Leisure and Pleasure – Pondicherry

Originally posted on eclecticankita:


A beautiful escapade by a friend of mine – Harkishn Mourjani (harkishanm@gmail.com) to Pondicherry described in his own words :)
Have a read…

DAY 1 – Arrival at Pondicherry

Early morning at 5:30 on reaching Pondicherry, I woke up to a sleepy city where communicating is very difficult and the rickshaw drivers are waiting like scavengers to pick on you. I wanted to head to “Le Café” a 24 hour cafeteria which was one place I was keen on seeing. Hopped on to a bus and reached the café before sunrise to catch a glimpse of rock beach and the promenade where one witnesses people of all ages coming for chats, chai and walks.

On first sight the promenade boasted of hotels and government offices (incl. Customs & Excise, DTDC, etc.) and the hotel rooms averaging from 5000/- to 20000/- per night. However after scavenging the area a…

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Role of a CA in Implementing an ERP

published in the SICASA Newsletter of the Mangalore Branch of ICAI in the month of December 2013

Business Expansion and Development is a continuous phase for any Enterprise. In this era where there is technological growth, we now observe a “Big Bang” explosion among the enterprises present all over the world. Enterprises are growing in terms of size and presence, service offerings and product offerings which have all resulted in two things, Economic Growth and Difficulties in Management.

Economic Growth is excellent for any economy as we can witness a better standard of life and many more merits and are welcomed by everyone. However Difficulties in Management of the Enterprise is a matter of great concern as there is considerable amount of items which are at stake. The following are a few difficulties which were faced in common by many growing enterprises, Co-ordination between departments, regulatory compliances, Accounting Frauds, Lack of uniform business processes, communication gaps, privacy of data, data redundancy and too much of paperwork and thus had made the job of managing an enterprise extremely challenging.

Thus a solution called ERP was presented to the enterprises. The magic of the ERP was that literally running the whole enterprise using a single interface. All the business processes, accounting functions, communications etc. were integrated. ERP is an abbreviation for Enterprise Resource Planning. ERP is another genre of software. Major players of the ERP market are SAP (SAP AG), Oracle e-business suite (Oracle Corporation), Microsoft Dynamics (Microsoft) etc. The ERP is used to run the day to day show of the enterprise. Every transaction is passed through the ERP be it an internal transaction or a regular business transaction. General Internal Controls are enforced by the ERP solution. And any and every accounting impact that arises as a result of the above functions is automatically recorded in the required accounting standards are performed by the ERP. Central Administration and a smooth functioning enterprise is an end result.

There is a difference between ‘Installation’ and ‘Implementation’ of an ERP. Installation simply means the representative of the service provider installs the ERP solution on the servers and workstations of the Enterprise. Implementation is a different concept altogether. It refers to configuring the installed ERP to merge the business processes of the enterprise, regulatory requirements, Accounting Functions those are applicable and the Internal Controls that are required to the enterprise. An effective implementation of an ERP would lead to very strict internal controls, accuracy in maintaining books of accounts, savings of time and thus would lead the management to focus more of the time on Business rather than internal affairs.

A Chartered Accountant being an auditor and also as an accountant is aware about the business processes and workflows of an enterprise. A Chartered Accountant can provide consultancy services in implementation of an ERP. A CA can be right best person to provide the correct guidance.

The implementation of an ERP can be broadly categorized into three sections viz. Access, Process and Compliance.

Compliance: Laws and regulations of various countries need to be followed by the enterprise having its presence in the respective countries. Each country may have its own Generally Accepted Accounting Standards. In India we have the Accounting Standards, Ind AS, IFRS as the GAAP to the enterprises as applicable. Other regulations include the Clause 49, the Sarbanes Oxley Act, Data Privacy Acts’ of other countries etc. It is extremely important for the enterprise to comply with every regulation. The ultimate goal of any regulation is to maintain uniformity of accounts and to showcase a “True and Fair” view of the Financial Statements. A Chartered Accountant is known for his superiority in Accounting Knowledge. It is most crucial that the accounting transaction to be passed at the correct point of the workflow. Deciding the accounting policy to be implemented for the enterprise can be performed by the CA.

Process: All the workflows and Processes of various functions of the enterprise have to be implemented. Implementing an ERP is a time consuming process and not a simple task enterprise would opt for will also be the best time to perform a Business Process Engineering. All existing processes and workflows can be redesigned in order to make it smaller and simpler but to retain the level of inflows that are generated by the said function. A process is a series of workflows of a specific function. A CA can conduct a risk assessment on the controls that is present in the enterprise and the new processes can be designed with the motive of mitigating the risk that is there. Internal Controls also can be redesigned and enforced through the ERP.  A CA can design the structure of the process and workflows that would be most beneficial to the enterprise.

Access: Access should be given to the end users in a need to know basis and at a Minimum Requirement to the employees. It is essential to have adequate Internal Controls to prevent data leakage and abuse. Segregation of Duties (SODs) is a concept that is being practiced by the enterprises. SOD in layman’s language means the maker and the checker should not be the same person. Deciding the roles and responsibilities that is possible to be performed at the enterprise can be provided by the CA. The Correct combination of the responsibilities and roles to ensure that there is no conflict of the SOD can be designed by the CA.

The successful implementation of the ERP is possible only if the correct solution is presented. Hence it is essential for a CA to ensure that each and every function of the Business of the enterprise is taken care of. All resources are effectively used and no deviations from regulations are to be ensured. In brief, A CA used to provide services like Auditing, Book Keeping and Compliances to the enterprise. We can now observe that the services that could be provided by the CA are increased and there is a heavy dependence from the enterprise on Chartered Accountants. We can now be an architect for the enterprise, give a solution for running their business. Thus with the continuous improvement of Technology, services of a CA is required at a whole new level by the enterprise.


The CIA Triad – Assurance on Information Security

- published in the SICASA Newsletter of Mangalore ICAI in the month of August 2013

Information systems are the lifeblood of any large business. As in years past, computer systems do not merely record business transactions, but actually drive the key business processes of the enterprise. In such a scenario, senior management and business managers do have concerns about information systems. The purpose of IS audit is to review and provide feedback, assurances and suggestions. These concerns can be grouped under three broad heads, i.e. Confidentiality, Integrity and Availability of Data.

The CIA triad is a well-known model in information security development. It is applied in various situations to identify problems or weaknesses and to establish security solutions. In this context, confidentiality is a set of rules that limits access to information, integrity is the assurance that the information is trustworthy and accurate, and availability is a guarantee of ready access to the information by authorized people. The model is sometimes known as the CIA triad.

Why are these three elements important? While a business’ assets may be measured in terms of its employees, buildings or cash on hand, the vast majority of its assets are stored in the form of information, whether it is electronic data or written documents. If this information is disclosed to unauthorized individuals, is inaccurate or deceptive, or is not available when required, the business may suffer significant harm such as the loss of customer confidence, contract damages, regulatory fines and restrictions, or a reduction in market share. In the worst case, a failure to control information could lead to significant financial losses or regulatory restrictions on the ability to conduct business.

Confidentiality: It refers to preventing the disclosure of information to unauthorized individuals or systems. Privacy or the ability to control or restrict access so that only authorized individuals can view sensitive information. One of the underlying principles of confidentiality is “need-to-know” or “least privilege”. In effect, access to vital information should be limited only to those individuals who have a specific need to see or use that information. Confidentiality is necessary for maintaining the privacy of the people whose personal information a system holds.

For example, a credit card transaction on the Internet requires the credit card number to be transmitted from the buyer to the merchant and from the merchant to a transaction processing network. The system attempts to enforce confidentiality by encrypting the card number during transmission, by limiting the places where it might appear (in databases, log files, backups, printed receipts, and so on), and by restricting access to the places where it is stored. If an unauthorized party obtains the card number in any way, a breach of confidentiality has occurred.

Integrity: Information is accurate and reliable and has not been subtly changed or tampered with by an unauthorized party. Integrity includes:

  • Authenticity: The ability to verify content has not changed in an unauthorized manner.
  • Non-repudiation & Accountability: The origin of any action on the system can be verified and associated with a user.

The term Integrity is used frequently when considering Information Security as it is represents one of the primary indicators of security (or lack of it). The integrity of data is not only whether the data is ‘correct’, but whether it can be trusted and relied upon. Integrity involves maintaining the consistency, accuracy, and trustworthiness of data over its entire life cycle. Data must not be changed in transit, and steps must be taken to ensure that data cannot be altered by unauthorized people.

For example, making copies (say by e-mailing a file) of a sensitive document, threatens both confidentiality and the integrity of the information. Why? Because, by making one or more copies, the data is then at risk of change or modification.

Availability: For any information system to serve its purpose, the information must be available when it is needed. This means that the computing systems used to store and process the information, the security controls used to protect it, and the communication channels used to access it must be functioning correctly. High availability systems aim to remain available at all times, preventing service disruptions due to power outages, hardware failures, and system upgrades. Ensuring availability also involves preventing denial-of-service attacks. Assurance that the systems responsible for delivering, storing and processing information are accessible when needed, by those who need them.

It is important to note that confidentiality, integrity and availability are not the exclusive concern of information security. Business continuity planning places a significant emphasis on protecting the availability of information as part of the overall objective of business recovery. Common back office procedures, such as maker/checker, quality assurance, change control, etc. along with such regulatory areas as SOX 404(SOX or Sarbanes-Oxley Act is nothing but the USA version of Clause 49) focus on ensuring the integrity of information.

CIA Risks Controls/Remedy Primary Focus
Confidentiality Loss of privacy. Unauthorized access to information. Identity Theft Encryption, Authentication, Access controls Information Security
Integrity Information is no longer reliable or accurate. Fraud Maker/Checker, Quality Assurance, Audit Logs Operational Controls
Availability Business disruption, Loss of customer confidence, Loss of revenue BCP Plans and Tests, Back-up storage, Sufficient capacity Business Continuity Planning

Applicability of CIA Triad made easy

The CIA Triad is entirely concerned with information. While this is the core factor of most IT security, it promotes a limited view of security that tends to ignore some additional, important factors. For instance, while Availability might serve to ensure that one does not lose access to resources, one need to provide information when it is needed, thinking about information security in and of itself in no way guarantees that someone else isn’t making unauthorized use of your hardware resources.

It can be concluded that the fulfillment of the CIA principles and the compliance with the goal of information security is not a goal with a clear end but an open goal that continually changes with time and the development of technology, the means of information security and the emergence of new threats and vulnerabilities. Lasting efforts must be exerted to maintain the confidentiality, integrity and availability of information, it is not possible to take some precautions and declare that the CIA triad is fulfilled and that nothing more should be done.

Moreover, it can be deduced that efforts ought to be exerted not only by information security professionals, but by employees and all holders of confidential information to safeguard the CIA principles.


Business Continuity Planning

- published in the SICASA Newsletter of Mangalore ICAI in the month of August 2013


Business and enterprises of today depend heavily on information and communication technology (ICT) to conduct business. The ICT plays a central role in the operation of the business activities. This dependence on the systems means that all enterprises should have contingency plans for resuming operations of the business activities. For example, the stock market is virtually paperless. Banks and financial institutions have become online, where the customers rarely need to set foot in the branch premises. This dependence on the systems means that all enterprises should have contingency plans for resuming operations from disruption.

This disruption of business operations can be due to unforeseen man-made or natural disaster that mat result into revenue loss, productivity loss and loss of market share among many other impacts. Thus enterprises have to take necessary steps to ensure the continuity of operation in the event of disruptions.

Business continuity is the activity performed by an organization to ensure that critical business functions will be available to customers, suppliers, regulators, and other entities that must have access to those functions. These activities include many daily chores such as project management, system backups, change control, and help desk. Business continuity is not something implemented at the time of a disaster; Business Continuity refers to those activities performed daily to maintain service, consistency, and recoverability.

The objective of a Business Continuity Plan (BCP) is to enable an organization to continue to operate through an extended loss of any of its business premises or functions. The fundamental aim of BCP is to:

· Manage the risks which could lead to disastrous events.

· Reduce the time taken to recover when an incident occurs and,

· Minimize the risks involved in the recovery process.

The foundation of business continuity are the standards, program development, and supporting policies; guidelines, and procedures needed to ensure a firm to continue without stoppage, irrespective of the adverse circumstances or events. All system design, implementation, support, and maintenance must be based on this foundation in order to have any hope of achieving business continuity, disaster recovery, or in some cases, system support. Business continuity is sometimes confused with disaster recovery, but they are separate entities. Disaster recovery is a small subset of business continuity. It is also sometimes confused with Work Area Recovery (due to loss of the physical building which the business is conducted within); which is but a part of business continuity.

Steps in constructing an effective BCP:

1. Document internal key personnel and backups. These are people who fill positions without which a business absolutely cannot function – make this list as large as necessary but as small as possible.

· Consider which job functions are critically necessary, every day. Think about who fills those positions when the primary job-holder is on vacation.

· Create a list of all those individuals with all contact information including business phone, home phone, cell phone, business email, personal email, and any other possible way of contacting them in an emergency situation where normal communications might be unavailable.

2. Identify who can telecommute. Some people in an organization might be perfectly capable of conducting business from a home office. Find out those who can and who cannot work from home.

3. Document external contacts. If an organization has critical vendors or contractors, then build a special contact list that includes a description of the organization and any other absolutely critical information about them including key personnel contact information.

· Include in the list people like attorneys, bankers, IT consultants etc anyone that you might need to call to assist with various operational issues.

· Don’t forget utility companies, municipal and community offices (police, fire, water, hospitals) and the post office.

4. Document critical equipment. Personal computers often contain critical information

· Some businesses cannot function even for a few hours without a fax machine. Does the company rely heavily on the copy machine? Does the company have special printers that it absolutely must have?

· Don’t forget software – that would often be considered critical equipment especially if it is specialized software or if it cannot be replaced.

5. Identify critical documents. Articles of incorporation and other legal papers, utility bills, banking information, critical HR documents, building lease papers, tax returns. You need to have everything available that would be necessary to start your business over again. Critical Documents would include loan payment schedules, email services bill payments etc

6. Identify contingency equipment options. If your company uses trucks, and it is possible the trucks might be damaged in a building fire, where would you rent trucks? Where would you rent computers? Can you use a business service outlet for copies, fax, printing, and other critical functions?

7. Identify your contingency location. This is the place where the company would conduct business while the primary offices are unavailable.

· It could be a hotel – many of them have very well-equipped business facilities you can use. It might be one of the company’s contractors’ offices, or its attorney’s office.

· Telecommuting for everyone is a viable option.

· If you do have an identified temporary location, include a map in your BCP. Wherever it is, make sure you have all the appropriate contact information (including people’s names).

8. Make a “How-to”. It should include step-by-step instructions on what to do, who should do it, and how.

9. List each responsibility and write down the name of the person assigned to it. Also, do the reverse: For each person, list the responsibilities. That way, if you want to know who is supposed to call the insurance company, you can look up “Insurance

10. Put the information together! A BCP is useless if all the information is scattered about in different places. A BCP is a reference document – it should all be kept together in something like a 3-ring binder.

· Make plenty of copies and give one to each of your key personnel.

· Keep several extra copies at an off-site location, at home and/or in a safety-deposit box.

11. Communicate. Make sure everyone in the company knows the BCP. Hold mandatory training classes for each and every employee whether they are on the critical list or not. You do not want your non-critical staff driving through an ice storm to get to a building that has been damaged by fire then wondering what to do next.

12. Test the plan! You’ve put really good ideas down, accumulated all your information, identified contingency locations, listed your personnel, contacts and service companies, but can you pull it off?

· Pick a day and let everyone know what’s going to happen (including your customers, contractors and vendors); then on that morning, act as though your office building has been destroyed. Make the calls – go to the contingency site.

· One thing you will definitely learn in the test is that you haven’t gotten it all just exactly right. Don’t wait until disaster strikes to figure out what you should do differently next time. Run the test.

· If you make any major changes, run it again a few months later. Even after you have a solid plan, you should test it annually.

13. Plan to change the plan. No matter how good your plan is, and no matter how smoothly your test runs, it is likely there will be events outside your plan. The hotel you plan to use for your contingency site is hosting a huge convention. You can’t get into the bank because the disaster happened on a banking holiday. The power is out in your house. The copy machine at the business services company is broken. Your IT consultant is on vacation.

· Every time something changes, update all copies of your BCP.

· Never let it get out of date. An out-of-date plan can be worse than useless: it can make you feel safe when you are definitely not safe.

Cleared IPCC

Wings of Life…

Imagination of a Diwali




I was just flipping through my 2009 High School year book, and the days of yore just came back in my head. I am posting this article which I had contributed when I was in my 9th. This article is about my experience when I had an opportunity to meet and greet the Former President of India DR.APJ ABDUL KALAM. Enjoy


    “Dreams are not what you see in sleep. Dreams are things that do not let you sleep.” These memorable words of Dr.A.P.J. Abdul Kalam has always been within me and along was a distant dream which hoped that I would meet the great man in person some day.


    And what a way matters unfurled in the afternoon of 25th February 2009 to make my dream a reality. At 1.05 P.M. that day, I and four other lucky lads of our school, Prajwal, Chirag, Adarsh and Raymond went to the school office to meet the Assistant Headmaster. He broke the news that we will be among the two hundred school children of Mangalore who were to attend the Interaction Meeting with Dr.A.P.J. Abdul Kalam at the Millennium Auditorium of Corporation Bank H.O. As we were sent off, our headmaster Rev.Fr.Melwin Pinto S.J. presented us the school tie and some smart tips to be at our best before the great man. I recollect that his tips did work as I and Prajwal were among the twelve children who got a chance to present our questions to Dr.Kalam.


    We were at the auditorium all eagerly awaiting the arrival of Dr.Kalam.At 7.35 P.M, the auditorium which was jam packed with school kids, college students and invitees suddenly became abuzz with excitement as our icon walked into our midst. Luck visited me again as I was positioned in the aisle in the front which got me a chance to present him my labour of love – the C.D. containing the first software I have programmed, “Knowledge Bank Management Suite”. I had carried the C.D with a distant hope that it would somehow reach his hands. When I handed it over to him, he shook hands with me and with a twinkle in his eyes, asked “Do you have your own e-mail I’d?” I replied “Yes sir and a website too in my name!” (www.bharathrao.googlepages.com). He then asked my name and followed it with the question that I’ll never forget in my life – “Are you a good person?” My reply was instant, “Yes of course!” But later I realized the depth in that question – I know I will have to answer this question throughout my life again and again.


Dr.Kalam in his brief address prior to the interactive session, spoke about his interaction with some Greek students on top of Acropolis, Athens. He had spoken to them on the importance of righteousness, which he considers is the primary resource for a peaceful world. He shared his Vision 2020 with us that is of a prosperous, secure, peaceful and happy India in 2020 and elaborated on steps we need to take to achieve that vision. He envisioned India as ‘one of the best places to live in’, by 2020. He urged the students to work with integrity and succeed with integrity, while stating small aim is a crime. He explained the qualities of a good leader and urged the students to repeat the oath for the youth to lead India for development. All of us were charmed by his sincerity, innocence and deep love for our country. We willingly and vocally repeated the oath that he administered to us:-


  1. I will have a goal and work hard to achieve the goal. I realize that small aim is a crime.
  2. I will always be righteous in the heart which leads to beauty in the character; beauty in the character brings harmony in the home, harmony in the home leads to order in the nation, order in the nation leads to peace in the world.
  3. I will work with success and integrity.
  4. I will be a good citizen of the country, a good member of the nation and a good member of the world


In the question answer session Prajwal asked the question, “Who is your role model?” to which he replied “Mr.Subramanya Iyer, Mr.Sivashankar Iyer, Professor Vikram Sarabhai and Mr.Sathish Dhawan”. Then came my big moment it was my turn to ask the question – “Many people have goals but their goals often remain as dreams. Can you tell us how to make our goals a reality?” Pat came his reply which I feel not only electrified me but all those in the audience. His simple and straight forward answer was, “Have a goal, pursue it with perseverance and hard work, perseverance comes by acquiring knowledge with a long time vision. Knowledge = Righteousness + Creativity + Courage”.


I am sure this simple formula would be the success mantra for the youth of India – The future hope of the country!


At the end of the session as the crowd surged ahead to greet and get his autograph, I was again proven lucky to be ahead of the rest. The book “Ignited Minds” by Dr.Kalam which I had carried to the meeting came to use. As I opened the title page and held it before him, he again smiled and put his autograph below his printed name.


Times may change, the sweet memories of the meeting may fade away but his thoughts will remain forever deeply etched in me and all others present that evening to ignite our minds and unleash the power within us.


B. BHARATH RAO, Class IX E 2008-09, St Aloysius College High School, Mangalore


I was just flipping through my 2009 High School year book, and the days of yore just came back in my head. I am posting this article which I had contributed when I was in my 9th. This article is about my achievements of me when I was a Scout of the LOYOLA SCOUT TROOP of ST.ALOYSIUS HIGH SCHOOL. Enjoy


A jamboree is a big gathering of scouts and guides which provides a great opportunity to exchange views with other scouts and guides from various cultural backgrounds, gain new skills and experiences and to appreciate the greatness of the scouting and guiding movement.


    2009 is the centenary of Indian scouting. To begin the centennial year the Bharath Scouts and Guides Organization had organized a Special National Mini Jamboree at Ahmedabad. The grand jamboree was held in GMDC Ground, Ahmedabad, Gujarat from February 1st to 7th.


    This was planned as a special celebration to commemorate 100 years of scouting in India. At the same time it was a prelude to think and plan about global peace and solidarity since peace is the need of the hour not only in our country but all over the globe.


The team from Dakshina Kannada and Udupi comprised of 50 scouts and guides from Mangalore, Udupi, Sullia, Puttur and so on under the leadership of 6 Rovers and Guides and 5 teachers. Needless to say, the train journey that started from Mangalore at 4.30 am on January 31st was very enjoyable and as we landed at Ahmedabad, we were all full of excitement and anticipation to enter the jamboree site.


    The campsite was divided into two wings – The scout wing and the guide wing. As we passed the attractive welcome arch at the entrance there was a Jamboree market, Hospital, and dedicated counters for Allotment, Registration, Enquiry and Lost and Found counters. The jamboree had various facilities like jamboree equipment store, a market, bank ATM, Telephone booths, mobile charging points, and laundry and food shops at the campsite. Arena was a big open space where most of the performances were held. Beside the arena, there were two halls for jamboree activities and dedicated areas were kept for adventure and fun activities. There were 5 sub camps for each wing and in each sub camp there were dedicated areas for different states of our country with around 50 tents in each area. There were separate kitchen areas for each state area. The tents were our living place for not only we scouts and guides from all over the country but also for all our scout and guide leaders, rovers and rangers and national level leaders of the Scout and Guide Movement. The Jamboree Camp area was home for 5449 scouts and guides and 1113 adult leaders and participants which made a total of 6562 – a Mini India at its glory!


This special jamboree provided us a grand opportunity to make new friends, interact and exchange our views with other participants who have come from all parts of the country and also from abroad. The young boys and girls from all over India had different faces but the same smile on their faces, they spoke in different languages but had the same levels of enthusiasm which bound the whole crowd as parts of one vibrant nation.



    As we entered the campsite, we could witness scouts and guides from different states busy in preparing their respective state gates, decorating their tents and surroundings and making preparations for pioneering projects. The weather I noticed was odd – it used to be bright, sunny and hot in the daytime and very cold in the night. While we were in scout uniform during day time, I used to keep myself warm in my windcheater and snug into my sleeping bag in the tent at night.


    A typical day schedule consisted of 5.30 – rise, 7.30 – breakfast, 8.30 – Inspection and flag ceremony (sub camp wise), 9.00 – Jamboree activities, 12.30 – Lunch, 14.30 – Jamboree activities, 19.00 – dinner, 20.00 – evening programme, 22.30 – silence till 5.30 A.M.


    The jamboree was inaugurated by the Mayor of Ahmedabad. It was followed with the marching parade of the scouts and guides from various states, folk dances and songs presented by the contingents from Gujarat, Bangladesh and Jammu and Kashmir. That night, we had a great time watching the Gujarat Nite – a musical and dance extravaganza from the scouts and guides of Gujarat.


    29 jamboree award activities were arranged. They were categorized into 10 Fun activities, 13 adventure activities and 6 intellectual activities. The fun activities included basket ball, stilt walk, cycling, shooting, archery, skating, tolling hoops. The adventure activities included monkey crawling, rope climbing, commando crossing, ladder crossing, plank walking, tunnel crossing, monkey bridge crossing, rock climbing, tyre wall climbing, fire ditch jumping, flying trapeze, chimney climbing, tyre tunnel crossing and intellectual activities contained drawing and cartooning, HAM radio, Creative makeup, Computer awareness, electronics and vocational hobbies. Out of the above, we had to complete 7 fun activities, 10 adventure activities and 4 intellectual activities within three days in order to get the jamboree award Certificates I was able to finish all of them within the time given and it was a great sense of satisfaction when I won all the three certificates. But it involved a lot of walking, strenuous activities and anxiety about getting a chance to do the activities and completing the tasks in time but the stress and effort was worthwhile at the end.


    There was a march past competition in the arena where contingents from 28 states marched in full scout and guide uniforms. On another day there was an integration march where everyone wore their states traditional costumes and participated walking the streets of Ahmedabad. All of us returned tired after the walk, but the feeling of unity in diversity which we experienced cannot be captured in words. The Governor of Gujarat, Mr. Naval Kishore Sharma graced the jamboree on one day. On that occasion, there was a grand show of folk dances of various states integrated into one theme titled “Jai Ho”. The chief minister of Gujarat Mr. Narendra Modi who addressed us also released the jamboree souvenir. On another day, there was a physical display competition. The grand display with practical demonstration of skills gave the skill-o-rama a spectacular look. Most of the presentations were unique.


There was a tempting food plaza with exotic foods served free from different states. This, I confess, was the joyful event of the jamboree, to me! Each and every type of Indian food was found being cooked and served at the different stalls by the participants. Their enthusiasm to serve and the delicious foods that we got were unmatched.


    In our leisure we used to pass time ambling at the jamboree market, eating at the food courts, playing UNO cards and cracking jokes in our tent, and making friends at the camp sites. The cell phone charging stations near the tents became a unique part of the jamboree where 10 to 20 participants of different states would meet together and interact to become friends. We also had been assigned friendship tasks to complete like making friends with delegates from other states, learning their language basics, learning their folk songs and getting their autographs on cards.


    The valedictory function of the special national jamboree was held on the 6th of February evening. The chief guest of this function was the Governor of Karnataka Mr. Rameshwar Thakur. At the end of the parade he told us that the main aim of this jamboree is to spread the message of peace. The grand event was ended with the lowering of the BSG Flag and singing of the National Anthem.


    The last day at the jamboree was packing up day. All good things had to come to an end. On the last day we saw a lot of sad faces, moving three wheelers and buses as the jamboree site melted down tent by tent. With heavy hearts we saw our new friends leave for their towns. We too left the site that afternoon and spent the following two days visiting historical sites like the Gandhiji’s Sabarmathi Ashram, Akshardham and the city of Ahmedabad.


    The slogan of the jamboree was “peace and solidarity”. The jamboree’s attempt to bring the scouts and guides of all the states together to make our country strong and united by way of peace had succeeded. Surely everybody leaving the jamboree site was sad but they had a glow on their faces which seem to say that they have to obey the scout law and to promote peace and solidarity not only in the nation but all over the globe.


    The Jamboree was a fantastic lifetime experience and in the end it makes me to say that I am thankful that it came my way and I am thankful that I had the good sense to grab and make the best of the opportunity. Thanks to all that helped me make that happen.



B. BHARATH RAO, Class IX E 2008-09, St Aloysius College High School, Mangalore


I have collected the June 2012 edition IPCC related study material from http://www.icai.org and packaged it to a zip file. You may download them by clicking the link below.

Please n0te that all the files in the zip package are in PDF format and can be accessed by most of the computers. You may extract the zip file by using any archiver (WINRAR, WINZIP).

All copyrights rest with ICAI.





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