The objective of this book is to impart the basic knowledge of the following in the global and Indian context: • Auditing • Corporate Governance • Corporate Social Responsibility This book also discusses the issues in corporate governance, ethics, and auditing. This book covers the entire syllabus for undergraduate students of the following: • B.Com. (Hons.) • B.Com. (Programme) • BBA • BMS of Delhi University • Other Universities This book is a recommended textbook by the University Grants Commission (UGC) for undergraduate students of B.Com. (Hons.) and allied courses under the Choice Based Credit System (CBCS) Programme. This book incorporates recent changes in the Indian Companies Act, 2013 & SEBI (LODR) Regulations at the relevant places. The Present Publication is the 7th Edition, authored by Anil Kumar, Lovleen Gupta, and Jyotsna Rajan Arora, with the following noteworthy features: • [Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Auditing & Corporate Governance • [Organised Analysis] of the theories and issues underlying corporate governance and business ethics • [Most Updated & Amended] This book incorporates all the latest amendments and rules concerning company audit and corporate governance provisions laid down by SEBI (LODR) Regulations and the Companies Act 2013 • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the authors/teachers with their students in the classroom o Shaped by the authors/teachers' experience of several years o Reactions and responses of students have also been incorporated at different places in the book • This book also incorporates the previous year's question papers: o B.Com. (Hons.) CBCS (2018) Semester VI o B.Com. (Prog.) CBCS (2018) o B.Com. (Hons.) CBCS (2019) Semester VI o B.Com. (Hons.) CBCS (2020) OPEN BOOK EXAM o B.Com. (Hons.) CBCS (2022) Semester VI o B.Com. (Hons.) CBCS (2023) Semester VI The structure of the book is as follows: • [Conceptual Aspects, Principles & Techniques] The first three chapters contain the conceptual aspect of auditing-objects, principles, and techniques, including the role of auditing in Corporate Governance • [Corporate Governance] Chapter four lays down the theoretical aspects of corporate governance, including the models of corporate governance prevalent in most countries of the world • [Board Committee] is an essential mechanism of corporate governance, which is discussed in Chapter fifth • [Corporate Governance in India] Chapter sixth is devoted exclusively to corporate governance in India, which includes discussion on the following: o Various Reforms Undertaken o Initiatives of SEBI, Government of India & CII in the direction of better governance of companies • [Issues of Corporate Governance] The issues of insider trading, whistleblowing, class action, shareholders' activism and credit rating are discussed in the next chapter • [Major Corporate Governance Failures] Chapter eight of the book presents significant scams that took place in different parts of the world, including Enron, WorldCom, Vivendi, BCCI, Andersen worldwide, Maxwell Communications, Satyam, downfall of Kingfisher Airlines, IL&FS debacle and PNB heist. • [Codes on Corporate Governance] Chapter nine contains the standards and codes of corporate governance as developed in the UK and USA and also the international codes like OECD Principles on corporate governance • [Business Ethics] The basic concept of ethics is laid down in chapter ten, which also discusses the corporate code of ethics. This chapter extends the concept of ethics to include principles and theories of business ethics • [Corporate Social Responsibility] The book's last chapter is the most contemporary. It addresses the buzzword 'Corporate Social Responsibility'. This chapter discusses various views on CSR and also highlights the internal processes besides external standards relating to CSR
When the seemingly perfect Tartuffe ingratiates himself with the wealthy Orgon and his mother Madame Pernelle, he is soon welcomed into their home and into their lives. His combination of charm, respectability and religious authority proves so irresistible that he is eventually promised the hand of Orgon's daughter in marriage. But the rest of Orgon's family have grave doubts - is there more to Tartuffe than meets the eye? When the threat of eviction for the family and imprisonment for Orgon become apparent, is it all too late to find out? This hilarious and irreverent whirlwind of lies, religious hypocrisy and family feuds features one of theatre's most perfect comedy creations, the beguiling Tartuffe.
This work ushers in a change in the approach of books on hospital administration. To make the text interesting authors have used the case based learning approach. Apart from this many new topics have been introduced in this book which had not been addressed so far in the available books. For example:- due importance has been given to the role of engineering department in ensuring provision of good quality of medical care by the hospitals. USP of the book is giving due importance to the feedback from experienced hospital administrators across public and private hospitals of country. This book will surely be of use to medical superintendents and hospital administrators in government and private hospitals in India and other countries. Students as well as teachers of various courses namely, regular and distant learning courses of MBA in Health Care/Hospital Administration, Diploma of masters in Hospital Administrator, MD in hospital administrator , MD in community medicine, Diploma/masters in laws, master’s in public health will also find this book of immense value. This book will also be helpful for civil surgeons and senior medical officers of state health services.
About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.
The book contributes to understanding the pattern of strain release and the level of seismic hazard imposed by large-great earthquakes in the frontal fold-thrust belts of Kumaun and Garhwal regions of Uttarakhand. The motivation for active fault studies and their characterization have been emphasized. The book presents the compilation of knowledge garnered in multidisciplinary or proxy studies involved in the understanding of seismic hazard in general and Kumaun–Garhwal Himalaya regions in particular with lucid new maps draped on modern Cartosat or SRTM DEM data. It also discusses satellite image calibration, active faults identifications, and map productions with flowchart. The book discusses window-wise active fault elements with attributes together with the tectonic geomorphic map. It also includes active fault scarp with topographic profile along with field photographs. Finally, it reviews all existing seismotectonic models of the Himalaya, its earthquake hazard, and its vulnerability, specifically for Kumaun and Garhwal regions.
About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Comprehensive guidance for conducting different types of audits under GST Act. Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Explains key auditing and accounting terms relevant to GST.
The second edition of oral radiology serves for the purpose of helping the students to understand the topics as well as to prepare them thoroughly to face examinations. New chapters have been added on Periosteal Reaction, Lamina dura and CBCT Chapters extensibly revised to include recent advances and new and better quality photographs added for better understanding of the subject At the end of each chapter, a short summary of the topic has been introduced for fast revision of the topics MCQs, SAQs and LAQs are provided in each chapter Appendices section contains useful topics like Pathogenesis of Radiological Appearances in Orofacial Lesions, Radiological Differential Diagnosis of Lesion, Periosteal Bone Reactions and its Diagnostic Significance, Glossary, and Quick Review
Value denotes the degree of importance of some thing or action, with the aim of determining what actions are best to do or what way is best to live, or to describe the significance of different actions. It may be described as treating actions themselves as abstract objects, putting value to them. It deals with right conduct and living a good life, in the sense that a highly, or at least relatively highly, valuable action may be regarded as ethically "good", and an action of low in value, or somewhat relatively low in value, may be regarded as "bad". What makes an action valuable may in turn depend on the ethic values of the objects it increases, decreases or alters. An object with "ethic value" may be termed an "ethic or philosophic good". Values can be defined as broad preferences concerning appropriate courses of action or outcomes. As such, values reflect a person's sense of right and wrong or what "ought" to be. "Equal rights for all", "Excellence deserves admiration", and "People should be treated with respect and dignity" are representative of values. Values tend to influence attitudes and behavior. Types of values include ethical/moral values, doctrinal/ideological values, social values, and aesthetic values. It is debated whether some values that are not clearly physiologically determined, such as altruism, are intrinsic, and whether some, such as acquisitiveness, should be classified as vices or virtues. Environmental education (EE) refers to organized efforts to teach how natural environments function, and particularly, how human beings can manage behavior and ecosystems to live sustainably. It is a multi-disciplinary field integrating disciplines such as biology, chemistry, physics, ecology, earth science, atmospheric science, mathematics, and geography.
In June 1975 Prime Minister Indira Gandhi imposed a 'State of Emergency', resulting in a 21-month suspension of democracy. Jaffrelot and Anil explore this black page in India's history, a constitutional dictatorship of unequal impact, with South India largely spared thanks to the resilience of Indian federalism. India's First Dictatorship focuses on Mrs Gandhi and her son, Sanjay, who was largely responsible for the mass sterilisation programmes and deportation of urban slum-dwellers. However, it equally exposes the facilitation of authoritarian rule by Congressmen, Communists, trade unions, businessmen and the urban middle class, as well as the complacency of the judiciary and media. While opposition leaders eventually closed ranks in jail, many of them collaborated with the new regime--including the RSS. Those who resisted the Emergency, in the media or on the streets, were few in number. This episode was an acid test for India's political culture. While a tiny minority of citizens fought for democracy during the Emergency, in large numbers the people bowed to a strong woman, even worshipped her. Equally importantly, Hindu nationalists were endowed with a new legitimacy. The Emergency was not a parenthesis, but a turning point; its legacy is very much alive today.
Energy Management: Conservation and Audit discusses the energy scenario, including energy conservation, management, and audit, along with the methodology supported by industrial examples. Energy economics of systems has been elaborated with concepts of life cycle assessment and costing, and rate of return. Topics such as energy storage, co-generation, and waste heat recovery to energy efficiency have discussed. The challenges faced in conserving energy sources (steam and electricity) have elaborated along with the improvements in the lighting sector. Further, it covers optimization procedures for the development in the industry related to energy conservation. The researchers, senior undergraduate, and graduate students focused on Energy Management, Sustainable Energy, Renewable Energy, Energy Audits, and Energy Conservation. This book covers current information related to energy management and includes energy audit and review all the leading equipment (boilers, CHP, pumps, heat exchangers) as well as procedural frameworks (energy audits, action planning, monitoring). It includes energy production and management from an industrial perspective, along with highlighting the various processes involved in energy conservation and auditing in various sectors and associated methods. It also explores future energy options and directions for energy security and sustainability.
The story of a man who began his journey with Rs 10,000 and built a Rs 17,000-crore empire From beginning his career as a small trader in Delhi to building Havells, one of India’s largest electrical goods company, Qimat Rai Gupta’s story makes for an inspiring read. Told rivetingly by his son, Anil Rai Gupta, this is the account of how QRG, as he was fondly known, braved poverty, ill health, competition, corruption and bureaucracy to turn his dreams into reality. Havells faced stiff competition from companies that couldn’t tolerate a modest trader challenging them. Despite legal battles, family feuds and severe shortage of funds, QRG never gave up. During his last years, Havells acquired German giant Sylvania which was twice its size. When Sylvania’s losses pushed Havells to the brink, QRG fearlessly decided to keep the company nonetheless. It was under his tutelage that Anil Rai Gupta, present chairman of Havells, turned Sylvania around. QRG’s life is proof of the adage ‘Whatever the mind can conceive and believe, it can achieve’.
Elections in India have been a stable and impressive feature of the country's political landscape. They provide the voiceless, the disempowered and the poorest the right to vote, equally with the mightiest, the richest and the most influential. And Indian political parties are surpassed by those of no other country in electioneering skill, dramatic presentation of issues, political oratory, or mastery of political psychology. In the decades after Independence, democracy in India has been confronted with various challenges, including radicalism, ultra-Left-wing activism, external threats and the vicissitudes of the polity or economy. The year 2020-21 brought an unprecedented challenge in the form of an unseen, unknown and silent enemy, the SARS-Cov 2 virus, that had to be fought simultaneously while upholding the democratic process of elections. The Power of the Ballot narrates the saga of Indian elections with stories ranging from digitisation of voting and the constant struggle with the malpractices to holding elections during pandemic.
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