ÚkkÞ Au fu Ëwþ[kheLku Ãký
Mk{ks{ktÚke çkrn»f]ík fhðk{kt Lk ykðíkku. òu Ëwhk[khe ÔÞÂõík Ëwhk[khLku íÞsðk «ÞíLk
þe÷ hnu íkku Mk{ks íkuLku Mðefkhðk íkiÞkh hnuíkku níkku. fkhý fu, Ëwhk[kh íÞsðkLku fkhýu
ÔÞÂõík Vhe Mk{ks {kxu WÃkÞkuøke çkLke þfu. yuðku {kLkðíkkðkËe yr¼øk{ hk¾ðk{kt
ykðíkku.
Ðí Ð΢ïDZ ÝïçÝçx{ ÎépçÚ¼æ ²Ó™¢™¢Ú à¢éhñ : à¢ÜUñÚ¢ RU}¢¼¢æ Ðí…¢ÝÝì ¢
¼èy²¢æ ¼}¢¢æç„ Ï¢ãé{¢ ç±Ðà²ó¢…¢ï Ý¢ÜU}¢¢ RU}¢¼¢æ ¼ë¼è²}¢ì ¢¢
{kLkð Mk{ks Ä{o, yÚko, fk{, yLku {kuûk YÃke [íkwŠðÄ ÃkwÁ»kkÚkkuoLkk ÃkkÞk WÃkh h[kÞu÷ku
Au. {kLkð Mk{ksLke Ëirnf yLku {kLkrMkf Mk{MÞkykuLkk {q¤{kt yÚko yLku fk{ hnu÷k Au.
yk Ãkife ykŠÚkf Mk{MÞkLkk Mk{kÄkLk{kt ËkLk yu Mk{ksLkk fÕÞký YÃk W¥k{ {kæÞ{
{LkkÞ Au. ËkLk - Ä{oLkku ÏÞk÷ ÔÞkÃkf sLkMk{ks{kt ËoZ fhðk ðuËkuLkku Vk¤ku LkkUÄÃkkºk Au.
{LkwLkk fÚkkLkkLkwMkkh MkíÞ {uíkk - îkÃkh íku{s fr÷ÞwøkLkk «{w¾ íkíðku ¢{þ: ¿kkLk Þ¿k
íku{s ÄLk Au.
¼Ð: ÐÚæ ÜUë¼²éx¢ï }¢ï¼¢²¢æ ¿¢¢Ý}¢éÓ™¼ï ¢
m¢ÐÚæ ²¿¢}¢ïÜUãé ΢Ý}¢ïÜUæ ÜUçH²éx¢ï ¢¢
økheçk rLkðkLk ðå[uLke {íkhu¾k ykuAe fhe {kLkð - {kLkð ðå[u ykùÞo Lke MkkÚku
Mkk{krsf - Mk{kLkíkk ÔÞkÃku yu sYhe Au. ykÚke ykÚke fnu Au MktMkkh{kt ËkLkðe «ð]r¥kyku
òøkúík hnu :-
„„‹¼é y²¢ ¥Ú¢¼²¢ï Ï¢¢ï{‹¼é à¢êÚ Ú¢¼²: ¢
ðkMíkð{kt ðirËf MktMf]rík íkÚkk íku{s íÞkøk Ãkh ¼kh ykÃkuAu. çkÄk {Lkw»Þku{kt Mk{kLkíkkLkku
MktËuþ ykÃku Au. MktÃkqýo Mk]rü ÃkhMÃkh ykËkLk - «kËkLkLkk ¢{Úke s [k÷u Au. ykÚke
Mk{ks{kt Mktíkw÷Lk çkLkkðe hk¾ðk {kxu ÃkhMÃkh n¤e - {¤e ðnU[eLku ¾kðwt òuEyu. ykÚke
yÚkðo. {kt fÌkwt Au fu ‘ íku Mkku nkÚkkuÚke f{kýe fhu, Ãkhtíkw nòh nkÚkkuÚke ËkLk fhu, yuLkkÚke
yuLke MktÃkr¥k õÞkhuÞ ûkeý Lkne ÚkkÞ Ãkhtíkw ð]rØ Ãkk{íke hnuþu. ’ –
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ࢼãS¼ „}¢¢ãÚ „ãdãS¼ „æçÜUÚ ¢
ÜUë¼Sƒ ÜU¢²üSƒ ™ïã SÜU¢ô¼ „}¢¢±ã ¢¢
ykðku {Lkw»Þ Mk{ks {kxu ykËþo, ÷kufMktøkúknf yLku «þtMkf çkLku Au :
Ý ÎéCéç¼Îíü籇¢¢ïÎï¯é à¢S²¼ï ¢
{Lkw»ÞLku Mkk{krsf yLku ykŠÚkf WÒkíke {kxu ÄLkËkLkLkÚke íkku ykð~Þfíkk hnu s Au, Ãkhtíkw
ykæÞkÂí{f WÒkíke yLku MkkÚku MktMkkrhf ¼kiríkf WÒkíke ( Mk{sý ) {kxu rþûkkËkLkLke Ãký
yux÷e s ykð~Þfíkk hnu Au. yk fkÞo ÄLkðkLk íkku fhe þfu, Ãkhtíkw rðþu»k heíku íkku
çkwrØrLk»X rþûkkrðË s fhe þfu. ykÚke yÚkðo. çkwrØ{kLk yLku MktÞ{e rðãkÚkeo {kxu
rþûkkËkLk yLku ÄLkËkLk fhðkLke EïhLku «kÚkoLkk fhu Au.
çà¢ÿ¢ï²}¢S}¢ñ çÎy„ï²æ ࢙èмï }¢Ýè篇¢ï ¢
™Úãæ x¢¢ïÐç¼: Sƒ¢}¢ì ¢¢
yk{ ÄLkËkLkLke MkkÚku rþûkkËkLk Ãkk{u÷ku Äkøk s søkík fÕÞký Lke ¼kðLkkLku Wòøkh fhe
þfu !
yk{ ¼øk.øke. Lkk ykËþoÃkwÁ»kLke su{ yÚkðoðuË {kt Ãký yrLk»x Ëw»x íkíðkuLku Ëqh fhe
ðiÞõíkkÚke ÷E ykæÞkÂí{f WÒkíke {kxu {Lkw»Þ fíkoÔÞf{kuo fhíkk hnu, ÃkhkuÃkfkh yLku
fÕÞkýLke ¼kðLkk Wòøkh fhe ‘ ði»ýð sLk íkku íkuLku s fneyu, su Ãkez ÃkhkE òýu hu ’
MðYÃk ÷kufMktøkúnLke ¼kðLkk ðíko{kLk{kt Ãkwhe çkLke hnu yuðe «kÚkoLkk yLku çkkuÄ økBÞ MktËuþ
Mkíkík «ðkneík ÚkÞku Au.
ÃkkËxeÃk :-
1. Ÿ¢è}¢Îì|¢x¢±Îì x¢è¼¢, 3/Ú0
h. yusLk, 3/h1
3. yLkw. økkiík{ Ãkxu÷, Mkt¾k, Lke÷{ Ãkxu÷, ©e{ËT ¼økðËTøkeíkk ( ©e þtfh¼kÏÞMkrník
), ykrË þtfhk[kÞo økútÚkkð÷e, ¼køk - 3, «fk. MktMf]ík Mkuðk Mkr{rík, y{ËkðkË, «Úk{
ykð]r¥k - h004, ÃkkLk Lkt. Ãk1.
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4. xe. sÞ ËÞk÷ økkuÞLËfk, ©e{ËT ¼økðËTøkeíkk ( íkíðrððu[Lke rnLËe xefk Lkku
økwshkíke yLkwðkË ), økeíkk «uMk, økkuh¾Ãkwh, rÿíkeÞ ykð]r¥k - h00h, ÃkkLk Lkt. 181.
Ãk. ¼ƒ¢ ÎíCòæ, ¥ƒ±ü±ïÎ, 8/3/3, 9, Ú0, Ú9 - Ú6 ¢
6. ¼ƒ¢ ÎíCò, ¼Îï±. 8/3/1Ú-14, 16, Ú1-ÚÚ, Ú4-Ú9 ¢
7. yusLk, ynª {tºk - 1 Úke h1 MkwÄe Ëw»xku yLku íku{Lkk LkkþLke s «kÚkoLkk fhðk{kt
ykðe Au.
8. ¼ƒ¢ ÎíCëò, ¼Îï±, 1 ¢ 34 ¢ 3 ¢
9. |¢x¢.x¢è.3 ¢ 23 - 24 ¢
10. }¢.}¢.Ðæ.Ÿ¢èТΠ΢}¢¢ïÎÚ „¢¼±HïÜUÚ, ¥ƒ±ü±ïÎ ÜU¢ „éÏ¢¢ï{ |¢¢c², çm¼è² |¢¢x¢,
S±¢Š²¢² }¢æÇH, çÜUÌ¢ ТÅÇè, ç….±H„¢Ç, §.„.2000, ÜU¢‡Ç-9/1/6 ÜU¢ |¢¢c²,
Ðë.19 ¢
11.}¢ÝéS}¢ëç¼ - 1 ¢ 86 ¢
1h. «Míkwík yÇÞkMk ÷u¾{k fkitMk{kt ykÃku÷ {tºk Mkt¾Þk yÚkoðoðuËLke Au.
* ©e yLku ©e{íke Ãke.fu.fkuxkðk÷k ykxoTMk fku÷us, Ãkkxý îkhk Vedic Literature
Present Perspectiverð»kÞkLíkøkoík íkk.11{e Vuçkúw-h017 Lkk hkus ykÞkuSík yuf
rËðMkeÞ hk»xÙeÞ Mku{eLkkh{kt «Míkwík yÇÞkMk ÷u¾.
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Total Quality Management in Higher Education: A Journey towards Qualitative
Excellence and Sustenance
DR. REJI GEORGE
ASSOCIATE PROFESSOR & HEAD
SHRI TRIKAMJIBHAI CHATWANI ARTS & J.V.GOKAL TRUST COMMERCE COLLEGE
RADHANPUR
Abstract
In order to have a sustainable development in higher education, it is very much
essential to have Total Quality Management policy. Total Quality Management
provides quality assurance and develops it in all the facets of higher education. The
concept of Total Quality Management has been adopted by many of the multinational
companies and industries. However, gradually, in today’s world of competition
Higher Education Institutions with high qualitative education and reputation are
adopting this TQM policy for quality education and management. The present paper
deals with concept of TQM and its relevance in Higher education in today’s world of
competition. The paper also talks about the need of TQM in higher education and its
role in quality assurance in various facets of education. TQM culture is something that
has to be inculcated and incorporated. It does not mean imposition or compulsion, but
it means developing a culture of quality management at micro level in the functioning
of the institution. Total Quality Management is an approach, mindset, an attitude and
a method of continuous improvement sustaining high quality standards. It aspires for
a permanent qualitative change in an institution’s focus on students and the
expediency to the long term quality improvement. The present paper explores the
possibilities of TQM in higher education. It also aims at improving the quality of
courses, input and connections with teaching learning aspects. To be precise TQM is
user centric and speaks for the degree of ‘excellence’ by which we quench the thirst
for quality education.
Keywords: TQM (Total Quality Management), continuous improvement,
quality, values, excellence.
Introduction:
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Total Quality Management incorporates quality assurance, and extends and develops
it. TQM is about creating a quality culture where the aim of every member is to
delight their customers and where the structure of their organization allows them to do
so. Here the customer is sovereign. This approach has been popularized by Peters and
Waterman in In Search of Excellence. Many companies, such as Marks & Spencer.
British Airways and Saintsbury have been pursuing this approach for a number of
years. It is about providing the customer expectations which are thought to be short-
term & fickle. Thus the changing tastes, needs and wants. TQM is not an imposition.
It cannot be done to you or for you. For TQM to work an institution must itself want
to introduce it. It is not inspection. It is about always trying to do things right first
time and every time, rather than occasionally checking if they have gone wrong. TQM
is not about working to someone else's agenda. The 'total' in TQM dictates that
everything and everybody in the organization is involved in the enterprise of
continuous improvement. The 'management' in TQM likewise means everyone,
because everyone in the institution, whatever their status, position or role, is the
manager of their own responsibilities. It is both a mind set and a set of practical
activity an attitude of mind as well as a method of promoting continuous
improvement. It is a practical & strategic approach to function an organization which
focuses on the needs of its customers and clients. It seeks a permanent shift in an
institution's focus on the needs of its customers expediency to the long term quality
improvement. Constant innovation improvement : "Kaizen" - means step - by -- step
improvement. TQM requires a change of attitudes & working methods, a change in
the way in which institutions are managed and led. Two things to work.
1. A suitable environment to work.
2. Encouragement and recognition of their successes & achievements.
The key to successful TQM culture is an effective internal / external customer -
supplier chain. In education, it changes the usual set of relationships to one with a
clear customer focus. Education is about people learning. If TQM is to have relevance
in education, it needs to address the quality of .the learner's experience - the prime
activity - learning. Miller Dower and Inniss make the same point in Improving
Quality in Further Education. The use of TQM principles begins in the classroom with
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the teachers establishing their 'mission' - which provides a sense of direction &
purpose and which also acts as a unifying factor, criteria for decision making. It
articulates values, ensures consistency of purpose, defines customers, characterizes
the organization to its community & provides challenge & motivation. Form this,
negotiation might take place about how the two parties will seek to achieve the
mission - the styles of learning & teaching and the resources they require.
a) Establishment of a quality steering Committee
b) Strong feedback loop - for quality assurance
TQM is concerned with people, system & culture. There are some barriers to be
overcome when introducing TQM :
1. Cultures are conservative, homeostasis is the norm
2. Most staff are most comfortable with what they know and understand
3. Strategic plan - institution's mission
4. Trust - senior management
It is (MBWA) management by walking about - where the leader has to visualize and
understand the feeling of the frontline & processes of institution because total quality
culture has shared values, commitment to always getting right, open and explicit
communication, time for team work,training in quality, total involvement and
sensitivity to others need. In educational institutions the focus is on the customers
wants i.e. the learners, who are external customers and the staff members who are
internal customers. The stakeholders are parents, governors, employers or government
and the society as a whole. The institution should clearly define the nature of service
it would provide to its customers. It should maintain an excellent and incessant dialog
with them. While the major focus must be on external customers i.e. learners, it is
important to remember that everyone working in the institution provides service to his
colleagues. TQM staff members are the internal customers. Poor internal relationships
prevent an institution working properly and in the end it is the external customers who
suffer. There should be proper coordination in the components of the TQM i.e.
structures, processes, customers, team, leadership and values. Total quality
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management in higher education means improving quality of courses, input,
instructional processes, resources, management processes and structures as well as
student support services, output and linkages with world of work and other
organizations. On the basis of the analysis of the initiatives taken by the universities
such as Virginia Commonwealth University, South Bank University and Aston
University, P.K.Tulsi has suggested the following approach for total quality
management : Identifying Customers Needs; Specifying quality standards;
Benchmarking; Identifying gaps in the existing system; Planning for improvement;
Implementation of improvement plans; Monitoring and Evaluating, and Modification
of plans; Implementation of total quality management in higher education requires
deep commitments; full involvement of people; top management support, fair reward
and recognition policies and training of concerned people in the concept; tools and
techniques of total quality management. While Crawford has visualized the following
stages in the implementation of TQM: Mission to be compatible with its vision;
Objectives to be transformed into specific attainable, measurable goals; Goals
motivating individuals and offering a payoff to the institution; Plans to bring together
human, physical and financial resources; Resources that permit implementation of the
plans.
References:
1. Craw Ford, F. Total Quality Management, Occasional Paper . London: C V P,
1994. P. 8.
2. Malhotra, M.M. Quality Improvement in Technical Education a Training in
MM Malhotra( ed )Collections of Paper on Excellence in Technical
Education. Chandigarh: Technical Teachers Training Institute.1993.
3. Udpa, SR. Quality Circles: Progress Through Participation. New Delhi:
TataMcGraw- Hill Publishing Co, 1992.
4. Kumar Ravidra.Improving Quality of Higher Education, University News
,Vol.42 No.18, AIU, New Delhi.
5. Sareen Sandeep.Quality Management.New Delhi:Ivy Publishing House,2001.
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M WALLET: CURRENT SCENARIO IN INDIA
DR. CHIRAG V. RAVAL
ADHYAPAK SAHAYAK
SHRI TRIKAMJIBHAI CHATWANI ARTS & J.V.GOKAL TRUST COMMERCE COLLEGE
RADHANPUR
ABSTRACT:
The e-commerce market in India is growing at a rapid pace, as a result of growing
smartphone and internet penetration. E-Commerce companies are making strategic
acquisitions to expand their market presence, enter newer markets and niche
segments.Also, few e-commerce companies operate only through mobile
application and do not have web presence, which require only m-payment.Over the
past few years, India has emerged as one of the largest economies in the world; and
it is set to emerge as the world’s fastest-growing major economy in couple of years
ahead of China, as per the recent report by the World Bank.The paper deals with
Introduction, objectives of study, results, findings, suggestion and conclusion.
Mobile Payments are the backbone of an e-commerce industry.
KEYWORDS: M Wallet, Mobile, Banking, India
INTRODUCTION
The m-wallet has appeared as a shining star in the horizon of Indian non-cash
transactions. The growth of the m-wallet segment can be attributed to the
conjunction of rising smartphone usage and internet penetration in the nation. Also,
demonetization in India has proved a lucrative opportunity for m-wallet players in
the country. The m-wallet companies are flooded with millions of transactions and
double the number of users. The average wallet spend for retail which was about
INR 500-700 prior to demonetization move, is expected to increase to INR 2,000-
10,000.
M-payments have been available in India since 2010; and are majorly driven by the
increase in smartphone and tablet users, low mobile tariffs, affordable handsets,
and penetration of the internet. However, trust and security issues have remained
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as the major roadblocks for the industry.The Indian Mobile Payment market can be
segmented into three categories: Mobile Banking, Mobile POS and Mobile Wallet.
Mobile wallet allows its users to save their money in their m-wallet account like
they save in the bank account, and at the time of transaction they can simply log
into their m-wallet account and pay the desired amount. They do not have to enter
their card details every time they make a transaction, rather they only have to enter
their m-wallet ID and password. This service has made the online and offline
transactions easy and hassle free in addition to saving time.
The m-wallet market can be segmented into three broad services: Money
Transfers, Recharge, and Others. During the period FY 2017, the Money Transfer
segment, which includes money transfers from bank to wallet, wallet to wallet and
wallet to bank, is estimated as the largest segment of Indian m-wallet market with
around 38% share, followed by Recharge and Bills Payments for mobile phones,
DTH, landline, etc.
With more than 1 Billion1 mobile subscribers, India has a promising potential for
internet on mobile, and the same is expected for payments and business
transactions on mobile.The improvement in India’s economic fundamentals has
accelerated in the year 2015 with the combined impact of strong government
reforms, RBI’s inflation focus supported by benign global commodity prices. The
size of the Indian economy was estimated at US$ 2.07 Trillion (INR 132.7
Trillion) for the year 2015, compared to US$ 2.04 Trillion (INR 124.5 Trillion) in
2014.
Number of Commercial Banks rises to 152 in the year 2015, as against 151 in
2014, registering an increase after 2 years. As regards to broadband subscribers,
the Central Government had revised the definition of Broadband in July 2013.
According to revised definition of broadband, the numbers of broadband
subscribers have increased to 99.2 Million in 2015 as compared to 15 Million
subscribers in the year 2013 (as per prerevised definition).
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There is a tremendous interest among Indian policy makers, academicians and
commercial enterprisesto explore the possibility of moving towards acashless
economy. However, cash still continues toremain the predominant form of
transaction. Beforedemonetization move in November 2016, cashaccounted for
96% of the monetary transactions inthe country. The move primarily aims to curb
theblack money in the economy and making it a “cashlesseconomy”.
All the transactions would be done through cheques, debit & credit cards, m-wallet
etc., which will curb the corruption in the country. Also, demonization drive by
Prime Minister “Mr. Narendra Modi” will not only be fruitful for m-wallet
companies, but it is also beneficial for debit and credit card offering banks as well.
This will lead to lower lending rates and increased supply of money in an
economy. The non-cash payment instruments in India include debit card, credit
card, cheques, and money transfer through NEFT, RTGS, and CCIL.
The Reserve Bank of India is also working towards making India a cashless
economy, and to bring in accountability and transparency in each financial
transaction. Therefore, m-wallet is gaining importance with the growth of e-
commerce industry. Almost all the e-tailing players in Indian context have tied up
with one or more m-wallet companies to attract customers with huge discounts and
cashbacks, when paying through these wallets. However, COD or Cash-On-
Delivery is still a pertinent part of the e-tailing business. Therefore, both the e-
commerce companies as well as m-wallet companies.
OBJECTIVES OF THE STUDY:
To identify non cash payment transactions type
To know uses of e wallets in India
To recognize preferences of youth for payments and uses of smart phones
in India.
To distinguish leading m wallet players in India
RESEARCH DESIGN: Descriptive type of research
SOURCES OF DATA
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The secondary sources have been used in the above research paper along with
different research paper, books, journals published on the topic and literature.
RESULTS:
Breakup of Non-Cash Payment Transaction Value by Type of Transaction
(%), FY 2017
Source: RNCOS, ASSOCHAM
Note: Others include NEFT, Mobile Banking and Prepaid Instrument
Breakup of Non-Cash Payment Transaction Volume by Type of Transaction
(%), FY 2017
Source: RNCOS, ASSOCHAM
Note: Others include NEFT, Mobile Banking and Prepaid Instrument
0% 5%
39% 56%
CCIL
RTGS
Cheques
Others
CCIL, 0.3 RTGS, 5
Cheques, 39 Others, 55.7
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Transaction Volume of Mobile Payment (Billion), FY 2016 to FY 2022
Sr. No. Financial Year Volume (Billion)
1. 2016 2.9
2. 2017e 6.9
3. 2018f 16.2
4. 2019f 37.8
5. 2020f 90.0
6. 2021f 195.0
7. 2022f 460.0
Source: RBI, RNCOS,ASSOCHAM
Note: e/f = RNCOS Estimation/Forecast
Transaction Value of Mobile Payment (INR Trillion), FY 2016 to FY 2022
Source: RBI, RNCOS,ASSOCHAM
Note: e/f = RNCOS Estimation/Forecast
6
11.2
16.3
27.8
81.7
102
0 20 40 60 80 100 120
2010
2011
2012
2013
2014
2015
Million
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Mobile Payment by Segment (%), FY 2017
Source: RBI, RNCOS,ASSOCHAM
Note: Breakup is shown in terms of transaction value
Leading M-wallet Players and their User Base (Million), 2015
Sr. No. M-Wallet Players Users (Million)
1. Paytm 120
2. ITZ Cash 40
3. Mobikwik 30
4. Citrus Pay 21
5. Oxigen 20
6. Vodafone M-Pesa 5.4
7. Airtel Money 1.7
Source: ASSOCHAM and Companies’ Press Release
40%
4%
56%
M-POS
Mobile Wallet
Mobile Banking
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Smartphone Shipments (Million), 2010-2015
Sr. No. Financial Year Million
1. 2010 6
2. 2011 11.2
3. 2012 16.3
4. 2013 27.8
5. 2014 81.7
6. 2015 102
Source: International Data Corporation (IDC),ASSOCHAM
FINDINGS:
Currently, approximately 100 million consumers in India are using e-
wallets as an option to make transaction.
People still prefer to transact either through RTGS transfers, or through
CCIL or cheques.
The youth of the nation prefers internet and mobile banking over traditional
payments through cheques or cash.
In FY 2017, RTGS is estimated to contribute the major share in the value of
non-cash transactions with 56%, followed by the CCIL with 34%.
Majority of the retail market does not have POS installations to offer card-
based payments.
The retailers are reluctant about non-cash payments, and sometimes charge
extra if payments are being done through debit or credit cards.
However, the demonetization move will lead to huge changes in cashless
payment system. More and more people have started transacting in
Cheques, debit and credit cards.
All small and large merchants, street dwellers have started accepting
mobile wallet payments.
During FY 2016, the total transaction volume of the m-payment in India
was 2.9 Billion; and it is expected to grow at a CAGR of 132% during FY
2016-FY 2022, and reach around 460 Billion by the end of 2022.
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In FY 2016, India m-payment reported INR 8.2 Trillion worth of
transaction value; and it is expected that it would grow at a CAGR of 150%
during FY 2016 to FY 2022, reaching INR 2205 Trillion.
Banks have started issuing credit cards at a very low rate of interest
resulting into increased penetration of debit and credit cards in the country.
In FY 2017, mobile banking segment is estimated to contribute a largest
share in Indian mobile payment market, with the majority being money
transfers. Its share in the m-payment is estimated to increase tremendously
from 8% in FY 2014 to 56% in FY 2017 in terms of value.
On the other hand, mPOS is expected to have a largest market share in
terms of volume in FY 2017. However, its share is expected to fall from
85% in FY 2014 to 58% in FY 2017.
Mobile Wallet service is estimated to contribute 30% share in the mobile
payment volume transactions in FY 2017, its share has increased in the last
couple of years due to increasing awareness among the consumers and
increasing merchant tie-ups especially at very small terminals, such as
Taxi, Bus, Auto, vegetable sellers etc.
Some of the m-wallet companies charge their users for loading money in
their wallets. These charges vary between 1% and 1.5%, depending upon
the source of loading money and the total amount of money to be loaded.
However, companies like Paytm, Mobikwik and ITZcash do not charge for
loading money.
E-payments and mobile wallets are getting more popular among the youth
in the country.
The major growth driver of m-wallet market is the availability of huge
cashbacks and discount, which is attracting customers rapidly. As Indians
have tendency to save, they are easily attracted by the coupons, discounts
or cashbacks that allow them to spend less.
Many people in India have started utilizing credit card and m-payment
services in light of the presence of various coupon companies offering deals
on every transaction a user makes. This is a major reason why m-wallet
companies in India, aggressively offer discount coupons to attract more
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customers to utilize their services and build the trust factor with the
consumers.
Moreover, with the dramatic increase in the number of mobile internet
users in India; m-wallet platforms are proffering new deals everyday to
survive in this highly consolidated market.
RECOMMENDATIONS
The RBI takes all possible measures to assure consumers that their safety is
not compromised, for instance:
RBI keeps changing these measures time to time in order to avoid hacks.
The m- wallets companies must take important steps to gain their
consumers’ trust.
The m wallets companies should organize awareness workshop for all the
customers.
The banks should give safety and security to all the customers for using of
m wallets.
Mobile phone companies should introduce low priced cell phones in the
market which can be bought by all the customers, as the ultimate goal of m-
wallet is to improve financial inclusion in the country.
CONCLUSION
M-wallet users can pay their utility bills, insurance premium, and can recharge
their metro cards with just one click from anywhere. They do not have to go the
government offices or to the merchants for paying bills and wasting their time.
Also, they get discounts and cashbacks along with the cited benefits.Mobile wallet
is a recent phenomenon, not many people are aware about this service in India. The
consumer’s mindset is the biggest factor that hinders the growth of Indian m-wallet
market, as they are more sceptical about the safety and security issues as in the
case of internet banking. Users worry that their devices could be hacked or
attacked by some kind of viruses.
M-payment is a crucial driver for the growth of the e-commerce industry in India.
People can shop online; book movie tickets, rail or flight tickets; and pay their bills
by making m-payment through their debit and credit cards
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REFERENCES:
M-Wallet Press Report, ASSOCHAM, New Delhi, India
www.rncos.com
www.assocham.org
http://www.bbc.com/news/business-38032626
http://www.assocham.org/upload/docs/M-Wallet_Report_press.pdf
http://www.thehindu.com/opinion/op-ed/at-akodara-indias-first-digital-
village/article7418012.ece
www.rbi.org.in
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