Yearly Special Edition

2011-12 Vol.9 Issue 4

NEW ELECTED MEMBER
(President)
Misan Mahat
(Vice President)
Sudhan Mahat
(Secretary)
Suman Devkota
(Vice Secretary)
Kapil Acharya
(Treasurer)
Ankit Aryal
(Board Member)
Anup Aryal
(Board Member)
Jyoti Khadka
(Board Member)
Merina Maharjan
(Board Member)
Bikram Parajuli
(Board Member)
Gyanu Sharma
(Board Member)
==.|r=z. =r.= n.= |=. ..=| e.. ... |=.=| z== z e=,
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HNSG =|=.
The Voice of Everest
Virtue of teamwork...
Hatemalo Nepali Student Group
Editorial Board:
Special Support:
Cover Art:
Designer:
Email:
Content Coordinator:
Graphic Design:
Typing:
Advertisement Committee:
HNSG
Sanjeev Timalsina
Sudhan Mahat
Deependra Upadhyaya
Anup Aryal
Ankit Aryal
Bikram Parajuli
Bhisma Pokhrel
Jyoti Khadka
Kapil Acharya
Lila Raj Baral
Merina Maharjan
Misan Mahat
Prabhat Khatri
Pravesh Acharya
Suman Devkota
Gyanu Sharma
"Collage of Nepal"
Thakur Upadhyaya
thakurupadhyaya@gmail.com
Sudhan Mahat
Suresh Dev Pathak
Email: sureshdevpathak@gmail.com
Anup Aryal
Binod Parajuli
Suman Devkota
Misan Mahat
Rabin Pokhrel
Rabindra Khatri
Sanjeev Timalsina
Santosh Khanal
Vicky Adhikari
------------------------------------------------
Published by
(Hatemalo Nepali Student Group)
Contact: +91 9540829985
+91 9871280714
Email: hatemalonvs@gmail.com
hatemalonvs@yahoo.com
==++=
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A Person Who is Awake in Those That Sleep.
--CA Motto--
Souvenir 2011-12
At the outset, I would like to extend my warm
greetings and profusely thank to all of you for
the warmth love and affection that has been
bestowed on me and for the wonderful, morale
boosting appreciative letters and emails
received.
As budding Chartered Accountants, you will
be aware of the importance of tallying a balance
Sheet without which accounts can't be
completed. So too is with life. Living is an
intricate art of balancing oneself on a tight rope.
Vision is vital for growth. Unless we set ourselves small reachable targets
we can't make it to the ultimate goal.
Each step is a stepping stone, each small win is a step forward. When Helen
Keller was asked What would be worse than being born blind she
answered to have sight without vision. Having a dream makes life worth
living, ambition being the adrenaline.
Winston Churchill's strong words are always an impetus to me Never!
Never! Never! Never! Never give up. So, young future Chartered
Accountants dare to dream, prepare for your dream, share the dream and
live the dream.
Abraham Lincoln overcame tough obstacles in his way to reach the
pinnacle of success and he said, Always bear in mind that your own
resolution for success is more important than any other thing.
Destiny is no matter of stance. It is a mother of choice. It is not a thing to be
waited for; it is a thing to be achieved. Sir Winston Churchill said, I like
things to happen. If they don't happen, I like to make them happen. If all
of you imbibe this determination and confidence, there is nothing to stop
you from being successful after all nothing will stop you if you refuse to
stop.
Through this message I would also like to express my sincere gratitude to
senior brothers who have not only geared this group but also have paved
the path for us to follow. Sometimes I am tempted to ponder 'what if' those
brothers didn't create this group. Needless to say they are our true role
models who are worth emulating.
Last but not the least, it is instrumental for you to work towards your
cherished goal Ralph Waldo Emerson opined, The world makes way for
the man who knows where he is going. Don't be pushed by your problems;
be led by your dreams. Have faith in your aims. Live your dreams as this is
one life you have.
It is our values and not our valuables that determine the worth of our life. A
goal is a dream with deadline. I always opine that the life of a CA student is
one of toil and dedicated study. As Marcus Aurelius said, our life is what
our thoughts make it. Hence, maintain confidence in your resilience.
Don't underestimate your power to push beyond what you are normally
capable of. Take advantage of this opportunity to prove that you can take
control of your life. You can achieve what you have thought to achieve.
Wishing each and every one of you a life filled with academic fulfillment,
prosperity a wonderful career and bliss at home and happy Vijaya
Dashami, Dipawali, Eid and Chhatha, 2012 to all of you.
Best Wishes for November 2012 Aspirants!
Sanjeev Timalsina
Message From the Desk of President
Three years and still going strong,
Hatemalo Nepali Student Group
(HNSG) as the name stands has been
able to reach out to more of our
friends and make a bigger circle with
more stability. During the previous
year of our journey we conducted our
regular interaction and festival
celebration programmes. Sudden demise of our friend
Jeetendra Shah left us stunned and sad during the
previous year. HNSG has fought against its critics and
moved forward taking them along with us strengthening
the unity among Nepalese students. With the election of
the new board and fresh and enthusiastic members i
hope that HNSG reaches its new heights along with
keeping its basic principle of uniting Nepalese students
in mind.
As a Student we should never diverge from our
main aim of becoming a successful Chartered
Accountant along with being involved in social activities,
sharing and caring each other far from our homeland.
With more students attracted towards the profession,
the competition is also getting tough. Conversion of
Accounting Standard to IFRS, introduction of Goods and
Service tax(GST),Direct Tax code is adding up to the is
adding up the rigidity of the CA's Syllabus. With these
challenges, a new opportunity of being in level with the
international standards also arises so i would like to
advice our friends to regularly keep updating to the
current rules and laws of the Institute.
On behalf of the Hatemalo Nepali Student Group I
would like to convey my message of prosperity and
happiness among our friends on the auspicious occasion
of Vijay Dashami and Deepawali.
Nishan Poudel
Message From the Previous President
Previous Board Member
(President) (Vice President)
Contents
Disclaimer
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Comments are welcome, but they should be on-topic and well expressed. Abusive, antisocial, or off-topic comments will be ignored.
. = =.| .... =.|nr. n.................................................
z. Why Nepal?
:.
.......................................................... z
A rare letter in English by Napoleon......................... :
. Fostering Nepali youth to become champions...........4
:. Do not wait for the Leaders, do not alone..................6
c. .., .=||e =. ................................................ :
:. I Murdered My Curiosity!........................................ 8
s. Some Tips to Maximize the Growth ....................... 9
-. Let's See A Dream.................................................... 10
s. = n.. z.= .z .................................................
. = =.| =-= r. ....................................................... z
z. Lumbini and Lord Buddha.......................................13
:. With warm wishes.................................................. 15
. The Companion ...................................................... 15
:. |=.=z. n=. -n |..=................................................. c
c. = . =|=|z. =....................................................:
:. What's behind every success.....................................19
s. Solemnity and wall...................................................20
-. .==. =.n................................................................z
zs. =.|....................................................................... zz
z. Development of Small Scale Industries.....................24
zz. :.= z. =.............................................................. z:
z:. z.t-nn= ..z=.|.............................................. zc
z. Do we know something about I can?........................28
z:. -=|==, r.e =.. =........................................... :s
zc. The ideal education system I Kinda dreamt of..........31
z:. Execuse me-3............................................................32
zs. |e=. ~.=..z. t.n|................................................... :
z-. == n.|r = . = =.| =r. r:........................................ :c
:s. My Fair Share....................................................... 37
:. Indophobia: A Mere Chauvinism...............................40
:z. =.e= = |-==| -.|: = :r:z. ~-.n= ~-e=.e....
::. = n| =| |z=.=..................................................... z
:. Stopping by woods on a snowy evening................. 42
::. = ==..................................................................... :
:c. n. ......................................................................:
::. n.|r- |n=. n... . |=......................................
:s. Idea similar to carbon Credit, called Tree Credit!... 45
:-. Everyone wants the pleasure of-11 minutes........... 47
s. .=.zz. .. ..........................................................-
. Our Country, Our responsibility.............................. 51
z. n=z. n.r=. = =.=. ~.|.z x.|e.............................. :z
:. .|= .. n=................................................................:
. Flowchart of Article Life....................................... 56
:. Issue of Personal, Local, National......................... 57
c. Overview of Nepalese Economy............................ 58
:. Do you know?......................................................... 59
s. r=.=|................................................................. cs
-. r=.r n =. = =.................................................. c
:s. Love-A Selfish Relationship................................... 62
:. Essay...................................................................... 63
:z. National-Building................................................... 65
::. =.=e|.................................................................... cc
:. |=-e. ................................................................ c:
::. r.ez. z.=................................................................cs
:c. =.z. |=e..............................................................c-
::. Life and people....................................................... 70
:s. A Thought................................................................ 71
:-. My concern to the street children........................... 72
cs. Human vs Divine......................................................74
c. Profit: can it be solution to poverty?.................... 75
cz. ~= e ~|e .. ......................................................... :s
cz. =n.=..:z. zt:. =...................................................ss
cz. =n =.=|z. |=r ..........................................................s:
cz. Away from Home 85
c:. = =z., =. re =.. ......................................... sc
And various creative short writing included...
Abinash Shrestha
Aman Basnet
Amrit Baruwal
Amrit Sapkota
Anand Roka
Anil Poudel
Anjit Lama
Arjun Yamphu
Arujun Tamang
Ashish Khatiwada
Ashish Regmi
Ashmi Khanal
Ashmita Sedhai
Beenie Tchhetri
Bhisma Pokhrel
Bhisma Poudel
Bibek Khatiwada
Bignesh Shrestha
Bigyan Regmi
Bijaya Phuyal
Bikash Chapagain
Binesh Thapa
Binod Parajuli
Birodh Wagle
Bishow Shrestha
BP Koirala
Bristit Dangal
CA Bharat Rijal
CA Nitin Gupta
CA RK Gupta
CA Santosh Gupta
CA. Nil Sharu
Cabery Chand
Chandani Khadka
Debug lamichhane
Dilip Subedi
Mr. Prakash Sayami
Mr. Chirag Bangdel
Mr. Kishore Nepal
Ms. Jhamak Ghimire
CA. Nagendra Shah
Mr. Puspa Adhikari
"Anjali"
Mr. Yatra Thulung
Prof. Nirmal Mani
Adhikari
Mr. Avay Shrestha
Mr. Bhim Upadhyaya
Mrs. Sarita Giri
Mr. Mahabir
Bishwakarma
We Express our Special Thanks for their
Encouragement and Inspiration:
Mr. Pari Thapa
Mr. Manoj Pandit
Mr. Pushkar Shah
Mr. Prakash Chandra Joshi
CA Balchandra Shrestha
CA Bhagwan Lal
Mr. Kailash Thakur
Mr. Lila Raj Baral
CA Ranjay Mishra
CA Satish Mangal
Mr. Guru Baral
We acknowledge their Advice,
Assistance and Support:
CA. Rajan Adhikari (Founder President)
CA. Dipendra Raj Panta (Founder Vice-President)
CA. Navaraj Lamichhane (Founder Secretary and Past
President)
CA.Sandip Babu Paudel (Founder Vice-Secretary)
CA. Shyam Sundar Siwakoti (Founder Treasurer)
Nishan Babu Mahat (Founder Member)
Sudhin Yonjan Lama (Founder Member)
Sital Mainali (Founder Member)
CA. Purushottam Sapkota (Former Board Member)
CA. Sanjay Gyawali (Former Treasurer)
Suraj Kumar Das (Former Board Member)
Nishan Poudel (Former President)
Pravesh Acharya (Former Secretary)
Akash Shrestha (Former Vice-Secretary)
Prakash Parajuli (Former Treasurer)
Nabaraj Bashyal (Former Board Member)
Samarpan Kafle (Former Board Member)
Suraj Basnet (Former Board Member)
Sarthak Bhandari (Former Board Member)
We are Indebted to the following Seniors, Juniors and Colleagues for their kind Support:
Dipendra Raj panta
Diwas Timalsina
Durva Raj Oli
Ganesh Bhandari
Ganesh Bhandari
Ganesh Pokhrel
Ganesh Pokhrel
Gaurabh Luitel
Gaurav Shrestha
Govin Gyawali
Hanna Geschewski
Himal Shrestha
Janak Raj Timalsina
Janesh Adhikari
Janmaraj Timilsina
Jayram Shah
Jeevan Gautam
Jeny Malla
Junesh Adhikari
Kapil Luitel
Khagendra Parajuli
Kiran Khwanju
Krishna Khanal
Kshitiz Bashyal
Kshitiz Gautam
Laxman Adhikari
Lilaraj Baral
Lokraj Pandey
Madhav Ghimire
Madhu Basnet
Madhu Nepal
Madhur Baral
Mani Raj Ghimire
Manip Shrestha
Manish Pariyar
Manmoan Singh
Manoj Oli
Manoj Gyawali
Milan Adhikari
Milan Khadka
Milan Kunwar
Mr Sailesh Pandit
Mrigen Karn
Mukesh Shah
Nabaraj Katuwal
Nabin Gurung
Nabin Regmi
Narayan Kandel
Navaraj Lamichhane
Neeraj Shrestha
Nigista Shrestha
Niraj Thapa
Nishan Babu Mahat
Nishan Poudel
Nitesh Jha
Ojesh Kumar Sahi
Om Shila Karki
Pallabh Bhandari
Pamesh Mahato
Paras Rawal
Prabhav Khand
Prajwal Kattel
Prakash Baral
Prakash Basnet
Pratikchhya Poudel
Pravat Khatri
Purushottam Sapkota
Purushottam Sapkota
Raaj Chhetri
Rabin Pokhrel
Rabindra Khatri
Rajan Adhikari
Rajesh Bhandari
Rajesh Ghimire
Rajmani Bhattarai
Raju Dhakal
Ramesh Paudel
Ram Sedai
Ram Hari Kandel
Ramu Thapa
Rangaraj Adhikari
Reason Regmi
Riju Shrestha
Robert Acharya
Roshan Odari
Rupesh Khadka
Sabin Dhital
Sagar Bastola
Sailendra Ghimire
Sailesh Pandit
Sandeep Tiwari
Sandip Raj Pandit
Sandip Rana
Sanjay Pandey
Sanjaya Gyawali
Sanjaya KC
Sanjaya Rajitkar
Sankhar GC
Sankhar Thapa
Santosh Devkota
Santosh KC
Santosh Khanal
Saroj Manandhar
Saroj Upreti
Satish Pokhrel
Saurabh Bhandari
Saurabh Karki
Saurabh Poudel
Shailesh Dallakoti
Shyam Krishna Khadka
Subodh Bashyal
Sudarshan Khanal
Sudin Yonjan Lama
Sujan Karki
Sujan Subedi
Sujan Tiwari
Sujit Sharma
Suman Khatri
Suman Kumar Malla
Suman Sahi
Sumitra Basnet
Sunil Aryal
Sunil Chapain
Sunil Pokhrel
Suraj Kumar Das
Suresh Pathak
Surya Bogati
Surya Mahat
Suyesh Bhandari
Suzan Karki
Thankur Upadhyaya
Tika Karki
Tikaram Dhakal
Tilak KC
Uddabh Dhakal
Ujjwal Poudel
Umesh Pyakurel
Utasaha Bhattarai
Uttam Neupane
Vicky Adhikari
Yubaraj Karki
Neeraj Gupta (Neeta Press)
Prem Bahadur Kshetri (Supervisor)
Shyam Gupta (Designer)
-+= ~ ==
--oo--
Courage is the discovery that you may not win, and trying when you
know you can lose. Tom Krause
Souvenir 2011-12 1
3rd Anniversary
The greatest barrier to success is the fear of failure.
Sven Goran Eriksson
Souvenir 2011-12 2
(My name is Mr Surasak Mahasukon and I'm from Thailand. I
am a high school teacher in the south of Thailand. Travelling is
one of my favorite interest apart from reading and making new
friends. Actually I am also fond of writing about the new places
I've just visited. When two Nepali friends of mine, Sudhan
Mahat and Sanjeev Timalsina, asked me to write an article
about my first trip to Nepal, I then came up with Why Nepal?
Therefore, they can get my view printed in their magazine in
order to share it with rest of Nepali Students who are studying
in India especially in New Delhi. It was also my great honor to
be able to share with you my own experience as a visitor to
Nepal the land of the most wonderful natural Beauty and
Friendliest people.)
"He told me it was a must for him to visit Nepal before he died
because he had dreams of good dreams that he was born a
Nepalese in his past life! And that was 8 years ago !"
Lots of people whom I know were so much surprised when I
told them I was planning to visit Nepal for a month. After that,
hundreds of questions were plunging in: Where on earth is it
exactly? What is the weather like there? Is it a developed
country? What do most people do for a living? What type of
food do people eat? What language do they speak? Aren't you
afraid of Maoist? Will you be so sure that you are safe enough
to travel in that country? And many more. Frankly speaking, I
told them I just didn't have any clue, but one thing I was so sure
of I believed in people. So I thought I would be alright during
my trip there. And I was absolutely right.
As a person who's fond of traveling like me, of course I have
heard a lot about Nepal. However, I started to have a close look
at this country when I had a chance to talk with one of my
former students at Phetchaburi Rajabhat University. He told
me it was a must for him to visit Nepal before he died because
he had dreams of good dreams that he was born a Nepalese in
his past life! And that was 8 years ago!
My great opportunity came just last year when Facebook
started to be so popular all around the globe. I did have a great
chance to make friends all over the world because
corresponding with friends was also one of my hobbies.
Therefore, I began to select some great friends from Nepal and
keep in touch with them. My main reasons were to get more
information about Nepal in general: its cultures & tradition,
its people & their way of life and so on. After connecting with
some of them for almost a year I then decided to take a trip to
Why Nepal?
--Surasak Mahasukon--
Amphoe Muang Chumphon, Chumphon, Thailand
this dream land of mine. Fortunately, 3 best Thai friends of
mine who used to travel abroad with me so many times asked
if they could join this wonderful journey. Moreover, two of
them had already visited Nepal 7 years ago. And with the great
help from my Nepali friends, our trip was successfully
arranged from March 2 to 30, 2012.
My first journey to Nepal with Nepal Airlines was a pleasant
one despite the two-hour delay. As soon as we arrived in
Kathmandu, we were all very warm welcome by 2 superb
Nepali friends who had reserved reasonable price
accommodations for us during our entire trip. They even
arranged transportation to take us sightseeing and did guide
us to many different places of interest as well. Furthermore,
they also managed the great connections with other good
Nepali friends of mine so that we never ever had any
difficulties traveling from place to place even once.
We all had such great opportunities to spend some time with
the Nepali families so that we could learn lots of things
directly from the local people. This made us feel like home and
we all became part of the family right from the start. We found
that almost all Nepali people we met and made friends with
were so kind, generous and helpful. Even though they were so
poor, they would try their best to make us so comfortable
staying with them and respected us as honored guests. They
prepared us the traditional meals, showed us how to eat it in a
Nepali way and even taught us to do the Nepali folk dance.
They also provided us with all their best sleeping gears in order
to keep us warm the whole night through. To give something
in return we all prepared them some Thai dishes and even
shared some traditional Thai dances with them as well. So we
all had a great time together.
Then came the time of the departure, I could not believe that
we became so close within a very short time that leaving them
was much more like going away from family members. It was a
really hard time and we all felt so difficult to say good bye. We
saw tears coming from their eyes that made us feel even worse.
By the time they came to hug and wish us a pleasant journey
back home, we all felt their hugs were so tight and warm with
pure affection. It was so hard to draw back tears to see them
waved at us till they disappeared as the bus took us slowly away
from them.
Since those 3 Thai friends of mine had something to do back
home in Thailand, they left Nepal on March 19. Then it was
Why Nepal?
3rd Anniversary
time for me to roam around the country on my own. Almost
everywhere I went, people seemed to be so friendly and very
helpful especially those who were in the villages far away from
big cities. Life there was so simple. Villagers tended to live on
what they had and blended themselves well together with the
surroundings. Most of them grew their own vegetables either
in their front or backyards. They raised cows or buffaloes for
milk and task force, chickens for meat and eggs. Most women
went out in the forest during the daytime to collect dry
branches for firewood and also gathered some leaves from the
shrubs & grass for their cattle. Women not only did the hard
work in the fields, they also got the work around the house
done as well. They prepared meals, did the washing up,
washed clothes of family members' and raised children. I was
really touched to see those women having meals after they
were done from treating all the guests and their men. I found
that life of Nepali women were so very hard indeed.
I also had a great opportunity to visit some schools both while
there were lots of students and teachers busy with their classes
and some time with no one around due to holidays. Most of
the classes were so simple with a blackboard in front of the
room and rows of tables and chairs for students. To my
surprise, the space between the blackboard and the students
in the first row was so narrow. So those students who sat in the
front needed to look up at their teacher at all times. Most
students were eager to learn new things. Therefore when they
had a visitor like me, they were so curious to ask about me and
my country. I was so touched when I saw some students
coming for a tutorial class at my friend's house one night in
spite of the load shedding hours. To my big surprise, they
switched on the torchlight they brought along and started
their lessons under the dim light. When I talked with them
after their class was over, I found that all of them needed to
walk so many miles up and down the hills to their school and
also took the same distance for their return journey back
home every single day! I would want those lazy students in
Thailand experience this incident. I was quite certain that if
they had to do the same thing as Nepali students did, they
would want to concentrate on their study more than they used
to.
One month in Nepal gave me lots and lots of interesting
things to add up in my sweet memories. Moreover, it provided
me time to be with myself in order that I could think of some
things I'd already done, others that I was doing and those that
I was supposed to do. But above all, there were the generosity &
great hospitality of the Nepali people that invited me to go
back to Nepal over and over again. Namaste Nepal.
Why Nepal? History
The sale at auction house Osenat in Fontainebleau,
south of Paris, was more than five times the anticipated
price.
Napoleon wrote the letter in 1816 when he was trying to
learn English during his exile on the South Atlantic
island of Saint Helena.
After a fierce bidding war the letter was bought by the
French Museum of Letters and Manuscripts in Paris.
Napoleon was exiled to Saint Helena after his defeat at
the Battle of Waterloo in 1815.
The one-page letter, dated 9 March 1816, is addressed to
Napoleon's companion in exile Emmanuel, the Comte de
las Cases, who had been teaching him English.
In it, he refers to a ship due to dock in St Helena within
seven days, bringing news from Europe.
However, it is littered with errors, for instance: "He shall
land above seven day a ship from Europe that we shall
give account from anything who this shall have been even
to day of first january thousand eight hundred sixteen."
Napoleon appears to have written the letter during a bout
of insomnia, putting at the end: "Four o'clock in the
morning."
The letter is one of just three in the world known to have
been written in English by Bonaparte.
The former emperor died on St Helena in 1821 age 51.
The Comte de las Cases wrote a book about his time on
the island, and recalled how Napoleon had wanted to
learn the language of his British captors.
A rare letter in English by Napoleon
Bonaparte has been sold at auction
for 325,000 euros ($400,000; 264,000).
If we're growing, we're always going to be out of our comfort zone.
John Maxwell
Souvenir 2011-12 3
3rd Anniversary
Youths are the building blocks of any nation. They are
physically and mentally more energetic than elder
people. The credit for the success of political revolution
in 1950, 1990 and 2006 partly goes to youths. Young
people bring new ideas, easily adopt with new
technologies and usher changes in a society. However,
due to the rigid political structure and the capture of
political discourse by old and dogmatic political leaders,
Nepal is unable to harness the energy and constructive
vision of youth, let alone solve massive youth
unemployment.
Though absolute poverty declined to 25.2 percent of
population in 2010/11 (CBS 2011), this has not impacted
the large number of aspiring, energetic but unemployed
youths graduating out of school or college each year. The
astounding decline in poverty is largely attributed to
massive inflow of remittances, which is received by about
56 percent of household (Sapkota 2012). Had the decline
in poverty been triggered by high economic growth rate,
then youths would have had rising employment
opportunities in Nepal itself. Unfortunately, due to lack
of job opportunities, lack of adequate resources,
ineffective and irresponsive political structure,
indifferent government policies, unstable government,
and corruption, a large number of youths are forced to
seek employment overseas. In 2010/11 alone, on average
1000 people, mostly youths, left the country for work in
the Middle East and Malaysia (DoFE, 2012). Harnessing
the talents of rising number of youths, who now
constitute over 50 percent of population, by providing
them gainful employment opportunities is a daunting
challenge given the various constrains faced by them in
utilizing their entrepreneurial instincts, energy to try out
innovative ventures, political resistance and
bureaucratic hurdles (Sapkota & Shrestha, 2011).
Old leaders with myopic vision and 20th century mind
set cannot provide a way out for the 21st century growth,
prosperity and development challenges confronting this
nation. Youths have to be given opportunity in a range of
fields, including bureaucracy, policymaking, political
party leadership, development, education, health,
agriculture and businesses among others. Time has
come for the older generation to forfeit arrogance and
lust for power, which have ruined political culture of this
nation. Flirtation and experimentation with new ideas,
and heightened curiosity and energy will lead to
innovation in all the section mentioned above. The best
agents of change for that are youths. And, the most
optimal way to make that happen is to ensure their
representation in leadership positions in all sectors, both
public and private. An agenda for structural
transformation without active engagement of youths is
bound to be fruitless, something we have seen in the past
as well.
That being said, it is not that attempts to assimilate and
integrate youths at the political level did not happen. It
happened in almost all political parties but for namesake
only, i.e. despite active engagement of youth leaders in
putting forward new ideas and solution oriented
frameworks, they are considered trivial and sidelined.
For instance, this is apparent from the struggle Gagan
Thapa, one of the most energetic youth leaders with wide
support from across the social spectrum, has made
within his own party and the outcome of it. It is sad that
political parties, new and old, merely change their
agenda with lofty goals and shallow slogans but keep
intact their core ideologies, which has remained
constant despite so many changes in the past six decades.
Furthermore, youths are used by political parties not for
progressive initiatives, but regressive ones, which is most
apparent from their active participation in organizing
strikes and protests on the dictate of party leaders. The
youths participating in disruptive activities know that it
is wrong, but in order to rise above the sycophantic intra
party political culture, they have to show their 'worth'. It
is utterly sad that the energy and innovation of Nepali
youths is being used for regressive purposes rather than a
push for progressive reforms. Unless the youths are given
larger role in deciding party policies and raising their
independent voices without negative repercussions from
old generation leaders within political parties, the
political culture is not going to change. It will have far
reaching consequences and will foster a willingness to
resist reforms for change if it compromises the wealth
and standing of political parties. We have reached a
situation where youths with vision and passion can only
Fostering Nepali youth to become champions of reform:
Designing a better future for the country
--Ranjita Sapkota--
A leader is one who knows the way, goes the way, and shows the way.
John C. Maxwell
Souvenir 2011-12 4
3rd Anniversary
Fostering Nepali youth to become champion of...
ensure that the major political parties put the country's
economic and political agenda before party's petty
agendas.
The situation outside of political parties is not that
depressing. There are countless examples of youths
voluntarily engaging in education, healthcare, drinking
water and climate change sector, that too in rural areas.
Skilled and semi-skilled Nepali educated abroad is
returning back to utilize their knowledge and add value to
employment and prosperity drives, which have been the
main government agenda in paper only. Similarly, a group
of young enthusiasts are starting initiatives to groom
aspiring entrepreneurs in almost all sectors. These
initiatives have to be actively promoted by the government
and political parties. Their enthusiasm should be
appropriately and adequately utilized. For this to happen,
a number of initiatives are required.
First, as mentioned earlier, youths need to get an
opportunity for greater say in intra political affairs and in
designing official party policies on major economic issues.
This is hard to come by instantly, but there should be
pressure for that kind of change from all, including
development partners, government and media. This will
be the most effective way to getting the point across to
change existing practices and policies. The reform agenda
pushed by youths within political parties will also help
ensure good governance to some extent
Second, youths should be encouraged to take up positions
in government bureaucracy. As of now, they are
disinclined because of the strong patronage system and
political interference in bureaucracy. The inefficient
bureaucracy will once again become responsive to the
needs of the people rather than political parties running
the government if youths are allowed a fair competition in
not only examination but also in raising independent
issues without transfer repercussion within the
bureaucracy. Nepal needs young and smart government
officials that can rise above petty issues and work for
preserving whatever economic progress we have achieved
so far and build upon them for greater prosperity in the
future.
Third, the education system has to be overhauled with
emphasis on more scientific learning rather than rote
learning using exam 'guess papers'. Result oriented and
practical learning should replace the existing teaching and
learning practices, which are not making our youths
responsive to the needs of this country. There should be an
environment where youths should not have to go outside
for education to learn how to be creative to solve the
problems of their own country. Scientific education with
adequate funding for independent research and
development should be widely available. Youths need to
learn about the value of education right from the time they
start learning about the fundamental of this economy and
nation. Then they will realize the cost of destructive
activities they undertake at the behest of old generation
political leaders, who seem to work primarily for their
personal interest only, i.e. accumulation of power and
wealth.
Fourth, for the existing energetic youths to constructively
engage in entrepreneurial activities, investment climate
has to be improved. There are far too many cases where
initially enthusiastic youths have given up hopes due to
difficult investment climate and lack of resources,
including those for SMEs, which create almost 90 percent
of total employment in the economy. For this to happen,
the political parties need to play an important role by not
organizing strikes, extorting money from businesses, and
levying extralegal fees. But then, this can only happen if
young political leaders who share similar vision are at the
helm of power in the political parties.
Overall, to foster youths in the development of a country
the political culture needs to be changed at first. Our
leaders should not use them as a way to climb up upstairs
for their personal benefit. Rather they should use youths in
constructive purposes so that they are given a greater say in
setting intra party political and reform agendas, encourage
them in entering public service/bureaucracy, change
education system and create favorable investment
climate. Importantly, since about 83 percent of the
population lives in rural areas and 76 percent of
households depend on agriculture for livelihood, youths
should be encouraged to engage in rural areas and agro-
processing sectors rather than wasting their energy the
Middle East and other employment destinations. A
changed, reformed and prosperous Nepal is possible if
youths are constructively engaged in becoming
champions of progressive reforms.
References;
CBS. (2011). Nepal Living Standards Survey 2010/11.
Kathmandu: Central Bureau of Statistics.
DoFE. (2012). Deatils about Foreign Employment Permit
Issued. Department of Foreign Employment.
Sapkota, C. (2012, March 18). Changing Narrative. Republica ,
6. Sapkota, C., & Shrestha, R. (2011, May 20). Changes Are
Coming to Nepal. Republica , 10.
They can't hurt you unless you let them.
Unknown
Souvenir 2011-12 5
3rd Anniversary
Fostering Nepali youth to become champion of...
DO NOT WAIT FOR THE LEADERS,
DO IT ALONE, PERSON TO PERSON
--Shrijan Regmi--
Following this mantra of Mother Teresa and not being
associated with particular group, but making integrity
with lots of group online, on- air and on roads. We started
lots of activity from the very starting of May 2012.
Namely, Youth Advocacy and Action for Accountability
and Responsibility , Speeding Political Process .
Further, We participated in cycle rally demanding cycle
lane in Kathmandu in addition, Chairman of United
Nation was scheduled to visit Lumbini in 2012,but it was
cancelled. We celebrated "Visit Lumbini Year 2012 by
pedaling to the Lumbini. The Birthplace of Lord Buddha
, where the friends of Pokhara , Chitwan , Butwal and
Lumbini made their solidarity. We were happy and
optimistic this year, because there was deadline asserted
by Supreme-court to accomplish the Constitution
Making Process and , we tried to welcome it with our
open-heart. Baneshowor was the place where we did our
recent activities either in the face of Volunteerism ,
Athleticism, Activism .We were recommended to Join
Metropolitan Traffic Police Division ,Baneshowr from
Thapthali.
In contrary the deadline of CA, we were confronting by
that time, we faced some un-productive way of
protesting, either from Far-west or to the Eastern part of
Nepal, and the tradition of Bandh was optimum level. As
we all know , Empty head is place for devil to reside ,
Bandh was kind of Emptiness. It retards the tourism,
hampers the student life, ruins the income of people who
lives with their daily wages and lots of unworthy result it
encompasses. In cases one year back or now , bandh
was/is never going to provide merits to any of us- To kill
this emptiness raised from bandhs , We again remain
unified . The integrity against Bandhs has became like a
therapy to us .People from far remote to the ultra-urban
society are facing this emptiness. To expand the
productive energy and to kill the destructive energy, it
became important to address the ISSUE OF BANDH.
Since, Bandh weren't our Agenda We never have any
future plans but we shall modify our regular plans that we
have been doing from past one year. Like , we Stand with
Placards against Bandhs, at Thamel , because it is
gateway of Tourism in Kathmandu . Now onward we
shall stand in-front of school, colleges, or Business
premises or even Hospital. It is stand with spontaneity,
we never force other to join us but, our way of using the
photographs and video as tools to increase the
participation and interest of people to get integrated
with us will be amplified more and more. This strategy
will increase the participation in geometric series.
So far , till the date, we are not facing any challenges
because we are using our own tools, As the Placards are
brought from our own places, video and photos are
posted in You-tube and Face-book , these are done with
self motivated energy but we need to decentralize our
activism against Bandh in different place, Kathmandu or
out-side of it. Hence-forth we need to communicate with
like minded people. Internet facility is limited, we need
to communicate with our QC, paying bill for telephone or
posting important matters we need to remain active
Online ,thus there remains the Financial Burden.
To achieve the goals , all we need is to keep our energy in
height and get connected with each other, and as soon as
Bandh arrives we are ready to Fight it back.
(Active Social Activist)

===
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DO NOT WAIT FOR THE LEADERS...
The key to change is to let go of fear.
Rosanne Cash
Souvenir 2011-12 6
3rd Anniversary
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If you wait to do everything until you're sure it's right, you'll probably never do
much of anything. Win Borden
Souvenir 2011-12 7
3rd Anniversary
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I Murdered My Curiosity!
Ok students, yesterday we read ozone layer, today we
read Greenhouse, ok Samrat Poudel, our science
teacher turned his aged book and wrote 'GREEN
HOUSE' on the board. Sir
One of our classmates who usually secured the second
rank in terminal exams raised his right hand. Samrat sir
turned back, bowed his head a little and stared from
above his spectacles. But, instantly he twisted towards
the board to continue writing, A green house is a
controlled environment
SIR
Louder this time.
Samrat sir curled his body towards our class and asked
What? with irritation as if his meditation was broken.
Sir, ozone is protective layer, yes?
Yes
How come ozone harmful in troposphere?
Ok, we discussed on it yesterday already. You did not pay
attention.
Sir, yesterday you said that you will answer today. Why
ozone that is a protective layer in stratosphere regarded
as harmful in troposphere?
Oh, it is greenhouse gas. We will study greenhouse gases
after greenhouse. Don't disturb me, write the notes.
Thereafter, Samrat sir continued jotting the definitions.
After he finished writing on the board, he asked us to
copy quickly. After we copied the notes from his holy
bible, he started explaining about a green house,
greenhouse gases, industrial gases, and their impacts on
environment.
Sir, how ocean will cover islands?
Due to global warming
How?
In exam, if you wrote global warming is disadvantage of
over greenhouse effect you will gain marks. Why do you
need all?
'Climate change caused loss in number of snow leopard
in Nepal' I had seen the article in a newspaper in the
morning. I was curious about climate change. But, I
could not gather courage to ask Samrat sir. It was not in
our book. It was obviously useless from SLC exams point
of view. Thence, I murdered my curiosity and started to
do the exercise from the course book; rewrite the answers
which Samrat sir had written in class.
--Vijay Tamla--
Kathmandu
Courage is the power to let go of the familiar.
Raymond Lindquist
Souvenir 2011-12 8
3rd Anniversary
I Murdered My Curiosity!
Some Tips to Maximize the Growth and Development
Of Chartered Accountancy Profession in Nepal
--Lila Raj Baral--
MBS(TU), CA-FINAL(ICAI)
E-mail: lilarajbaral01@gmail.com
This article is dedicated to those Chartered Accountants
who are recently qualified from The Institute of
Chartered accountants of Nepal (ICAN) and The
Institute of Chartered Accountants of India (ICAI), those
final level students who are going to be qualified near
future, and those CAs and CA Firms who are in practice in
Nepal and need to adapt with fresh talents & latest
Nepalese professional market environment. Unlike it
may be fruitful to new CA aspirants with the dream of
future Chartered Accountant. It is an attempt to
enlighten some ideas about how to maximize the growth
and development of Chartered Accountant profession in
Nepal.
History: the history of popular title Chartered
Accountant can be traced back to 1854 A.D. The
Institute of Chartered Accountants of Scotland (ICAS) is
the world's first professional body of accountants,
receiving its Royal Charter in 1854. It was the first to
adopt the designation Chartered Accountant and the
designatory letters CA. In Nepal, its history traces back
to 1964 A.D. when CA Kuber Sharma had qualified
Chartered Accountant course from ICAI as the first CA of
Nepal. In 1997 The Institute of Chartered Accountants of
Nepal (ICAN) was established as the national
professional accounting body of Nepal in accordance
with the Chartered Accountants Act 1997 of the Nepalese
Parliament. Till June 2012, there are 7834 members
registered under ICAN including 595 Chartered
Accountants and 7239 Registered Auditors of different
categories. Recently, it is estimated that approximately
700 Nepalese CAs qualified from ICAI and ICAN are
serving in field of their expertise across the globe
including Nepal, India, Australia, UK, Africa,
Afghanistan, and Canada.
Career concern: it is common perception that passing
the CA final exam is only unlocking the gateway of
professional avenue. Many things have to be done to be
successful in the dynamic professional market
environment. So, can we imagine, when a student is
declared CA passed, what does he/she thinks at his/her
first night of becoming CA? Obviously he/she is
concerned about his/her future career. What to do, job or
practice? Where to do it? With whom to do? If practice
option is accepted, how to do? If job option is accepted,
pay perquisites? Family condition? Marriage? Blah blah
many more questions may arise in his/her mind. So,
dear friends, if you are recently qualified Chartered
Accountant or you are going to be qualified in near
future, and are willing to settle in Nepal, here are some
tips/ideas which can be useful for maximization of
growth and development of CA profession in Nepal.
Those ideas can be stepwise read as follows:
Professional Market Assessment: even though there
is no recent scientific and convincing study relating to
the exact supply and demand of accountants and
auditors in Nepal, there are approximately 72,000
organizations including 32 Commercial Banks, 87
Development Banks, 21 Microfinance Development
Banks, 79 Finance Companies and 25 Insurance
Compani es, private compani es, state-owned
enterprises, school-college, cooperatives, NGOs, DDCs
and VDCs, are required by law to be audited every year.
About 2000 private sector companies are registered every
year, and the number of Cooperatives, NGOs including
INGOs, and educational, health and other social
institution are increasing requiring accountants. On the
demand side, there are approximately 595 Chartered
Accountants with 429 practicing firms and 7239
Registered Auditors with 1400 practicing firms in Nepal.
This situation clearly indicates that there is enough
scope of auditing and accounting business in Nepal.
Another point to be noted that in recent situation
majority of old and big organizations are under the
Courage is going from failure to failure without losing enthusiasm.
Winston Churchill
Souvenir 2011-12 9
3rd Anniversary
Some Tips to Maximize the Growth and...
You and me being a single heart
with a single beat, and a common thought
Let's fly in the blue sky, so high and high
Let's see a dream together, to be each other's forever.
See your lifeline, it's already written down
to be each other's nothing can break it down
You are the gift of god to me, no one can take you away
You are the morning and sunshine to me baby
You are my everything
So, Angel let's fly in the blue sky, so high and high
Let's see a dream together, to be each other's forever.
Hold my hand please, i will never let it free
Put your head on my shoulder, i will always carry
I will be always with you, till the end of my life
So,Please walk with me together
See a dream together, to be each other's FOREVER.
"Let's See A Dream"
--Suman Kumar Malla--
Waling, Syangja
control of old existing CAs & CA firms. However, many
new enterprises are being emerged day by day. Most of
them neither have proper access to existing practicing
firms nor the CA firms are trying to know the real service
demand of them. So, there exist a kind of gap between
t he exi st i ng CA f i rms and emergi ng new
entrepreneurship. Therefore, we the fresh talent
Chartered Accountant must try to fulfill the gap. That is
our great opportunity to grow and develop our
professional career in Nepal. Yet here is the big question
mark, how to fill up the gap? The ideas to fulfill the gap
can be found somewhere in this article, would you please
try to understand them?
Technical expertise and interpersonal skills
demanded by Nepalese professional market: we all
know that integrity, objectivity, professional competence
& due care, confidentiality, professional behavior, and
technical standards are the prerequisites or fundamental
principle of accounting and auditing professionals. We
learn those qualities from theory and should always try to
mould them in our practical life. Nevertheless, whether
all the principles are equally and fully applied in our
practical life . Additionally, in recent Nepalese
professional market demands more exposures from us in
terms of polite & pleasant personality, good diplomatic &
affirmative interpersonal communication skills, creative
& logical reasoning ideas with regard to dealing with
various government regulating authorities like Income
Tax Department, Revenue Tribunal, Office of the
Company Registrar, etc.
The New CA Firm which can succeed in Nepal:
whatever we have observed, learned & experienced about
Nepalese professional market, it can be stated that the
CA firm consisting of 7-11(proposed) dedicated talent
partners who are desirous to do something important for
the family, society and the nation as a whole, can easily
succeed to acquire sufficient business from the market.
Another notable point is that effective marketing of the
firm without violating the ICAN's code of ethics is
necessary to succeed in the market. The proposed
marketing tools can be involvement in various types of
social organizations, professional organization, etc.
Conclusion: dear friends from above all discussion we
can conclude that there is still a good potential
professional market in Nepal, as the gap between
existing CA firms having rigid service delivery system
and the new emerging entrepreneurship, to establish,
run, grow and develop the CA professional firm. The
reasonable size of the firm can be of 7-11 (not hard-and-
fast) partners having not only universal fundamental
principles of accounting and auditing but also the
effective and practical interpersonal skills. Now it is
necessary to introspect within us about how we can serve
for our family, society and motherland as a whole. If any,
discrepancies found, our every activity should be
oriented towards correcting them.
Last but not least, I would like extend my warm and well
wishes to my senior respected professionals, friends, and
other Nepalese brothers & sisters inhabited within or
outside Nepal on the auspicious occasion of Happy
Vijaya Dashami and Shuv Deepawali 2069.
There is far more opportunity than there is ability.
Thomas A. Edison
Souvenir 2011-12 10
Some Tips to Maximize the Growth and...
z|er.nz. =-=.=.:
Dream as if you'll live forever, live as if you'll die today.
James Dean
Souvenir 2011-12 11
3rd Anniversary
--t-= ..=.--
(n|x n.=.|z =. z.ze.)
Every accomplishment starts with the decision to try.
Unknown
Souvenir 2011-12 12
3rd Anniversary


z|er.nz. =-=.=.:
Lumbini and Lord Buddha
British Archeologists confirm Lumbini as Buddha's
birthplace
British Archeologists say, indeed, Buddha was born in
Nepal.
Finally, British archeologists have determind that Lord
Buddha was, indeed, born in Tilaurakot of Lumbini in
Nepal. In a 13-foot-deep trench beneath a swatch of
gentle woodland, Bradford's Robin Coningham and
Armin Schmidt over the past three years have unearthed
artifacts demonstrating that the site was inhabited
during the Buddha's lifetime and perhaps even earlier.
The key, Coningham said, was pieces of ceramic painted
greyware, used in South Asia between the 9th and 6th
centuries B.C. The site is clearly right at the center of the
Buddhist holy land, Coningham said in an interview.
It's the only fortified site, it's the only urban site around
and there are no rivals in the region. But wait, for
although Nepal has charged that the earlier Indian work
was politically motivated, India will likely say the same
now, writes Guy Gugliotta of the Washington Post. Full
story follows: (Story Courtesy of Washington Post, April
23/01)
By Guy Gugliotta
He was born in a tiny town called Lumbini, in what is now
southern Nepal. He could both walk and speak at birth.
He told his mother that he had come to relieve the world
of all suffering.
He was called Siddhartha he who has attained his
goals and lived in the city of Kapilavastu until he was
29, when he left home to seek his destiny as the Buddha
the Enlightened One founder of one of the
world's great religions.
For decades Nepal and India have argued over the
location of ancient Kapilavastu, with each nation
claiming the city for its own. Now, two archaeologists
from England's University of Bradford have presented
new evidence that Kapilavastu is modern Tilaurakot, a
Nepalese town about 130 miles west of Kathmandu.
In a 13-foot-deep trench beneath a swatch of gentle
woodland, Bradford's Robin Coninghamand Armin
Schmidt over the past three years have unearthed
artifacts demonstrating that the site was inhabited
during the Buddha's lifetime and perhaps even earlier.
The key, Coningham said, was pieces of ceramic painted
greyware, used in South Asia between the 9th and 6th
centuries B.C. The Buddha is generally recognized to
have lived between the 7th and 5th centuries B.C.
The site is clearly right at the center of the Buddhist holy
land, Coningham said in an interview. It's the only
fortified site, it's the only urban site around and there are
no rivals in the region.
In fact, however, there has been a rival for 30 years the
Indian town of Pipprahawa, about 600 yards south of the
Nepal border and four miles from Tilaurakot. There, in
1972, archaeologists digging beneath a Buddhist
monument, known as a stupa, found a casket containing
human remains and coins bearing the legend: Here is
the vihara[monastery] of the monk of Kapilavastu.
At that time, Tilaurakot's reputation was in eclipse,
because Indian archaeologists had failed to find artifacts
contemporary with the Buddha there, and therefore
deemed the site too modern to be Kapilavastu.
The Bradford discoveries, resulting from deeper and
more extensive digging, will bring Tilaurakot firmly back
into the competition. But they are not likely to settle an
argument in which nationalism and the quest for tourist
dollars ultimately play as large a role as science.
For although Nepal has charged that the earlier Indian
work was politically motivated, India will likely say the
same now, because the Bradford excavation was financed
through the Nepalese government by the United
Nations' World Heritage preservation program.
Coningham said that his team, led by Nepal's chief
archaeologist, KoshAcharya, will recommend that
Tilaurakot be put on the World Heritage list, but would
have done so anyway, because the site represents the
best preserved provincial urban hinterland in South
Asia.
Pipprahawa, by contrast, is clearly a monastic site, he
added, and suggested that the inscribed coins could have
Posted by worldamity on April 22, 2010
Shoot for the moon. Even if you miss, you'll land among the stars.
Brian Littrell
Souvenir 2011-12 13
3rd Anniversary
Lumbini and Lord Buddha
been sent from another monastery, either as a gift or as
relics from a mother monastery to one of several
satellites.
Still, although the weight of evidence may have shifted in
Tilaurakot's direction, it has not tipped the balance.
There are all sorts of problems like this, whenever you
start dealing with prehistoric sites, said Nancy Wilkie, a
Carleton College archaeologist and president of the
Archaeological Institute of America. Even finding
greyware, and even with a radiocarbon date all it will
prove is that there is another site that is a potential
candidate.
The search for Kapilavastu began in the late 1800s after
archaeologists unearthed a stone pillar erected in
Lumbini in 249 B.C. by the Indian Emperor Ashoka to
commemorate the Buddha's birthplace.
European scholars subsequently surveyed the region in
an attempt to match its contemporary geography with
early accounts of the Buddha's life, and with the journeys
of the Chinese monks who traveled to Kapilavastu in the
4th and 7th centuries A.D.
The westerners found little help on site, because
Buddhism had all but disappeared from an area that had
become a buffer zone between the Nepali state and
the[British] Raj, Coningham said. It was very much a
wilderness. There were tigers there.
And although the monks' stories differed, the scholars
nevertheless concluded that Tilaurakot was Kapilavastu,
in part because it was an urban site in a rural area. The
Buddha's father, Shuddhodana Gautama, was a warrior
chieftain wealthy enough to move his son among three
luxurious palaces during his upbringing.
Bradford's Schmidt described Tilaurakot today as a
section of lovely green wooded lowland about 500
yards long and 250 yards wide. It is surrounded by a
shallow moat and covered with trees, with rice paddies
all around, Schmidt said.
There is an intact gate on the western side of the site and
fired brick walls, he added, but all of this is from a later
phase of occupation. The inhabitants of the Buddha's
time built their structures of wood.
When the Buddha died, perhaps in 483 B.C., no central
religious authority was established. Instead, the
Buddha's disciples radiated across South Asia to spread
his teachings, said Boston College theologist John J.
Makransky, and the whole history of Buddhism has
been one of diversity.
Ashoka was instrumental in the early spread of
Buddhism, but its prominence in countries ranging from
Tibet to China, Indonesia, Vietnam and Japan was
cemented by pilgrims and monks traveling to the Far
East along the Silk Road, during the first millennium
A.D.
It was also during this period, between 200 A.D. and 400
A.D., when followers in what is now the Afghan city of
Bamian sculpted the two giant Buddhas that were
destroyed last month by the Muslim fundamentalist
Taliban government.
Buddhism in southern Nepal and India was all but wiped
out in the 12th century when Muslims sacked the
monasteries across the holy land. Although a partial
recovery has occurred in India in the past century, the
theological tradition and its archaeological
embodiment are largely subject to the interpretation
of foreigners.
In most countries, the mythological importance of
[Kapilavastu] has been replaced by that of their own
sites, said Makransky, who is a Buddhist. But defining
Kapilavastu's location will have significance for world
Buddhists, because to the degree that people agree that
it is here or there, it confers legitimacy on the mythology.
Thus far, there is little indication that the dispute is over.
India has long conducted tours to Pipprahawa, and last
year Coningham said at least 1,500 pilgrims visited the
dig at Tilaurakot during the six weeks he was working
there, among them several monks who scooped handfuls
of clay to take with them.
It's very different when you're dealing with sites that
aren't purely of academic interest, Coningham said.
They are alive: People are interested in them not merely
for their ceramic sequences, but for their significance. It
made me a lot more aware.
Source: Nepalmonitor

Success is not final, failure is not fatal: it is the courage to continue that
counts. Winston Churchill
Souvenir 2011-12 14
3rd Anniversary
Lumbini and Lord Buddha
With warm wishes
--Nabaraj Basyal--
(Previous Board Committee Member)
In this world, everyone survives only for their own but
there are few to live and do something for others. Now,
life gave this unique opportunity to you so that you can
perform your best and implement all those knowledge
which you wished for in your life but couldn't achieve.
Achievement is not everything. If you are going through
some unavoidable problems then the continuity of old
process is also a good job. I do agree that we might not
have done a great job but despite of new challenges and
problems we did something that at least needed. Yes,
there is no doubt that the old process should be
continued with the changing scenario &it must be
capable of adopting new changes. The new generation
always comes with the new visions and better style of
facing of new problems, what you can say the rule of
nature. We believe our new committee has the same
quality and we have chosen you for the same.
We know that there is always respect for old generation,
as we did we expect the same from you guys too. One
thing that we must remember is to follow the path & the
guidelines given by previous generation. There is always
a motivation from your seniors. It doesn't mean in any
way that you should adopt & follow the entire old
process. You guys have new vision and ideas, so you
should solve the old problems and face the new change in
your own style, so that impact would be praiseworthy. As
I said earlier the scenario is changing day by day & we are
facing new challenges. That's why the new comer should
be able to handle the change. The most important thing
is to analyze the performance of previous committee and
correct the mistakes they have done.
Definitely, there is always a warm wish for you guys from
us. We are proud of our new committee ,a responsible
and talented committee. We couldn't be happier either.
We will always here for you. Whenever you need help or
guidelines the door of our heart is always open. As we
know this organization is like a lamp of future for us.
Best of luck guys, Go ahead and make your voice louder
like the The Voice of Everest.
(Former Board Member)

O shadow of my soul!
In midst of huddled humans
when loneliness haunts me,
with none a soul around
when I hunt for company,
I just close my eyes
to commune with thee
to find thee there
as always, just beside me.
O reflection of my self!
Thou held me in thine arms
and filled my emptiness
with thy charm,
when my heart was broken,
in despair I was or in pain,
when my bound soul
cried out for liberty
but all in vain.
O voice of my inner sole!
Thou can hear
my silent screams,
thou can see
my unseen dreams,
I a fallen dry leaf
yet thou find in me
that beauty to behold
thine image of damsel.
O Solitude!
Thou art an angel.
The Companion
--Ashmita Acharya--
Kathmandu
CA. Bharat Rijal
People often say that motivation doesn't last. Well, neither does bathing
that's why we recommend it daily. Zig Ziglar
Souvenir 2011-12 15
3rd Anniversary
The Companion With warm wishes
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E-mail: vedicbrahman@gmail.com
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Never, never, never, never give up.
Winston Churchill
Souvenir 2011-12 16
3rd Anniversary --+ =--=
Most folks are about as happy as they make their minds up to be.
Abraham Lincoln
Souvenir 2011-12 17
3rd Anniversary
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n-=. |=a..|r==. r.|z ===
...-z.==. +e =e.+
CA & CMA Santosh Kumar Chaudhary
Faculty of AKN Kailash Thakur
Gold Medalist CA & CMA
Motivation is what gets you started. Habit is what keeps you going.
Jim Rohn
Souvenir 2011-12 18
3rd Anniversary

What's behind every success
--Being Chartered--
CA Club India
Success a word desired by all, aimed by many, tried by
few and achieved by rare. So what's in between those all
to rare?
We all are fantasized by some great persons and their
achievement, but we never ever try to get behind their
success run. Really it's only a matter of one chance, but
what you do in that one opportunity is rest of the story.
What all you already did and what all experience you had
gained till date is the real story. It is always said, Fall 9
times, rise up 10th but never stop
trying. If you can't run, better
walk, if you can't walk, then still
crawl, but never stop moving.
Have you ever noticed that why all
these successful people are perfect
in whatever they do? Are they born
as such? Or they became as such?
Life is that only. If you are
successful, you should be perfect
also, since as you rise higher, the
line of error becomes thinner. With
every step up, your work area
shrinks. And if you are not perfect
at this stage, you will fall and fall
sharply.
Let suppose you have bunch of 100
keys and you are locked in a room
with a disaster up-front. You
anyhow quickly need to unlock
yourself in order to survive. Now
anyone of us would definitely try to
unlock the door with every key of the bunch unless and
until it gets opened. Why? Because we know it is matter
of life. But the problem is we forget this when it comes to
achievement of our dreams. And we fail in trying all keys
to the lock. We give up early start making excuses. Do not
blame you failure on luck, circumstances, environment
or any other person. It's only you responsible for your
success or your failure. Always remember one thing
friends It really all depends on choice. Not
circumstances.
If something is given easily, it is never valued. RS. 100 for
you might not be enough for today's hangout but same
RS. 100 might be a two days meal for another. You may
value a 150 cc bike but another may take it as granted.
Anything given for free is never ever valued except our
Income Tax Act, that too with some exceptions.
The most successful people we know on this earth always
have some common characteristics in them. They are
always passionate towards what
they do, they are totally dedicated
to their success area and most
importantly they are still the same
as they were during days of
struggle. They know how to keep
moving forward without any break,
without any fear of upcoming
hurdles or very uncertain future.
It is funny fact I am now briefing.
We human being has a very unique
feature in ourselves. We believe
more in something not with us,
what is uncertain and what is only a
probability. We never believe in
what we currently have, what is
certain with us and what is sure. We
believe more in future and not
present. We believe more in future
limitations and not in present
capabilities. We like to think
negative but not positive. Prudence
should be restricted to accountancy only, not life. Live
your dreams." Jo tumhara hai hi nahi uspe kaisa bharosa"
A person may succeed at 100th try, he will always be
known for his 100th try and not for earlier 99, but only
that one person knows that his 100th was nothing as
compared to 99 times of trial he failed in. Success doesn't
take time to make you famous but what takes time is the
hard work and patience behind those years. Albert
Einstein was one such person. If you haven't failed means
Be miserable. Or motivate yourself. Whatever has to be done, it's always your
choice. Wayne Dyer
Souvenir 2011-12 19
3rd Anniversary 3rd Anniversary
What's behind every success
you haven't tried anything new, and if you are not doing
something new then how can you imagine becoming
something what others aren't. Every famous person is
known because he/she has something unique in
himself/herself which others don't have. Failure is not a
step to success. Learning and applying from failure is a
real step to success.
I meet students who had a very special excuse after
failing. In their words Now when I am failed, I am sure
that I will be much more successful them others, may be a
bit later. You itself tell that whether this attitude can
make anyone succeed. What failure does with our life is
solely our decision. For every problem of your life, Either
you find an excuse or you find a solution. Making excuse
will lead to another failure in a same fashion and then
story continues. Finding and applying a solution may not
be successful upfront but helps in taking another step
forward to dream run.
To conclude just read below line by harivansh rai
bacchan,
Lahron Se Dar Kar Nauka Par Nahin Hoti
Koshish Karne Walon Ki Her Nahin Hoti
Nanhi Chiti Jab Dana Lekar Chalti Hai
Chadhti Deewaron Par Sau Bar Phislati Hain
Man Ka Viswas Ragon Mein Sahas Bharta Hain
Chadhkar Girna Girkar Chadhna Na Akharta Hain
Akhir Uski Mehnat Bekar Nahin Hoti
Koshis Karne Walon Ki Her Nahin Hoti
Dubkiyan Sindhu Mein Gotakhor Lagata Hain
Ja Jakar Khali Haath Laut Aata Hain
Milte Nahin Sahaj Hi Moti Gahre Pani Mein
Badhta Duna Utsah Isi Hairani Mein
Muthi Uski Khali Her Bar Nahi Hoti
Koshis Karne Walon Ki Her Nahin Hoti
Asaflta Ek Chunauti Hain Swavikar Karo
Kya Kami Rah Gayi Dekho Aur Sudhar Karo
Jab Tak Na Safal Ho Nid Chain Ko Tyago Tum
Sangharshon Ka Maidan Chod Mat Bhago Tum
Kuch Ki ye Bi na Hi J ayj aykar Nahi n Hot i
Koshis Karne Walon Ki Her Nahin Hoti.
There we were with chilling
mornings and darkest nights
So was the time, it was with the month of winter
You and I, we were becoming closer
As the time passed by, still we were together
We exchanged our heart for, so called for forever
You and I promised together,
not to leave one another
There came spring, and the flowers of love
was blooming like never
And beautiful it was getting with the plant and color
But the fat old sun in the summer sky
Oh! What went so wrong, it was not so high
When the change was due to come
Descending on a point of flame
Heaven was changing into hell
The same fat old sun made the plant fall
All the memories couldn't be recalled
Things were destroyed once and for all
Innocently promised hearts were separated
Oh! It was unbreakable wall
Flowers and leaves faded away, abandoned they lay on the
ground
Poor thirsty roots! What it could see, how it was above the
ground
Branch had gone dry on the wall
Creeping with hopes high, every time, everywhere
Oh! It was unbreakable wall .
Solemnity and wall
--Prajwal Kattel--
Laxminagar
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8, CR Road, Laxmi Nagar, New Delhi

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There's always a way if you're committed.
Tony Robbins
Souvenir 2011-12 20
3rd Anniversary
What's behind every success Solemnity and wall
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E-mail: mr.bishwakarma@gmail.com
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==~- - ~= == + +t+ | Love is
sweet dream but marriage is alarm clock =
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- +c =c = +--- == = == :+ -~-
= - = -~- ~c+= + === =-+ c
=-- +- =-= +c ~- ==- ++ -- =c
14 February + ~- + ==- - -c -
--- =:|+ ==+ ~ = = == ~=|+
-+ ==+=: c ~- = += =-+ -=+c
= = ~--=+ -= --- =-= +-- - -c -
-- +== |++= +-= := -::= -= | =--
=-=- + - -c === +=+ ==
+- ==- =s= = =-=: -=- =c -+c =
+=+ =-+ ~=+= =: =:+- - ==- +c
+-
=== = += ==|+ === =- ~|+ =
=+t++ -=, -+:= += ===-~|+ :-, +=+
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--- ~ ~ + - + == = = -== =
== =-c =-= += ~= =|+c |+- =-= -=
==~-c -+:+ += -+:= +== =+ - ~-~=
==~| -+=c -+:+ == +-+ -+: =-+
=--= +=+ ~=+= =+ -~=, =-+ ~=+=
- -~|- === -+:= =+== =+ =+ -~- c
=-=: ----= = +- - ~== c =-+ ~=+ -~=-
-= -+:= -+| =+, +|+ ~| -+:+ +- -=- -
=-- + +- -+:= +=+ ~=+ =++=-~= -+:
+-+ =-+ ~= ~ =-- c === =-=: ===- ++=
:-, -= -+: +- ~== = +- ~== +,
+|+ ~| ++ -= ~- ==c - +== +|
+- + -+ ~= , - - === =+=== ~= =
--=: == c
When it is obvious that the goals cannot be reached, don't adjust the goals,
adjust the action steps. Confucius
Souvenir 2011-12 21
3rd Anniversary

~== =
It's kind of fun to do the impossible.
Walt Disney
Souvenir 2011-12 22
3rd Anniversary
Trust yourself. You know more than you think you do.
Benjamin Spock
Souvenir 2011-12 23
3rd Anniversary

Development of Small Scale Industries:
A Revolution to Economic Success
--Suman Kumar Malla--
CA Final
Sworek, Syangja
As we all know that Nepal has gone through various
stages, phases or we can say revolutions for political
issues. Today no person in Nepal is not aware about the
political issues, revolutions and many more about
politics. Yes!! RevolutionsPolitical were evolved in
order to combat wrong system, for democracy and most
importantly for the CHANGE. Perhaps such revolutions
were supposed to be good as per the time requirements
and circumstances, for freedom, for better system or for
any other purpose. But out of all the above it is very
unfortunate to state that along with the above reasons for
revolutions we left a reason to revolt. We forgot economy,
prosperity, and many more economic issues.
Collectively, we forgot to initiate a Revolution,
Economic Revolution. Had we done or initiated this
revolution along with other revolutions Nepal could have
been a country with titles Rich Developed
Successful etc across the globe. But the bitter truth and
fact is world know our motherland as Poor,
Underdeveloped, Unsuccessful which are unhearable
and unbearable titles for a patriot Nepalese. My
intention is not to put on shadow to the political
revolutions, other nice things about Nepal but to
highlight the mistake we have done in the past. The
mistake was we put the economic change as our
secondary agenda rather than primary agenda of our
revolution.
But it's not time to be worried about the past mistakes
we've done, it's time to recollect and show our energy,
dedication and patriotism for the economic
development of our Motherland. It's not the time to
compare ourselves with others and stop working for
betterment thinking that we could not reach their
standards. We must have the attitude and motto like
"Yes! We can do.", "If they did, why can't we".... If we
dream to have such attitude the Prosperous Nepal,
Peaceful Nepal, well developed Nepal & many more is
waiting us in the very near future. The only thing we must
do is to dream about a beautiful and prosperous Nepal
and fulfill it and be a part of economic revolution from
today itself, not tomorrow. Revolution should be started
from our own home. If we wait someone to start
Revolution will go just in vain"...It will be just a word of
dictionary waiting someone to open it study it and apply
it.
Economic revolution would get a point or a right path if
we dare to start an industry of our own utilizing our local
resources because "Industry is a synonym of a country's
economic development. Industries established with
local resources, efforts are classified as "Small Scale
Industries" by economic studies. In most of the
developing countries like Nepal, Small Scale Industries
(SSI) will constitute an important and crucial segment of
the industrial sector. They will play an important role in
employment creation, resource utilization and income
generation and helping to promote changes in a gradual
and phased manner. We have high amount of unutilized
resources across the country. Those unused resources are
staring to the people of every corner of the country and
perhaps joking on us how foolish we people are. We have
many mountains with full of death curing herbs, we have
many rivers flowing with their sweet whistles and many
more.. We have just more than enough resources the only
thing is that we don't have safe hands to utilize them
through a group effort contributing towards the nation's
economy without degrading the sources of our
resources. Such unutilized resources should be utilized
through primary level i.e. local communities and hands.
SSI development will contribute less export of manpower
of the country, better purchasing power, high per capita
income and most importantly it would be the backbone
of the country's economy. SSI development would bring
smile on a child's face, smile on a wife's face, smile on old
father's and mother's face of a person who exports
himself in search of employment in a Golf Country with
different culture and climate far from his parents and
Motherland. I think there is no any single home in Nepal
in which there is not a income form foreign remittance.
We are dependent upon others. It is a bitter truth of our
country. We are not really free. We won't be able to taste
the taste of freedom unless and until we become
economically strong and independent. We will bring
happiness and smile on our generations if we are free
economically strong and independent. We will enjoy real
You must do the thing you think you cannot do.
Eleanor Roosevelt
Souvenir 2011-12 24
3rd Anniversary
Development of Small Scale Industries: ...
democracy if we can live on ourselves. And that freedom
is possible only when we tend to develop, enhance and
support the Small Scale Industries.
Revolution or Development on SSI means better
utilization of resources, better market conditions, proper
and easy way of transportation, use of enhanced
technology etc. Once we start contributing on SSI's the
big projects on transportation would be automatically
generated, the big projects on hydro project and many
other capital intensive projects would be generated
because SSI's are the main element to motivate, regulate
and enhancement of big projects which can change the
country's figure and reputation as well. Recently, there
are very few numbers of SSI's in Nepal. It is one of the
main causes of less economic development of Nepal. A
proper system, policies, plans and their formulations for
the development and enhancement of SSI should be
regulated by government. In a recently conducted
program by Small Scale Industrialists of Nepal Prime
Minister Dr. Baburam Bhattarai ensured that
Government Bodies are made obliged to purchase the
domestic products although they are expensive than
other foreign products by 15%. It is a warm and
welcoming decision taken by the government for the
betterment and enhancement of SSI's. However it may be
helpful only in short run. For enhancement of SSI's
proper policies regarding technology implementation,
better utilization of resources, quality product,
competitive product in international market, better
local market condition, better logistics system, better
storage system etc should be formulated and most
importantly implemented.
Finally, friends it's time to wake up, it's time to put our
hands together for a "Economic Revolution" in order to
take out our Motherland from the problems called
"Poverty", "Underdeveloped", "Unsuccessful" etc..
Maybe our old wounds teach us something. They remind
us of where we've been and what we've overcome. We
should learn from the political revolutions, learn from
our mistakes, learn from the problems we faced, learn
from the pain of wound that every Nepalese had got and
contribute towards a Prosperous, healthier, independent
and a more peaceful Nepal. Time has come to show who
we are to the globe. Jay Nepal
-+ ++= = ==
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Action will remove the doubt that theory cannot solve.
Petryl Hsieh
Souvenir 2011-12 25
3rd Anniversary
Development of Small Scale Industries: ...
==++ ==

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= --=+ =+- =c CA +t-=: = = Student =-
~|+ c, =+ Date of Birth = English = Transaltion
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=+ c
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=- - +- = c- +- c- ~- -+= ~-+ -= ==- c
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estimate = - ++ == = = =c Private + ==
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=c =-- ==-== =| +t- =c- +- +- =c-
+ record c + + c- ~- = :+ c-
Using no way as a way, using no limitation as limitation.
Bruce Lee
Souvenir 2011-12 26
3rd Anniversary z.t-nn= ..zn.|
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===== =- +=c +- ~- =c +- +== =-- c - -
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=== =+= = t ~ t += c =- - =- +-
- +c -+: = -c , =- = +- = c , =- =+-
c +- = ~+ =-=+- += =- c
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It does not matter how slowly you go as long as you do not stop.
Confucius
Souvenir 2011-12 27
3rd Anniversary
z.t-nn= ..zn.|
DO WE KNOW SOMETHING ABOUT ICAN?
Membership
The membership of the Institute as of 31st August 2012 was
601 Chartered Accountant (CA) and 7279 Registered
Auditor (RA) among them 526 CA and 6697 RA hold
Certificate of Practice (COP). Out of 601Chartered
Accountant members 124 are qualified from ICAN. This is
a remarkable result and a milestone achieved by ICAN in a
very short span of time. All of these young professionals
are placed amicably and highly regarded. It gives us all a
sense of belonging-ness and pride when the employers of
these talents praise about their work quality and ability.
Membership, COP and Auditing Firm Status
Total CA Members: 601 Total RA Members: 7279
Qualified from ICAN: 124 RA B: 3367
Total CA COP Holders: 526 RA C: 1611
Total CA firms: 431 RA D: 2301
Total RA COP holders: 6697
RA B: 3117
RA C: 1474
RA D: 2106
Total RA Firms: 1412
Education and Training
Due to overwhelmed response received from the students
toward pursuing the Chartered Accountancy Course, the
Council of the Institute realizes the importance of
education and training and with limited resources, it has
provided quality education to the students. Upto 31st
August 2012, total number of students enrolled in
different levels of Chartered Accountancy and
Accounting Technician Course is as follows.
CAP I/ Foundation Level: 6903
CAP II/ Intermediate Level: 3306
CAP III/ Final Level: 561
AT: 130
The number of students has been increasing rapidly
which drew attention to consider this development as a
trust and confidence bestowed in accounting profession
by the young talent. ICAN has established the scholarship
fund to help the needy and brilliant students who would
otherwise choose their career in other field of study. The
fund is flexible enough to accommodate all types of
contributions. Till date, about 77 students have been
received full and partial scholarship in different levels of
CA education under ICAN. Apart from CA education,
ICAN has introduced Accounting Technician for the
production of middle level accounting professional in the
country and till date 130 students have enrolled in AT
Course and three students have completed the accounting
technician course.
Before the introduction of ERP, firms were run manually.
So, do we need ERP in order to succeed? If a firm is very
small in size, caters to the small market, and has very
limited scope, then it may thrive without ERP. But today
business is operating in more complex environments
with sophistications in products/ services and
technologies. Also, a country like Nepal, a single group
does not necessarily build the different components of
products; Nepal is in the era of multi-site, distributed
production, where different groups situated in different
parts of the world develop the components of a system.
Here, managing the activities of a firm is a daunting task
for entrepreneurs. Appropriate control mechanisms and
procedures need to be implemented so that the business
processes do get out of hand. There are a lot of myths that
surrounds the concept, implementation and practice of
Nepal. Very often businesses in Nepal are reluctant to
initiate ERP because of wrong notions. Some of the
common myths about ERP are as follows:
Myth 1: ERP means more work and procedures
Properly implementing and managing an ERP system is a
challenging task. The transition period from the manual
processing to ERP is challenging as new skills have to be
learned; new procedures and processes have to be
followed, and so on. Many employees believe that ERP
Common Myth of ERP in Nepal Market
ICAN Journal: The Nepal Chartered Accountant, September 2012
Compiled by
-- Anup Uppadhyaya
CA Final
I hear and I forget. I see and I remember. I do and I understand.
Confucius
Souvenir 2011-12 28
3rd Anniversary 3rd Anniversary
will add more work, make the work more difficult and
will force unnecessary procedures. However, if the
management and the implementation team do their job
properly, ensuring that the employees are told what to
expect and given proper training, then the transition can
be smooth. It's about making employee getting used to
the new system that allow employees to understand the
potential benefits and the effort saved through
automation of talks and jobs. New ERP tools automate
many of the repetitive and tedious procedures/
tasks/processes, making business process easier for
employees.
Myth 2: ERP is high-priced. Only multi-national
corporations can afford to it.
It is true that sophisticated high-end ERP solutions with
large functionalities are very expensive. Thanks to the
technological advancements and local software
developers in Nepal, ERP can be easily available in all
sizes and shapes. Many local companies provide
customized ERP package to companies based on their
business knowledge and industry experience.
Myth 3: ERP is just for Manufacturing
Organizations
This assumption is basically due to the way in which ERP
was historically adopted in Nepal by manufacturing
firms. In the manufacturing, MRP (material
requirement planning) became the fundamental
concept of production management and control. This
concept unfolded from inventory management of
materials, personnel planning, distribution planning
which in turn became MRP. New MRP incorporated
financial planning, human resources management,
distribution management as well as management
accounting. The latter editions of MRP cover all areas of
enterprise mainstay business and eventually came to be
called ERP; that's why in reality the concept of ERP is not
limited to any particular segment of industry.
MYTH 4: Comparing ERP functionality lists is a
good practice for initial screening of vendors for
your project.
Features and functionality lists are of nominal value in
the selection of ERP package. A single line in a list may
represent a world of functionality in one software
packages and very little in another. Even if the desired
functionality is fully supported in the software, actually
making it work for your specific needs may make
implementation complex and cost prohibitive. Referrals
in your industry are a much better benchmark. As the
implementation team is just as important as the software
in terms of successful projects, referrals from industry
representatives regarding the implementation team are
the second most valuable indicator.
MYTH 5: ERP will be live in just a few months
It is more likely that the financial part of the ERP will go
live in a few months rather than the whole ERP system.
Financials are fairly simple to implement and in most
firms the financials are already under control. ERP major
value addition is not in the accounting, but rather in
other parts of the operation and perhaps in tying those
other parts into the financials. Modeling and effectively
managing operations in an integrated ERP system may
take years to implement. In fact, it is a continuous
improvement process. Ultimately, the ERP must be
flexible enough to accommodate operational changes
indefinitely. There is no debate that ERP plays a major
role in success of business. The choice of ERP packages
should boil down to common sense, not common myth.
Particularly when the economy is challenging and it is
essential to invest properly without sacrificing the
benefits of transparency.
Comment from Major local ERP developer to major
industries For almost a decade we have had business ask
for demonstration copies of our ERP software, so they
may play with it at their leisure. For years we have said no
and we've done so with good reason. An ERP package is
an advanced system. It isn't Microsoft Office and it isn't
an iPhone. You can't simply turn it on and expect it to run
without training.
ICAN Journal: The Nepal Chartered Accountant, September 2012
Your work is to discover your work and then with all your heart to give yourself
to it. Buddha
Souvenir 2011-12 29
3rd Anniversary 3rd Anniversary
==-=, -== =
-== ==-== - -- -+= =| -= =~ = =
--+- -= = -= -=- ==-= =+ +-= -=
-+= ==- + =| -= = =- - =--+ =+,
office + pressure class + ~=~=+ = --= ==
-+= -= =~ |+ =- =-+ -+- =-- =- =-++
==: = =a=- -+= - = =-+ -+= +- ~--
=+==- =c - =-+ = =-=: ==== = =
-- === -=:+-==- = -= senior = -
~:-=: ===
= =, = =a=- ~-- - =-= =+ + =: =
souvenir =+- = =~ +-==- ==+ =c = souvenir =
Board Member ~|+c = Board = =+ ==~-- += += -c
== ===- += +c = = =+- === =-+ -~: --- =
=a=- ~-- -= ++ c
== =~= == ~=+ =-= =+ + =-=-- ===: -==+
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- - =-++ ===+ = =-=-= = -===:
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- Abraham Lincoln Daya Bir Singh Kansakar =--
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=== =:|+ c = -- ~== - s=+ == ~==- -
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=+ - = --= -+ + c ~- = -== , Board member
+ =+ :- = - = =+ Facebook + HNSG Page =
== == =--+ = ==- =-~|+ c, == -
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|+|+ =-= =:| -= == =+= ~|+ ==+ =-+ -=-
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= == - +-=, +-= , - +- =- +:=-==
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= --= -+ c + -+= -= =-= = =-+= -+= , =
== +- = --= -+==: =- +~= +~- = c, =-
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=- = += +s=- ==: ==~-= = - =--
=:= c c += =:+-+=- =+
==: =--= - |++=+ -- =-+-+ +- =-- - -+=
==: ==~-= =-+ =+=: =--= =- =+ == ==
- -:+- c- = == =-+ -==: =-- ~-
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=+= = ~- ~+=- -===: - =c = =+=- =
= ==+-= |+-= +| -= - ==: t= ~-
-= ==~- c
Hence, Let's unite to become an example for others to be
united. Long live Nepal and it's Unity.
n== (~...)
=. =.., = =.
Nobody can go back and start a new beginning, but anyone can start today
and make a new ending. Maria Robinson
Souvenir 2011-12 30
3rd Anniversary 3rd Anniversary ==-=, -== =
The ideal education system I kinda dreamt of
--Suraj Basnet--
It was 7:30 a.m. in the early morning. I was about to drop my
brother to his school. All of sudden, I received a call from my
aunt. That call literally shocked me. That might bemused to
read the line that call literally shocked me. But friends I
have to say yes it did.
You might be pondering about the reason. But before
making you ponder about the reason, I will let you know
what the damn reason is. The reason was her (aunt)
daughter was not able to get admission in the college for BBS
simply because she could not score minimum required
marks in Grade XII.
You might giggle by coming to know about the reason. You
might even lament me for writing such a bullshit article. But
for me this is what is to excruciating to tolerate. Yes my
friends, not getting the chance to enrol into college or
stream you lour to simply because you haven't done well in
the past.
Within a split of seconds for might question of I had been
through the same experience and had been in the
doldrums. Let me confess my friend I never had been
through such experience.
The point I am trying to make here is that our education
system is somehow responsible for making us feel bag of
bones. My question is why our education system is haunted
too much by the past. How our education system is so
confident that the student who couldn't do well in the past
can't do well in the future.
The prerequisite of minimum marks has left me gasping. I
just wonder how a mere physical certificate could be the
true measure of the student; here in the mean time I am not
undermining the importance of certificate. The crux of the
matter is our education system is too much powered on the
certificate being obtained but not in the knowledge being
gained.
It is crystal clear that it is not only the mental ability that
plays an instrumental role in securing good marks, equally
important is the conducive atmosphere of home & society
that promotes unfettered imparting. But not all the
students are lucky enough to get the right kind of
environment even though they might be as equally capable
as other students are.
The irony is that our education system doesn't take into
account those aspects (environment, facilities) which have
a significant bearing not only in their academic
performance but also in their overall physical and mental
development.
We do lack the education system that does test the raw
intelligence of child and yet the same time makes him ready
to face the challenges that confront the contemporary
society.
Needless to say our education system has failed to
encourage us to not to accept the circumstances as given but
challenge the given circumstance to create a new norm. It
has failed us to be an individual who is being propelled
forward because he has the wisdom to apply the knowledge
at hand, the vision to chart the way forward and influence to
carry his team forward with himself. More importantly it
has failed the whole generation to be to be tearless in
carrying their own path to pursue what they think is right
irrespective of what is considered the norm or the tried and
tested way. That's why we Nepalese people are where we are.
All this seems depressing but gloom is useless emotion. So,
friends through this article I am trying to figure out what
sort of education system we should have if we want our kids
to discover the treasure trove of opportunities within our
society and country as a whole.
First and foremost, our education system must ensure that
in the learning experience of child, there must not be a
disconnection between learning and solving problems. Our
education system must encourage our kids to push their
limits and illuminate many a life with their ideas and
determination to make a difference.
We should have the education system that recognizes the
ingenious of exemplary thinkers. It should give the
confidence to our children to believe that they hold the
power to transform not only the society or community
where they are living in but also the country and world as a
whole.
The education system should not only encourage the
students to obtain good marks but at the same time it
should be able to encourage them to harbor the desire to
pursue something big. We need an education system that
allows us to evolve into a responsible, sensitive & tolerant
citizen, proud of his/her root, yet willing to embrace and
meet the challenges of tomorrow.
All that we are is the result of what we have thought.
Buddha
Souvenir 2011-12 31
3rd Anniversary 3rd Anniversary
The ideal education system I kinda dreamt of
EXCUSE ME 3
--UMESH THAPA (KANCHA)--
"Ek mein aur Ek tu, dono mile is tarha" the song kept on
going. All I did was try and link up the song with my life.
Akansha, damn how fast she has become one of the basic
necessity of my life. I never thought she could just come and
bring a drastic change in my life. I had started to like her, her
company and almost everything associated with her. Seeing
her smile could make my day. Opposite sex attract and even
gravity isn't can't and isn't responsible for it. Hence, proved.
Ureka Einstein!!!
Going through those romantic hindi songs in auto I just
couldn't figure out how fast we reached Central Park. She
insisted on visiting the main park and how could I've denied
such a beauty. Come on, I'm just a normal guy and I love her
man.
YES, I do!!
We entered the park passed through the security check and I
picked up her bag. She looked at my face and smiled and what
I felt?? I don't have words to describe it. For me she is the
most beautiful girl in this world I don't even count Miss
Worlds in front of her. That smile, YES that particular smile I
felt like I can live rest of my life seeing her smile. Anyways we
entered the park. Water Fountains, plants, greenery and how
can I forget about the couples bracing the park. And now this
creates a great awkwardness. We two aren't in a relationship
but yet are here on a date (at least I thought so) and I had no
clue about what to do next (by now you would have guessed it
was my 1st date, in fact it was).
She was looking around and complimenting about the
beauty about the couples she saw and I was just looking at
her; her body, her hands, her figure (bad boy). Something
inside me was shouting and shouting loud to hold her.
"Come on hold her hands, she won't deny" this was what
came into my mind time and again. I just couldn't control
myself and held her hand. She abruptly looked at me. I was
clueless I was all red and I was speechless. Seeing me go red
she laughed out loud. Seeing her laugh just brought down my
heartbeat which had almost gone to its utmost level. I gave a
smile and held her finger into mine tightly. I just wanted to
make her feel my love. She held my hand tightly and we too
kept on looking at each other's eye time and again. She would
then wink her eye and smile and believe me I saw an angel
there. The angel that was sent for me, the pair that god had
made for us and I finally found her. I was in mad love the
typical teenage love. I would die to see her smile. We found
out a place for us to see just in front of the water fountain. On
either sides we got love birds busy in loving each other, busy
feeling each other's body each other's lips. We were both
clueless. She was staring at me and I was staring her. I was
getting addicted by her mysterious eyes and my mind is
playing a song inside me so loud "I wanna grow old with you, I
wanna die lying in your arms". I was having a dream date. She
closeness increased, hands still tight and she came closer to
me. I could feel the smell of her hair, the smell of her body. I
could see her marvelous lips coming closer to mine and I just
kissed her and closed my eyes. "Man mein laddu futa" this
was what came into my mind at first. But wait she wasn't
responding to my kiss. Is something wrong?? Was it too
early?? Oh My God what have I done these things started
haunting me and I stepped back. She was all red. She had
tears in her eyes. I was numb I just didn't know what to do. I
tried to convince her. I kept my hand in her shoulder and
pulled closer to me and with all the guts I had inside me
proposed her. "I love you Akansha. Will you be the girl of my
life??" She kept silent for a while and my heart had already
started to shrink. Please say yes please yes this was coming
into my mind. I just looked at her waiting her to reply to the
feelings of my heart. And guess what?? With a smile on her
face she came closer to me and sealed my lips with hers. I
kissed her back like a desperate creature, the lion that hadn't
had flesh for a while (you imagine the rest).
YES!! I just got accepted from my love. She too loved me. She
too had fallen for me. I wasn't the only one. My love has
succeeded (at least I thought so at that moment).
Sitting there and staring at those fountains holding each
other, we had almost spend 4 hours together and believe me
the those hours had passed like some minutes. I wasn't just
not ready to separate and go back. I just wanted time to get
stuck there. She and me together and the Central Park, I just
wanted to remain there for forever.
We got home very late the clock had shown past 10 already. It
was a late night for a girl and obviously I knew she had been
out so late for the 1st time. I could see the tension on her head
about the hostel gate being closed. It was my duty to drop her
to her hostel. We got out of auto and started to take a walk to
her hostel and YES, we still had our hands held together. We
were so happy to be with each other, to fall for each other. She
too loved me. Guys the girl whom I had been following for so
long has accepted me. Damn, how near is your hostel from
Metro Station, I felt so while bidding her bye and good night
and of course "Ek hug toh banta hai boss"!!
(Continuation of Sanjeev Timalsina Excuse Me Series)
Pleasure in the job puts perfection in the work.
Aristotle
Souvenir 2011-12 32
3rd Anniversary 3rd Anniversary
EXCUSE ME 3
I was just on my way to returning my room and I get a call on
my mobile.
"Hello, that cute you already started missing me?"
"No stupid! I've a problem. Hostel gate isn't being opened."
And now that's a great problem to deal with. I put the call
down and returned back. I saw her standing in front of her
hostel and ringing the bell and no one was responding to it. I
suggested her on calling one of her friends inside hostel. She
called Aastha, a common friend of us, her roomy too. After
calling her, the respond came from the other end that the
hostel in charge was angry and she would try her best to
convince the warden to open the gate. We both waited
anxiously for the gate to be opened. I had already started
feeling guilty about keeping her that late. "I should have
taken her back earlier. It is all my fault", these things were
haunting my mind. And after some minutes I see the door
being opened and the Hitler faced warden was shouting
Akansha to enter the hostel. "Damn, Had Hitler been a lady,
she would have looked just like you" this was what I thought
about the lady warden. At last, a big thank you to Aastha, you
saved me girl.
Shit, my battery went down. Fuuuucccc this piece of shit
turned off. I rushed to my room. Roomy opened door and
had that sarcastic smile in his face.
"What??" that was all could say.
"Nothing!! Seems like you had a great day" he replied.
A just smiled and got to my room, changed myself, set my
phone to charge and had my meal. And after returning what I
see is, 10 missed calls and 5 messages in my cell phone, all
coming from Akansha. I started going through each and
every messages.
"I love you" "I miss you" "Please pick up my call my stupid"
"Where are you?" "Arrggh.. pick up the call"
The message showed these things. I abruptly called her. And
within a ring she picks up the call.
"My Stupid, I love you"
"I love you too, pyari"
"Had your meal?"
"Nah, I just felt like talking to you and started calling you but
you didn't pick it up, you are so bad." she said in her soft voice.
"Its not like that babe, I was out to have my meal"
These kind of lobby duby stuffs became our routine. Night
long calls, 100's of messages, thousands of I love you in a day
was just normal for us. Looking at cell phone time and again
and waiting for calls and messages had a different kind of
great feeling. A day without seeing wasn't a good day
anymore. A class to attend without her wasn't interesting
anymore. In short, life was not beautiful without her. We got
addicted to each other. Meeting each other, going out on
dates, spending private time with each other was all we did.
Of course, we studied too. And bunking some classes is never
a crime. In short period of time we came very close to each
other. The love between us was growing day by day. We both
were perfect for each other. Life seemed so beautiful, so full
of colors.
"Buda, Kanchu, Kalu, Badar, Stupid" these were the names
given by her to me and believe it or not I just loved to hear
those words from her. And what did I call her?? "Pyari, Budi,
Kali" that's all I could think of!!!
Time went by. Classes were over. We had exams ahead of us
now. She was planning to go to Nepal. And I had to stay here. I
just couldn't leave because of the exams. I had my exam
center in India and she had in Nepal and it was the most
stupid thing to do. Well, what could we have done except
wishing each other good luck for the exam and staying safe.
The day to leave finally came, with a heavy heart I took her to
airport. I hugged her tight, took her hair from her face and
kissed her forehead, wished her luck for her exams. She
hugged me so tight that I felt of not letting her go away. I
could feel her heartbeat, I could feel the pain in her heart of
being separated. But we had that positive attitude of being
together in a long distance relationship too. Well, it's time to
bid bye then.
"Good Bye my love, See you again. I'll be waiting for you."
I returned back to my room. Delhi seemed a bore for me. I felt
being alone. I just wished she was here and she wouldn't
return back. But I could do nothing then wait for the day to
get together and enjoy again.
My cell phone shows " Akansha, calling"
"Hey!! Haven't taken off yet??"
"Nope!! We are just ready to take off. I'll take off in some
minutes"
"Great!! Have a safe journey dear" "You too stay safe my love"
"I just called you to say I love you just before I take off"
"I love you too babe !! "
"I will miss you and your love!!"
"Me too!! I'm gonna miss you badly"
"Ok the plane is about of take off!! Got to go now kalu.. bye!!"
"Bye"
And my laptop was playing "Dooriyan bhi hai jaruri, jaruri
hain ye dooriyan .. "
God helps those who help themselves.
Benjamin Franklin
Souvenir 2011-12 33
3rd Anniversary 3rd Anniversary
EXCUSE ME 3
=-
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== +=== += =- ==+ ==+= a= +-
:== + c - +=- c- === =+ ~= =
~= s
That some achieve great success is proof to all that others can achieve it as
well. Abraham Lincoln
Souvenir 2011-12 34
3rd Anniversary 3rd Anniversary
+= c, -+ -== ~= s ~| +- +== =+ ~=~- c
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==+ =s= -=- - =- =t +=-++ z
+-|+ c = +-+ = +| +- +- ==:
A jug fills drop by drop.
Buddha
Souvenir 2011-12 35
3rd Anniversary 3rd Anniversary
=-
==~c = +- =+ =-=c = ~=
=-=, - = - c ==+ = =s+ =+-
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-+= + c- -+= + -+=
A.K.N. Kailash Thakur Classes
CA-CPT Classes
Director
Kailash Thakur
Head Office:
S-547, Ground Floor, School Block, Mother Dairy Road, Delhi-92
New Office:
1/10, Ground Floor Surana Bhawan, Laxmi Nagar Metro Station Red Light,
Main Vikas Marg Delhi-92
CA / CS / CMA
We are what we repeatedly do. Excellence, then, is not an act, but a habit.
Aristotle
Souvenir 2011-12 36
3rd Anniversary 3rd Anniversary
=-
My Fair Share
Women's Political Representation
--Ashmita Acharya--
Kathmandu
Women constitute almost half of the population of the
world; still they lag far behind in terms of political
representation to their male counterparts. Women
happen to constitute, unfortunately, only around one-
fifth of the political leadership of the world. Still they are
governed by males. Will women ever get their fair share
in political representation?
Political Representation
The concept of Political Representation is simple, yet
complicated. Everyone seems to understand it but they
hardly consent on the common definition. Hannah
Pitkin had presented one of the simplest definition :
represent means make present again. In politics,
representation refers to the action of an individual or a
group of people standing in for other people. In other
words, the exercise of presenting general public's voice
and opinion by those people in the policy making level,
can be loosely termed as political representation.
Common understanding of representation is
representative democracy, where certain people are
elected who represents their constituents. On this basis,
Cotta def ined political representation as an
institutionalized system of political responsibility,
realized through the free electoral designation of certain
fundamental political organisms (mainly Parliaments).
However, the fact remains that this definition does not
meet the need of explaining this rather broad concept.
Intrinsically, the principle of political representation is
complex as well as multidimensional. Political
representation, nonetheless, can be explained on the
basis of its four major components, i.e. , representative,
represented, opinion and political context. Four theories
of representation established by Hannah Pitkin include
formalistic, symbolic, descriptive and substantive
representation, of which we would briefly talk about
descriptive representation as it views representation as a
means of standing for the represented. Descriptive
representation is an extent to which the representative
identifies itself as and reflects and replicates the features
of the represented. One of these features includes gender
among many, which is our main concern.
Gender differences in Political Representation
There may be some who views gender as an absolutely
irrelevant factor and they might argue that other criteria
(such as political status, perception, merit, social work,
qualification, etc.) should be met rather than choosing a
candidate on the basis of their gender. Some would
disagree to this argument stating gender-balanced
parliaments would better address women's interests and
may bring about changes in strategies towards equality
and equity. The question arises whether gender should
be a deciding factor in political representation. My
personal view is that considering gender in political
representation is not an absolute solution for all the
problems in the world, but increasing women's
representation in politics surely is one of the pragmatic
ways of empowering women. After all, when female
politicians represent women, they are better able to
identify their representatives.
Almost half of the world population (49.76%) is female,
still they constitute only 20.2% of the total
parliamentarians worldwide. Even in case of Nepal,
women constitute 50.40% of the total population. But if
we see the data of women politicians, it is disappointing.
For instance,
women representation in parliament under the
parliamentary elections of 1991, 1994 and 1999 was 2.9,
3.4 and 12% respectively. However, Nepali women's
representation was increased through the Constituent
Assembly Election on 2008. Only 191 women leaders
were elected, out of 575 seats; and 6 were nominated by
the cabinet, resulting to 32.8% women in legislative
parliament.
Have we come far enough then? Though Nepal now
stands on the 14th position globally to have women
representation in the legislature parliament, does this
Notice that the stiffest tree is most easily cracked, while the bamboo or willow
survives by bending with the wind. Bruce Lee
Souvenir 2011-12 37
3rd Anniversary 3rd Anniversary
My Fair Share...
mean our national legislative is gender-balanced? Our
concern is whether the limited presence of women in
politics is hindering public policies.
Women's political representation can be understood by
these indicators:
Percentage of women in legislature
Number of women in the government
Position of women in the government, party and
ministries
We call ourselves democratic republic. But are we, in the
true sense? Democracy and republic system should be
inclusive, participatory and representative. How on
earth are we democratic republic when women do not
share equal political rights with men? How can we call it
representative when women are half of the population
but only one-third of political representatives? Do we
have women in key position in political arena? How
many women have we known as party leaders or in key
position in any political party, or ministers or key
position holder in ministries? In this context, can we
even dream about having a woman as a prime minister, or
even a president! Unfortunately not!!
What shapes Women's Political Representation?
Gender differences in political representation are guided
by many constraints, namely institutional and societal
constraints. Women's political representation is
influenced by both of these factors. However, all of these
elements are intertwined and play a crucial role in
determining political representation of women. For
instance, political system of any country more or less
reflects its society, thereby societal components bearing
direct inf luence on institutional (i.e. political)
dimensions as well as social system being guiding by
particular ideologies (such as religion).
i) Ideological Constraints
Women's exclusion from politics is mainly due to
patriarchal set of thinking. It constructs hierarchy and
presents women as inferior to men. Women are
supposed to be in domestic domain in the homely role of
a mother and a wife whereas men are thought to be
capable of governing (in this case, governing both private
and public domains). As all other spheres of lives, politics
equally is male-dominated.
ii) Institutional Constraints
Electoral systems such as majoritarian or First Past the
Post (FPTP) and proportional representation(PR) also
determines women's representation. Women have a
slightly greater advantage under PR system than under
FPTP system. The PR system assures representation of
minorities as well, thus rendering itself to be more
suitable from the gender perspective. Male-dominated
structure of political parties does not represent women
perspective fairly and that too hinders women to acquire
position of power. However, gender-quota system can be
an effective instrument for the inclusion of women in
mainstream politics as well as in the political
representation. Hence the PR system and gender-quota
are equipment for positive discrimation.

iii) Societal Constraints
Women find it very difficult to take part in politics due to
their domestic role. Traditional gender norm does, in
fact, limit women's mobility, which encourages men's
dominance over politics such as any other social
spectrum. Religious background, educational
qualification, economic status of women are some of the
societal constraints that hold back women' s
representation in politics.
Political Representation of Nepali Women
Despite the momentous input from Nepali women in
bringing about political changes in the country, they
have limited role in political representation, mainly due
to traditional gender stereotypes in the Nepali society.
Especially in Hindu society, women are much more
oppressed than in indigenous and tribal societies.
Having to carry out domestic role of mother and wife,
women hardly get opportunities to participate and
represent in politics. Even no Nepali political parties
have made any efforts to address the gap between male
and female political leadership. Another major factor in
limited political representation of Nepali women is the
perception about politics, as it is thought generally to be a
dirty game where not even educated women want to
A goal is not always meant to be reached, it often serves simply as
something to aim at. Bruce Lee
Souvenir 2011-12 38
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My Fair Share...
jump in. Those women, who are in mainstream politics
too, in one way or the other, somehow are related (as
wives and daughters) to men who are politically
powerful.
However, since the promulgation of the Interim
Constitution of Nepal, 2007, situation has quite
improved than before. Article 63 of the Interim
Constitution enshrine the principle of inclusiveness and
proportional representation of women, due to which
women's representation in politics was drastically
increased. The Constituent Assembly Member Election
Act, 2007 divided the seats under PR within the five
major groups based on their existing population, which
included Madhesi (31.2%), Dalits (13%), indigenous
(37.8), backward regions (4%), and others (30.2%)
having mandatory representation of 50 percent women
in each group. Hence, CA election holds a prominent
place in the history of Nepali women's political
representation. Through the FPTP system 30 (12.5%)
women were elected out of 240 seats, through the PR
system 161 (48.05%) women were elected out of 335 seats;
resulting in 197 women (32.8%) became the part of
Constitution making process.
If we look at the political history of the nation, we see very
few women leaders. From the times of Mangla Devi
Singh till today, we still are in that phase from where
there is a long way to go, especially for Nepali women in
terms of political representation. Dwarika Devi
Thakurani was the first woman minister in 1960. Shailaja
Acharya was appointed as the Deputy Prime Minister,
which, in fact, is the highest post a woman leader has
achieved. Deputy Speakers Leela Shrestha Subba (in
1997) and Chitralekha Yadav (in 1999); Vice-Chairperson
of the Constituent Assembly Purna Kumari Subedi (in
2008), Sahana Pradhan, are the few women leaders to
have reached such position of power. Today, UCPN-M
leader First Lady Hishila Yami, CPN-M spokesperson
Pampha Bhusal, NC leader Sujata Koirala, UML leader
Bidhya Bhandari, are very few woman leaders to have got
the higher posts in their political parties.
Though these popular names might suggest the women's
representation in Nepali politics, but there is a long way
to go before we reach the goal of gender equality and
women's equal representation. It is a pity that in this era
too, Nepali political parties fail to realize the need of
gender equality in politics.
Way Forward
Universal Human Rights Declaration of 1948 (HRD)
states in Article 21 that every citizen of a liberal
democracy should have human rights like the right to
take part in the government of her or his country, directly
or through freely chosen representatives. Article 2 of
HRD states everyone is entitled to all the rights and
freedoms without distinction of any kind such as sex or
other status. Equality of opportunity, therefore, is a
human right. Equality of opportunity in politics is a
human right. The Women are, as in any other sector,
capable of becoming political party leaders, ministers
and also prime ministers. The concept of women's
political representation realizes same spirit of this
fundamentally important human right of gender
equality.
Some measures can be taken in order to promote
women's representation in political arena. For instance,
socio-cultural, economic as well as political barriers
must be realized and diminished, in order to attain the
goal of women's equal representation in politics.
Similarly, women's access to education and health must
be promoted, which would help women to participate in
political activities. Not the least, programmes of
spreading political consciousness should be organized
right from the local level. Especially in the context of
Nepali society, refining the electoral system using
proportional representation, as well as considering
gender quota systems can be one of the many ways to
increase women's political representation. Political
parties can be pressurized to have sufficient women
candidates. Similarly, formulation and implementation
of equal opportunities policies is another vital step that
can be taken.
Conclusion
Empowering women for the political representation is
one of the challenges of today's world. If the above-
mentioned measures are carried out, women will
definitely be capable of obtaining their fair share in the
political representation.
The gem cannot be polished without friction, nor man perfected without
trials. Chinese Proverb
Souvenir 2011-12 39
3rd Anniversary
My Fair Share...
Indophobia: A Mere Chauvinism
--Gaurab Luitel--
Kalanki, Kathmandu, Nepal
Two years ago, when I was in a month long all-India-
tour, as a part of the curriculum, I didn't meet any
people who misbehaved me only because I'm a
Nepalese.
To the contrary, we can find lots of anti-Indian
sentiments in Nepal, whenever they see Indian or
Indian-like creature. Having been dominated by India
in every aspects-- cultural, political and economic, it
might be obvious to the 'patriotic' hearts. But abusing
them with vituperative words and disfiguring their
national icons is not more than a sheer chauvinism.
Indophobia, the anti Indian sentiment, is often time
and again outcried in the social networking sites like
facebook. It is witnessed that Nepalese pages distort
the Indian icons, including Mahatma Gandhi, who is
not just an Indian, but a source of inspiration to whole
world. Those chauvinists should know the fact that the
populace of facebook users in India is more than that
of our total population. If they want they can create
more buzz than us, when it comes to besmirching each
other. Further more, thousands of Nepalese students
studying in India can become a victim of our feckless
act. It would be better if Nepalese facebook pages
would stop stooping so low in wrath of India's claim of
our Gautam Buddha.
One thing that is not penetrating in my mind is that
the same Indophobic sentiment doesn't work for the
Bollywood actors. Finding one who had never watched
Hindi movie is analogous to finding a polar bear in
Sahara desert. Many prefer to watch Bollywood to
Kollywood, if they have to make a choice between the
two. Anti-Indian sentiment doesn't intervene them
when asked who their favorite actor is; Ranbir Kapoor
or Katrina Kaif comes in their mind before Rajesh
Hamal or Rekha Thapa. They feel proud to have their
posters in bedroom. Where does their 'patriotic'
feeling go at that time?
Moreover, influence of Delhi in Nepalese politics is
flagrantly visible. Right from the dawn of democracy
in 2007 BS (1951AD), when late king Tribhuwan had
flown to India in order to free the nation from the
oligarchic Rana regime, till date our politics has been
influenced by Delhi. Indian envoy to Nepal blatantly
makes comments on our internal issues. Although
some political parties time and again, condemn
India's 'extentionism', they don't hesitate to make a
tour to Delhi whenever they feel a need to garner
support. I think, on no moral ground we have privilege
to put blame on India for its interference in our home
affairs.
To wrap up, it is evident that Nepal is not the only
country whose citizens have Indophobic sentiments.
Being a powerhouse of south Asia, probably of the
world in the decades ahead, India has hegemony over
its every neighboring nation. Same anti-Indian
sentiment is palpable in Pakistan, Bangladesh,
Bhutan and Srilanka. Instead of keeping odium
towards India, it would be better to cultivate the
feeling of fraternity in the region; and India should
also respect the self-dignity its neighbors have.
Everyone who got where he is has had to begin where he was.
Robert Louis Stevenson
Souvenir 2011-12 40
3rd Anniversary
Indophobia: A Mere Chauvinism
-+=+ ++- =-= -: - , == ==- ~: = ~-+
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Fall seven times, Stand up eight.
Japanese Proverb
Souvenir 2011-12 41
3rd Anniversary =-= : ==- -==-= =-=+ === ---
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Whose woods these are I think I know.
His house is in the village, though;
He will not see me stopping here
To watch his woods fill up with snow.
My little horse must think it queer
To stop without a farmhouse near
Between the woods and frozen lake
The darkest evening of the year.
He gives his harness bells a shake
To ask if there is some mistake.
The only other sound's the sweep
Of easy wind and downy flake.
The woods are lovely, dark, and deep,
But I have promises to keep,
And miles to go before I sleep,
And miles to go before I sleep.
Stopping by Woods on a Snowy Evening
--Robert Frost--
The path to success is to take massive, determined action.
Tony Robbins
Souvenir 2011-12 42
3rd Anniversary

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~=+-= Metro Train + = c ==: --= c
== ==-= +-c = --c +== == +- - +--
~= == =- = = +- = ===+ +- =c +
===
+ =+==
CA Final
Genius is one percent inspiration and ninety-nine percent perspiration.
Thomas A. Edison
Souvenir 2011-12 43
3rd Anniversary
Best wishes for all the friends who are
preparing for the upcoming CPT, IPCC and Final
paper. May God bless you all.
HNSG FAMILY
+=++ ===
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= +== --
E-Mail: parajulibishwash@gmail.com
== ==- =~ = =-
When the solution is simple, God is answering.
Albert Einstein
Souvenir 2011-12 44
3rd Anniversary == ==- =~ = =-
Idea similar to Carbon Credit, called Tree Credit!
--Paras Kedia--
E-mail: paraskedia@yahoo.com
I aim at planting a good idea in your mind.
We all know beautiful glaciers are melting daily in some
part of the world because of Global Warming. Yet we do
nothing but relish the thought of not contributing
significantly towards it.
I don't expect you to go to Antarctica and hold on to it.
But do your least by reading and sharing this with others.
Being a nature lover and a CA student, I decided to design
a scheme that will control global warming and
supercharge economy.
Carbon Credit system has played a vital role in saving
environment. What if we apply the same concept to trees
and call it Tree Credit!
Tree Credit will be benefit given for planting and
possessing trees. More a person will plant and possess,
more tree credit he will earn.
One can sell these credits to others. Needless to say one
who will possess no or less trees will have to buy tree
credits from those who have earned.
One will have to purchase Tree Credits if they have less
than 40 trees per acre
Consider JSW Ltd that owns 500 acres of land all over
India. Going by the above rule, JSW should have at least
40 trees per acre.
So overall it should own at least 20,000 (500 x 40) trees to
avoid purchasing Tree Credits.
How can one earn Tree Credits?
Wait, don't get lost in the table (scroll down or turn the
page if you can't see the table). I'll explain everything.
The 1st row in gray color denotes which tax slabs.
The 1st column in blue color denotes land ownership
The cells in yellow denote the rate at which tree credits
will be allocated. It will be calculated as a % of trees
owned by you.
There's further calculation ahead, but we'll see that later.
As for now you should know that the higher tree credit
rate is better.
I'm sure you must have observed, tree credit rates differ
for every tax slab and on amount of land ownership,
giving higher tree credit rate to people who earn less and
own less land.
This will really benefit Indian economy, since majority
population form part of 10% and 20% tax slab. Giving
them higher tree credit means majority of India will
participate in this.
Allotting higher tree credit rate to 10% and 20%tax slabs
can reduce income inequality, which is very important
for economy to grow.
The rate of tree credit starts to fall as your land ownership
will increase. Logic?
To encourage more tree plantation in cities. People who
own land in cities are usually small in size generally
because of high cost and scarce availability and city of any
country is the major pollution generator.
Having understood the table, let's move on to the further
calculation.
Say during the year you have planted 30 trees
Assume you fall in 10% Tax slab and own less than 10,00
sq. feet of land.
As per the table, you will be eligible for 20% of trees
owned by you.
i.e. 30 trees x 20%
i.e. 6%
Since tree credit rate is directly linked to the number of
trees you possess, every additional tree planted will
increase your tree credit rate.
This rate of tree credit will be used as % of your Gross
Total Income and Deduction availed by you under
chapter VI of Income Tax Act.
So, check the Gross Total Income in your computation.
Say you had GTI of Rs. 3,00,000
Know thyself.
Plato
Souvenir 2011-12 45
3rd Anniversary
Idea similar to Carbon Credit, called Tree Credit!
So the Tree Credit you get will get is 3,00,000 x 6%
= 18,000 Tree Credits
Now in your computation check deduction u/s 80 availed
by you.
Say you availed 1,00,000.
So additionally Tree Credit you get will be 1,00,000 x 6%
= 6,000 Tree Credits
=> 18,000 + 6,000 = 24,000 Tree Credits for the 1st year.
As you can see, Tree Credit is directly related to your GTI
and deduction under chapter VI.
"It acts as a de-motivator to hide income and also invest
more under Chapter VI."
Say in the 2nd year you planted 50 trees.
Now you own total 80 trees, 30 planted in the 1st year and
50 in the 2nd.
The Tree Credits will be allowed on cumulative number
of trees. That means, trees planted in previous years will
earn tree credits in future years too, provided they are
alive!
Assuming all other things remain constant, 2nd year you
will be eligible for 64,000 Tree Credit.
How?
=> 80 trees * 20% = 16%
=> (3,00,000 GTI+1,00,000 Deduction)*16%= 64,000
Credits.
Now his accumulated Tree Credit will be 24000 + 64000 =
88,000 (provided you don't sell tree credits to anyone)
The rate at which these tree credits can be sold will be
decided by appropriate government department.
"Carbon Credit focuses on reducing the carbon
emissions from the root, whereas this scheme will focus
on increasing the carbon absorption capacity of earth
(carbon sequestration)"
Few question that arise here are like
1. Whether who will check if assessee should purchase
Tree Credits or not?
2. If the Tree Credit claim of assessee is real or bogus?
3. Who will physically verify the trees, to check if they
really exist?
Ever heard of Arborists? They are specialist in trees. They
know everything about trees.
These guys will be called as 'Certified Arborists' only after
they pass a set of exams held by government. Just like a
Chartered Accountant is called after he passes exam held
by ICAI.
In short, Arborists will be the Chartered Accountants of
the assessee's Trees.
What if a person does not own land? Where will he plant
the trees? Does he have any other option?
The government will conduct Public Plantation Scheme
(PPS) every year.
Government will allocate certain area of land every year
for this purpose. This land will be allocated for purpose of
plantation of trees only by people who don't own land.
It will be assumed that they own 10,000 sq. feet of land
only for the purpose of calculating tree credits. By
planting trees in PPS and following the given table they
can earn tree credits in the same manner like others who
own land.
How is this good for the economy?
1. This will create tons of employment opportunities.
?Employment by way of Certified Arborists.
?Employment in government sector.
?Employment by way of ancillary activities.
2. Open up a new area of study, which had not been
adopted by people till now.
3. Government' tax revenue will increase, as income
from sellng tree credits and ancillary services and
goods.
4. Encourage people to invest in Chapter VI, which will
increase funds with government.
5. Encourage people to show more income. Reduce Tax
evasion.
6. Best of all, protect environment, and prevent natural
disasers.
Those who wish to read this article in detail, visit:
treesaviour. blogspot.com I've given solutions to many
flaws there.
This article is nothing but a piece of paper until
Government of India approves and implements it. So do
your little contribution by sharing it with others, Thank
You
If you do not change direction, you may end up where you are heading.
Lao Tzu
Souvenir 2011-12 46
3rd Anniversary
Idea similar to Carbon Credit, called Tree Credit!
Everyone wants the pleasure of -11MINUTES
--RAMESH PAUDEL--
CA-IPCC
Surprisingly, I still don't know what this book was about.
Too short to really develop a character, too abrupt to set
an atmosphere, but too long to be a short read you can
quickly decide to put away. It talks quite a bit about sex, a
bit about love, but doesn't really develop either of these
subjects. It lacks the depth of insight into the many
variations of love and sex that are the part of our varied
race. It focuses on stereotypes (there are three types of
men, there are three types of prostitutes, etc), and as
such, may be even brutal in bringing our attention to the
reality of life as many see it. However, BECAUSE it
focuses on stereotypes, it paints everything in black and
white and misses out on the grey hues. And life, for the
most part, is not about black or white, but about
everything that is in-between.
It presents only one point of view of a very young person
who prefers to see the glass half empty. One a positive
side, the story does end letting the reader know that life
has so much more to offer, and those taking the risk may
be rewarded for it.
Paulo Coelho's "Eleven Minutes" basically explores the
life of Maria from her childhood to becoming a young
adult, and her discoveries of sex and love. She's
continually disturbed by the fact that she has never had
an orgasm by a man and is intrigued when she first does
and the times after that as well. Being a prostitute, Maria
is distraught that though she has had plenty of sex, she
doesn't really comprehend sex and at first believes that
its sole purpose is for mere pleasure. Maria eventually
encounters the sacred nature of sex and in her struggle to
discover the wisdom of sex; she uncovers her true self and
desires.
Despite how others may connect "The Alchemist's
Santiago with Maria, Maria proves to be a different
character in that Maria is a woman and that really does
make all the difference. In this book, Coelho successfully
weaves a woman's wisdom and intuition into the main
character, allowing the female reader to connect with
Maria and understand what she goes through and how
she feels. If anything, this story is more similar to
Coelho's "By the River Piedra I Sat Down and Wept" than
"The Alchemist".
I thought it was remarkable how Paulo Coelho wrote the
book as if he knew what it felt like to be a woman. This
book should definitely be read by a woman or someone
mature enough to comprehend the wisdom of sex, and
there were numerous times when I identified myself
with Maria. Her encounters with sex and life felt very
similar to my own and this book inspired within me hope
and an urge to change my lifestyle.
Having not read any of Paulo Coelho's novels prior to this
one, I cannot say whether it is typical or not. However, in
the forward, he apologizes to some readers that have
praised previous works that this novel is not quite like the
rest. Regardless, it is an excellent read.
Maria is a young introspective Brazilian woman, who also
records in her diaries, her thoughts on the nature of the
world from a very young age. Very young by not
responding to a boy's request for a pencil, she felt she lost
an opportunity for her eventual soul mate. She is a very
young woman intent on fulfilling her destiny of one day
being a wife and mother. As with many people, life often
brings much different than what we have planned and it
works out that Maria ends up going to Geneva,
Switzerland to pursue fame and fortune. All the while
Maria is living her life, she is noting what she experiences
and sees and is trying to piece together how life and love
work.
Unfortunately, her plans in Switzerland fall through and
Maria is presented an opportunity quite unplanned for.
She enters the world of prostitution. Maria quickly learns
the rules of the game. In her diaries, she is concerned
about the affect her profession is having on her
perception of love. She theorizes that so many people put
so much importance on a single act, so much fear,
planning and importance, that when boiled down, the
Without feelings of respect, what is there to distinguish men from beasts?
Confucius
Souvenir 2011-12 47
3rd Anniversary
Everyone wants the pleasure of -11MINUTES
act is a mere 11 minutes. Hence the title of the book.
While working as a prostitute and justifying its
separation of sex from love, Maria meets a artist that
professes his disinterest in sex, in fact he says he is bored
with it. Maria suspecting he is no different than the
others, just using different lines, initially continues the
friendship at a distance, all the while suspecting his
motives. Her artist friend always comments on "her light"
which he can say he could see upon their first meeting
when he sketched her in a restaurant. Each time they
meet their conversation is cloaked in much symbolism as
the Road to Santiago and the significance of certain
things. As time goes on Maria due to her association with
the artist is drawn into some of the club she works for
special clientele and explores a side of sex that she finds
intriguing and is not exactly part of her theory as yet.
Without going further and ruining the story, Maria's
running dialogue in her mind and in the diaries she
writes shows and intelligent albeit superstitious young
woman's way of dealing with the sex trade's
disassociation of sex with love. Her thoughts and
theories are intriguing and quite compelling. Her
conversations with the older librarian she befriends and
the young artist are interesting in both what is included
and omitted from her conversation and the reasoning
why. Also you are provided with some of the librarian's
thoughts and feelings from an entirely different
prospective. This was as revealing in a different sense.
Anyone who is in love is making love the whole time, even
when they're not. When two bodies meet, it is just the
cup overflowing. They can stay together for hours, even
days. They begin the dance one day and finish it the next
orsuch is the pleasure they experiencethey may never
finish it. No eleven minutes for them.
I find the book compelling in the sense that it treats the
subject as most people would when thinking about what
to do, the moral justification, the concerns, the
mysticism about the way to or not to act. There are
milestones in a person's life and the character Maria
clearly had a sense of when several were met in her life.
All Car Repairing, Renting,
Painting &
Complete Mechanical Job
Mobile: 9811008586, 9717226617
Hari Auto
Mobile Engineer
808/16, Sukhdev Market,
Kotla Mubarak, New Delhi
Pro. Hari Prasad Bhattarai
Only the shallow know themselves.
Oscar Wilde
Souvenir 2011-12 48
3rd Anniversary
Everyone wants the pleasure of -11MINUTES
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Wisely, and slow. They stumble that run fast.
William Shakespeare
Souvenir 2011-12 49
3rd Anniversary
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=++ ==+ =c= = == ~ -+= --
c- === -=-= =|+ |+=- ++ ==-= =
-+ - -=- - =+= ~= =c =
~+ :| - ==- c -+= +=== -~|+
= s== +=+= += ~++ - +-c + =--+
~-= = =-+ :== = = =-===+ ==- c =
s== + c=c= +-+ ==- -==, - =- == =
= ++ - =-- +=-= =- -==
t++ =- ~: =s= =-- | = ===- ===
++= -+== -=- -=- c- = += -~|=+
-== -+= =- c- ~- + -- += +:=
= = = -~ =++ == ==
= =-~+ :|+ =+ == ==- -==
+ ~:=++ = = +---- ~| + = =-= == c
~- ++-+ -+= ==+ = =-== ==+ =
+= ==== =-+:+ = = =-~= ==+ = =++
= +- =-- -== == + c + -+=+ +=+ =-= -
+ c == -== =-+ -~- =a= ==| +-
=-+= =z: ++ t ~ =~:+ =+ +: =
=++ ===+ =+== +-+- =+ c +--- -+=+
=
When I do good, I feel good. When I do bad, I feel bad. That's my religion.
Abraham Lincoln
Souvenir 2011-12 50
3rd Anniversary =+ =-=-
Being born, Living and growing up in a country where
almost everything we come across has been going wrong
since we gained our senses has always been a matter of
disgust and disappointment for the most of us. It has always
been an issue to talk about over a cup of tea or a bottle of beer
that how things are wrong and how things should have been.
But more importantly we have been unable to realize our
responsibilities while we are busier in criticizing the system
and cursing our fate for every wrong thing which happens
around us. We never dare to take the initiation to change
whatever we deem to be wrong. We have always been
looking forward for someone else to come up and clean the
mess in front of our house. We have always been looking
forward for someone else to stand up and speak for us. We,
youth being the pillars of the nation have been unable to
realize our strength but now it is time that the young people
take the lead and achieve maximum benefit from the
available resources in the country. Every country has its
problems but by just saying that we cannot get away from our
responsibility towards the nation. When there is a problem
then there is always a solution as well. The road to success
just depends on where we look for the solution.
We know that our country Nepal and the society that we live
in has many problems. The social stigmas that prevail in the
society have already dragged our country decades back. The
issues like corruption, poverty, human rights, child rights,
justice and balanced development have only been limited to
becoming topics to discuss amidst four walls of air
conditioned five star hotel rooms. Plans are made but hardly
implemented. What we don't realize is that if every one of us
is aware of our responsibilities then half of the problems
would be automatically solved. Therefore, the role of the
youth as I see in today's Nepal is to take the initiation to raise
awareness about each of our responsibilities and contribute
in whatever way we can from wherever we are.
With the youth in the lead role, Every Nepali should take a
step forward to speak and act on right and wrong being
indifferently fearless of the consequences. "Rome wasn't
built in a day". Similarly not everything is going to change
with the blink of an eye but if we keep our eyes open to fill in
the pits with our efforts then things will surely change. What
the country desperately needs today is a true patriot, a true
leader who has extra ordinary vision, the ability to see
beyond the unseen and the strength in his shoulders to carry
the nation at par with the speeding world. Every youth
should be ready to take that responsibility and lend their
shoulders for a better Nepal. Sure enough, there will be
difference of views, opinions, ideas and philosophy but as a
visionary leader we must possess the traits to bring together
all the differences and find a way through for the nation's
welfare. A good leader is a person who stands out and speaks
for the people he or she represents. He or she has the ability
and gut to differentiate between right and wrong. As a youth,
we should and we have the courage to strive ahead. We can
speak up for what we think and think for what we see. Indeed
there are challenges on our way but what we must realize is
that what lies ahead of us are tiny matters compared to what
lies within us. It is the youth which has the determination,
zeal, energy and time to bring in radical change in the
country. "Together we can and together we shall". With our
efforts and vision we surely can change things to lead the
country into a new era of prosperity and peace. I agree with
motivational speaker Shiv Khera as he says "Either the
country has to change or I have to. I am not going to change
but the country has to."
Our Country, Our responsibility
--Sanjaya K.C.--
Bhairahawa
Peace comes from within. Do not seek it without.
Buddha
Souvenir 2011-12 51
3rd Anniversary
Our Country, Our responsibility
=+ =- -+== + +-
= = -+=+ =~ =- -+== + +-
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+ =-=+c +=: +-++- = =-==+
+= =+- =- ~- -+=+ = += =+-
~=+ =-=- +- - - -= ==- +=- =+=
-=- =- =+-c == -=-+ =+ t= +++
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+ -: =--+ ==+ + --=~ - -=
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+-++- ==++-
==+ == += =: ~-+ --= == +---
-==- +=+=- =:-+ +:-= -+=
=-=: =--- ==-= --=-+ =
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+==-+ ==-= == = +=+ c -+= =-
--= ~ -= ==- =+ c- --+ +t:=
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+=-+ == -= = =- = ~|+ c- +t:
=++c =- --= ++- :-c =+- == ==-
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~== == = -- - ~|+ c- = -- t
=|= ~= -+= ==== =-a+ s= ~-
:+- =+- -= == --= + ==~ ~| =--
+- -- |+ c = =+= =|+ =--+
=- -=
=| +:-=
If you spend too much time thinking about a thing, you'll never get it done.
Bruce Lee
Souvenir 2011-12 52
3rd Anniversary =+ =- -+== + +-
=+ += =- --= +--- =-a=:
--= +==- =- -+ +- ~|+ - =-
--+ =-a=: -~- - ==+= +s|
====: ===- +-+- =c- = == -+
--+=: t- - -- =+ =+-+ ==-
~a+-+ ~-= =--+ =+ -- =-+
---+ -- == =-==- -- ==
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-= -=+ = ---+ == +- +-++
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=-= --= - +- =- ~-= -=- =-=+-
c-
=== + +-+ ===: + =- -+== ~|+
===-=: =+== =-=+c -+= ===-=
==+ = +- ==+= =-|+- = +-++ +
+=+== = +=- =+= -=- =+- =-=+|+
c- +- == = =:c + ===-=: ==-
+= =+== =- =+|+ c-
--+ ==-+-= +=+ ~- = =-a=
+=- +-++ + ~-= -+= ===-+ =+===
+c: ++ c -=-+ == =-= ~|+- +- =+
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--+ --= +-= =+ - |-- =a=-
== +==- --+ +- |+= +=: = +=
=-- -- c- =+= +- +==: =+= +-
---= + -+== =+ -+ ==- =+ c
=--+ +=+ = =--= ===- =-= ==-
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= - == -+== - =+ , :-=, =-
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+:c =-- +--+++ -== --=+ , :-=
=-= -+= -+=+ -+ =--= s= -
+-==-+ = -+=+ ==-+-+ -+= +
=-=-= + = +-==- c === =-- -+=+
=--+ -+= =-+c =- =-+= +- ,
:-= -= +- === ===: =+== -+- ++
~| - =+c = +- == =--== +=
+- =-+ == +- -=- s== ~= ==- =
+- =-=-- ===- =+c
-+= ++-+ ==+, =-+-+ --=, ~==
----= =-= ===~=- =- ==+ =+ +=
=-c =+ ++-+ =- ----= --+-=
- s= === +==+ ~+- -= - = ~+=-
=+c - -+= =- = + =+ =-a=:
==+ -= =--+ = == =-===: ==- +
=-+ +==- -= +- c -= = -+==
+-- =+= - = ~+- =+- ==~-- c
==+ == -+= =+= + + += -=+-
-=+ -+= = +==- +-:-= s= =- +-=|= ==
= |+ + ==-- + === += - =+c
-= + = = -== -+== +- +-
=+ ++-+ ==-+ =++ += = -+==
+==++ =+ t=- =+c = =--+==+
+=+=+= ==+- -+== += += +=
==-- =-=- ~- -+=+ -++ + ====
s= +:+ =- =+- c
Do you want to know who you are? Don't ask. Act! Action will delineate and
define you. Thomas Jefferson
Souvenir 2011-12 53
3rd Anniversary =+ =- -+== + +-
~+ =-
== +|+= =|+ ==
+| - , +=- ~-= c
= -=,
=| - , ==- ~- = c
=+ +za ==~-+ ~= =+ =+ ===
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= =- c-, - c += =-+ =--=- = - ==-
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= + =-- =- ==c
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+ ==+ +s = - == c == == =-+ |,
= =::| += =-+ =-=, ~-=z, ==- + =-=+c
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=, come on, one for the road! - =- ++ ==
-, +- =+ =-= +-+ =
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=- =c ==+ ==+- =-- =- |== == : , ===
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===+=- = ==- +-= = =+ =++
+= - = -==== === = ~ --+
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+, ~+ ==-+-+==- =+ +- -+=- --=,
= ===: +==-= = +=== -=== -+-
|-= -=+- - +- |-
= |+ =+== + = | ~++
=-- =-= =-= |+
+-= =-= ~- ~++ ==+==
=--+ -=a -+ :- == =a
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- :- = = == -+- ---+
c==: c- = --~ -+
++ = - +-
+=- =-- +- c- ==+ --==+
=a +|+ ~ -+|+= =:=
c~- :-= :-=++ -=a
= = += c, = =+ ==+c
|+,:, == -+c +== -+=+
=+ +=+ ==+ ==- =---c ~++ +--
-== +- ==+ -=a |+ -=-~- ==-= - =-c-
+==-= --= ==+ +-, =-, -===-,
=a-+ =++ =+ =|+ -c - = -
--c ~++ =a=- =-+ -=|+ += +
+== === |+ =+ +=-c -=+
~++ == -+ c-=- ++ -= c = =-
==+- = == :-=+= =+= --, =+= +=,
=+= =--, =+= =+, =+= ---- - =+=
==+ c= --= =, ==+ =+, ==+=== =+, ====
= :+ =c, ==+= +- = =-+ c- , =-
=- - =--a +- =- ==:
+ ==c-
Simplicity is the key to brilliance.
Bruce Lee
Souvenir 2011-12 54
3rd Anniversary ~+ =-
~++ c== |+c- --= ==:+==+= ==:
-+ += = =c ==+ :== =:+ =+ -=,
+a =:+ + -=- =, = =:+ ==+
+ +-+ --=, t =:+ +=+ =+ ==+
=++=- -== +- tc - ==+ =- =- s= =
=c - -=+ -= - -= = +=c ==: c
= -= =-= ==+ ==+ =-- =:- ==- -
==~-- c - ==: ~+== +- == c- - ==: =
-=+- - =c = ~- ~+ -+= ==: =c ~-
=+ ====+ :-, ~- ====+ === ~++
~-=: =- +-c +=:== +=+ =- - =+
==+ -==+ -- +- == = ~- ==== =
= =a- =+ =- c, === ==c
~+=:= = = c, === +- ===+ ==+ ==+
==+ ++ ==~- ==c ==+ c- -+ =: c
+==~ =-+ = +=+ :=:- - ===:
-+ ==+ ==+ -=-= ==+ c- -+=: c
+a= -+ +-, == -+ +- -- -=+- c ==+
=-+- ==+ === =:+= +==: ~= = =
=-+=c - =-+=+ ~= ==+ ==+ c-
=: ~+c- : =c ==:= t ~+= ~- ==+
+-= +== ==++ - + ~=-
- +-s c ==+ --=- t:
:=, + =- =-~=
= c
=+= + =-c + =-=-=-, += +=-=
== - + =- =++ c-, -+:+ = -c
+, :=, = - = ~|+ | ::= ~| =- -
= --+- = --++, += == ~-
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=- =:-c + ~-
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= =- ==+, = = ++- ==+ ====
= -+ ::= += +=+ = =+ , ~+ == =
+
-+: + -
= = c
= =:=++, :
, -= =:=++, = =c
== = := =-= |+= +=:=:-= ==
==+ +=+ =-+ =-=+ = =+ + -=
= c , ===: =- =c, =| c ==+ +
=: +- =-- c -+ =-=+ = = + -+= -c,
===: =- -- c -c, - =- -=+ =
~++ c =+ =-= +- ==+ =--+ +-=-
= +=: = c= ~c - =-==: : t= ~
=c +=+ ~ +- = ~ +=:c === +=+
+-+ ===- =a c=== =+ - +-+ =- =-+
c-
=+= +-+- = -+++= - ==+ + =c
==: =c - =+==-=: +- -== c+|+
c ==: +=+ =c = === = |+:-=
==~-= ==+ =-+ + =+, c=+= =, =-=
= -, = == - =--+ =+ ==: =:== ~
+=+ ==== |+ + ==| +-+ +c, = =
=+ ---- ++= - ++-+==++- -=
==: == =- ==+ --- ~+:=
- = ==~c |== + -=+ === === ---
+- == |== +=== =++ | === , == ~-+ |
+c= ===:~+, -==: ==: == == -==
--- |+ += :- --- : = ++ +=
-+= = -+=-+ -=-= -==: + -
=+=-= == -=== ~- -== ==: - ==
:-=: +=- |
=== ~-+ = -== ==:+ = - -==
== -=~- =-:+ == -|+ = ===
-==: == -=== ~-
= ==~c, -, = = = + +- =c =, = =-=
=== + =- :-c =+- ~|+ + , ===: =
~- = = ==c = ==: ==c, = = +-
=c = = =-- -= -=- - =- =
~+ -+=+ += ==++ |== ==+-c - , =
- -= +=: :=- +== =c =:
-+c -=:, ~c ++=: , = t++ c-,
= + =c-, ==+ - === --= c-, ==+
=-= s= :+ == =:c
, === =+ ==+-c - - = --, =-=:
~=- == = c + + +===
=|+ = ~- , === - = - , - +- -
--= + ==+ =-= -- +-==- =+--, +c +-
+==: =- =-+ - +==
Be Content with what you have; rejoice in the way things are. When you realize
there is nothing lacking, the whole world belongs to you. Lao Tzu
Souvenir 2011-12 55
3rd Anniversary ~+ =-
--Rishabh Agarwal--
E-mail: rishabhagarwal2016@gmail.com
Flowchart of Article Life
The superior man acts before he speaks, and afterwards speaks according to
his action. Confucius
Souvenir 2011-12 56
3rd Anniversary
Flowchart of Article Life
Issue of Personal, Local, National Concern and its Importance to Me
--Puja Poudel--
BA-LLB, PN Campus, Pokhara
Nepal is a country which furnished the ray of peace of
Lord Buddha towards the word from the year since it has
been remarkably famous for the place of god and
goddess. Once it had been the place which showed the
example of peace, brotherhood and tranquility towards
the world. The place which previously showed the seed of
peace in this earth has now turned towards the land of
violence, war and treasury. Presently Nepal has been
victimized by the fake rays of terror, violence, horror and
various calamity and to some of all the above the main
cause factor of this is political instability.
At present condition Nepal has been turned out to
turmoil by the political condition and the political
leaders of the country. Everyone thought that after the
introduction of Republic Nepal , everyone will relief the
breath of peace, progress and stability. But the darkest
aspect of it was never considered seriously henceforth
the dream of fostering peace and progress is in vein along
with the transition phase. Beside that, It seems we are in a
way towards war, violence and destruction, which we
have never dreamed be it at the moment of
Constitutional Election or at Republic declaration. At
present, Nepal lacks a qualified and capable person who
can lead the country and uplift the present situation of
the country.
Peace, prosperity and stability lies there, where each and
every leader and public can feel the responsibility
towards their Nation in a real sense. The failure of every
party in making consensus government probably can be
the main cause of our gloomy condition. There has been a
feeling of ego and power competition among every
political leader that has deviated them from fulfilling the
dream and demand of public. There has also been the
practice of pulling the legs of each other. Everyone is
eager to reach the pick point and there is fierce
competition between them which has been unhealthy in
terms of our country.
No any single country of this world having stability in
politics, progress in economy and respect, wisdom and
harmony among the people at today, had been passed
through an idle path. They have faced a worst of the worst
condition that we even can't imagine and predict simply
having a mythical assumptions, but the path of their
enthusiasm for today and commitment for the better
future is the best lessons for us, we the people of a Nation
where a Leaders and policy makers have lost their vision
and made a country paralyzed. But there must be a faith
in future despite our poor political and economic
conditions.
Thus, there are many problems caused due to the bad
political condition of our country. And if we can solve this
political instability and every citizen becomes eager for
the progress and prosperity of country then the
development of Nepal is sure to happen.
===
== -=-=-
We don't stop playing because we grow old; we grow old because we stop
playing. George Bernard Shaw
Souvenir 2011-12 57
3rd Anniversary
Issue of Personal, Local, National Concern ...
(zz. ..=. n=|=e)
Agriculture is the mainstay of the economy, providing a
livelihood for three-fourths of the population and
accounting for about one-third of GDP. Industrial
activity mainly involves the processing of agricultural
products, including pulses, jute, sugarcane, tobacco, and
grain. Nepal has considerable scope for exploiting its
potential in hydro power, with an estimated 42,000 MW
of feasible capacity, but political instability hampers
foreign investment. Additional challenges to Nepal's
growth include its landlocked geographic location, civil
strife and labor unrest, and its susceptibility to natural
disaster.
GDP (purchasing power parity):
$37.74 billion (2011)
$36.52 billion (2010)
$34.88 billion (2009)
note: data are in 2011 US dollars
[GDP (official exchange rate):
$18.3 billion (2011)
GDP - real growth rate:
3.5% (2011)
4.6% (2010)
4.4% (2009)
GDP - per capita:
$1,300 (2011)
$1,300 (2010)
$1,200 (2009)
note: data are in 2011 US dollars
GDP - composition by sector:
agriculture: 34.9%
industry: 15% ]
services: 50.1% (2010)
Labor force:
18 million
note: severe lack of skilled labor (2009)
Labor force - by occupation:
agriculture: 75%
industry: 7%
services: 18% (2010)
Unemployment rate:
46% (2008)
42% (2004)
Population below poverty line:
30.9% (2011)
Household income or consumption by percentage
share:
lowest 10%: 3.2%
highest 10%: 29.5% (2011)
Distribution of family income - Gini index:
47.2 (2008)
36.7 (1996)
Investment (gross fixed):
3% of GDP (2011)
revenues: $3.9 billion
expenditures: $5.3 billion (FY11)
Taxes and other revenues:
21.3% of GDP (FY11 est.)
Budget surplus (+) or deficit (-):
-7.7% of GDP (FY11 est.)
Inflation rate (consumer prices):
7.8% (2011)
10% (2010)
Central bank discount rate:
6% (31 December 2010)
6.5% (31 December 2009)
Commercial bank prime lending rate:
7.5% (31 December 2011)
8% (31 December 2010 )
Stock of narrow money:
$3.693 billion (31 December 2011)
$3.175 billion (31 December 2010 est.)
Stock of broad money:
$11.88 billion (31 December 2011)
$10.34 billion (31 December 2010)
Stock of domestic credit:
$9.226 billion (31 December 2011)
$8.069 billion (31 December 2010) ]
Market value of publicly traded shares:
$4.492 billion (31 July 2011 est.)
$4.843 billion (31 December 2010)
$5.485 billion (31 December 2009)
Agriculture - products:
pulses, rice, corn, wheat, sugarcane, jute, root crops;
milk, water buffalo meat
Industries:
tourism, carpets, textiles; small rice, jute, sugar, and
oilseed mills; cigarettes, cement and brick production
Industrial production growth rate:
1.4% (FY10)
Electricity - production:
3.156 billion kWh (2010)
Electricity - consumption:
4.833 billion kWh (2010)
Electricity - exports:
Overview of Nepalese Economy
--Sujan Tiwari--
CA Final, Lamjung
We acquire the strength we have overcome.
Ralph Waldo Emerson
Souvenir 2011-12 58
3rd Anniversary
Overview of Nepalese Economy
0 kWh (2010)
Electricity - imports:
70 million kWh (2010)
Oil - production:
0 bbl/day (2010)
Oil - consumption:
20,000 bbl/day (2010)
Oil - exports:
0 bbl/day (2010)
Oil - imports:
13,740 bbl/day (2009 )
Natural gas - production:
0 cu m (2010)
Natural gas - consumption:
0 cu m (2009)
Natural gas - exports:
0 cu m (2010)
Natural gas - imports:
0 cu m (2010)
Natural gas - proved reserves:
0 cu m (1 January 2011)
Current account balance:
-$437.9 million (2010)
$537 million (2009)
Exports:
$896 million (2011)
$901.9 million (2010)
Exports - commodities:
clothing, pulses, carpets, textiles, juice, pashima, jute
goods
Exports - partners:
India 66.4%, US 6.8%, Germany 4.8%, Bangladesh
5.4% (2011)
Imports:
$5.4 billion (2011)
$5.016 billion (2010)
Imports - commodities:
petroleum products, machinery and equipment, gold,
electrical goods, medicine
Imports - partners:
India 65.2%, China 11.5% (2010)
Debt - external:
$4.5 billion (2009)
$3.285 billion (2008)
Exchange rates:
Nepalese rupees (NPR) per US dollar -
83.31 (2011)
73.15 (2011)
77.44 (2009)
65.21 (2008)
70.35 (2007)
Do you know ?
Provision of income tax relating
to some transactions.
(i) During the computation of TDS on salary income, TDS on
salary can be calculated after considering income from others
sources and income from house property (including current year
house property loss) also .This can be done only when inclusion of
such income increase TDS amount . But if TDS amount decreases
(except C.Y . House Property Loss) theses should not be
considered while calculating TDS amount on salary.
(ii) Any repayment of loan to discharge mortgaged asset never be
considered as cost of asset. But when son repays loan to bank to
discharge asset which is mortgaged by his father, after death of his
father. Such repayment of loan and cost of the asset for his father
are considered as cost of the asset and indexation on both is also
permitted.
(iii) when an owner of an asset makes an agreement with other
person to sell asset and receives advance money but afterwards he
forfeits such advance money on non fulfillment of condition laid
down in the agreement. At any time when he sells the same asset,
the forfeited money should be deducted from the cost of such
asset considering that recovery of cost. But if the forfeited money
is greater than cost of the asset , the excess amount is considered as
capital receipts and same is not taxable in hands of the seller , in
same ways the person whose money is forfeited cannot be claimed
such amount as capital loss.
Reason behind the above is that capital receipt never be come
within the boundary of income tax unless there is transferred of
asset and forfeiture of advance money is not considered as transfer
of capital asset. We may also plan tax on this transaction.
(iv) Power generating company may adopt Straight Line Method
to charge depreciation on assets. When the company, has
purchased any asset in earlier year and adopted Straight line
method, sells such asset in current year at price lower than the
written down value. The difference between written down value
and sales consideration is treated as terminal depreciation and
same can be charged in P/L A/C.
But if the company sales any asset in same year in which such
assets is purchased and has adopted straight line method, at price
lower than purchased price, the difference amount is treated as
short term capital loss. Because such asset is not depreciable asset
as depreciation is not yet charged. Same treatment is applicable
even if sale proceeds is greater than written down value.
(v) We, all may know well about section 45(1A) of Income Tax Act,
1961 which deals with changeability of tax on receipt of insurance
claim against asset. Although insurance receipts against theft of
asset is also an insurance claim, it is not covered under this
section. Insurance received against theft is considered as transfer
of asset so it is directly dealt by section 2(47). While claiming
damage against theft of asset, the insurer has to file a declaration
of right relinquish with the insurance company. And section 2(47)
defines that relinquishment of right is deemed to be transferred
of asset.
--Nishan Mahat--
Every choice you make has an end result.
Zig Ziglar
Souvenir 2011-12 59
3rd Anniversary
Overview of Nepalese Economy Do you know ?
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I've failed over and over and over again in my life and that is why I succeed.
Michael Jordan
Souvenir 2011-12 60
3rd Anniversary --=
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???
Life is change. Growth is optional. Choose wisely.
Unknown
Souvenir 2011-12 61
3rd Anniversary ---= =- -+=
???

Love is one of the most selfish relationships you can fall
in. Physical appearance matters a lot in this relationship
and you selfishly pick the one you like and ignore the one
who loves you. You selfishly select the best one that
satisfies the frequency and nature of your mind. You start
up as a friend but the limitation of this divine relation
tempts you to jump one step ahead of it. This step
changes your nature, not only for those whom you have
changed but also for those whom your changes do not
matter. You grow selfish in your love and even in all those
relation where your love does not matter a part.
Love is not committed relationship because once you
gain experience in it, your relation is no more stable.
Once you learn to break the code and enter the system of
a heart, you learn to do it anytime. You always keep your
option opened and even a slight communication gap is
enough to end your relationship because now you have
changed as a love addict. Indeed, drug addiction is far
better than love addiction. You selfishly play with other's
feelings and finally when you have had enough, you
search for a better one. One thing that I find amazing is,
you won't be able to go for even one step of this
relationship, if you truly love someone and you give your
love a tragic ending. But, try being in a platonic
relationship and you will be able to make a collection of
your girlfriends.
My friend often tells me that it's great, falling in love but I
don't have even a single friend who succeeded positively
after he/she has fallen in love. They have rather changed
their personality and perception for life. They make their
own world. All good relationships have been selfishly
wasted and relation which could grow better have been
ignored for the sake of this selfish relation; popularly
known as love.
So, why do people fall in love is totally out of my
understanding. Hormones could be the answer for me
but for others they have their own reasons. Might be one
day I start making collection of their reasons but at
present, love is just a selfish relation for me.
Feedback would be appreciated
Wishing all the Hindus, a joyful, prosperous and
peaceful Dashain & Tihar.
Love-A selfish Relationship
--Deepace Shah--
Sarlahi, Nepal, CA-Final, itsbiwash@yahoo.com
1. It tells you that everything you do will always leave a
Mark .
2. You can always correct the mistake you make .
3. The important thing in life is what you are from
inside and not from out side.
4. In life you will undergo painful sharpening which
will make you better in whatever you do .
5. Finally, to be the best you can be, you must allow
yourself to be held and guided by the hand that holds
you.
5 important lessons to
learn from a Pencil.
Dont Quit!
--Edgar A. Guest--
When things go wrong, as they sometimes will,
when the road you're trudging seems all uphill,
When the funds are low and the debts are high,
And you want to smile, but you have to sigh,
When care is pressing you down a bit,
Rest, if you must, but do not quit.
Life is queer with its twists and turns,
As every one of us sometimes learns,
And many a failure turns about,
When he might have won had he stuck it out;
Dont give up though the pace seems slow
You may succeed with another blow.
Often the goal is nearer than,
It seems to a faint and faltering man,
Often the struggler has given up,
When he might have captured the victors cup,
And he learned too late when the night slipped down,
How close he was to the golden crown.
Success is failure turned inside out
The silver tint of the clouds of doubt,
And you never can tell how close you are,
It may be near when it seems so far,
So stick to the fight when you're hardest hit
Its when things seem worst that you must not quit.
Nature does not hurry, yet everything is accomplished.
Lao Tzu
Souvenir 2011-12 62
3rd Anniversary
Love-A selfish Relationship
Which level of CA course are you studying currently?
Don't you have to go to India for studying CA?
How long will it take to become a CA?
How many years are left for you to become a CA?
How much will you earn after you become a CA?
How is it that you study so hard all day and night, but your
exams always go bad?

These are only SOME queries of SOME people. I prefer to
call them my 'CA Stakeholders'.
Some free of cost suggestions and career counseling tips do
come in our ways.
You should have chosen some other technical field,
which do have great scope instead of CA
It would have been better if you had gone to India for CA
Education
Why don't you try for ACCA?
Why didn't you choose management faculty if you were
to choose CA(especially for those who came from
science and other backgrounds)
Etc., etc., etc.

These are just few examples of questions and
suggestions, we the CA students encounter with for
many of our days. Sometimes when asked How much is
left for completing CA? or When will you become a
CA?....I enjoy myself serving the same answer in
variety of ways to variety of people.
Oooohhhhh !!! I am just one level below to go to the
final level. After I pass the final level I will become CA(
answer sounds easy but who knows that it is not easy to
go to the final level and that you are stuck up
somewhere in the middle of CAP-II or in Intermediate)
I have successfully passed the first level and currently
I am studying in the second level(who cares even if u
have already made several attempts in CAP-II exams
and could not make it..whatever you are still
studying CAP-II)
I will become CA in probably 4-5 years from now For
this, you will see a big question mark in his /her
eyesand no doubt you will be re-questioned.You
have already been involved in CA course for 2-3 years
and again 4-5 years leftHow long is the course
actually?
And my answer would be Ohhh !!!! You did not get my point
I guess, it includes in it practical training of 3 years also.
Here, if you see the person satisfied and convinced with
your answer, you would feel that you will now have a great
relief of the question and the person himself/herself, but if
not, then you go on clarifying and justifying the number of
years you would probably take for completing it. Either of
the ways, you feel like you have escaped something you
don't like to answer. (No doubt, you never reveal the
number of years you roamed around the bush of CA exams
in between those years)

From the perspective of a CAP-II exam attempted student, I
just want to reflect how life goes on for the CA student
(mostly for those who have been unlucky to pass the
exam).CA students are threatened by themselves with
different fears and feelings-
What if my immediate sibling overtakes me in the study
levels?
What if I can never pass CA exams?
Will my life always be hovering around the game of June
and December?
Will I always get stuck up in same place due to aggregate
short or low marks?
Will I really be able to achieve what I aimed for in my
life?
Can I live up to the expectation of my parents? Can they
be the proud parents of their CA child?
How will I feel when my friends pass CA Exams and I
couldn't?
And so on.

Sometimes you feel frustrated & low, sometimes you don't
even know what you are heading forward for, sometimes
you feel like leaving everything behind and catching up
with new career option, sometimes you get restless and
wish the world would end up soon, sometimes you feel like
you should have never existed, sometimes you feel like
crying out loud when you see nightmares of upcoming
exams and so on.
But very occasionally good feelings do come. You feel like
you are really hardworking, bold and committed, feel like
your hard work will definitely pay some day, feel like you are
on the right track and have chosen the best career option,
feel like the only weapon you have is the depth knowledge
you possess which will definitely help you to become what
Essay
--Swikriti Sharma--
A good traveler has no fixed plans, and is not intent on arriving.
Lao Tzu
Souvenir 2011-12 63
3rd Anniversary
Essay
you have always wanted and prefix the two beautiful letters
'C A' before your name and finally have a beautiful and
secure future.

Many of the times, I go through the above emotions &
feelings. I get disturbed, I get diverted, and I get restless. It is
not that I don't get a positive energy in myself. I get
motivated, I get inspired and I get enthusiastic too.
Sometimes I find myself at the top of the world with my
nose very high imagining my future days and when I realize
that only few days are left for CA-exams I pull my feet down
to the ground. I then find out that I was actually day-
dreaming and start off with my study again. Sometimes ,I
feel myself to be super talented &super hard working. When
someone utters Not an ordinary person opt for CA
education, only committed one go for it. .Ohhhhh !!!
How can I explain to you all how I feel at those amazing
moments. I eventually start liking the very person who
spells out something favorable for my ears even though I did
not like him/her earlier. I start to see stars at the day time
and feel that I am highly respected as a person and by the
career option I have chosen.
Who knows proverbs, quotations, sayings and jokes related
to success, hard work, failure etc., more than a CA student?
If you are weak on it at the beginning, you never have to
worry about it. You will slowly learn and start composing
jokes, saayaris, gajals, dialogues yourself and become a
master on it. CA education has explored some of my hidden
talents too. You can see variety of status being updated or
tweeted immediately after Feb 15 or August 15 by the CA
students who could not make up with the results. We do this
to dwindle the effects of result on us as we have to gather all
encouraging and motivating words and comments from our
well-wishers (and this comes mostly from our friends who
passed the same exam).We convince ourselves, not by
seeing the friends who have been able to pass the exams, but
by referring to the mass who could not make it.
No matter what you listen, No matter what you are
questioned, No matter what emotions and feeling you are
attacked by, No matter if you feel that your life is no more
interesting, No matter if you get criticized by your
competitor or relatives, No matter how much you have
compromised, No matter how many attempts you have
made for passing the exam, No matter your childhood
friend has already received some degreeetc.,

NO MATTER WHAT
No matter what, we are the students of Chartered
Accountancy, a highly recognized and prestigious
professional course. We believe in hard work, commitment,
sincerity, professionalism, patience and more necessarily
achieving our aim of life through continuous effort. We
believe in ourselves while the whole world sometimes
appears to have no belief on us. Someone has rightly said to
me, No other person has the right to judge you, if you think
you are a winner or if you think you will definitely win one
day, then you are the true winner in yourself.
We are the ultimate achievers, we are the movers. We keep
on going, no matter what comes in between and hinders our
destined path. Through my personal experience till now,
what is essential for CA students is just the continuous hard
work, commitment to become a CA, Patience, Stress
management skills (not always) and most importantly
Time management skills. No matter what, we should be
able to capitalize our strengths and write off our weaknesses
from past experiences.
After all, We are the one who live a few years of our life like
most people do not, so that we can spend the rest of our life
like most people can not.
--Thank-You--

= =.|r=z. =r.= n.= |=. ..=|
e.. ... |=.=| z== z e=,
zsc- z. =.== ~=n=.
n-=. = =.| . ..z
|| =|r|=r==. r.|z ===
...-z.==. +e =e.+
HNSG nr..=z
n|z. .= ~|.z.|,
n|z. |=-x. =-e,
n|z. ==. .=|e.= ,
n|z. n|= =.= =.= ,
n|z. ..= n- |..=z. :|,
|=...= =re,
n|.= .= .=.,
|..e ==.|
What you do not want done to yourself, do not do to others.
Confucius
Souvenir 2011-12 64
3rd Anniversary
Essay
Revolution is about realizing that the true history of the
humans is not one of our progresses over us, but it's a
Spirit of the continuing evolution of our collective
consciousness. The bridge builders of revolution are no
one but youths and those who are young by newness of
thought. The collective awareness of Nepalese youths
towards change and development is evident if we look
back into the history of Nepal. However, time and again
Nepal has failed to institutionalize the achievements and
continue the spirit of nation building. One of the key
reasons was the lack of instrumental base in Nepalese
society that could adapt and sustain the change. Here are
my few opinions on how commitment towards a nation
building can be kindled.
Education we can value:
An essential ingredient in the process of nation-building
is education. Country's public and social sectors are
indeed the reflections of education system. In case of
Nepal, due to lack of value based education and growing
outcome-based education, careers in public services are
taken as a secondary choice. Direct roles in nation
building are neglected. Hence, it has created a big
vacuum in important civil service sector. Nepal, today
have capable doctors, engineers, economists,
environmentalists etc. however the stats in bureaucracy,
political and social/business leadership are in dire
straits. Brain drain is increasing day by day. In order to
seek a safe future, youths are inspired to fly abroad which
has deteriorated the human capital of Nepal.
That said, our education system must be updated into
value based practical education system that encourages;
moral education, in an unforced way that supplements
learning from life experience, responsibility and
commitment towards the country, service oriented
outcome, innovation, entrepreneurship and social
leadership. Also the utilization of skilled manpower
within the country must be maintained. The more
capable persons in public service sectors mean the better
functioning of the government, hence a prosperous
Nepal.
Nation Building starts at home:
In Nepalese society, family instills their ideas to the
children and career guidance is no exception. Parents
start giving career guidance from an early age; popularly
doctor, engineer, pilot, lawyer, teacher, army, police,
officer etc. They instill children to have high paying/safe
career, have decent home for living, get married and even
move to abroad. Our family never encourages the nation
building roles; for them a career in the social sector,
politics, sports, arts, journalism, activism etc is not a
feasible choice. Family upbringing is very effective in
shaping one's choices.
It is in our interest to shape the children at home in ways
to improve the weak sections of Nepalese society. If we
want accountable government, political/social
leadership, entrepreneurs etc, we should encourage the
next generation to take up careers in public services, or to
become more involved in social, political, economic,
innovation and creative activism.
Youths - The Nation Builders
Stop complaining! No one care about complain anymore.
The state of our country now is the result of the choices
generation above us made, when they were young.
Today, we all Nepalese youth face the similar situation of
making choice, above all, a huge responsibility to fill the
vacuum left in political, public, social and
entrepreneurial sectors. But it is not possible without
fostering nation building roles in youth and creating the
suitable environment to sustain the progresses made. It
is high time youths and every responsible citizen to play
proactive transitional role of a social leader, tutor,
educator or a guardian by creating good political culture,
better bureaucracy and setting that promotes innovative
ideas.
Regardless of age, gender, caste, ethnicity, geography,
religion or political affiliation, youth should unite
around a common cause to achieve the goal. I believe the
collective shared experience of nation-defining
symbolism helps bring people together from all corners
of the world. The youths beside proactive roles, can do a
lot with their small effort to promote positive actions.
Small positive actions give a way to flow of change.
Collective positive actions and commitment towards
nation from youths in or outside the country is all we
need to achieve the common goal.
Nation-Building
Few glimpses in sustainability and solidarity
--Ranzyt Amazonaire Paul--
One day your life will flash before your eyes. Make sure it's worth watching.
Unknown
Souvenir 2011-12 65
3rd Anniversary
Nation-Building...
=-
~c- -= - +=c -+=- -=: =-= ++ sc- =
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=- - +== =-- c- - === ==== =-+ ~=
~c ~==+ +== -== ++= =+ + =+=- = =-
== s
Sometimes the road less traveled is less traveled for a reason.
Jerry Seinfeld
Souvenir 2011-12 66
3rd Anniversary
=-
---+-= --= =+ = + s= ==+= ==+=
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-=-
-=- =t:
Always bear in mind that your own resolution to succeed is more important
than any other Abraham Lincoln
Souvenir 2011-12 67
3rd Anniversary -=- =-
-+ +=
= -=+== ~|+ =+ + =- == = =++ c
==: =c == + =c= -=+=+ + + --
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+ |== ==+ ==+ =+ , = = = |+
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|-==| =.e= =
n|:= :r:
..e
|=z |n|
n..=|e
Be kind, for everyone you meet is fighting a hard battle.
Plato
Souvenir 2011-12 68
3rd Anniversary
-+ +=
=:=+ =-
--==-=
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==- =~= -+= == -+ ~+:+ -== =z==+
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+:= ==-=: +=+
=+=: s==: s=+
trt t=|
MAKING THE RIGHT CHOICES IN LIFE
-Kaberi Chand
Website: www.kaberichand.wordpress.com
Twitter:@caberyChand
In every walk, every situation, every phase, every step and every
moment of your life-you will have only two choices in the
world. But you do have a CHOICE and it all depends on you.
You can either let the situations in your life decide how happy
or sad you feel or you can create situations in your life to feel
great all the time.
You can either let people decide things for you or you can be the
one whose goals are set and decisions are clear.
You can either choose to walk on the roads built by other
people or you can choose to pave your own ways.
You can either choose to run behind what "is" or you can choose
to create what "can be".
You can either wait for someone/somebody to make you happy
or you can choose to create reasons to be happy.
You can either choose to be ruled by what "happens" or you can
choose to rule all that ever matters to you.
THE CHOICE IS YOURS!!!!!
The only difference between winners and losers is the choices
they make. CHOOSE TO BE A WINNER.
Don't be afraid of the consequences, if you know its right it is
right .Go for the leap, NOW. Don't wait for things to happen to
you when you have the power and capability to make them
happen.
TAKE THAT STEP, WALK THAT DISTANCE, BE WHAT YOU
WANT TO BE.LIFE'S ALL ABOUT THE CHOICES YOU
MAKE.
As it is rightly said-Everything comes too late for those who
wait"
"The ear of the leader must ring with the voices of the people.
- Woodrow Wilson
Souvenir 2011-12 69
3rd Anniversary =:=+ =- --==-=
I'm no extraordinary person. Everything I do, everything
I show reflects just an ordinary image. But all of a sudden
I start separating myself from an ordinary crowd where I
walk upon every single day. I tried searching for a specific
reason to put an end to my activity. But in the end a single
conclusion seems to drive my attention. A single
conclusion that will spoil everything I started. I believe
some 'why's have got no answer.
Every time I wake up, I see people murmuring and
catching up with their own daily routine work. The
moment I see them walking down the street, I start
questioning to myself, Is that all they want from their
life? I could barely excel my pace in terms of living such a
miserable life. I feel like expressing my sympathy for
every miserable life they've been living.
Every single human, for at least once, dreams of having a
sound life. I wonder how come this life could be so easy
without any struggle. We waste most of our time
dreaming about this easy living. People won't stop
dreaming. And yea, I won't stop questioning.
My only concern is to drive these people off their
miserable and pathetic life. Only few of us seem to
extract actual sense of living a real life. Life's for once
make it count.
As the day passes by I get to see so many new faces full of
enthusiastic mind. But as I dig deep into their normal
life, I get to see the same old boring stories. Pretending
has been so easy so far. Nobody's happy with what they've
achieved.
Sometimes it feels like I'm gonna have to take the
ultimate vodka shot to ease the pain which I've been
enduring patiently for so long. We often find ourselves
analyzing people's activity. Had this been the fact, why
wouldn't they analyze the suffocating part of life. Is it
because, they're blind or, is it because they don't want
themselves to get involved?? They prefer staring rather
than acting. I wish people will sense this thing..Grass's
always greener on the other side. But there are some
extraordinary people who actually understand this stuff.
Ha-Ha! It would be quite unjust to put myself into such
category. But in the end only one thing counts if you were
to get rid of the people who wouldn't give a damn about
you.it's Selection I consider it to be the toughest
business when it comes to making a choice amongst the
people we're having in our life. There are only few such
company who will give you the real DAMN thing. Damn
in the sense helping hands. Well, to my case I do have
such precious company. I keep them safe and I don't even
dare to lose their shade out of my life.
Life's truly amazing
That's why I write it down. Because sooner or later I gotta
remember something good.
Life and people
--Bishow Shrestha--
CA Final
He who is not courageous enough to take risks will accomplish nothing in
life. Muhammed Ali
Souvenir 2011-12 70
3rd Anniversary
Life and people
Even before I was creating the draft of this article in my
mind, I was stuck by the thought, Will the message I
want to deliver through this article be delivered in the
same meaning? While I was still pondering on this
thought I remembered the great Bhagwat Geeta, which
states, Thinking of result even before doing your work is
like expecting for fruit before it is ripen. So keeping the
same thought in mind I'm expressing my thoughts upon
few things
For those Appearing in Nov.2012 Exams : Whatever be the
status of your class even if it's running till the mid of
October ,whatever be the status of your study even if you
haven't started it yet, never ever think of dropping your
exams. Appearing in exams is winning the half battle.
Start your preparation now and believe me, you can still
crack the exams. It is the common problem we student
face, the nearer the exam, the thought of dropping this
attempt so as to do better in next attempt creeps in our
mind. Shut that thought immediately, and think that you
are going to appear this exam itself because every
opportunity is a different opportunity. Some may say after
6 months we get the opportunity but remember it's not
the same opportunity so grab the opportunity which you
have.
I thought deeper in this thought (because I myself had
this kind of feelings as my exams crept nearer to me) and
asked myself why do we feel this way? The answer I got
was we lack Confidence; we lack faith in our self, we don't
lack knowledge, the knowledge which we have is more
than enough to crack the exam, the point lies in our
attitude. Our thought process says, this time I couldn't
prepare because I had to take classes or my revision is not
started, so just drop this exam and next attempt I will
crack it! But believe me, just change your attitude and say
whatever be my level of preparation I'm going to give this
attempt! This attitude of ours gives us confidence and so
the energy which we start to pour in our labor increases
and thus it increases our efficiency.
Some of us give first paper and think ourselves that the
paper was bad so we don't show up for the remaining
paper and later when we have result we see that the paper
which we thought had gone bad was not so bad at all! In-
fact it had been good, we had passed. At that moment we
regret our decision, so save your-self from those
moments. I suggest that whatever be the first paper or
whichever paper, just attempt all the paper. Think as if
you are the soldier in the war. You have to fight until the
last drop of blood in your body. In the same way once we
stand as a student in exam just stay there until the last
exam. This gives you confidence, and secondly if you
score exemption marks in any subject you can claim that.
I have seen so many students who couldn't claim their
exemption because they didn't appear in all the paper. So
whatever may be your any paper continue giving all the
papers.
Thinking upon the reasons about why we feel like
dropping the exam or the paper, one of the prominent
reasons is Fear of Result. At this instance I remember
what Sachin Ramesh Tendulkar said before a Test Match
series. When asked about what you think would be the
result of this test match he said, The result is not in my
hand, what's in my hand is my performance and I don't
want to fail in my department. So as a student our
department is to appear in paper, it's ICAI who checks our
result. So stop thinking about result and concentrate in
job in hand- that is preparation. All the best!
A Thought
--Ankit Aryal--
CA Final
Procrastination is the bad habit of putting off until the day after tomorrow
what should have been done the day before yesterday. Napoleon Hill
Souvenir 2011-12 71
3rd Anniversary
A Thought
A maxim is to follow, 'everyone is born equal '' and very a
similar fashion had I been taught as well. Who am I to try
it, exploring the very theme of maxim in core level as I
had been always amongst the lucky heads to be
nourished and brought up in every possible ways of love
and care .There was no need that I step in their shoes, a
needless fatality and futility to arouse for, Inviting
gloominess for no reason. Hence, I went concern-less for
few years of my life .
But it is a human heart, mind it , the most intelligent
creature among all incorporating a set of feelings ,the
concrete means always to differentiate it from order
creatures .It was me to mature at very early age of 10-11
years when my heart first clicked it sending an impulse to
my mind. After all, I belong to the noblest impulse of
human and quite understandably it took me no time to
feel them, the melancholy of street children, their
sorrows and their struggles of life. O man, they are
already the betrayed ones by birth. Don't make it even
intense, misbehaving them. If you are a true child lover
why don't you pick any of the street children in your lap,
rather than hankering for sum well cared, well nourished
and a cleanly kept affluent belonging child? If you have
guts then better live their life for a day, I won't ask it for
years long. ''khate bachha'' what a jargon it has been
assigned to them, thanks a lot to the mankind ,the most
sensible creatures ! If we be kind enough in splitting our
hair for in finding the substantial reason on why do they,
why do they smoke n why do they allow bad words escape
their lips? First be strong to ask yourself ''what would you
have done, if u were born parentless, homeless, very
similar way they have been?''.You could get it, the answer.
You would realize it, throwing some words of threats,
beating them, punishing they them severely wouldn't do
any wonder. After all, unless you unlock the root of a tree,
it would continue in gifting the branches n leaves no
matter what in numbers have they been shed off . Here it
boils down, better give them your love, care, a valuable
advice, make them realize their worth to try oneself in
accepting as a worthwhile human being. If possible
throw sum money in their study n medical purposes to
the extent u cud afford . What you would see the next
they, a magical effect of your steps.den u won't need
anymore a severe punishment to plan for, to make them a
decent human. Life is beautiful only if u perceive it
beautifully. A perfect example is a smile in their face, a
smile I mean. It provides me the many ways to smile
myself, many reasons to live for and many reasons to
struggle for. Your smile is my effervescence; I can't afford
to misbehave you. Every a mile journey starts with a small
step and I don't hesitate it in taking an initiation myself .I
have every hope, all of you would be backing me up in my
journey through an extension of your hands of help. A
beautiful world is no far away, mark my words!!!
''My concern to the street Children ''
--Suman Bagale--
CA Final, ICAN, Kathmandu
The only reason for time is so that everything doesn't happen at once.
Albert Einstein
Souvenir 2011-12 72
3rd Anniversary
''My concern to the street Children ''
After 2 years of marriage, my wife wanted me to take another
woman out to dinner and a movie. She said, I LOVE U , but I know
this other woman loves you and would love to spend more time
with you. The other woman that my wife wanted me to visit was my
mother, who has been a widow for 19 years, but the demands of my
work and my three children had made it possible to visit her only
occasionally. That night I called to invite her to go out for dinner
and a movie. What's wrong? Are you well? She asked. My mother
is the type of woman who suspects that a late night call or a surprise
invitation is a sign of bad news. I thought that it would be pleasant
to spend some time with you, I responded, Just the two of us!
She thought about it for a moment and then said , I would like that
very much That Friday after work , as I drove to pick her up I was a
bit nervous when I arrived at her house, she too seemed to be
nervous. She has curled her hair and was wearing the dress that she
had worn to celebrate her last wedding anniversary. She smiled
from a face that was as radiant as an angel's. I told my friends that I
was going to go out with my son and they were impressed. She said
They can't wait to hear about our meetings. We went to restaurant
that, although not elegant, was very nice and cozy. My mother took
my arm as if she were the First Lady. Thereafter, we sat down I had
to read the menu.
Her eyes could only read the large print. Half way through the
entries, I lifted my eyes and saw mum sitting there staring at me. A
nostalgic smile was on her lips. It was I who used to have to read
the menu when you were small. She said. Then it's time that you
relax and let me return the favor. I responded. During dinner, we
had an agreeable conversation, nothing extraordinary but
catching up on recent events of each other's life. We talked so much
that we missed the movie. As we arrived at her house later, she said
,I'll go out with you again , but only if you let me invite you. I
agreed. How was your dinner date? asked my wife when I got
home. Very nice, much more than I could have imagined. I
answered.
A few days later, my mother died of massive heart attack. It
happened so suddenly that I didn't have a chance to do anything for
her. Sometime later, I received an envelope with a copy of
restaurant receipt from the same place mother and I had dined. An
attached note said, I paid this bill in advance, I wasn't sure that I
could be there; but nevertheless, I paid for two plates- one for you
and the other for your wife. You will never know what that night
meant for me. I love you, Son.
At that moment, I understood the importance of saying in time, I
love you; and to give your loved ones the time they deserve.
Nothing in life is more important that your family. Give them the
time they deserve, because these things cannot be put off till
SOME OTHER TIME.
MOTHER
--ACA Avinash Thakur--
==: -=
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Beware the barrenness of a busy life.
Socrates
Souvenir 2011-12 73
3rd Anniversary
MOTHER + -+=

A lot of humans enter the scene and start praying!
Please divine, help us. We have done nothing wrong. If
we have done wrong, that is in our innocence. You are
divine so forgive us from the sins if we have done
unintentionally. Let us live for the full life. There are a lot
of people who are destroying the humanity and the
divinity. Please go and punish them and not us. Make the
earth a better place for humans to live in.
Divine: Smiles and murmurs: Oh foolish humans! You
have not done anything sin. See the opposite side, the
sinners are enjoying and living. I don't know why you
don't simply accept my rule without crying. The world is a
mess and you are a mere subject in it.
Nothing is in your control. You are not
the one to seek justice from me, if you
are hopeless you can at least hope to
have justice in your next births but that
is not sure as you all know because the
world is not going to change in your
next birth as well. Cheaters will remain,
sinner will be there, People will kill the
innocence and the poor will always be
victim even you pass your many lives on
earth. The rule is also not going change
or there is no rule at all. I m divine and I
choose people either to punish or to reward. Each of my
choice is my rule and you are not the one to seek
explanation for it.
The humans are tired of crying to the divine. After a lot of
weeping and shouting, they start praying individually.
God please help me, get me rid of this cancer, I need to
live, I need to earn a lot and I promise I will sacrifice a
good deal to you. I will visit the temple and church or
mosques regularly. But please help me. Just get me rid of
this cancer.
The Divine Smiles: Oh poor, I am neither hungry to need
what you offer, nor am I poor to have the share of what
you earn. Why don't you understand this is rule or this is
my randomized trial and you are a mere victim? Accept it.
The young human enters the scene:
No. This is not the divine way of doing justice. This is not
even a human way of doing justice. I have done nothing
wrong intentionally. And if I have done unintentional
mistakes you must forgive me because you are divine.
Justice must be provided better in the divine court than
in human.
D: You are not the criminal but a victim. So you cannot
claim for the justice. Victim has no way other than
accepting.
H2: No I m not going to accept it.
D: Poor man, so what can you do, can
you change the divine rule?
H2: I will die myself rather than waiting
for your death to come.
D: So what on earth will happen after
you die? My rule is not going to change
because of your death.
H2: Yes your rule is not going to change,
but I m not obeying your cruel rule.
D: There will be a lot of humans who
will accept my rule. I am not concerned
if you defy it.
H2: What if the entire human defy your rule?
D: That is impossible. But still nothing will change if they
all defy also. They are helpless so they will cry for my help
always. I have created them, they can't defy my rule.
H2: Yes they all can't defy but I can deny your rule.
D: Ha-ha your wish. But nothing is going to change you
know it.
H2 murmurs. This is insane, injustice. Divine cannot be
cruel and unjust. Things must change but I can't change.
No matter I'm poor human but I'm not going to accept.
Though I can't change, at least I can disobey.
This is an excerpt from a book
"cancer at a young age: Human vs divine"

Human vs. Divine
--Dinesh Lamsal--
Take time for all things: great haste makes great waste.
Benjamin Franklin
Souvenir 2011-12 74
3rd Anniversary
Human vs. Divine
Whenever i see those unfortunate faces begging at the
traffic signals, people sleeping at the street, a question
revolves around my mind: can't poverty be eliminated
from the globe? Over the century through rapid
development of science and technology human beings
have achieved tremendous success in their lives. Growth
of capitalism has impacted millions of people in fruitful
manner. But still billions are living in a less than a dollar
per day. Why substantial population is working so hard
just to survive?
Different stakeholders have defined poverty in their
own way. There are different measures and parameters in
poor economics to define poverty. Be it absolute or
relative term poverty to me is being a serious problem to
the human development. The basic goal of any political
economy is welfare of the people. From the United
Nations to World Bank, every organization has its target
to eradicate poverty. Poverty has shown its presence
everywhere from the Millennium Development Goal to
meeting of world economic forum, in form of
prostitution to child labour. So the biggest problem of
the world today is poverty.
Governments of developing countries are under
immense pressure to reduce the number of population
below the poverty line. Poverty has become a great
challenge to them. As and when we discuss ways to solve
socio-economic problems we raise our fingers towards
government. However everyone should be responsible
and accountable to iron out rather pointing the finger.
Due to the very concept of privatization role of
government is being minimal day by day. Globalization
has made this globe like a single village. One can invest in
Tokyo sitting in USA. Enterprising activities are
contributing economic growth substantially. The role of
private sector has increased in nation development over
the years. Gone are the days when doing business used to
be a huge hurdle. Profit maximizing businesses are
serving the economic development through paying the
taxes, providing employment opportunities, generation
of income ultimately value addition in economy. Profit
creation as well as wealth maximization is main objective
of any business. Here, the issue is can profit be solution to
poverty?
Poverty eradication is not possible merely with the
initiatives taken by government, foreign aids received
from the donor agencies. Private sector can play creative
role to eradicate poverty. Only thing in the system to be
changed is approach towards poor and poverty. Billions
of poor people should not be treated as a burden rather
they should be looked as value conscious consumers and
entrepreneurs. Market should be developed in the areas
of under served people. As every problem has finest
solution within it poverty should be accepted as an
opportunity to go ahead. Profit making organization can
explore various innovation while thinking about the
poverty. One concept that evolved is Corporate Social
Responsibility (CSR) which advocates the concept of
focus of corporate in social agendas. Some of the
companies like TATA Group in India, Walt Disney of USA
are doing remarkable job in the field of CSR. Most of the
business houses are donating the funds in the form of
philanthropy to the poor people. This very concept of
charity will work only up to certain level. Time has come
to redefine the social responsibility of business that
should be to include poor people in entrepreneurial
activities of the business world.
We look at the entrepreneur as a person or group of
persons having some special ability to take risk. Are not
those workers who work in the mines at the risk of their
lives entrepreneurs? We have designed our system in
such way that workers will always be the workers and
they will be happy within that. Unfortunately their whole
earning is consumed by the cost of living. It is quite
strange that somebody is working at the risk of life just to
survive. That worker is an entrepreneur himself but he
does not know his capabilities within.
Some class of people earn wealth utilizing the resources
in the nature. Sometime these people feel that they have
to donate some of their funds in pursuit of peace and
whole charity stuff comes to play. I have no objection
with the charity. Today poor people are getting fruits of
hard work of Warren Buffet, Bill Gates, AjimPremJi. They
have done tremendous job through philanthropy even
government could not do. How long charity will
continue to serve the poor? What will happen when
donor will stop funding?
Profit: can it be solution to poverty?
--Bahadur Rawal--
CA Lab,E-mail: lbrawal2011@gmail.com
Time you enjoyed wasting is not wasted time.
T.S. Elliot
Souvenir 2011-12 75
3rd Anniversary
Profit: can it be solution to poverty?
Corporate sector should design its business strategy
thinking about the poor people. Poor should be brought
within the circle of entrepreneurship. They should be
involved in profit making activities not treating them as
mere consumers of the product. For examples there are
so many villages in Nepal where people have to go for
markets on foot by walking several hours. There are not
bridges to link the villages. People do not have the access
to education, health, communication facilities.
Everywhere everyone see the problems, discuss the
problem. Solution provider is rare to find. Canthese
problems be looked as opportunities of private sector to
explore market Just constructing a bridge above bridge
will link the people and boost up their economic
activities Can not a company from private sector go there
and start solving the problems and extending its
business. In the long term in one sense being a corporate
citizen will be justified and in other hand it will start
getting revenue. Communities will also be involved in
profit making activities. Rural branches of commercial
banks will help people in saving their income and capital
formation will start. There are some areas in our country
where people have resources in the form of money,
ornaments, land. So there is a big platform for
entrepreneur to explore different ideas. People of
Himalayan region collect yarsha gumba and don't know
where to invest their monies saved after consumption.
Due to lack of education and business oriented mind
some wastes their hardly earned monies in drinking
alcohol and playing cards. Can't any entity be emerged as
their solution provider .In most of the villages people
have great entrepreneurial skills. They can be major
contributors in the nation building provided concept of
capacity building will not be discussed only at five stars
hotels of Kathmandu. Due to extreme poverty and
hunger most children are victim of malnutrition. Anyone
can easily guess the level intellectuality and psyche of the
future generation of a country where most of children are
malnourished. Here also profit making companies can
create a company who will serve the affordable well
nourished products to them. Person who works twelve
hours a day to arrange basic necessity will be happier if he
is involved in the overall value chain of any organization.
Private sector has to give the market accessibility to the
poor they will find themselves in better position.
Including the poor in profit making is very beneficial to
commercial houses as their skills will be useful in the
grooming up.
There is one school of thought that private sector has no
relation with poverty as it is the responsibility of
government. There can't be two views on the fact that
from the profits earned by the enterprises they pay taxes
to the government. More profit will automatically robust
the collection of revenue to the exchequer. It is the duty
of government to allocate the resources to ensure quality
between have and have not ones. But we have observed a
fact that how many people pay their taxes and out of
them how much is being effectively utilized for the
benefit of poor? Rather some are filling their pockets in
the name of poverty. One argument i portrays in favour of
role of private sector in poverty eradication is to whom
they will sell their products and services if the people
don't have purchasing power. That is why benefits of
globalization should be distributed to those
unfortunates.
Recent times, there has been some changes in
approaches of doing business. Big giants of business
started introducing their products in the developing
countries customizing as per local needs. Later they are
moving towards developed market. Cheapest 'TATA
Nano' as introduced in INDIA and later on in Europe as
'Nano Europa' is a good example of reverse innovation.
This gives a message to the world that so called poor third
world countries have market to do business and profits
co-exists in the crowd of developing countries.
Conclusively for the better advancement of human
beings in the earth the all the faces and forms of poverty
should not only be reduced but also eradicated.
Democratization of commerce should be done to include
the billions of poor into the mainstream of globalization,
market based tools of capitalism is to be used to cover the
great skills of poor into gamut of entrepreneurship, ways
of doing business should be activated into the minds of
poor to enhance their capacity to earn profits. These
types of initiatives on the part of every stakeholders
thinking to create a poverty free world is necessary. The
role of government should be to make a platform for all
the interested ones who want to participate in the
journey of poverty eradication. Then only profit can
serve as a tool to solve poverty. Whole psychology of the
people that profit is the exploitation of labour will be
changed. Let's work together in this way!
Don't let the past steal your present.
Cherralea Morgen
Souvenir 2011-12 76
3rd Anniversary
Profit: can it be solution to poverty?
OUT of the night that covers me,
Black as the pit from pole to pole,
I thank whatever gods may be
For my unconquerable soul.
In the fell clutch of circumstance
I have not winced nor cried aloud.
Under the bludgeoning of chance
My head is bloody, but unbowed.
Beyond this place of wrath and tears
Looms but the Horror of the shade,
And yet the menace of the years
Finds and shall find me unafraid.
It matters not how strait the gate,
How charged with punishments the scroll,
I am the master of my fate:
I am the captain of my soul.
? ? ??? ???
--|n|n= =--
Invictus
--W. E. Henley--
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Time spent laughing is time spent with the gods.
Japanese Proverb
Souvenir 2011-12 77
3rd Anniversary ? ? ??? ???
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- Orison Swett Marden
Souvenir 2011-12 78
3rd Anniversary d l l
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"What the mind can conceive and believe, it can achieve.
- Napoleon Hil
Souvenir 2011-12 79
3rd Anniversary |+ -+
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"Efforts and courage are not enough without purpose and direction.
- John F. Kennedy
Souvenir 2011-12 80
3rd Anniversary
==-=+ |== =

Sky you saw blue will turn to dark
Who knows, even a dolphin may be a shark
Nothing is in your hands or in mine
Because its all the power of time.

The running gazzel may face bullet
Something important may be too late
Even a pious may commit crime
Everything changes with the passage of time.

Future they call its all the mystery
Even working hard you may be a history
Sad moan may come out of rhyme
Because its all the matter of time.

A moment was sunny, anytime may rain
What in the world that one can retain?
Setting of sun is sure after it has shine
Because who can stand in front of time.

What you were, you are not now
Fake yourself again but question is 'How'?
Reality of coke is just a soda lime
Everything reveals with the flow of time.

You may feel the only out of your clone
Even in a crowd you may be alone
Who cares you if you dont have dime
Whole world shits you moving against time.

Does this make me a wrost pessimist?
Better it be than a fake optimist
Because a word can change, you dont need a line
My friend, its all about the mystery of time.
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--Pallav Bhandari--
CA Final, ICAN
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"Desire is the starting point of all achievement, not a hope, not a wish,
but a keen pulsating desire which transcends everything.- Napoleon Hill
Souvenir 2011-12 81
3rd Anniversary
Time
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- === -+ = = = =
+-= =+== c- +-== = ~=
++c = -= - = =
n..= =.=.
n|z =.z=
Where have you gone, my friend?
First, you became silent, and then
You vanished, right in front of my eyes.
I know you have hid yourself
And I can't see you from here
There must be another world,
Behind those flames, somewhere
All I could see was
Your body burn down to ashes
I watched all around
People had their own ways
To bid you farewell on your departure
I salute you, my friend
For you were a wonderful person
Though it was just a year
I had known you,
All I had known you,
All our Interaction and talks,
And all I could know about you in that time
My heart liked you and I loved you in my own way.
You have ascended realm of silence
I have been experimenting with myself,
In these recent days regarding this very word Silence
When I bade you bye and was looking at you
U must have been teaching me
The real meaning of Silence
But I don't know
How much of it I was able to comprehend
I will definitely
With the truest heart
Try to work on it
On this very silence
As long as I live
I might or might not get there,
But one thing I am sure that
I will join you in the other world,
In the realm of silence,
When I too will leave this world.
=== +=- +s~+ +=
++ +== ==: c=-= =
=-= =+ == = =
= = === + + =
~a= =--- =+ :-
=-+: +== +=+ :-
--+ -= = + ~-
=+- - -+
=-= = +--++ -
=c = === == =
+--+= + c --
= ~ =+- =-
~ +s= c= +=
===: + -= + +=
+ = ~- =-- -=
+ c c - + ==
- -+ =
+= == =+ =
~+ ==- =
-= +- =-- =
= =- +=+= -~=
= +++ === =-==
=-+ --- +-=
-~ == -= +
=- c =-+ -=
= + +-=: +=
~ = -+:-
= ==: +== =-
Goodbye My Friend
--Ramesh Paudel--
BBS-2nd Year, CA-IPCC
+== =-
-= ==
~+
Create a definite plan for carrying out your desire, and begin at once,
whether you're ready or not, to put it into action- Napoleon Hill
Souvenir 2011-12 82
3rd Anniversary
Goodbye My Friend
+== =-
-= == - +=+ ++-+-
-= = - -=+ ++-+-
-=- +== =-= =a c +
= c == - ==+ ++-+-
=-- - === ~-=+ ++-+-
~== -+ - += = +++ ++-+-
= |==-+ : =+ ++ c-
= |==-= :+==-= -=+ +|+ c-
=- ===- - =+++ ++-+-
- ~~- +=- - -=+ ++-+-
= :+=+ ++-+- - :=+ ++-+-
+-t= +---+ ++-+-, +=--+ ++-+-
+ +- |== + - ++-+- :+=
|+ =a :=+ === - = :-=
c =-+ +==+= +t- =c
=+ =+- -+= ~ c
+= - = +c -+= ++ c
-+= + c== =- ~c
=-=- c -= --==
+-+-+ === + c :
+ =-= c + c t:
-= --= =- ==+ =+ :
~ c = -==: +== =c
-= - =~= ~:| =c
+= ~== =- +== +-- == =
=-= === -= --=: == =c =
== =c --=: ==+ =-=:
=:== - =- =-- =c +=-=:
--=: =- ~| = - +=:
=-=: =- ~| == ~=:
--= ==- =-+-
= = ==- + =-- ~ -
=- c= - =+c += = =-
+= =- c ~- =+ c +-
=-=- --= + +- =-
c ~- ~ += =-=- =-
- +- - = =--=-- -
== =- --=: + =-=: =-
++-+- :+=
== =-=
+-, ==
-==:
Pink colour + sweater = -==:
==c ==== == -==:
|+-= c +c ~=-=
= =sc +== c+ -==:
Pink colour + sweater = -==:
==c ==== = -==:
-=+ +== ~= ~= =
:==c == ~= -==:
= =sc +== c+ -==:
==c ==== = -==:
-= == -c -==:=+ == =c
+== c |+c- +- - -==:
Pink colour + sweater = -==:
==c ==== = -==:
+== c |+c- +- - -==:
-= --+
=+- -+=
North Carolina USA
=
. .. .=.|
- +|= n.z=| r:. :
n|~. . =/s |-|
= |== ..=.
n|z-=.z=
If you wait until all the lights are 'green' before you leave home, you'll never
get started on your trip to the top. -Zig Ziglar
Souvenir 2011-12 83
3rd Anniversary ++-+- :+= -= --+

I have seen birth,
I have seen death,
These are the two ends between which my world exists
I have felt peace,
I have had my share of pain,
These are like two seasons through which my world
always persists
I have spoken with my mind,
I have listened to my heart,
These are the two windows through which I choose to
perceive my outer world
I have grieved in loss,
I have been hated by love,
These are two greatest teachers shaping my inner world
I have caused harm,
I have sought forgiveness,
These are two burdens that curved me into what I am
I have been in hate,
I have been kind,
These are two choices that decide who I am
I have been afraid,
I have had faith,
These are two reasons nurturing my endeavour of self
belief inside
I have sought to lies,
I have fought for truth,
These are two deeds accompanying me to eternal as
death pushes me to other side
The One in between
--Ashish Rai--
=+ |+ === =~,
==+ -= +-,
=== = =- -,
-= -=s|+ ==+ +=
+=+++= ==+ ==~ +-
,
= +==: +== -=-+
===:+ ,
- == == +- ~++ s= -=
-a- ==+ +-,
+- ~+ =++ ==~ -=---
==+ +== =---++ =--: ~ +=t,
- - =+ ==
=,
===: =+ ----+- c
+-= += -=s|+ c
=~ --=a -=+ ===:
==- -+ =+,
- --= =+ == -=
a -+ =-
==- +-+- =+ +s =+=,
- == -+ +-
+-=|+ =--+ +~- -=+-
=- ~+ ===|+ +=- -
+=- =-- -=|+ -
a|+ -=- ==|+ ==+,
+=+ -= ==+ =-
~=+ ~= ==--=,
+ -+ ==,
=c|+ ==-,
=+- ==+ ==
==+ =- =--++ + ~, + =,
~= += ~++ ==+-
===: =+ ----+- c,
+-= += =:|+ c
+= ==-=,
-=- =- :-+,
+ -:|+
==-+ -=== -=,
=+:|+ -
---+-+ -= ,
--+- = + +- =
--+--+ -=- -,
-+ -+=
-=|+ =, a|+ =
==+ =+-, +=+ -=
= - ==: + ,
==- =-= : :,
= = ,
~== =|+ =--
=|+ ==|+ =--
===: =+ ----+- c,
+-= += ==|+ c,
=+- ~|+ c
= =- -- ==-
+- ==
E-mail: acharya.pravesh1@gmail.com
Optimism is the faith that leads to achievement. Nothing can be done
without hope and confidence. - Helen Keller
Souvenir 2011-12 84
3rd Anniversary
The One in between

Life has many stages, a lot of phases, challenges. Life is
like unknown to us what we have to do, where we goanna
reach until you make a commitment or start setting up
your plans for the future from the beginning but most of
us don't practice those things in our society. Well stages
of our life starts with childhood, school life, college life
and then finally comes a time to be curious about the
destiny you have planned to reach. One of the most
precious moments of life is with your family, relatives,
and adore and loveable friends, and a life is like unknown
when you are away from home, at starting you don't even
know about the difficulties, troubles you goanna face and
for the consequences you get with undone stuffs but you
need to take a patience, it the valuable key factor of life
that drives you toward your destiny.
School life which is a memorable part of our life and a first
stage where for the first time we start to know the outer
world and get intimate with the peoples with whom we
are not related with blood. This is the point where you
start to know about the facts of life and what our life is
really made for being the only social-being of this planet.
It begins with friend, a precious part of life with whom
you share your day to day activities as well as you
problems, difficulties and you take suggestion for your
matters, isn't it a word friendship a simple but has deep
meaning inside??
After your Schooling you get to college where you earn
valuable friends. life you live during your college, little
naughtiness, lots of fun, a little seriousness, some
unforgettable moments & friends, bunking college,
hanging round with friends, what a life!! But sooner
when u passing out you goanna get little disappointed as
you have to get apart from your friends in the rush of life
seeking a good career in life. It's hard to be away from
home from the friends with whom you have spent a part
of life, but those moments goanna remain as a
memorable part in your whole life. Obviously you goanna
find friends but this time you need to find a friend who
really care about you who is helpful to you
unconditionally, with a positive thought which can set
your destiny for sure, and they will be called friends for
ever till the end journey of life. These friends and
community where you intact with may bring new
platform in your life. Well it depends on interest of your
own, I myself firstly being a social-being I'm really
interested to work socially spending my leisure time,
here I may be able to develop my communication skills,
feel myself responsible person, tactical person, social
person any may things I may gain here will represent me
in our societies get some love and respect from people
which every human seeks besides their career. Which
makes you feel that you life is worthy for you.
In this era of globalization definitely with your giving's
and help for the people seeking help may lead you to live
immortal life. Being a citizen of underdeveloped country
we need to spread the message of brotherhood and
harmony, though the ways seems bit difficult but your
lesser effort and orientation may bring changes in their
thought and give them vision to live peace and
prosperous life in future.
Anyway its life, no one is perfect, so learn from your
mistakes, stick to your way, focus your target, and serve
humanity, in the simplest terms: don't be prejudice, love
children, love your neighbor, love your friends, love your
parents, and love your country. Don't let your opinions
obstruct the aforementioned list.
Away from Home
--Merina Maharjan--
CA-IPCC
===
==== = =:, == = =:=
== - =s=, =~= = =:=
September + =-= office + pressure
Late Night office + += +== = =:=
Delhi + =--, --=+ = -
= -- =~: =~= = =:=
=- -== = +- =
-=+ -= ++ ==== = =:=
|=n= =re
n|z =.z=
If I have the belief that I can do it, I will surely acquire the capacity to do it,
even if I may not have it at the beginning. - Mahatma Gandhi
Souvenir 2011-12 85
3rd Anniversary
Away from Home
The person with the most flexibility has the best chance of achieving the
outcome he or she desires.-Tony Jeary
Souvenir 2011-12 86
3rd Anniversary

Efforts and courage are not enough without purpose and direction.
- John F. Kennedy
Souvenir 2011-12 87
3rd Anniversary
A Brief About Stock Market
Winners don't do different things, They do things differently.
-Shiv Khera
Souvenir 2011-12 88
3rd Anniversary
A Brief About Stock Market
An ounce of action is worth a ton of theory.
Freidrich Engels
Souvenir 2011-12 89
3rd Anniversary
A Brief About Stock Market
It is not enough to be busy, so are the ants. The question is - What are we
busy about?- Henry David Thoreau
Souvenir 2011-12 90
3rd Anniversary
A Brief About Stock Market
=t=r=+t urt=
zt .t att .t+t |t=|
qu ea r |. n zes +t
nrut urt n-t |utt|r=
att n-t =t=|r=ut
rt|+ u=u .t+t+tu=t
=+a e+ |nq. =t-r ntr
Teacher
SFM-CA Final
Cost & FM-CA IPCC
NS Academy, B-5, Hans Bhawan, Near ICAI Building, ITO,
New Delhi-110002, Phone: 8800415410, 9811465474. Website:
www.fmguru.org
The ear of the leader must ring with the voices of the people.
- Woodrow Wilson
Souvenir 2011-12 91
3rd Anniversary
A Brief About Stock Market
Without continual growth and progress, such words as improvement,
achievement, and success have no meaning- Benjamin Franklin
Souvenir 2011-12 92
Celebrating Holi 2012 at Lalita Park
New Year Programe 2012
13 Days Mourning Programme of late Jitendra Kumar Shah
13 Days Mourning Programme of late Jitendra Kumar Shah
Supporting Nepali National Footboll Team with Banner at
Nehru Cup 2012
3rd Annual General Meeting of HNSG
New Elected Board Member of HNSG Taking Oath
Board Meeting of New Elected Board of HNSG 2012-13
HNSG 2011-12
FRESH BATCHES FOR C.A. FINAL
CA. Satish Mangal
By
(Renowned Faculty of ICAI)
"CLASS SCHEDULE FOR NOVEMBER 2012 BATCHES"
D-223 (GROUND FLOOR), LAXMI CHAMBER
(NEAR LAXMI NAGAR METRO STATION),
LAXMI NAGAR, DELHI-92
Ph: 9350647377, 9810748920, 9718253540
Date of Commencement
BATCH-I: 23rd Nov. 2012
BATCH-II: 24th Nov. 2012
Days
Mon-Wed-Fri
Tues-Thu-Sat.
Timings
5:00 PM TO 9:00 PM
6:30 AM TO 10:30 AM
Date of Completion
10th
March
2013
Optional Timing for Sunday Class for both Batches:
EITHER 4:00 PM TO 8:00 PM
OR 6:30 AM TO 10:30 AM
"OPTION MUST BE EXCERCISED BY STUDENT AT THE TIME OF REGISTRATION ONLY"
FEES: RS. 10,000/-
Classes by CA Nagendra Sah
CA, B.SC.(H) from TU, Nepal, Highest mark scorer in SFM CA Final
CA-Final SFM
Starting Date: Days: Timing: Completion Fees
02-Dec-2012 M/W/F/S 6:45 to 10:30 AM 25-March-13 9,000/-
08-Dec-2012 T/T/S/S 5:15 to 9:00 PM 07-April-13 9,000/-
01-Apr-2013 All 7 days 6:30 to 10:30 AM 31-May-13 10,000/-
02-June-2013 M/W/F/S 6:30 to 10:30 AM 25-Sep-13 10,000/-
09-June-2013 T/T/S/S 5:15 to 9:00 PM 07-Oct-13 10,000/-
CA-IPCC Cost-FM
Starting Date: Days: Timing: Completion:
10-Dec-2012*
(Starts with FM)
M/W/F 11:45 to 3:30 PM
15-Feb-13
[After 15th Feb Cost will
start]
11-Dec-2012*
(Starts with Cost)
T/T/S 11:45 to 3:30 PM
16-Feb-13
[After 16th Feb FM will start]
* December batch Students can complete whole course by 16-Feb-13 by taking
Classes on Monday to Saturday. Otherwise course will complete on 15-April-
13.
1
st
week of June-13 For days and timing detail call to our academy
Individual fee for cost and FM each = 2,500/- and Combined fee for both = 4,500/-

CA. Nagendra Sah, a widely acclaimed chartered Accountant in the field of Financial
Management, qualified Chartered Accountancy in June 2009 scoring highest mark in strategic
financial Management. He has cleared all the level of CA examination in first attempt. He is
originally from Janakpur, Nepal (birth place of goddess SITA). He has been a university topper
and awarded prize for securing highest mark in statistics as well as mathematics.

For Registration contact:
NS Academy, B-5, Hans Bhawan, Near ICAI Building, ITO, New Delhi-110002,
Phone: 8800415410, 9811465474. Website: www.fmguru.org
AKNKAILASH THAKUR Institute
Ph:- 9313984961, 9811255129, 011-32911432
AKN
KAILASH THAKUR Institute
Old Office: 1/7, Ist Floor, (At Main Laxmi Nagar Red Light), Main Vikas Marg, Delhi-92
New Office: 1/10, Ground Floor Surana Bhawan, Laxmi Nagar Metro Station Red Light, Main Vikas Marg Delhi-92
Head Office: S-547, Ground Floor, School Block, Mother Dairy Road, Delhi-92
This Book is Available in the Market
Contact at
Director
Kailash Thakur
(Established :- 2005)
Specialised Coaching
for
CA CPT
Best Team In India for CA CPT
So, More Than 94% Result in June - 2012 & Dec. - 2011
CA / CS / CMA
Miss. Ishita Gupta
Roll No. 233911
Marks- 189
AIR-8
Roll No. 214504
Marks- 188
AIR-9
Mr. Yatin Garg
Roll No. 237834
Marks- 188
AIR-9
Mr. Ajay singla
Roll No. 210362
Marks- 187
AIR-10
Mr. Somesh Jain
Manish Chaudhary
(Nepal)
Roll No. 210545
AIR-6
All India Rank Holders in CA - CPT June - 2012