Explain the role of finance and the different types of jobs in finance. Identify the advantages and disadvantages of different forms of business organization. Explain the links between stock price, intrinsic value, and executive compensation. Discuss the importance of business ethics and the consequences of unethical behavior.
Indians, who were seeking independence from British rule and their own government, were particularly influenced by the independence of Ireland from British rule and the development of the Irish constitution.
Inthe Nehru Commission composing of representatives of Indian political parties proposed constitutional reforms for India that apart from calling for dominion status for India and elections under universal suffrage, would guarantee rights deemed fundamental, representation for religious and ethnic minorities, and limit the powers of the government.
Inthe Indian National Congress the largest Indian political party of the time adopted resolutions committing itself to the defence of fundamental civil rights, Principles of finance notes well as socio-economic rights such as the minimum wage and the abolition of untouchability and serfdom.
When India obtained independence on 15 Augustthe task of developing a constitution for the nation was undertaken by the Constituent Assembly of Indiacomposing of elected representatives under the presidency of Dr.
While members of Congress composed of a large majority, Congress leaders appointed persons from diverse political backgrounds to responsibilities of developing the constitution and national laws. A notable development during that period having significant effect on the Indian constitution took place on 10 December when the United Nations General Assembly adopted the Universal Declaration of Human Rights and called upon all member States to adopt these rights in their respective constitutions.
Ambedkar Principles of finance notes on 19 November as given below high lighting that the DPSP shall be the basis of future governance of the country: Directive Principles of State Policy aim to create social and economic conditions under which the citizens can lead a good life.
They also aim to establish social and economic democracy through a welfare state. Though the Directive Principles are non-justiciable rights of the people but fundamental in the governance of the country, it shall be the duty of the State to apply these principles in making laws per Article Besides, all executive agencies of union and states should also be guided by these principles.
In contrary to Article 37, many policies have been implemented by state and union governments which go against the DPSPs such as using intoxicating drinks as source of major tax revenue instead of implementing prohibition for better health of people, separation of judiciary from executive, uniform civil code for the citizen, etc.
Ambedkar clarified as given below in the Constituent Assembly debates on Article 38 high lighting its inevitable implementation. We have used it because our intention is even when there are circumstances which prevent the Government, or which stand in the way of the Government giving effect to these Directive Principles, they shall, even under hard and unpropitious circumstances, always strive in the fulfilment of these Directives.
Otherwise, it would be open for any Government to say that the circumstances are so bad, that the finances are so inadequate that we cannot even make an effort in the direction in which the Constitution asks us to go. Also, the State shall strive to minimise the inequalities in income and endeavour to eliminate economic inequality as well as inequalities in status and opportunities, not only among individuals, but also among groups of people residing in different areas or engaged in different vocations per Article 38 2.
The State shall aim for securing right to an adequate means of livelihood for all citizens, both men and women as well as equal pay for equal work for both men and women. The State should work to prevent concentration of wealth and means of production in a few hands, and try to ensure that ownership and control of the material resources is distributed to best serve the common good.
Child abuse and exploitation of workers should be prevented.
Children should be allowed to develop in a healthy manner and should be protected against exploitation and against moral and material abandonment per Article The State shall provide free legal aid to ensure that equal opportunities for securing justice is ensured to all, and is not denied by reason of economic or other disabilities per Article 39A.
The State shall also work for organisation of village panchayats and help enable them to function as units of self-government per Article The State shall endeavour to provide the right to workto education and to public assistance in cases of unemployment, old age, sickness and disablement, within the limits of economic capacity per Article 41 as well as provide for just and humane conditions of work and maternity relief per Article The State should also ensure living wage and proper working conditions for workers, with full enjoyment of leisure and social and cultural activities.
Also, the promotion of cottage industries in rural areas is one of the obligations of the State per Article 43 The State shall take steps to promote their participation in management of industrial undertakings per Article 43A Also, the State shall endeavour to secure a uniform civil code for all citizens per Article 44 and provide free and compulsory education to all children till they attain the age of 14 years per Article This directive regarding education of children was added by the 86th Amendment Act, It should also organise agriculture and animal husbandry on modern and scientific lines by improving breeds and prohibiting slaughter of cowscalvesother milch and draught cattle per Article A bookkeeper may record financial transactions according to certain accounting principles and standards and as prescribed by an accountant depending upon the size, nature, volume, and other constraints of a particular organization.
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