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Monday, January 31, 2011

Live your life by choice, not by chance!

Sunday, January 30, 2011

How to prepare yourself for the inevitable CHANGE?

  • Communicate effectively.
  • Train people.
  • Convince your seniors.
  • Have a consensus - atleast try to achieve!
  • Enhance flexibility.
  • Start feedback mechanism.
  • Encourage fresh/new ideas.
  • Have a self analysis - by self as well as by others.
  • Network and socialise.
  • Strategise and foresee.
  • Have a long range planning.
  • Initiate awards/rewards for good change ideas.
  • Counsel/Get counselled..
  • Constitute a Change Committee..at home and workplace(Say at home with your family and at workplace with seniors and juniors).
  • Identify and change obsolete ways of doing work.
  • Have regular quality meetings.
  • Identify new opportunities and challenges(SWOT)
  • Role change of self and staff.
  • Document decisions and ideas.
  • Be a change agent.
Useful references:

a. Wikipedia
b. Answers.com
c. “Workshop on Managing Change & Transition" by Dr.Shailendra Gupta
d. www.amaindia.org

Dealing with Difficult People!!

  • Analyse how difficult you are for others?
  • Think if you are percieved by others as difficult or demanding? There is a difference between being difficult and demanding.
  • It's better to understand, than to be understood.
  • Do not try to take charge of others' behaviour.
  • Do not bother about others' punctuality, maintain yours.
  • In any situation, you should be clear of the consequences. BEGIN WITH THE END IN MIND.
  • Learn to say NO!!
  • Be crystal clear about your objectives/set limits of tolerable behaviour.
  • "An eye for an eye" does not work with relationships.
  • Be direct, and to the point.
  • Empower your staff in setting limits at office/family at home.
  • Avoid people with VERBAL DIARRHOEA(those who talk and talk and talk....)
  • Long talkers are generally avoided.
  • Always think: What NEXT?
  • Divide your jobs into two :
  • a. Maintainance/Routine Jobs - Delegate..
  • b. Futuristic/Growth Jobs - Take up yourself.
  • To be a good leader, learn to be a good trainer.
  • Always give feedback, and recieve.
  • Always do a cost benefit analysis before making any decision.
  • Try to be a good role model.
  • Be proactive.
  • Remember, every difficult person or situation is a challenge...take it!!
  • Think about the larger picture!!
  • Give your opinion, but be detached once decision is made.
  • Avoid Cross Transactions-Abrupt answers.
  • Maintain Complementary Transactions-Allow flow of ideas..
Useful references:

a. Wikipedia
b. Answers.com
c. “Workshop on Dealing with difficult people" by Dr.Shailendra Gupta
d. www.amaindia.org

Saturday, January 29, 2011

Managing Change & Transition!

  • Identify changes you want in your PPF-Personal,Professional & Family Life!
  • Be proactive about change-try to anticipate changes.
  • Be prepared for change.
  • NOTHING IS PERMANENT IN THIS WORLD, EXCEPT CHANGE.
  • Live life by choice, not by chance.
  • Manage people, to manage change.
  • Try to come out of your comfort zone.
  • Classify changes into:
  • a. Predictable
  • b. Unpredictable.
  • Think long term to anticipate changes required.
  • Have a visionary thinking.
  • Be a wholistic change manager.
  • Become a change agent - facilitator.
  • Change induces stress - you've to live with it!
  • Change is inevitable.
  • Change requires risk taking.
  • Have an open mind towards change.
  • Be different, act different, but do not be indifferent.
  • Have a Pro Change Personality(PCP).
  • Do not allow your experience to confront change, sometimes change is good/better.
  • Change induces vibrance.
  • Make change a habit.
  • "It is not the strongest species that survive, nor the most intelligent, but the ones who are most responsive to change" - Charles Darwin.
  • "We are what we repeatedly do. Excellence then, is not an act, but a habit" - Aristotle.
  • "I have not failed. I've just found 10000 ways that won't work" - Thomas Alva Edison.
  • "They must often change who would be constant in happiness or wisdom. It is only the wisest and the stupidest that do not change." - Confucius.
  • "In times of rapid change, experience could be your worst enemy" - J Paul Getty.
  • "To cope with a changing world, an entity must develop the capacity of shifting and changing - of developing new skills and attitudes; in short, the capacity of learning" - A De Gues.
  • "We must always change, renew, rejuvenate ourselves; otherwise we harden. Life belongs to the living, and he who lives must be prepared for changes." - Johann Wolfgang von Goethe.
Useful references:

a. Wikipedia
b. Answers.com
c. “Workshop on Managing Change & Transition" by Dr.Shailendra Gupta
d. www.amaindia.org

Creating Excellence At Workplace

  • Three types of people in this world...a. Spectators(Who see things happen), b. Losers(Who let things happen) & c. Winners(Who make things happen). Decide where you are right now, and where you want to be....???
  • Power of Four Intelligences..a. Mind(Power measured by IQ(Intelligence Quotient), b. Body(Power measured by PQ(Physical Quotient), c. Heart(Power measured by EQ(Emotional Quotient) & last but not the least d. Soul(Power measured by SQ(Spirituality Quotient). 
  • BOOK - Definition B OO K(Be Double OK)
  • The power of four attitudes...a. Insist(Always insist on excellence at job), b. Assist(Help others who need it), c. Persist(Stick on till success is achieved) and last but not the least  d. Consist(Includes a to c).
  • HR=HR. High Risk=High Returns.
  • Think...There are three types of minds in the world : a. Small Minds-Discuss People, b. Average Minds-Discuss Events and c. Great Minds-Discuss Ideas. Think about yourself!!
  • The five powers of modifications of mind..a. Right Knowledge(how you percieve/attitude), b. Wrong Knowledge( how much you filter), c. Imagination(dreams/fantasies/ambitions) d. Sleep(tonic for mind) & e. Memory(storehouse of information).
  • Some examples from the great epic Mahabharata:
  • Bhishma=Discipline, Determination, Dedication & Devotion.
  • Vidura=Care, Concern & Committment.
  • Dronacharya=Educate, Explore & Experiment.
  • Bhima=Energy
  • Arjuna=Excellence
  • Nakula=Economy & 
  • Sahadeva=Ecology
  • Leadership lessons from Lord Krishna:
  • Be a good listener
  • A visionary
  • Active
  • Adaptive
  • Assertive
  • An Achiever
  • Balanced
  • Cheerful
  • Committed
  • Courageous
  • Creative
  • Decisive
  • Dependable
  • Empathetic
  • Firm
  • Humble
  • Optimistic
  • Proactive
  • Respectful
  • Responsible
  • Stable
  • Trustworthy
  • Arjuna is the Mind, and Krishna is the Soul.
  • The Power of Six Zen Techniques:
  • Philosophy, People, Process, Problem Solving
  • Awareness, Alertness, Awakeness
  • Perception,Attitude, Behaviour
  • Learn, Unlearn & Relearn
  • Inner Balance
  • Be your own light
  • The Power of Seven Laws of Sucess:
  • Be a self starter : Do it now!! Implement & Execute
  • Self Motivation : Be Proactive
  • Self Image : Social Mirror
  • Self Esteem : Social Worth
  • Self Discipline : Punctuality/Time Mgmt
  • Self Direction : Goal Setting and Following
  • Self Projection : Self Image
  • Ask yourself: WHEN WAS THE LAST TIME YOU DID SOMETHING FOR THE FIRST TIME?
  • The Power of Eight Rules to Live:
  • Right Understanding 
  • Right Intention
  • Right Speech
  • Right Action
  • Right Effort
  • Right Livelihood
  • Right Awareness
  • Right Concentration
Useful References:

a. Zen Institute of Management, Vadodara
b. Workshop on "Creating Excellence at Workplace" @ AMA, Ahd by Mr Himanshu Buch

    It is very simple to be difficult, but it is very difficult to be simple!!

    Wednesday, January 26, 2011

    Wishing you a very Happy Republic Day!!

    Wishing you a very Happy Republic Day-Proud to be an INDIAN: CA. Harsh/Tina/Raghav & Dhairya Rathi!!

    Monday, January 24, 2011

    The Power of Positive Thinking!!

    “You are what you think. You feel what you want.”

    All of our feelings, beliefs and knowledge are based on our internal thoughts, both conscious and subconscious. We are in control, whether we know it or not.

    “Aim high and do your best”: We can be positive or negative, enthusiastic or dull, active or passive.

    The biggest difference between people is their attitudes. For some, learning is enjoyable and exciting. For others, learning is a drudgery. For many, learning is just okay, something required on the road to a job.

    “Most folks are about as happy as they make up their minds to be”

    – Abraham Lincoln.

    Our present attitudes are habits, built from the feedback of parents, friends, society and self, that forms our self image and our world image. These attitudes are maintained by the inner conversations we constantly have with ourselves; both consciously and sub consciously.

    The first step in changing our attitudes is to change our inner conversations or “auto suggestions”. What should we be saying?

    One approach is called the Three C’s: Commitment, Control and Challenge.

    Commitment:

    Make a positive commitment to yourself, to learning, work, family, friends, nature, and other worthwhile causes. Praise yourselves and others. Dream of success. Be enthusiastic.

    Control:

    Keep your mind focused on important things. Set goals and priorities for what you think and do. Visualize to practice your actions. Develop a strategy for dealing with problems. Learn to relax. Enjoy successes. Be honest with yourself.

    Challenge:

    Be courageous. Change and improve each day. Do your best and don’t look back. See learning and change as opportunities. Try new things. Consider several options. Meet new people. Ask lots of questions. Keep track of your mental and physical health. Be optimistic.

    A research shows that people who begin consciously to modify their inner conversations or self suggestions and assumptions report an almost immediate improvement in their performance. Their energy increases and things seem to go better…

    Commitment, control and challenge help build self esteem and promote positive thinking. Here are some suggestions:

    Seven Suggestions for Building Positive Attitude:

    1. Look for positive people to associate with.
    2. Look out for one more interesting idea.
    3. Find one more concept important to you.
    4. Try to explain a new idea you have just learned to others.
    5. Ask questions.
    6. Keep a list of your goals, positive thoughts and actions.
    7. Remember, your are what you think, you feel what you want.

    True & Fair Auditing! - An Insight!!

    Imagine the following scenario:

    A multinational multilocational Fortune 500 company is being audited by one of the top auditing firms in the country. The turnover of the Auditee is Rs. 10,000 crore plus. The number of locations is 50 plus and 10000 plus staff. For accomplishing such a gigantic task, the person appointed is ONE single Auditing firm, having a strong brand name and goodwill!! Can we really expect the audit firm to check all details, given the limited time and cost resources?

    It is really not possible and practical to frame an opinion of true and fair in such case, and if it is done, it is bound to be infected by anomalies and imperfections as evident in the recent “Satyam” episode.

    Audit has now become a compilation of details and verifications with accounts, without bothering about source of entries and truthfulness of the transaction. Gone are the days when each and every item of fixed assets ranging from a simple calculator worth Rs. 100/- to all higher and valuable assets were physically checked by auditors at year end, and stock was taken in presence of auditors. Direct confirmations were obtained by Auditors for outstanding debts and creditors and other balances in the balance sheet. That served the real essence and purpose of auditing and in context of increasing frauds in balance sheet, the need is now felt for that level of audit in place of just documentation of audit files, and taking management representation and cerfication for stock, debts and other outstanding balances.

    The above is possible if and only when a single auditor or a couple of auditors are not entrusted with such a voluminous assignment of audit of accounts of multilocational companies but for each separate location a separate auditor is appointed, as in the case of bank branch audits, which is locally placed and a guarantee or level of reliability of correctness of accounts is desired from the Auditor in place of an opinion on true and fair. The audit system of nationalized banks is a good model of such system. For each location, a local firm is allotted the audit assignment. There may be a central auditor who can frame the guidelines, can monitor the local audit work, and if need may be, can re-audit the doubtful locations as a surprise check. The purpose of the central auditor will be to compile the audit work of all local auditors and compile the same for the consolidated balance sheet of the entire company. This will ensure the dual advantage of delegation of work, and management by exception. Also level of reliance will be increased as cross check of audit findings is possible, and audit mistakes/omissions can be located/traced. The huge audit fees paid by the clients can also be justified by ensuring the same. A classic example is the recent “Satyam” episode, where audit fees were near to Rs. 4.5 crores. Now consider, had the audit fees been say Rs. 10 lacs for a particular branch auditor of the same company, apparently the auditor would not have been tempted to complete the audit without a reasonable degree of reliance and correctness. Moreover, the branch auditor would have the fact at the top of the mind that its work can be re-checked and monitored by a much larger and resourceful audit firm having the latest technology and an armory of resources at its disposal.

    Just have a glance at the following table:

    According to a survey of Audit Quality of Big Firms in 2002, following findings were observed:

    Table I

    Audit Firm

    Companies Nos.

    % having accounting irregularities




    Arthur Anderson

    11

    33.30

    Deloitte & Touché

    05

    15.20

    Ernst & Young

    04

    12.10

    KPMG

    05

    15.20

    PwC

    07

    21.20

    Tullis Taylor

    01

    03.00


    33

    100.00

    Source: WEISS RATING 2002, TABLE I.

    Large audit and assurance firms such as Price Waterhouse Coopers (PwC) have also had a chequered past which should be considered which framing such system. It is a known fact that PwC has had admitted its mistake in at least two cases of tax evasion, amounting to huge amounts of money. “The question is not the amount of evasion, but the fact that a top accounting firm, which provides tax advisory and audits the accounts, had involved in tax evasion is a matter of concern” said a Revenue Department Official.

    Prof. Abraham Briloff (Professor Emeritus of CUNY Baruch) for years wrote a column for Barron’s that constantly analyzed breaches of ethics and audit professionalism among leading CPA firms. His most famous book is called “Unaccountable Accounting”. What he advocated has been forced on the industry as an aftermath of Enron Scandal through the Sarbanes-Oxley Act.

    Subject to confirmation and reconciliation words should not be allowed to be mentioned in Notes to Accounts, except in exceptional cases. In case where confirmations are not received or receivable, specific instances should be pointed out in the audit report, maybe as an annexure. This will really ensure to get a correct picture of the balance sheet. But all this is possible only in the system of delegation of audit work to separate local firms for separate locations who can utilize their local resources to the best possible use. This will infact save a lot of cost to the Auditee say by saving on huge travelling allowances, boarding and lodging expenditure incurred on the audit, and can result into a huge savings year on year in terms of out of pocket expenses payable to the auditors.

    By location we mean not only location of a particular plant but all places where branches, depots or administrative offices are placed, where company may have assets such as stocks, debtors and other working assets. Like a bank branch audit, local and central statutory auditors should also be made to follow a policy of rotation every year, by compulsion. Audit completion should not be made too early, but at least 3 months should be allowed, post completion of financial year, before which no audited accounts should be finalized. Changes should be made accordingly in Company Law Rules related to AGM also, regarding the same.

    Also, the premiere accounting body, The Institute of Chartered Accountants of India (ICAI) should become more strict and vigilant regarding disciplinary cases involving professional misconduct of auditors. It was decided in Council of ICAI vs. R. Ayyavoo {2005} 123 Comp. Cas. 345 (Mad.), a complaint was made by the company that the auditors who were internal and statutory auditors failed to check the cash and bank balances records due to which defalcation that occurred was not brought to light. It was held that it was a serious professional misconduct. Following instances have been held to be professional misconduct in terms of Schedule II to the ICAI Act:

    1. Certification of a report or statement without examination of the statement and/or related records.
    2. Failing to disclose in the report a material mis-statement known to the auditor to appear in a financial statement.
    3. Not exercising due diligence or being grossly negligent in conduct of professional duties.
    4. Failing to obtain sufficient information which is necessary for expression of an opinion or its exceptions which are sufficiently material to negate the expression of an opinion.

    The punishments for the said professional misconduct can range from a simple reprimand to the member upto removal of the member for a certain period and fine upto Rs. 5 lacs.

    Last but not the least; it should be known that the auditor is a “watchdog” and not a “bloodhound” (Re: Kingston Cotton Mills Ltd. Case). He is not expected to be a CID officer, who sees every transaction with a jaundiced eye. But, the dog must bark and chase when something is found suspicious or wrong. He must be aware and vigilant to “blow the whistle” as and when required.

    Learning - How to learn??? -II

    This article is written considering students in view.

    Key point: Habits can be the best of friends or the worst of foes.

    Build Good Habits:

    The key to success in any activity is to develop effective skills. Practice builds skills. Athletes develop athletic skills; musicians develop musical skills; managers develop managing skills; learners need to develop learning skills. Developing skills means building good habits.

    Develop the habit of mental self – management:

    Mental self – management or metacognition is the art of planning, monitoring and evaluating the learning process. To be good at metacognition means you have to know the options. Here are major choices:

    1. Identify your best learning styles-visual, verbal, kinesthetic, deductive or inductive.
    2. Monitor and improve your learning skills-reading, writing, listening, time management, note taking, problem solving etc.
    3. Use different learning environments-lectures, lab, discussions, study groups, study partner etc.
    4. Try to complete the learning cycle-For most courses, the learning cycle goes like this:
    5. Memorize new information, rules and concepts - often tedious and boring.
    6. Assimilate and organize this information - often hard but interesting.
    7. Use this information to analyze, synthesize and problem solve – often difficult, but satisfying.
    8. Incorporate this information into evaluations, judgments and predictions – often powerful and exhilarating.
    9. Many students never get past the first step. They never experience the joy of learning.

    Develop the habit of positive thinking:

    Use it for increasing confidence and self esteem. Use it for setting goals and enjoying learning. Use it for taking charge of your education.

    Develop the habit of hierarchical thinking:

    Use it for setting priorities and for time management. Use it for summarizing ideas and for organizing information.

    Develop the habit of creative and critical thinking:

    Use it for making decisions and solving problems. Use it for synthesizing and creating new associations.

    Develop the habit of asking questions:

    Use it for identifying main ideas and supporting evidence. Use it for generating interest and motivation. Use it for focusing concentration and improving memory.

    Ten steps for Building new habits:

    1. Select a new habit or technique you want to develop, like one found in this article.
    2. Convince yourself it’s important.
    3. Make it fairly easy to do.
    4. Write out a schedule for working on it.
    5. Practice using the technique, keep track of progress.
    6. Reward yourself after each practice period.
    7. Use your habits as often as possible, both in simple and in new situations.
    8. Use a coach, teacher, tutor, group or friend.
    9. Identify internal blocks, e.g. lack of time, poor self esteem, procrastination, poor techniques, lack of success, lack of confidence, stress, poor organization, poor reading and math skills. Seek help if necessary.
    10. Start small, take one step at a time, and ENJOY EACH SUCCESS!!

    IPR-Intellectual Property Rights-All you need to know about it!

    Compiled By: CA. HARSH RAMNIWAS RATHI

    I. Introduction:

    Anything made by human intervention requires intellectual efforts and all human made things are a result of intellectual creations. However, individual persons do not own most of these creations or organizations but human race as a whole is the collective owner of these creations. Some specific creations made by individuals/organizations are owned by them subject to the conditions laid down by certain laws for recognizing and rewarding the intellectual activity of the creator. Intellectual property refers to such creations. These include inventions, symbols, names, images, literary and artistic work.

    Intellectual property rights are the rights given to persons over the creations of their minds. They usually give the creator an exclusive right over the use of his/her creation for a certain period of time to inventions, literary and artistic works, and symbols, names, images, and designs used in commerce.

    Intellectual Property is divided into two categories: Industrial Property, which includes inventions (patents), trademarks, industrial designs, and geographic indications of source, and copyrights, which include literary and artistic work such as novels, poems and plays, films, musical works, artistic works such as drawings, paintings, photographs and sculptures, and architectural designs. Rights related to copyrights include those of performing artists in their performances, producers of phonograms in their recordings, and those of broadcasters in their radio and television programs. For an introduction to IP (Intellectual Property) for non-specialists, see:

    Intellectual Property broadly divided into two categories:

    II. The two branches of Intellectual Property:

    IP is usually divided into two branches, namely Industrial Property & Copyright.

    III. Copyright:

    Copyright relates to artistic creations, such as poems, novels, music, paintings, and cinematographic works. In most European languages, other than English, copyright is known as author’s rights. The expression copyright refers to the main act which, in respect of literary and artistic creations, may be made only by the author or with his authorization. That act is the making of copies of the literary work or artistic work, such as a book, a painting, a sculpture, a photograph, or a motion picture. The second expression author’s rights refers to the person who is the creator of the artistic work, its author, thus underlining the fact, recognized in most laws, that the author has certain specific rights in his creation, such as the right to prevent a distorted reproduction, which only he can exercise, whereas other rights, such as the right to make copies, can be exercised by other persons. For example: a publisher who has obtained a license to this effect from the author.

    IV. Patents:

    A Patent is an exclusive monopoly granted by the Government to an inventor over his invention for limited period of time. Patents protect inventions and improvements to existing inventions. Copyrights cover literary, artistic, and musical works. Trademarks are brand names and/or designs, which are applied to products or used in connection with services.

    An inventor or any other person/company assigned by the inventor can obtain the patent over his invention. A patent is obtained by the inventor or his assignee by filing an application with the patent office in the stipulated forms as required by the Patent Act of that country. A patent is granted only on that invention, which is new, non-obvious, and has industrial applicability.

    Industrial Applicability/Utility: The invention must be of practical use capable of some kind of industrial application.

    Novelty: It must show some new characteristic that is not known in the body of existing knowledge (referred to as prior art) in its technical field.

    Inventive step (non-obviousness): It must show an inventive step that could not be deduced by a person with average knowledge of the technical field.

    A patent can expire in the following ways:

    The patent has lived its full term i.e. the term specified by the patent act of the country. Generally it is 20 years from the date of filing.

    The patentee has failed to pay the renewal fee. A patent once granted by the Government has to be maintained by paying annual renewal fee.

    The validity of the patent has been successfully challenged by an opponent by filing an opposition either with the patent office or with the courts.

    While not as widespread as patents, utility models are also used to protect inventions.

    Utility Models are found in the laws of more than 30 countries, as well as in the regional agreements of the African Regional Industrial Property Organization (ARIPO) and the Organization Africaine de la Propriete Intellectuelle (OAPI). In addition, some countries, such as Australia and Malaysia, provide for titles of protection called innovation patents or utility innovations, which are similar to utility models Other countries, like Hong Kong, Ireland and Slovenia, have a short term patent that is equivalent to the utility model.

    In conclusion, there is no international or global patent. An inventor has to file an application in each country, where he seeks to protect his invention. There are regional and/or international treaties to facilitate the procedure to seek protection like Patent Co-operation Treaty (PCT) or European Patent Convention (EPC).

    V. Industrial Designs:

    An industrial design, in general terms, is the ornamental or aesthetic aspect of a useful article. This aspect may depend on the shape, pattern or colour of the article. The design must have visual appeal and perform its intended function efficiently. Moreover, it must be able to be reproduced by industrial means; this is the essential purpose of the design, and is why the design is called industrial. In a legal sense, industrial design refers to the right granted in many countries, pursuant to a registration system, to protect the original, ornamental and non functional features of a product that result from design activity.

    Visual appeal is one of the main factors which influence consumers in their preference for one product over another. When the technical performance of the product offered by different manufacturers is relatively equal, consumers will make their choice based on price and aesthetic appeal. So in registering their industrial designs, manufacturers protect one of the distinctive elements that determine market success.

    By rewarding creators for their effort in producing new industrial designs, this legal protection also serves as an incentive to invest resources in design activities.

    One of the basic aims of industrial design protection is to stimulate the design element of production. This is why industrial design laws usually only protect designs that can be used in industry or that can be produced on a large scale.

    This condition of utility is a notable difference between the industrial design protection and copyright, since the latter is only concerned with aesthetic creations. Industrial designs can generally by protected if they are new or original.

    Designs may not be considered new or original if they do not significantly differ from known designs or their combinations.

    In most industrial design laws, designs that are dictated solely by the article’s function are excluded from protection. If the design for an article produced by many manufacturers, such as a screw, is dictated purely by the function that the screw is intended to perform, then protection for that design would have the effect of excluding all other manufacturers from producing items intended to perform the same function. Such exclusion is not warranted, unless the design is sufficiently novel and inventive to qualify for patent protection.

    In other words, the legal protection offered by industrial designs concerns only the design that is applied to, or embodied in, articles or products. This protection does not prevent other manufacturers from producing or dealing in similar articles or products, as long as these do not embody or reproduce the protected design. Industrial design registration protects against unauthorized exploitation of the design in industrial articles. It grants the owner of the design the exclusive right to make, import, sell, hire or offer for sale articles to which the design is applied or in which the design is embodied.

    The term for an industrial design right varies from country to country. The usual maximum term is from 10 to 25 years, often divided into terms requiring the proprietor to renew the registration in order to obtain an extension of the term. The relatively short period of protection, may be related to the association of designs with more general styles of fashions, which tend to enjoy somewhat transient acceptance or success, particularly in highly fashion conscious areas, such as clothing or footwear.

    VI. Trademarks:

    A trademark is a sign or a combination of signs, which distinguishes the goods or services of one enterprise from those of another.

    Such signs may use words, letters, numerals, pictures, shapes and colours, as well as any combination of the above. An increasing number of countries also allow for the registration of less traditional forms of trademark, such as three-dimensional signs (like the Coca-Cola bottle or the Toblerone Chocolate bar), audible signs (sounds, such as the roar of the lion that precedes films produced by MGM), or olfactory signs (smells, such as perfumes). But many countries have set limits as to what may be registered as a trademark, generally allowing only signs that are visually perceptible or can be represented graphically.

    A trademark is a sign used on goods or in connection with the marketing of goods. The trademark may appear not only on goods themselves, but also on the container or wrapper in which the goods are sold. When used in the connection with the marketing of the goods the sign may appear in advertisements, for example, in newspapers or on television, or in the windows of the shops where the goods are sold.

    In addition to the trademarks identifying the commercial source of goods or services, several other categories of marks exist. Collective marks are owned by an association, such as an association representing accountants or engineers, whose members use the mark to identify themselves with a level of quality and other requirements set by the association. Certification marks, such as the Woolmark, are given for compliance with defined standards, but are not confined to any membership. A trademark used in connection with services is called a Service mark. Service marks are used for example by hotels, restaurants, airlines, tourist agencies, car rental agencies, laundries and cleaners. All that has been said about the trademarks applies to the service marks equally.

    Broadly speaking, a trademark performs the following four main functions. These relate to the distinguishing of marked goods or services, their commercial origin, their quality and their promotion in the market place.

    To distinguish the products or services of one enterprise from those of other enterprises. Trademarks facilitate the choice to be made by the consumer when buying certain products or using certain services. The trademark helps the consumer to identify a product or service which was already known to him or which was advertised. The distinctive character of a mark has to be evaluated in relation to the goods or services to which the mark is applied. For example, the word “apple” or the image of an apple cannot distinguish apples, but it is a distinctive mark for computers. Trademarks do not only distinguish products and services as such, they distinguish them in their relationship to an enterprise from which the products or services originate.

    To refer to a particular enterprise, not necessarily known to the consumer, which offers the products or services in the market. Thus trademarks distinguish products or services from one source, from identical or similar products or services from other sources. This function is important in defining the scope of protection of trademarks.

    To refer to a particular quality of the product or service for which it is used, so that consumers can rely on the consistent quality of the goods offered under a mark. This function is commonly referred to as the guarantee function of trademarks. A trademark is not always used by only one enterprise, since the trademark owner may grant licenses to use the trademark to other enterprises. It is accordingly essential that licensees respect the quality standards of the trademark owner. Moreover, trading enterprises often use trademarks for products that they acquire from various sources. In such cases, the trademark owner is not responsible for producing the products but rather (and this may be equally important) for selecting those that meet his quality standards and requirements. This argument is supported by the fact that even where the trademark owner is the manufacturer of a particular product, he may frequently use parts which have not been produced by him, but which have been selected by him.

    To promote the marketing and selling of products, and the marketing and rendering of services. Trademarks are not only used to distinguish or to refer to a particular enterprise or a particular quality, but also to stimulate sales. A trademark that is to fulfill that function must be carefully selected. It must appeal to the consumer, create interest and inspire a feeling of confidence. That is why this function is sometimes called the appeal function.

    The owner of a registered trademark has an exclusive right in respect of his mark. It gives him the right to use the mark and to prevent unauthorized third parties from using the mark, or a confusingly similar mark, so as to prevent consumers and the public in general from being misled. The period of protection varies, but a trademark can be renewed indefinitely on payment of corresponding fees. Trademark protection is enforced by courts, which in most systems have the authority to block trademark infringement.

    Trade Names:

    Another category of industrial property covers commercial names and designations. A commercial or trade name is the name or designation that identifies an enterprise. In most countries, trade names may be registered with a government authority. However, under Article 8 of the Paris Convention for the protection of Industrial Property, a trade name must be protected without the obligation of filing or registration, whether or not it forms part of a trademark. Protection generally means that the trade name of one enterprise may not be used by another enterprise, either as trade name or as a trade or service mark; and that a name or designation similar to trade name, if likely to mislead the public may not be used by another enterprise.

    VII. Geographical Indications:

    A geographical indication is a sign used on goods that have a specific geographical origin and possess qualities or a reputation that are due to that place of origin. Agricultural products typically have qualities that derive from their place of production and are influenced by specific local factors, such as climate and soil.

    Whether a sign functions as an indication is a matter of national law and consumer perception. Geographical indications may be used for a wide variety of agricultural products, such as “Tuscany” for olive oil produced in a specific area of Italy, or “Roquefort” for cheese produced in a certain region of France. The use of geographical indications is not limited to agricultural products.

    They may also highlight particular qualities of a product, which are due to human factors found in the place of origin of the products, such as specific manufacturing skills and traditions. That place of origin may be a village or town, a region or a country. An example for the latter is Switzerland or Swiss, which is widely perceived as a geographical indication for products that are made in Switzerland, in particular for watches.

    An appellation of origin is a special kind of geographical indication, used on products that have a specific quality that is exclusively or essentially due to the geographical environment in which the products are produced. The concept of geographical indication encompasses appellations of origin. Examples of appellations of origin which are protected in states party to the Lisbon Agreement for the Protection of Appellations of Origin and their International Registration include “Habana” for tobacco grown in the Havana region of Cuba, or “Tequilla” for spirits produced in particular areas of Mexico.

    Geographical indications are protected in accordance with national laws under a wide range of concepts, such as laws against unfair competition, consumer protection laws, laws for the protection of certification marks or special laws for the protection of geographical indications or appellations of origin. In essence, unauthorized parties may not use geographical indications if such use is likely to mislead the public as to the true origin of the product.

    Applicable sanctions range from court injunctions preventing the unauthorized use, to the payment of damage and fines or, in serious cases, imprisonment.

    VIII. Importance of IPR in today’s world!!

    Creativity and innovation are the new drivers of the world economy. Our global society is increasingly dependent on new technologies. One of the consequences of this is the growing recognition of the importance of intangible assets relating to these technologies, known as IPRs. The increasing importance of these IPRs is being recognized at all levels – political, societal and economic. IPRs move and travel freely across borders, whether via the internet or accompanying individuals in their travels. Yet, these same IPRs are governed by national laws, which vary in scope and effect as soon as they pass through one country’s border to the next, or depending on the country in which the IPR has been created or is to be applied.

    Within knowledge based, innovation driven economies, the intellectual property system is a dynamic tool for wealth creation, providing an incentive for enterprises and individuals to create and innovate; a fertile setting for the development of, and trade in, intellectual assets, and a stable environment for domestic and foreign investment.

    In the era of knowledge age or information age, the fundamental unit of most products and services is information-in one or another form. Have you seen that

    N-number of websites, virtual enterprises and virtual products? All these rest upon the cornerstone of “information”: in digital or non-digital form. These have become the top IPR issues; this Internet shall bring several new IPR issues to the fore. In several cases such information is of proprietary nature, hence, the investment in that information product, knowledge product or the virtual product must be protected to encourage other similar initiatives. With increasing worldwide access to electronic distribution, the damage caused by piracy to content providers may completely destroy the value built in their intellectual property.

    The same context is valid in the case of companies who have earned consumer recognition for their brand names and trade marks. A recognized brand name or trade mark represents the goodwill that has been built into the product or the service. Consumers tend to associate the recognized brand name or trade mark with certain characteristics that are specific to that name or mark. Therefore, companies should manage, protect and safeguard the investment in the related IPRs. Not only this, they should be vigilant if anyone else is misusing or causing infringement of this intellectual property.

    That is the crux of IPRs: to give credit where, and when, it is due. With the emergence of the knowledge society and virtual products, the issue of safeguarding the investment in the information based products has certainly gained high importance. We, as consumers or producers in the information chain, cannot afford to be ignorant about the IPRs!! Thus protection of IPR has definite (tangible) benefits, such as to propagate innovative culture, profitability, market leadership and helps creation of wealth for the individual and the nation. India falling one among the developing countries have miles to go, as she has a vulnerable collection of traditional, oral, folklore, customary, agricultural, traditional, and medicinal like Ayurveda

    Etc. and besides not having much wealth and infrastructure, lack of awareness of IPRs among all strata of people, is a major set back to a developing country like India.

    The influence of IPRs, however, is not limited to the private sector. In both developed and developing countries, there is a growing debate as to whether public or nationally funded research and resources should be published or protected by patents or other IPRs. Governments are beginning to assert rights in their national heritages (e.g. bio-diversity), and to motivate universities to create technology transfer offices to create and manage IPRs. The recent emphasis on the societal and the economic impacts of IPRs (e.g. job and wealth creation, as well as improved products or services) is also causing these issues to be newly debated (and disputed ) in several international diplomatic forums, such as the WHO, WTO and the WIPO.

    Learning - How to learn?? - I


    This article is written considering students in view.

    Key point: Good time management means defining priorities and scheduling activities.

    What are the Three Rules for Effective Time Management?

    1. Don’t create impossible situations.
    2. Define priorities.
    3. Avoid distractions and lack of focus.

    Don’t create Impossible Situations:

    Don’t get trapped into doing too much. Don’t try to work full time and take a full load. Don’t take too many classes. Use time to create success, not failure. Be realistic about education. For most classes, plan to study 2 hours for every 1 hour of class.

    “Make time your friend, not your enemy”

    Identify your first priority classes and do whatever it takes to succeed. Develop second priority classes or reduce work hours if necessary.

    Define your priorities using the 3-List Method:

    “Plan your work, and then work your plan.” All time management begins with planning. Use lists to set priorities, plan activities and measure progress. One approach is the 3-List method.

    List # 1: The Weekly Calendar:

    Create a weekly calendar. Make it your basic time budgeting guide. List your courses, work, study time, recreation, meals, TV, relaxation, etc.

    List # 2: The daily “Things to do”:

    Write down all the things that you want to do today. Note homework due or tests or subjects you want to emphasize. Include shopping and personal calls etc. This list is a reminder. Use it to set daily priorities and reduce decision making and worry. If time is tight, move items to your long term list.

    Rewrite this list every morning. Use visualization to help you focus on what to do. This list is also a measure of your day-to-day success. Check off items, as you finish them and praise yourself for each accomplishment.

    List # 3: Goals and other things:

    This can be one or two lists, a monthly list and or a long term list. Put down your goals and things you have to do. What do you want to accomplish over the next month or year? What do you need to buy? Use this to keep track of all your commitments. If you are worried about something, put it on this list. The purpose of this list is to develop long-term goals and to free your mind to concentrate on today.

    Avoid distractions and lack of focus:

    Time is precious. Yet so many people waste time by getting stuck in one or more of the following habits:

    1. Procrastination: putting off important jobs.
    2. Crises Management: being overwhelmed by the current crises. No time for routine matters.
    3. Switching and floundering: lack of concentration and focus on one job.
    4. TV, telephones and friends: these are all ways of avoiding work.
    5. Emotional blocks: boredom, daydreaming, stress, guilt, anger and frustration reduce concentration.
    6. Sickness: getting sick and blowing your schedule.

    In all of these cases, the first step is to recognize the problem and resolve to improve. Use priority lists to focus attention. Try positive self talk. To avoid distractions, find a quiet place to study, the library or a study hall. Get an answering machine. Use all the possible ways to motivate yourself.

    Remember: Good time management means defining priorities and scheduling activities.

    Empowerment at workplace!!

    • INTRODUCTION:
    • The Wikipedia defines the term empowerment as “Empowerment refers toincreasing the spiritual, political, social or economic strength of individualsand communities. It often involves the empowered developing confidence in theirown capacities. Answers.com defines empowerment as a form ofparticipative management where employees share management responsibilities,including decision making.
    • Empowerment at workplace basically means to understand the capabilities andabilities of workforce and getting best out of it. Thus, it is similar toManagement function, but slightly differs in context of UNDERSTANDING andthen managing. So we can term it as Smart Management.
    • WHY & HOW OF EMPOWERMENT??
    • With ever increasing size of companies and corporations, staff size alsoexpands both geographically and horizontally. It then becomes importantto identify the abilities of people before assigning work to them.
    • Human interaction is decreasing day by day between colleagues as well as in the management hierarchy. At such time, knowing each other helps.
    • Lot of organizations suffer from absence of feedback or two way or multi way communication. In such cases, empowered workforce is a boon.
    • Noted management guru C. K. Prahlad explains that empowerment is basically transition from handling/managing workforce to understanding workforce.
    • Allow your employees to follow their heart, and not your mind always.Say, an employee is a good artist or painter, and wants some time off from the job for his concert/exhibition; allow him to fulfill his desire. His productivity will in fact improve for rest of the time at work.
    • Shift from an organization structure of ROLE TAKING (managing people/giving orders) to ROLE MAKING (jobs customized/designed for specific staff).
    • Be bothered about the PRODUCT and not the PROCESS. Allow some leeway to employees to work as per their way, considering that final output should be as you desire.
    • Have a balance between how much freedom you can give to staff and how much control you should exercise over them. This decision should be made considering the Vision, Mission and Goals of the organization.
    • Make sure your staff arrives at office with a SMILE and leaves with the same possession.
    • Have a CIRCULAR APPROACH to management, rather than a PYRAMIDAL STRUCTURE.
    • BENEFITS OF AN EMPOWERED WORKPLACE/EMPOWERED STAFF:
    • Empowerment means building relationships. We all know, relationships are so scarce commodities these days.
    • Increases a sense of mutuality – You care for me, I care for you.
    • Increases dialogue between people at work, which leads to healthy work atmosphere
    • Allows your employees to make a mistake, don’t scorn: but policy should be simple: Make a mistake once, and learn from it. It should not be repeated.
    • In any discussion/argument, make sure the closure is good and amicable.
    • Creates an atmosphere of trust and mutual belief in each others abilities where People can count on each other.
    • Before making any decision related to staff, adopt the VIP formula:
    Validation, Information & Participation.
    • Boosts your staff’s SELF ESTEEM.
    • Discards the IFs and BUTs culture.
    • Enhances your brand image amongst employees and other stake holders.
    • Nurtures qualities like Empathy and Mutual Understanding.
    • Encourages a well defined systems model, where people know what they can do, and how they have to do, subject to what should finally be achieved. Example: Many corporations in USA adopt Flexi time approach for ladies, particularly working mothers, and boast of much higher productivity.
    • Allows you to take much needed and required planned vacations and allow your staff to take the same.
    • As Wayne Dyer says, “ Authentic Empowerment is the knowing that you are on purpose, doing God’s work, peacefully and harmoniously”
    • CONCLUSION:
    In the words of Bill Gates, “There’s a basic philosophy here that by empowering
    workers… you’ll make their jobs far more interesting, and they’ll be able to
    work at a higher level, than they would have without all that information just a
    few clicks away.”

    We should strive towards moving mindsets from:
    • FROM:
    • Being powerless TO Being empowered
    • Waiting for orders TO Taking Action
    • Doing things right TO Doing the right thing
    • Reactive TO Creative & Proactive
    • Content TO Process & content
    • Quantity TO Quality & quantity
    • Boss responsible TO All responsible
    • Blame Placing TO Problem Solving
    3 SELF EMPOWERMENT Keys:
    i. Accept Responsibility.
    ii. Surrender Yourself &
    iii. Have a free will

    Useful references:

    a. Wikipedia
    b. Answers.com
    c. “Workshop on Empowerment-From the Pyramid to the Circle” by Dr.
    Shailendra Gupta
    d. www.amaindia.org

    Intellectual Property Rights - An Overview!!

    INTELLECTUAL PROPERTY RIGHTS (IPR)-AN OVERVIEW!

    -CA. HARSH RAMNIWAS RATHI

    -AHMEDABAD.

    1. INTRODUCTION:

    The Oxford Dictionary & Thesaurus defines the following terms as:

    “intellectual”- of, requiring or using intellect, having highly developed intellect

    “property” - thing(s) owned

    “rights” - fair claim, legal or moral entitlement

    Hence, we can understand that Intellectual Property Rights (IPR) define(s) variety of legal rights in protecting products of intellectual efforts of creativity in the fields of applied art, knowledge and fine arts. IPRs mainly comprise of trademarks, patents, copyrights, service marks, designs and confidential information such as trade secrets, know how etc. and the right to protection from passing off.

    IPRs are of great importance for modern industry and commerce and, in many cases, they have a very important effect on the economy and on the very existence of a business entity. These comprise the right to control the use of technology and creative material, including rights in artistic, musical and literary work, and the right to prevent others from misusing certain marks, symbols and drawings and in distinguishing one from the other.

    IPRs provide means by which an owner or an innovator can protect his innovation etc. from being imitated and safeguard the fruits of his valuable labour and investment. Basically, an IPR gives a remedy to its owner against those persons who want to reap the fruits of his ideas or work. The value of intellectual property cannot be defined in monetary terms; it is an intangible asset of any corporate entity.

    IPRs can stimulate trade, investment, innovation and technology transfer for development. IPRs provide a vital incentive for investment in expensive biotechnological research. They give companies the safeguards necessary to encourage them to commercialize their products.

    1. WHY PROTECT IPR(S)??

    In today’s highly competitive business world, brands play a very crucial role and protection of IPRs is vitally important for pharmaceuticals, biotechnology and other such industries that require risky investments in innovation and discovery. Whenever a new product, service or idea is created, there is every possibility that someone else might imitate it. Whether or not it could be imitated, depends on the fact that whether IPR exists. There is little point in holding IPR unless they can be enforced against people who infringe or intend to infringe the same.

    The projection of a product being based in its category now requires not just product, positioning but also the positioning of the company manufacturing it. Corporate Identity has, therefore, become very important. People buy products or services for what they mean more than what they can do. Similarly, ideas and innovations are required to be protected in order to avoid exploitation.

    IPRs also enable one to keep ahead of competitors and in order to be used effectively, it is absolutely essential to understand the complex and legal principles of IPRs and apply them in practice.

    1. LAWS, RULES & REGULATIONS, CONVENTIONS AND TREATIES ON INTELLECTUAL PROPERTY RIGHTS:

    1. The Copyrights Act, 1957 and The Copyrights Rules, 1958.
    2. The Trade Marks Act, 1999 and The Trade Marks Rules, 2002.
    3. The Geographical Indications of Goods (Registration and Protection) Act, 1999 and The Geographical Indication of Goods (Registration and Protection) Rules, 2002.
    4. The Designs Act, 2000 and The Designs Rules, 2001.
    5. The Semiconductors Integrated Circuits Layout Design Act, 2000 and The Semiconductors Integrated Circuits Layout Design Rules, 2001.
    6. The Biological Diversity Act, 2002 and The Biological Diversity Rules, 2004.
    7. The Patents Act, 1970 and The Patents Rules, 2003.
    8. The Protection of Plants Varieties and Farmers Rights Act, 2001 and The Protection of Plants Varieties and Farmers Rights Rules, 2003.

    Beneath the Library - A Love Story!! By Tina Rathi

    BENEATH THE LIBRARY – A LOVE STORY!!

    By: TINA RATHI
    rathiharsh@yahoo.co.in

    Preface:

    The maiden venture: “Beneath the library – a love story” by Mrs. Tina Harsh Rathi, is her first venture in the field of fiction writing. She is a Management Graduate from IMT, Ghaziabad, India and a homemaker by vocation.

    The story encompasses various phases of emotional turmoil faced by a young boy and a girl who fall in love passionately, face lot of resistance from families and friends and society at large, get united and then later get separated due to situational factors. The book encapsulates a wide spectrum of vivid emotions portrayed in the life of these characters, and the support they get from friends, relatives and people at large. It indeed tries to present the state of mind, of two people who fall in love, and then get separated, along with the other factors affecting their respective lives.

    I hope that this book succeeds in its mission to relive the emotions faced by this young couple, and makes it an absorbing read for the interested reader. Any communication/suggestions/remarks can be directly addressed to the author at following email address:

    Tina Rathi Monday, November 24th, 2008

    rathiharsh@yahoo.co.in Ahmedabad, Gujarat

    Disclaimer:

    The book is purely a work of fiction, and any resemblance to any person living or dead, is or may be purely coincidental. The writer or publishers do not claim any such responsibility either directly or indirectly to compensate them, neither are answerable to anyone.

    I. Those Innocent Days!!

    It was a bright sunny afternoon of the month of February, 2003, when the atmosphere was just too romantic for any youngster to stay indoors. Winters were receding gradually, and summers just didn’t want to knock the doors. The serene surroundings of lush green trees surrounding the library were an artists’ delight.

    Varsh was busy in preparing for his upcoming CA examinations in a library nearby his home. It was only three months to go before the D-Day was to come. A bright student throughout his academics, Varsh, was known to be dedicated and sincere student in his friends and family. Rightly so, he had been a distinction student throughout, and never ever had his near and dear ones a doubt about his academic performance. Over and above academic intelligence and integrity, he was known in close circles to be a good human being, always ready to help others and emotionally attached to his kith and kin.

    But today, however, Varsh just could not concentrate in his studies. Those big bulky books, which were normally savoured by him in the course of his appetite for knowledge, seemed to be an alien enemy to him. He just could not concentrate and settle on any particular book. One after the another, he glanced through all books and study material, like a newspaper, as if he was the editor of the next day news bulletin, and then kept them aside. Then he noticed a stray piece of paper lying just beside his pen-stand, and he started scribbling on it. This was one normal habit of his, whenever he was thinking something seriously; his pen started making doodles on any available piece of paper. Sometimes, these doodles were none less than attractive pieces of art!!

    The sole reason of his dilemma was Gunjan, his classmate and most close friend. She was his good friend for five years now, and this was their last year of CA studies together. Like Varsh, she was in her early twenties, and a lively person. She always wore a million dollar smile, which was a sure shot remedy for removing any tension or problem which Varsh faced. A very close friend, she knew Varsh in and out. They had been studying together for around three years, worked in the same office as a part of their Articleship training, which was a part of practical training of their CA studies. They also shared the same tuition classes for CA coaching, and also shared similar interests like gossiping for long hours in person and on phone, going for a long drive to unknown and strange places, making friends all around and enjoying life as the way it came.

    Then what was it that was making Varsh so tense today? The fact was that, like any other girl of her age, Gunjan would get married soon. Her father was just waiting for her CA examinations to get over, and soon she would tie her nuptial knot with some prince-in-waiting for his beautiful princess. Somehow, Varsh could not digest the fact that Gunjan would move away from his life, and become committed to some other guy for the rest of her life. He kept thinking over it again and again, also trying to visualize who the lucky chap could be! But he could not really accept the fact, which was going to be a reality soon. He did not know what to do, and whom to tell his problem. But why was he so much concerned? Did he have a soft corner for Gunjan, did he really wish the best for her future life….Was he in love with Gunjan?? He did not have the answer to his own questions. Some questions in life do not have an answer. They just have results/consequences. He had never faced such a dilemma in his life, and he actually did not know what to do, where to go, whom to talk to!! Only one name was hovering around in his mind – Gunjan!

    II. The dilemma & the confession:

    Varsh immediately decided to talk his heart out. He made a call to Gunjan, who was driving. She was on her way to library. She immediately realized that something was wrong with Varsh, the way he talked to her. She immediately sped up her car, and reached the library within minutes of the conversation. She was eager to know what was puzzling Varsh. She had made all kinds of guesses on her way to library, including family tension, exam fear or some other personal problem.

    Gunjan was known in her circle to be the “(Wo)man for all occasions”. She was the perfect ‘agony aunt’ for her friends and family members. She always considered others’ problems as her own, and tried her level best to bring an amicable solution in case of any problem. Her friends had a deep sense of trust and belonging in her, and she hardly let them down. Sometimes, she would counsel them really carefully and lovingly, and at times she used to be the strict aunty type counselor whom one cannot really ignore. But her advice was well sought after and most of the times followed by one and all.

    By the time she managed to reach the library, Varsh had already left the scene. He did not know where he was going, but somehow, he could not gather the courage to confide in Gunjan, and tell her what was going on his mind. Gunjan tried to reach him on his cell-phone, but Varsh did not take his call. She sent a text message to him quoting “What’s the problem, dear?”, but Varsh did not reply to that also. Maybe he was in a confused state of mind, whether or not to tell Gunjan what was going on in his mind. He did not know what her reaction could be, or may be he did not have the courage to face any negative consequences. Gunjan was known to be an emotionally sensitive girl, who would cry at the drop of a hat. She just couldn’t see anybody suffer and was the first person to stand for him/her. This was exactly what was bothering Varsh. Whether his feelings would emotionally hurt his friend, his best friend?? Whether he stood the risk of losing his best friend for so many years. What would Gunjan think? How would she react? This whirlwind of thoughts made him ignore Gunjan’s repeated calls and messages.

    Finally, he decided to go for it! Come what may, he decided to communicate his feelings to Gunjan. He turned back his car towards the library; the only place which he felt was the best place to express his feelings. The library, where both of them studied together for so many years, was a storehouse of innumerable good and bad memories for both of them. It was the library, where they had spent a major part of their CA studies period. The very environment, the serene surroundings, the peaceful ambience, was just the right place for such delicate conversation to take place; if it was ever to happen!!

    Varsh met Gunjan, beneath the huge & shady Banyan tree, located right in the remotest corner of library parking. Gunjan immediately realized that something is puzzling Varsh. He never looked so distraught and worn out. He always had a cheerful smile whenever he met Gunjan, no matter how stressed out or tense he might be due to studies, work or any other reason. The fact was that, more than Varsh enjoyed her company, Gunjan enjoyed his company. He was always supportive and protective for her. She always felt safe, secure and caressed in his company. She had immense confidence in his abilities, his character and his friendship towards Gunjan. At times, she would call him at dead hours of night, when she was not able to study or concentrate, but Varsh would never mind, in fact, he enjoyed counseling her or helping her out. Then what was the matter today, which Varsh was not telling Gunjan? She was feeling tense and worried, and it showed on her face. The ever so beautiful and glowing face had worn out, and displayed a terrible sense of worry.

    Varsh immediately realized this fact, and handed over an envelope having a piece of paper to her. He had scribbled on the envelope not to open the envelope in his presence. Maybe, he didn’t have the courage to see her cry because of him. He requested Gunjan, to keep the envelope in safe custody and read only after he had left. Gunjan was becoming restless by now, and she really wanted to open the letter and read it. Her impatience knew no bounds, but she always respected Varsh and his feelings, so she kept her emotions at bay. Varsh immediately left the place, without talking too much with her….his eyes were almost in tears, and Gunjan could sense something was really wrong; and she needed to act upon it, and act really fast. But what was it; she did not know.

    Hardly ten seconds would have passed after Varsh left, and Gunjan, as expected opened the “coveted” envelope. It was a handwritten letter, in absolutely illegible handwriting. Varsh was known to have a very bad handwriting, but just like a doctor can always read his illegible handwriting, and so does the medicine store keeper, Gunjan could always make out what he had written. She read out the entire communication in one go…..and her eyes brimmed with tears….tears of joy, tears of sadness, tears of emotions and tears of attachment!! Varsh had conveyed his feelings of love towards Gunjan. He did not go beating around the bush, and had directly poured his heart out. The letter read as under:

    “Dear Gunjan,

    I do not know what has happened to me. I just cannot concentrate on my studies neither on my work. I have never felt so helpless in life, and I really really do not know what to do?? Exams are hardly three months away, and I really do not think I will be able to give exams. Even if I give exams, I doubt if I would even get the passing marks, leave aside the distinction marks, which everybody expects of me, including you and myself.

    I do not know whether this is the right time to tell you, but the only cause of my dilemma is YOU. As you are also aware of, soon after this final examination, your dad will be gearing up to get you married. You are his darling daughter, and he will definitely seek the best groom for you. But the ground reality is that, I cannot even imagine being away from you. It is hard for me to digest the very fact that you will leave me and commit your life to some other guy, no matter how good he may be.

    I did not have the courage to say it in your face, but the ground reality is that “I Love You”. In fact, I was afraid to see you in tears, and hence I was trying to avoid you since some time. But I feel, instead of just hiding the fact, and making both of us tense about the unknown fear, I instead chose to communicate with you, and as you know, written communication is my forte.

    I do not know much about my future, without you. But I wish the best for you, for your future endeavors. I really wish all the best to you for exams, and if I do not get a chance to meet you after today, I also wish you for a happy life ahead, whatever you do, wherever you go, be happy and keep others happy, like you have always done in life.

    I will not meet you now onwards, at least till our CA final examinations, which are important to both of us, for our future. Hope everything goes all right with you in upcoming examinations and life ahead.

    Last but not the least, you have always been, you always are and you always will be a special person in my life, whom I will never forget, and I expect same kind of feelings from your side. No matter what you decide, please do not forget me.


    Yours in all good and bad times,

    Varsh.”

    III. The month before the examinations.

    Two months passed away gradually, since Varsh and Gunjan had met at the library for the last time. Neither Varsh tried to call Gunjan, neither did she. Both of them had their own apprehensions and their own sides of the story. They had so much to say to each other, but both of them resisted, as they both cared about each other. They knew the importance of upcoming examinations and the result of any emotional adventure or misadventure could have dire consequences on their results. The mind ruled the heart, which was a rarity in their relationship, it was generally the other way round, and both of them liked it that way. Varsh hardly managed to complete his syllabus at least once, which was a rarity for a student who used to complete his syllabus at least thrice before any important exam.

    On the other hand, Gunjan was not able to study effectively. She had gradually stopped going to the library, where so many fond memories of their good times spent together kept on distracting her. She had stopped taking calls of common friends, and had confined herself to the four walls of her room, which was adorned by the many beautiful gifts given to her by Varsh. She had switched off her cell-phone, which came as a huge surprise to her vast number of friends, as it was a rarity. Her family members also smelled something fishy, but she covered up things in the garb of exam tensions.

    On the other hand, things were not really good at the other end too. Varsh also returned the books borrowed from library, which was a surprise to fellow students - returning the books a month before exams!! He had made enough notes by himself to refer before the exams. His sole existence was confined to his room in his spacious bungalow where he lived with his parents. Theirs was a small family of three, Dad, Mom and Varsh, and one could say, not much emotional attachment was there between the three of them. He belonged to a prestigious family, which was well educated and had a good status in the professional and social circles. In fact, Varsh was an adopted child, and hence the natural feelings of love and affection between him and his parents were bound to be missing. Although they shared good attachment and love, the emotional void could not be filled by the legal deed of adoption!!

    It was the month of April, when people generally preferred to stay indoors at afternoon, unless some important work was to be done. Similar was the case with Varsh, who spent most of his time indoors, totally detached with outer world. His physical presence was in his room, but same could not be said for his mental presence. His thoughts toured far and wide; reaching all possible places he had seen and heard of. He wanted to break free, from some invisible shackles, which had made him restless and uncomfortable. But then, again, the fear of exams, and paucity of time available for preparation, bound him back to his studies. There was a strange feeling of depression, which hounded him day in and day out, and he visualized his miserable performance in the exams, which otherwise would be a child’s play for him. He kept his books aside, and started scribbling his thoughts in his diary, which was a routine activity. His diary was his next best friend after Gunjan, and right now the only available alternative to express what was going on in his restless mind!

    Every passing day before the exams, brought the fear of failure closer and made it dreadlier. Never ever before, had the thought of giving exams created such hype for him. His family members felt something was wrong, but they were not so emotionally attached to venture out and ask him whether anything was wrong with him. The fact was that the busy family of three, had all achievers in them, and everyone was more than occupied with his or her life, thereby leaving very less, almost no time for other family members. His father was a reputed professional with a widespread practice of consultancy, and his mother was a busy homemaker and an active social worker.

    IV. Life without direction - a purposeless life.

    Varsh was getting into depression slowly and gradually, without anybody’s knowledge, not even his. His close friends and office colleagues also had attempted at times, without much success to get closer to him and find out what was his cause of worry. But as the exams got closer, all of them got involved in the major mission of their lives, leaving him the way he wanted to be left-Alone!

    Varsh had now started thinking about his future. He felt time and again, that his future was dark and miserable. He could not visualize a single good thing about his future. His future seemed to be bleak and dark. He had started thinking as to what direction his life is taking him to. What was to come next??? Nobody knew, neither did Varsh. But some unknown fear was hounding him and had made him feel more and more depressed with every passing day. He just could not think of anything without the love of his life. He had built castles in air, about a beautiful life ahead with Gunjan, and suddenly it seemed that a strong current of wind, had destroyed his beautiful creations.

    A strange thought was troubling him since last few days. He doubted the very existence of his life, and often thought why to live? What was the purpose of such life? Slowly these thoughts became stronger and stronger, and with every passing day, crystallized into a mission of ending his life….Yes, he was in a severe depression mode and the thoughts of suicide had started coming to his mind. An avid internet user, he surfed all available websites, having description about methods and techniques of suicide, and his mind started thinking about what could be the most painless technique of doing so?

    Varsh knew that his family doctor had prescribed some sleeping pills for his mom, some days back, as she had undergone a surgery, and she was not able to sleep at times, due to the severe pain. He somehow managed to steal that prescription from the doctor’s file, and then decided what the future course of action was. As the prescription mentioned only ten tablets of a minor dosage, he decided to use it more than once, to gather enough number of tablets, to put him to sleep, forever, without any pain!

    The next two days were spent by him visiting all distant medical stores, which were at least two kilometers away from his office or residence. He feared that if any known person would come to know about his activity, he might be caught and his plan would fail miserably. He managed to use the prescription slip twenty times, and buy around 200 tablets, which according to him, was enough matter for his mission.

    V. The last call!

    It was the last weekend of the scorching month of April, when Varsh decided to call Gunjan, on a happening Saturday night. The call was totally unanticipated, as Varsh called on her landline number, reason being her mobile phone was switched off since quite some time. Gunjan, quite composed and relaxed after her nearly two months of average studies, asked about the well being of Varsh and his family. Both exchanged a normal friendly conversation, without any mention of what had happened two months back at the library. However, god gifted as she was, Gunjan could anticipate that something more serious was going on in the mind of Varsh, behind the façade of the normal pleasant conversation. She however, could not gather courage to ask what was the matter, as she herself did not want to get distracted emotionally by engaging into a related conversation. She however, told Varsh, totally out of the context, that she had tore off the two month old letter only the last night.

    Varsh, like on any other normal weekend, was alone at home, as his parents were out for some event. He remembered both sets of his parents, the biological ones and the legal ones. He saw the photos of his younger siblings, which formed a part of a beautiful photo frame on his study table. He read his diary, and specifically, the pages written during the last two months, and activities done during these tumultuous months. For once, he thought why to end such a beautiful life with such nice people around him, who cared and shared!! But on second thoughts, again his mind took over his heart, and he decided to give green signal to what was going on in his mind for past fortnight or so.

    He took his dinner, which was cooked by the maid, who lived in a servant quarter in the backyard of his sprawling bungalow, and relished it like the best menu of the finest restaurant he had been to. He took a bottle of water and rescinded towards his room, his abode. He had made all the arrangements, and had written a suicide note, blaming absolutely no one for his extreme step. He had expressed acknowledgements and gratitude for his family members for being a nice and lovely family and having shared the best of times with them. He also apologized to them for being so selfish and self centered, in taking such a heinous and cowardly step,

    Varsh, opened the tablets from the sachets, and gulped down around forty tablets in one go. A few minutes later, he again took around fifty tablets. Within, fifteen minutes, he gobbled one hundred and twenty five tablets. He had started feeling drowsy, and he made himself comfortable on his bed, with his mobile phone and his diary by his bedside. In a few minutes from now, he would be relaxed and relieved forever, from his depression and tension, and would leave this world, which he felt, had nothing worth living for him!! He was happy, and needless to say, a smile on his sleeping face spoke more than a thousand words…

    VI. The love triangle:

    “Varsh, dear…dear…open your eyes…open your eyes please…!”

    The bereaved voice of his mother, kept on ringing in ears of Varsh. Suddenly, he opened his eyes, only to find himself and his entire family in a well furnished hospital room. He could see the tense faces of all present in the room and sense of relief after he opened his eyes and looked around at everybody present at the scene. In a flash of a second, the entire series of events that had happened flashed before his drowsy eyes. He could not understand what had happened, and how he reached to the hospital. He could not understand how come he was alive??? He was speechless….

    Before he tried to speak anything, his eyes started becoming heavier, and he again snored off to sleep. He mumbled something, which neither of those present could understand.

    Meanwhile, the news of Paresh, having attempted suicide, rocked the people present inside and outside the patient ward. Nobody knew what was happening. The news of this double suicide event spread like wild fire, and within hours of the event, the entire city was discussing about it. Everybody had his version of the story, and everybody claimed to know the inside story, while none actually did. Throngs of people started visiting the hospital where Varsh was admitted, and equally buzzing was the hospital where Paresh was admitted by his friends.

    Paresh was the son of a rich and famous MLA of the state where Varsh lived with his family. He was a good friend of both Varsh and Gunjan, but still nobody could understand what the connection was between the two startling attempted suicides. What was going on behind the scenes, nobody knew, but everybody wanted to know, and know it fast. Things were slowly going out of control, just like the news and rumors were spreading out of the hospitals to cafes, offices, residences, college canteens and last but not the least – the library. The very fact that both these guys had a big friend circle, the Gunjan connection, and the name and fame of the respective fathers of the three involved, made the story breaking news for one and all!!

    After a few hours, Varsh again regained consciousness, and was given the timely medicines by the doctors. Everybody was relaxed by now, and the doctors declared that Varsh was out of danger. By now, it was Monday morning, which meant that around 36 hours had passed since the unfortunate Saturday night, when the thick of the events had started at residence of Varsh. Meanwhile, like everyone else, Varsh also wanted to know what had happened in the past thirty six hours. He had absolutely no clue of what was happening and what had happened during the time he was unconscious. He was absolutely clueless!!

    Suddenly, the entry of Gunjan in the patient ward took everyone by surprise. Varsh looked at her, for a second, and then turned his face away. Gunjan, who had worn a distraught look, and swollen red eyes, broke again into tears. She had been crying ever since she came to know about what Varsh had done for her. She just could not digest the fact, that a person could love her so much, that he could lay down his life for her, at the drop of a hat.

    Meanwhile, Gunjan tried to talk to Varsh. Varsh, wanted to know what had happened. Gunjan narrated the entire series of events that had happened in past thirty six hours. On Saturday night, Varsh had called her up, and as mentioned earlier, Gunjan had immediately realized that something major was going to happen. Restless as she was, she called up Varsh again after some fifteen minutes since they had talked last. Varsh had picked up the phone, but he was mumbling something. He was not clear, and it seemed as if he was sleepy when he was talking. He told Gunjan, in not very clear terms, that he loved her too much…and could not live without her. After saying this, he stopped talking, maybe, the phone dropped from his hands, and he could not pick it up as he had gone fast asleep by then. Gunjan immediately sensed some trouble, which some people better term as “Sixth Sense”, and she rushed to her friend Paresh, who lived nearby. She narrated what had happened to Paresh, and told him something was wrong, and that she wanted to meet Varsh.

    When both of them reached at Varsh’s residence, nobody was at home. What had happened in the meanwhile, that Varsh had woken up for a while to attend nature’s call, and in the process of doing so, he fell down the staircase of the house, which created a big thud. The maid who lived in the backyard, rushed inside the home, to see a bleeding Varsh lying down on the floor, with white liquid foam coming out of his mouth and blood oozing from his eyebrow and forehead, which got hurt when he fell down the stairs. She immediately informed the neighbors who rushed inside the house, and considering it a case of accident, rushed Varsh to nearby hospital. They also called up his family members, who directly reached to the hospital.

    This entire event was narrated to Gunjan and Paresh, by nearby neighbors. Gunjan immediately rushed to Varsh’s room, where she found the suicide note and the tablets. Immediately she realized what had happened, and told the entire incident to Paresh. Paresh dropped Gunjan at the hospital where Varsh was admitted and went back to his home. Now this guy Paresh, was also deeply in love with Gunjan, but had never admitted to her. Now he was under immense pressure. He thought that when Varsh would get well, Gunjan would realize how much he loved her, and being emotional as she was, would instantly agree to Varsh’s proposal made to her before two months. Paresh could not understand what to do. He was in a state of fix. He could not tell anything to Gunjan, right now, considering what had happened with Varsh. He immediately decided to prove to Gunjan that he loved her no less than Varsh. He went to a nearby known medical shop and purchased some fifty sleeping pills. He called up a couple of close friends and told them that he had taken sleeping pills. His friends immediately rushed to the place where Paresh was living, and admitted him to a nearby clinic. They also informed Gunjan about the event.

    Slowly, the entire event was leaked out to people, albeit in bits and pieces. Everyone conjured up their own story. Everyone was acting as if he or she knew exactly the entire backdrop of the story. Everybody who knew either Varsh or Paresh or both, started conjuring up stories of how crazy they were for one girl – Gunjan, although they did not have the remotest idea of things before this series of events took place which rocked the city. Like typical people of a small town, they started cooking up their own stories, and started predicting what would happen next. Some even went to the extent of predicting that both the boys would die, and the girl would ultimately end up marrying some third person! Some sympathetic people were of the opinion that the girl would marry one of the two – if they survived – but who – was again a question that was a mystery. Some even went to the extent that both the boys will die, and the girl would commit suicide too!! As they say in Hindi, “Jitney Mooh, Utni Batein (The more the number of people, the more the number of stories cooked up!)”

    VII. The devil and the deep sea.

    In the meanwhile, like other people at large, Gunjan’s parents also came to know about the entire incident. They immediately rushed to both the hospitals and met parents of both boys, who had come to know about the incident by now, and tried to convince them that Gunjan was not at fault – she absolutely did not know anything till it happened. Varsh’s parents were aware of the situation, but Paresh’s parents created a huge uproar, right at the hospital. They threatened Gunjan’s parents to take them to the police and court, if some mishap occurred with their beloved son.

    Meanwhile, Gunjan had decided that she would stay with Varsh till he gets well. She totally ignored what was happening with Paresh, because the fact was, whatever Paresh did, was just for publicity and false sympathy. He along with his friends and family had started maligning her and her family for all wrong reasons. She had come to know – in these testing times – as to who was genuine and who faked the chaste relationship of love – as they say, “Adversity is the true test of a person’s character”.

    Gunjan’s parents talked to her, and tried to force her to marry Paresh, once he got well. The reason being, her family was more close to the family of Paresh, and Gunjan’s father had business relations with Paresh’s father, which he did not want to damage. On the other hand, Gunjan’s mother, petrified by the incident, was tense as to who will marry her daughter, now that she had been involved with two guys, and the whole world had suddenly come to know about it. Gunjan’s siblings also tried to convince her to get married to Paresh, as they very well knew that the simple and down to earth family of Varsh would never accept the girl as a bride, who almost killed their boy.

    Gunjan was caught between the devil and the deep sea. Her heart and mind were at loggerheads. She could not make a decision, as to whether to rebel against all her family members and remain faithful to Varsh, or whether to bow down against their collective emotional pressure, and forget Varsh forever. This was the most difficult moment of decision making of her life!!

    VIII. Triumph of true love!

    Finally, the day of reckoning arrived. Gunjan visited Varsh when he was released from the hospital. She expressed her deep love for him, and that how, she could not realize how much she also loved him, when he proposed her. But, Varsh was instructed by his angry family members, not to meet Gunjan, neither to keep any relationship with her. Varsh told Gunjan, not to disturb her till the examination.

    A month later, a fit and fine Varsh, gave the examinations. Gunjan and Paresh did not give the examinations, and were confined in their respective homes by their angry family members. None of them talked to each other, both angry at each other’s attitude. In the meanwhile, Varsh, who managed somehow to get ready, appeared for his exams, and cleared them, although with barely passing marks.

    On the other hand, Gunjan had firmly decided not to get married to anybody else except Varsh. She had conveyed her decision in no nonsense terms to her family members, who were unhappy with her decision, considering what had happened in the past few months. She suffered lot of torture at the hands of her angry father, who even physically assaulted her for her decision. Her family members ostracized her for some time, thinking that she would bend under their emotional pressure, but she won’t do it this time!!

    On the other side, Paresh’s parents took him away with them to their native place. They tried to convince Paresh to forget Gunjan, and started looking for other girls of their community. Paresh, imposter as he was, did a lot of bad mouthing about Gunjan, before finally agreeing to marry a beautiful girl of his parents’ choice. Their family left no stone unturned, to malign the families of Gunjan and Varsh, and to malign their relationship, merely out of animosity and jealousy.

    On the third front, Varsh started limping back to normal life. He took up a good job, and started a new chapter of his life. His friends and relatives, had slowly started forgiving him, for what he had done, with a belief that he would never let them down in future, by taking any such stupid step again. Varsh, also tried to live up to their expectations, and became emotionally much closer than before, to his family and near and dear ones, including close friends.

    Finally, one fine day, Varsh got a message indirectly from Gunjan, that she wanted to meet him “at the library”. His eyes lit up, and he was overjoyed. But on second thoughts, he thought what his family members would think about it. He told about his dilemma to his close friend, who convinced him to do what his heart says. Varsh decided he would meet Gunjan, and they met. Tearful eyes and speechless faces greeted each other, with a deep sense of love and a long wait which had ended today. For some moments, both stayed quite, and let the silence speak…and lo…silence did so much of communication!! They hugged each other for sometime, before speaking up their hearts. Both of them reassured their immense love for each other, and decided to convince their friends and families about their decision.

    Finally, finally, true love had won. As they say, “Marriages are made in heaven.” Nobody could deny what destiny had in store for them. Varsh and Gunjan, never ever had imagined, where life would take them too…and what would have happened was totally unimaginable for both of them... But one thing was sure, amongst a ferocious sea of uncertainty and a torrid hurricane of opposition, their never dying love, the trust, the bonding….which made them unite, separate and unite again.

    Both Varsh and Gunjan, managed to convince their respective families about their deep love, and their commitment towards each other. Except for Gunjan’s father, a stone hearted guardian of his so called principles, everybody else agreed for the relationship. Finally, he had to bow down under the pressure of other family members. As they say, “Everything is fair in love and war”. True love finally triumphed…and as destiny would have had it its way…they got united…People say that even gods from heavens would have showered their blessings on the newly engaged couple on the auspicious day of their engagement…which was one of the most talked about event in the same old weary town…which once was conjuring up all types of stories…some months back, about the crazy boy and the stone hearted girl.

    IX. As destiny would have had it!

    Six months had passed away, since Varsh and Gunjan got engaged, and people had almost forgotten about them. Who cares nowadays about others…..everyone has his or her own set of pleasures and pains. The young couple was happy in their own life….dreaming about their marriage and a smooth life ahead.

    As destiny would have had it, Gunjan’s father, on one fine day, again tortured her, to end this relationship, before it crystallized into a nuptial knot. It was a regular feature of his, as he was miles away from being happy with the way events were proceeding. Absolutely tormented by his unending torture, she could not resist the pressure that day. She went to her room, remembered Varsh and she slit her left wrist, with a kitchen knife lying on the table, and blood oozed out of her delicate hands, like water flows out of a leaked pipe. She ended her life in the confines of the same room, which she had adorned with the innumerable gifts given by Varsh and with the beautiful dreams of a lovely future life which she was going to spend with the love of his life.

    Varsh was aghast when he heard this news. He just could not believe what had happened. Everything had happened so suddenly, so fast, that nobody could get even the slightest idea of the proceedings. In her suicide note, Gunjan had blamed nobody for her sorry step, and just confessed apologies to all those whom she had caused any kind of hurt during her lifetime. She had returned all gifts of Varsh to a common friend, who returned them to Varsh, when she met him. Life suddenly took a huge U-turn, and everybody was awestruck. What will happen next, was the talk of the town. All eyes were set on Varsh, and what step he would take next, was the million dollar question, to which nobody had any concrete answers.

    Varsh, who was emotionally drained by now, decided to move far away from the city. He secured admission to a reputed university abroad to pursue his Masters degree, which was a long sought dream of his father. Varsh flew away in the silence of night, when the city was sleeping, and nobody knew what happened next. In a few days, as usual, people forgot about what had happened in the lives of the young boy and girl, and as they say…”The show must go on”…got busy with their own lives….

    The beautiful saga of love, hate, sacrifice, separation, reunion and re-separation never continued…..