The Three-Dimensional Grid-Paper 2 of UPSC commerce Optional

The Three-Dimensional Grid
The Three-Dimensional Grid or 3-D Leadership Model is developed by Professor Bill Reddin, who introduced the concept of “situational demands” which talks about the way in which the leader must behave to be most effective.

The 3-D model has taken into the consideration the beliefs of the managerial grid and added one more dimension to it i.e. Effectiveness. The effectiveness means to know what was the result when one used a particular leadership style in a particular situation.

Thus, three-dimensional axes represent the “task-orientation”, “relationship orientation” and “effectiveness”. Task orientation means the extent to which the superior directs his subordinate’s efforts towards the goal attainment. The relationship orientation means the extent to which the manager has personal relations with his subordinates and finally, the effectiveness means the extent to which the manager is successful.

When the leadership style meets the demands of the situation, then the leadership is said to be effective else ineffective. On the basis of this, there are four styles that a manager adopts and is shown  below:

• The Separated Manager is the one who is engaged in correcting deviations. He is the person who formulates the rules and policies and imposes these on others.
• The Related Manager is the one who likes to work with others and see an organization as a social system where everyone works together. He does not worry about the time and accepts others as they are and do not try to change them.
• The Dedicated Manager is the one who is task oriented and is only concerned with the production. He does not like to mix up with the subordinates and cannot work without power and responsibility.
• The Integrated Manager is the one who mixes up with the subordinates and facilitate two way communication. His major emphasis is on building a strong teamwork and effective communication network.

Reddin believed that the way leader behaves in a certain situation may not be appropriate in some other situations, and this led to the evolution of the 3-D leadership model.

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SUCCESSION PLANNING

Though succession planning has been receiving considerable attention in recent times, many Indian companies do not have a formal plan of action to replace their higher management. In most parts of the world, a succession plan is considered a crucial part of corporate strategy; however in India, most companies lack a formal process to ensure a smooth transition.

When a succession plan is not in place, organisations can face problems that range from absence of an effective strategic direction to reduced financial prudence.

Use advanced tools

Succession planning is not just about putting a name behind a title, which in fact is called replacement planning.

Every key position and key person in an organisation should be part of succession planning. Succession planning doesn’t have to be restricted to just selecting a CEO. The process should include identifying and nurturing key people to build the next generation of leaders.

Having said that, many companies don’t know how many leaders they have and how many they need. Often, they lack a clear definition of what a leader is. This is because many companies don't have a formal succession plan in place; or, if they do, it's old and outdated. Here, technology can help. Companies now have access to the next-generation Human Capital Management (HCM) system that captures the complete workforce data and is supported by powerful analytics and better decision-making. Succession planning will help companies stabilise and streamline their operations while ensuring that their employees remain satisfied. Many organisations are clueless about how to find the right method for successful succession planning.

This is where HCM solutions can come in handy.

HCM enables senior leaders, managers, directors, and the HR department to take a strategic approach to recruiting and nurturing the required skilled manpower. It is an effective method for recruiting and retaining top-performing employees.

The HCM tool ultimately simplifies HR’s role in the search for successors.

Create a talent pool

For both small and large enterprises, technology saves time and effort by managing employee data related to employee performance, talent requirements, training needs, learning application and employee feedback, giving HR professionals a more complete view. Succession planning is not just about identifying and making a talent pool available for replacing key roles whenever a vacancy arises. From identifying high-potential talent to selecting and preparing a talent pool for succession, training them, planning their learning and career development to implementing the initiatives and assessing performance, the whole process can be integrated using a single efficient HCM tool.

This supports seamless execution of the succession plan.

Curate career paths

Succession planning has become even more reliable and efficient with the intervention of learning and career development initiatives for the employee.

Organisations should realise that creating a culture of growth and mobility is the key to engaging and retaining employees. The individualised talent development approach is critical to yield better employee engagement. Successfully promoting someone requires a trained person to take over the position being vacated.

However, it is important to realise that one size (of learning and development methods) doesn’t fit all.

Hence, here the HCM platform plays a crucial role which develops employees at a very personalised and individual level which is not possible in traditional, standardised classroom training methods. The technology curates career paths tailored to fit each individual’s needs and capabilities.

There are instances when companies don’t have any formal policy on whether they should hire internally or look outside for succession. However, preference would always be given to an internal talent who has already performed successfully.

An integrated HCM solution can analyse the current workforce and this exercise includes studying detailed talent profiles, employee summaries, organisation charts, competencies, and job profiles. Secondly, it can assess employees on key areas of leadership potential, job performance and risk of leaving. Organisations need such integrated processes to promote and support career and talent mobility. And such dynamic talent mobility is vital to succession planning.

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New Initiatives of the Human Resource Development ministry-Topic HRM -paper 2 of Commerce Optional- UPSC

 New Initiatives of the Human Resource Development  ministry-Topic -HRM- paper 2 of Commerce Optional- UPSC

Education for Girls

Beti Bachao Beti Padhao Abhiyan

The Department of School Education and Literacy has supported the Ministry of Women and Child Development for roll out of “Beti Bachao Beti Padhao” Abhiyan in 100 districts of the country to enhance the sex ratio and the status of the girl child. An award is being instituted from the “Beti Bachao Beti Padhao” Abhiyan for School Management Committees which achieve 100% transition of girls at different levels of education.

Swachh Vidyalaya

The Department is committed to the provision of a functional girls toilet in every school. A specific “Swachh Vidyalaya” campaign has been rolled out which will ensure that a functional toilet is available in every school before 15th August 2015.

UDAAN

UDAAN is an initiative of the Central Board of Secondary Education (CBSE) to enable disadvantaged girl students and other students from SC/ST & minorities to transit from school to post-school professional education specially in Science and Math. The first flight of UDAAN is to address lower enrolment of girls in engineering colleges which is currently about 23% girls as against 77% of boys. It aims to reduce the quality gap between school education and engineering education entrance systems by focussing on the three dimensions-curriculum design, transaction and assessment. It will do this by enriching and supplementing teaching and learning of Science and Mathematics at Senior Secondary level. The CBSE will provide free and online resources to the entire student population with special incentives and support to a thousand selected is advantaged girls per year.

Swami Vivekananda Single Girl Child Scholarship for Research in Social Sciences

UGC has formulated this scheme under which 300 scholars would be provided Junior Research Fellowship @ Rs. 8,000/--10,000/- per month, and will be implemented from academic year 2014-15.

PRAGATI

Providing Assistance for Girls’ Advancement in Technical Education Initiative
The AICTE scheme envisages selection of one girl per family where family income is less than 6 lakhs / annum on merit at the qualifying examination to pursue technical education. The scheme is to be implemented by the authorised admission centre of respective State Governments. 4000 girls are expected to benefit of scholarships available per annum. The scholarship amount is Rs. 30,000 or tuition fees or actual whichever is less and Rs. 2000/ month for ten months  as contingency allowance.

Persons with Special Needs

SAKSHAM

Scholarship for Differently-abled children AICTE has decided to award 1000 scholarships per annum to differently abled students to pursue technical education based on merit in the qualifying examination to pursue technical education.  The scholarship amount would be Rs. 30000 or tuition fees or actual whichever is less and Rs. 2000 / month for  ten months as contingency allowance.

Initiatives for the North East

Ishan Uday

Special Scholarship Scheme for students of North East Region. The UGC has launched a special scholarship Scheme for students of North East Region from the academic session 2014-15. The Scheme envisages grant of 10,000 scholarships to students from North East Region whose parental income is below Rs. 4.5 lakh per annum and would be provided scholarship ranging from Rs. 3,500 to 5,000 per month for studying at under graduate level in Colleges/Universities of the country.

Ishān Vikās

Ishān Vikās is a comprehensive plan to bring selected students from the school and college levels from the North-Eastern states into close contact with the IITs, NITs and IISERs during their vacation periods. A typical visit is envisaged for a period of ten days to one of these institutions, in the form of either an exposure or an Internship programme. Each school will send one teacher to accompany a group of about 32 students of class IX and X and 8 teachers. The college students would be organised in two groups in summer and in winter, consisting of 32 students each group. About 2016 college students and 504 teachers from N-E will be visiting premier Institutes, like IIT/NIT/ IISERs in an academic year. or Centrally Funded Technological Institutes) with Stipends and Travel will be taken up. From 25 Institutions, about 250 students will be visiting 16 IITs and 6 NITs (to start with six NITs are being considered) per year.

ICT enabled enhancement of learning opportunities

ICT enabled enhancement of learning opportunities to accelerate outreach, improve quality and promote equity by facilitating access to the best educational resources for learners/ teachers.

SWAYAM (Study Webs of Active –Learning for Young Aspiring Minds) PROGRAMME:

Under this programme, Professors of centrally funded institutions like IITs, IIMs, Centrally universities will offer online courses to citizens of our country. All courses will be made available free of cost for learning. In case the learner requires a Verified Certificate, a small fee will be applicable.
In first phase, IIT Bombay, IIT Chennai, IIT Kanpur, IIT Guwahati, University of Delhi, Jawahar Lal Nehru University, IGNOU, IIM Bangalore, IIM Calcutta, Banaras Hindu University, alone as well as with the help of faculty from foreign universities will be offering courses in areas of engineering education, social science, energy, management, basic sciences. At least one crore students are expected to benefit in 2 to 3 years through this initiative. SWAYAM will be launched in 2014.

National E-Library

The E-Library has been envisaged as an online portal that will democratize access to knowledge by ensuring that quality content from central universities and premier educational institutions are available in a digital format that can be easily accessed by students, working professionals and researchers across the country through laptops, smartphones, tablets, PC’s. International collaboration has been offered by Israel, Norway, UK, UNESCO. The National E –Library becomes operational in the academic year 2015.

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ACCOUNTING STANDARD-1

Introduction 

• This Standard deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements. 
• The view presented in the financial statements of an enterprise of its state of affairs and of the profit or loss can be significantly affected by the accounting policies followed in the preparation and presentation of the financial statements. 
• The accounting policies followed vary from enterprise to enterprise. 
• Disclosure of significant accounting policies followed is necessary if the view presented is to be properly appreciated. 
• The disclosure of some of the accounting policies followed in the preparation and presentation of the financial statements is required by law in some cases. 
• The Institute of Chartered Accountants of India has, in Standards issued by it, recommended the disclosure of certain accounting policies, e.g., translation policies in respect of foreign currency items. 
• In recent years, a few enterprises in India have adopted the practice of including in their annual reports to shareholders a separate statement of accounting policies followed in preparing and presenting the financial statements.
• In general, however, accounting policies are not at present regularly and fully disclosed in all financial statements. 
• Many enterprises include in the Notes on the Accounts, descriptions of some of the significant accounting policies. 
• But the nature and degree of disclosure vary considerably between the corporate and the non-corporate sectors and between units in the same sector. 
• Even among the few enterprises that presently include in their annual reports a separate statement of accounting policies, considerable variation exists. 
• The statement of accounting policies forms part of accounts in some cases while in others it is given as supplementary information. 
• The purpose of this Standard is to promote better understanding of financial statements by establishing through an accounting standard the disclosure of significant accounting policies and the manner in which accounting policies are disclosed in the financial statements. 
• Such disclosure would also facilitate a more meaningful comparison between financial statements of different enterprises.

Fundamental Accounting Assumptions

• Certain fundamental accounting assumptions underlie the preparation and presentation of financial statements. 
• They are usually not specifically stated because their acceptance and use are assumed. 
• Disclosure is necessary if they are not followed. 
• The following have been generally accepted as fundamental accounting assumptions:—

a. Going Concern 

• The enterprise is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. 
• It is assumed that the enterprise has neither the intention nor the necessity of liquidation or of curtailing materially the scale of the operations. 

b. Consistency 

• It is assumed that accounting policies are consistent from one period to another.

c. Accrual 

• Revenues and costs are accrued, that is, recognised as they are earned or incurred (and not as money is received or paid) and recorded in the financial statements of the periods to which they relate. 
• (The considerations affecting the process of matching costs with revenues under the accrual assumption are not dealt with in this standard.)

Nature of Accounting Policies 

• The accounting policies refer to the specific accounting principles and the methods of applying those principles adopted by the enterprise in the preparation and presentation of financial statements. 
• There is no single list of accounting policies which are applicable to all circumstances. 
• The differing circumstances in which enterprises operate in a situation of diverse and complex economic activity make alternative accounting principles and methods of applying those principles acceptable. 
• The choice of the appropriate accounting principles and the methods of applying those principles in the specific circumstances of each enterprise calls for considerable judgement by the management of the enterprise. 1
• The various standards of the Institute of Chartered Accountants of India combined with the efforts of government and other regulatory agencies and progressive managements have reduced in recent years the number of acceptable alternatives particularly in the case of corporate enterprises. 
• While continuing efforts in this regard in future are likely to reduce the number still further, the availability of alternative accounting principles and methods of applying those principles is not likely to be eliminated altogether in view of the differing circumstances faced by the enterprises.

Areas in Which Differing Accounting Policies are Encountered 

• The following are examples of the areas in which different accounting policies may be adopted by different enterprises. 

(a) Methods of depreciation, depletion and amortisation 

(b) Treatment of expenditure during construction 

(c) Conversion or translation of foreign currency items

(d) Valuation of inventories 

(e) Treatment of goodwill 

(f) Valuation of investments 

(g) Treatment of retirement benefits 

(h) Recognition of profit on long-term contracts 

(i) Valuation of fixed assets 

(j) Treatment of contingent liabilities. 

• The above list of examples is not intended to be exhaustive.

Hint- Foreign, se- Dep Con, Invent(2) kiya, Good, Retirement k baad, Fixed Asset ka, Long Term Contract karege, takee Coningent Liability na hooo.

Considerations in the Selection of Accounting Policies 

• The primary consideration in the selection of accounting policies by an enterprise is that the financial statements prepared and presented on the basis of such accounting policies should represent a true and fair view of the state of affairs of the enterprise as at the balance sheet date and of the profit or loss for the period ended on that date. 
•  For this purpose, the major considerations governing the selection and application of accounting policies are:—

a. Prudence 

• In view of the uncertainty attached to future events, profits are not anticipated but recognised only when realised though not necessarily in cash. 
• Provision is made for all known liabilities and losses even though the amount cannot be determined with certainty and represents only a best estimate in the light of available information.

 b. Substance over Form 

• The accounting treatment and presentation in financial statements of transactions and events should be governed by their substance and not merely by the legal form.

c. Materiality 

• Financial statements should disclose all “material” items, i.e. items the knowledge of which might influence the decisions of the user of the financial statements.

Disclosure of Accounting Policies 

• To ensure proper understanding of financial statements, it is necessary that all significant accounting policies adopted in the preparation and presentation of financial statements should be disclosed. 
• Such disclosure should form part of the financial statements. 
• It would be helpful to the reader of financial statements if they are all disclosed as such in one place instead of being scattered over several statements, schedules and notes. 
• Examples of matters in respect of which disclosure of accounting policies adopted will be required are contained in paragraph 14. 
• This list of examples is not, however, intended to be exhaustive.
•  Any change in an accounting policy which has a material effect should be disclosed. 
• The amount by which any item in the financial statements is affected by such change should also be disclosed to the extent ascertainable.
• Where such amount is not ascertainable, wholly or in part, the fact should be indicated. 
• If a change is made in the accounting policies which has no material effect on the financial statements for the current period but which is reasonably expected to have a material effect in later periods, the fact of such change should be appropriately disclosed in the period in which the change is adopted. 
• Disclosure of accounting policies or of changes therein cannot remedy a wrong or inappropriate treatment of the item in the accounts.

 Important Para’s 

24. All significant accounting policies adopted in the preparation and presentation of financial statements should be disclosed.

25. The disclosure of the significant accounting policies as such should form part of the financial statements and the significant accounting policies should normally be disclosed in one place. 

26. Any change in the accounting policies which has a material effect in the current period or which is reasonably expected to have a material effect in later periods should be disclosed. In the case of a change in accounting policies which has a material effect in the current period, the amount by which any item in the financial statements is affected by such change should also be disclosed to the extent ascertainable. Where such amount is not ascertainable, wholly or in part, the fact should be indicated. 

27. If the fundamental accounting assumptions, viz. Going Concern, Consistency and Accrual are followed in financial statements, specific disclosure is not required. If a fundamental accounting assumption is not followed, the fact should be disclosed.

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International Financial Services Centre (IFSC)

International Financial Services Centre (IFSC)

OPTIONAL PAPER-2 FINANCIAL INSTITUTION

• An IFSC caters to customers outside the jurisdiction of the domestic economy. Such centres deal with flows of finance, financial products and services across borders. London, New York and Singapore can be counted as global financial centres. Many emerging IFSCs around the world, such as Shanghai and Dubai, are aspiring to play a global role in the years to come.
• An expert panel headed by former World Bank economist Percy Mistry submitted a report on making Mumbai an international financial centre in 2007. However, the global financial crisis that unfolded in 2008 made countries including India cautious about rapidly opening up their financial sectors.
• Finance Minister Arun Jaitley, had announced in the Union Budget 2015 that India's first IFSC's would be set up in GIFT City in Gujarat.
• Gujarat International Finance Tec-City (GIFT City) would be the country's first IFSC, with which top bourses BSE and NSE signed MOUs for setting up International exchanges there. However, BSE already started India International exchange on January 9, 2017.

Services @ IFSC 

• Fund-raising services for individuals, corporations and governments
• Asset management and global portfolio diversification undertaken by pension funds, insurance companies and mutual funds.
• Wealth management.
• Global tax management and cross-border tax liability optimization, which provides a business opportunity for financial intermediaries, accountants and law firms.
• Global and regional corporate treasury management operations that involve fund-raising, liquidity investment and management and asset-liability matching
• Risk management operations such as insurance and reinsurance.
• Merger and acquisition activities among trans-national corporations

IFSC in SEZ 

• Definition of IFSC as per SEZ Act: As per Section 2 (q) of SEZ Act, 2005, "International Financial Services Centres" means an International Financial Services Centre which has been approved by the Central Government under sub-section (1) of Section 18 of SEZ Act, 2005.
• As per Sub section (1) of Section 18 of SEZ Act, 2005, The Central Government may approve the setting up of an International Financial Service Centre in a Special Economic Zone and may prescribe the requirements for setting up and operation of such centre. Provided that the Central Government shall approve only one International Financial Services Centre in a Special Economic Zone.
• As per Sub section (2) of Section 18 of SEZ Act, 2005, The Central Government may, subject to such guidelines as may be framed by the Reserve Bank, the Securities and Exchange Board of India, the Insurance Regulatory and Development Authority and such other concerned authorities, as it deems fit, prescribe the requirements for setting up and the terms and conditions of the operation of Units in an International Financial Services Centre. Accordingly Securities board of India has recently issued guidelines dated 27.03.2015 named as SEBI (International Financial Services Centres) Guidelines, 2015
• SEBI (International Financial Service Centres) Guidelines, 2015 has been issued to facilitate and regulate financial services relating to securities market in an International Financial Services Centre set up under section 18 (1) of SEZ Act, 2005
• Such guidelines will facilitate setting up and operations of units in country's first IFSC at GIFT City, Gujarat.
• SEBI (International Financial Service Centres) Guidelines, 2015 shall come into force w.e.f April 01, 2015
• Replace as: RBI would permit the setting up of IFSC Banking units (IBUs) in International Financial Services Centres (IFSC) by banks in accordance with RBI regulations relating to Financial Institutions issued vide notification no. FEMA.339/2015 - RB dated March 02, 2015.
• IRDA of India would allow Life and Non-life Insurance services, health Insurance services and reinsurance services to set up a branch in IFSC.
• Such guidelines would be referred to as Insurance Regulatory and Development Authority of India (International Financial Services Centre) Guidelines, 2015.
• Insurance Regulatory and Development Authority of India (International Financial Services Centre) Guidelines, 2015 shall come into force w.e.f. April 06, 2015.

Fiscal Incentives available under SEZ Act 2005 for IFSC units

• Since India has many restrictions on the financial sector, such as partial capital account convertibility, high SLR (statutory liquidity ratio) requirements and foreign investment restrictions, an SEZ can serve as a testing ground for financial sector reforms before they are rolled out in the entire nation.
• Exemption as per SEZ Act, 2005: Apart from SEZ related incentives as per the SEZ Act, 2005 there is an exemption from the securities transaction tax leviable under section 98 of the Finance (No. 2) Act, 2004 in case the taxable securities transactions are entered into by a non-resident through the International Financial Services Centre.

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RBI arm to launch model platform for blockchain technology soon- Financial Institution Paper 1 of Commerce optional

RBI arm to launch model platform for blockchain technology soon
Financial Institution Paper 1 of Commerce  optional


The Institute for Development and Research in Banking Technology (IDRBT), an arm of the Reserve Bank of India, is developing a model platform for blockchain technology.

AS Ramasastri, Director, IDRBT, said the platform will be suitable for different applications relevant to banking. “We will be launching this platform very soon,” he said at the IDRBT Banking Technology awards function here on Friday,

Sudarshan Sen, Executive Director, RBI, said the central bank, IDRBT and fintech players could work together for commercial success of new technology platforms.

Of late, blockchian is the most talked of and researched area in the banking and financial sector globally.

It’s a type of distributed ledger or decentralised database that keeps records of digital transactions. People generally use a trusted third-party like a bank to make a transaction. But blockchain removes the need for a third-party by directly connecting the customers and suppliers on the same platform.

IDRBT has also filed for three patents on technology solutions related to cyber security, cloud computing and analytics.

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Test series (Batch No.9 ) of CA Final and IPCC Nov' 2017

                                         COMMERCE GURUKUL

Test series Schedule of CA Final and IPCC Nov' 2017

Key Features

1.     The most reliable All India Test Series of CA Final and IPCC , so that every Test taker of Commerce Gurukul can know where he stand among the REST OF HIS COMPETITORS.

2.     Scheduling the tests in a phased manner (Subject wise and full syllabus tests). Test series will consist of 12 tests of CA Final and IPCC Nov' 2017

3.     Test Paper which are carefully created by our expert faculty to enhance and sharpen the aspirant’s' intellectual competence for actual exam. Test paper will based on previous year pattern and ICAI guidelines.

4.     Questions act as trigger for learning what is required for the Main Exam and benefit to get maximum marks in Main Exam.

5.     Exhaustive performance analysis and feedback based on the subject wise Strength and weakness analysis.

6.     Interactive system conducive for expressing conceptual doubts, discussions and clarifications.

7.     Test Paper will help you in handling exam pressure and managing time.

Test Schedule


For test Schedule Pls contact at
commercegurukulca@gmail.com or Call at 07678456921

Procedure of Online or Postal Test Series: 

1.     Deposit the requisite fee in our bank account mentioned below. Thereafter, SMS or Email your Details ( Name, Address with PIN code, Email-id, attempt year,roll Number) at +917678456921 or commercegurukulca@gmail.com

2.     Start preparing subject as per test schedule given above. Tests papers and model answer sheets shall be sent to the Tests papers and model answer sheets shall the student through on e-mail id given by the student, by 1 PM on the day fixed for Test.

3. Write your test in one sitting taking time prescribed in the test paper. Thereafter, Send your answer sheet scanned copy of answer sheet at commercegurukulca@gmail.com .Quality of Scan should be good. It is being advised to use Camscanner app for scanning.

4.     Your Answer sheet will be evaluated with 3 to 5 days and sent back through courier or scanned copy through e-mail. Detailed remarks will be given by teacher on quality, quantity, relevance and flow etc of the answers written as per upsc guidelines. Student may ask clarifications on remarks given the the teacher, in case remarks are not understood or workable.

5.     Standard answer of all questions will be send to your registered e-mail. You can contact to the faculty with appointment for any help related with test series answer.

Level Of Interacion With faculty

Four levels of Interaction with Faculty

·         1. Scheduling Conference over Phone

·         2. Writing Email or Video Conference through google hangout

·         3. Complete Feedback/evaluation in corrected answer sheets.

·         4. Model Answer Sheet

For more details Contact at

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