Jhuma's Diary

What to ask in a job interview?

2011-01-16T16:17:00.000-08:00

Your questions must show your own thought process.
What are the organization's/company's strengths and weaknesses compared to its competition?
How does upper management view the role and importance of this department and this position?
What is the organization's plan for the next five years, and how does this department fit in?
Could you explain your organizational structure?
What do you most enjoy about your work with this organization / company / agency?
How have various types of decisions been made?
What are the various ways employees communicate with one another to carry out their work?
How will my leadership responsibilities and performance be measured? By whom?
What are the day-to-day responsibilities of this job?
Could you describe your company's management style and the type of employee who fits well with it?
What are some of the skills and abilities necessary for someone to succeed in this job?
What is the company's policy on providing seminars, workshops, and training so employees can keep up their skills or acquire new ones?
What particular computer equipment and software do you use?
What kind of work can I expect to be doing the first year?
What percentage of routine, detailed work will I encounter?
How much opportunity is there to see the end result of my efforts?
How and by whom will my performance be reviewed? Are there specific criteria upon which I would be evaluated? And how frequently is formal and informal review given to new employees?
How much guidance or assistance is made available to individuals in developing career goals?
I read on the company / organization / agency website that employees have recently done presentations at XX conference. Is that a typical opportunity in the job for which I am interviewing? Are there specific professional organizations employees have been encouraged to join?
How much opportunity will I have for decision-making in my first assignment?
Can you describe an ideal employee?
What is your organization's policy on transfers to other cities?

Australia Election-21 st August 2010

2010-08-20T18:52:00.000-07:00

Australian voters will cast ballots Saturday in their most closely contested election in years.

The final polls showed Prime Minister Julia Gillard, the head of the Labor Party, in a virtual tie with the leader of a Liberal Party-led coalition, Tony Abbott.

If she wins, Ms. Gillard will be Australia's first woman to be elected as prime minister. She replaced Kevin Rudd as Labor leader two months ago amid dwindling voter support for the ruling party.

Ms. Gillard has argued that Labor's economic policies brought the country through the global recession better than other developed countries. But Mr. Abbott says the party squandered public money on lavish stimulus programs.

The two candidates also disagree on a proposed mining tax and the composition of a new telecommunications infrastructure.

Ms. Gillard has faced a series of political hurdles, including opposition to the proposed mining profits tax, continued weakness in the economy and animosity from some party members for ousting Mr. Rudd.

During the last day of the campaign Thursday, she praised the government's investment in public services such as health, education and the national broadband network.

Finance Bill 2010-Bangladesh

2010-07-23T01:06:00.000-07:00

PROPOSED CHANGES IN INCOME TAX LAW
BY
FINANCE BILL-2010
SHORT POINTS FOR DISCUSSION

1. By amending 32(7), exemption of capital Gain from sale of shares of companies listed in
Stock Exchange is withdrawn without any exception.

But exemption of Capital Gain from Sale of Govt. Securities Continues [So 32 (7)] as
before.

This exemption as per 8udget Speech must be specifically incorporated in the Act in order
to avoid dispute because exemption will not be allowed unless there is Specific provision
for same.
Sponsor share holder or Director of companies listed in the stock exchange required to take
prior consent of Securities & Exchange commission for transfer of their shares and it is
now provided that the securities & Exchange comm ission shall collect tax @5% on excess
of transfer price over face value, i.e, capital Gain on Sale of Shares form Sponsor
Shareholder or Director at the time of giving consent to said transfer of share and that the
taxes so collected shall be final discharge of tax liability. This provision will not apply to
the shareholders other than sponsor shareholder or Director as they do not require to take
consent of SEC for transfer of shares.
3. Share premium has been made subject to collection of Tax @3% of premium by Securities
& Exchange Commission and the Tax so collected shall be final discharge of tax liability
(S. 531. & 82C).
4. Withdrawal of benefit of declaration of undisclosed Income (Special Tax Treatment) in the
following cases:
S. 19
S. 19/\/\
Invcstmcnt in ncw industry
Invcstmcnt in Balancing, ModcrnisaLions, rcnovation, cxtcnsion, dc of
Industry.
Investment in stocks & Shares
Investment in I-louse property
S.19/\/\/\
S. 19B13BB
5. /\s per newly inserted section 19C, sources of fund will not be questioned of any sum
invested in the purchase of Bond Issued by Infra structure Finance fund on Payment of Tax
@1 0% before filing of Return.
6. Benefit of depreciation will be allowed on bridge or road or fly over owned by physical
Infrastructure undertaking.
7. Tax free Limit of Excess perquisite is increased from Tk. 2 lacs to Tic 2,50,000 as per S.
30 (e).
Energy Saving Bulb
Solar Energy Pancl,
Barrier Contraceptive
Or Rubber latex
9. New condition of Tax holiday is to obtain a clearance certificate from Directorate of
Environment.
From 7.5% to 15% Commission to a Stevedoring Agency or making
payment to a private Security Service Agency
\
From 0.25% to ]% Collection of Tax from Member of Stock Exchange
Brick Field:
From TIc] 0,000 to Tic 30,000 for one Section Brick Field.
From TIc 12,000 Tic 45,000 for one & hal l' Section Brick Field and for
two Section Brick Field Tk. 60,000 for three Section Brick Field.
From 4% t 7.5% Commission or remuneration paid to Agent of Foreign
byeI'.
13. President of Tribunal [(So ] 1(4)]
Existing Provision: From one of the Members of Tribunals.
Proposed : From a member of the Board or holds Current charge of a member of the
Board.
14. Equity received by a Private Limited Company or Public Company NOT listed with a
Stock Exchange at the time of increase in paid up capital by issuing shares shall be treated
as Income from other sources of issuing company if said equity is not received by crossed
change of Bank transfer:
Existing Provision is to make similar treatment in the case of all equity but it is now
proposed as above which means this new provision will not apply to Equity other than
equity other than raising capital reS. 19 (24)1
New withholding Tax @1% on compensation against acquIsItIon of property by Govt.
where immoveable propert-y is situated outside any city corporation, Paurashava or
Cantonment Board.
Existing provision to collect Tax @2% on compensation for requisition of immoveable
property situated within the jurisdiction of city corporation, Paurashava or Cantonment
Board (S. 52C) will conti nus.
~~
Withdrawal of~r~a~ exemption from deduction of Tax at source from Interest on savings
eerti fieates. Tlili exem ption was 1,ither to appl icable to :
a) Total Interest not exceeding Tic 1,50,000 in any income year.
b) Interest on saving eerti ficates purchased before 01.01.2004.
[I st & 2nd provision to S. 520]
The existing exemption will, however, continue in respect of interest on saving certificates
purchased by an approved superannuation Fund or Pension Fund or Gratuity Fund or
recogni/.cd Provident Fund or a Workers Profit Participation. Fund.
17. Increase in the amount of Tax to be collected at the time of registration of building or
apartment from the transferer who is engaged in real estate or Land Development
Business.
(i) Tic 20,000 per square metre in the eases of Building or apartment situated at
Gulshan Model Town, Banani, Baridhara, DOHS, Dhanmondi RIA, Lalmatia Housing
Society, Uttara Model Town, Bashundhara RIA, Dhaka Cantonment Area, Dilkushak
CIA, Karwan Bazar CIA of Dhaka, Khulsi RIA, Panehlaish RIA and Agrabad of
Chittagong.
18. Withdrawal of exemption from deduction of Tax on Interest on deposit of post office
saving account. This exemption was applicable where total amount of interest does not
exceed Tk. 1,50,000 during the year (S 531)
This provision will now be applicable where total Income as per latest assessment exceeds
Tic 4 lacs as against prcscnt limit ofTk. 3 lacs.
As per amendmcnt made in S.64, advance Payment of Tax will also be applicable to
capital Gain from sale of shares of companies listed in Stock Exchange.
20. Advance paymcnt of Tax by new assessee as pcr S. 68.
21. Interest on short paymcnt of~Advance Tax U/S 73 is to be now calculated from the 1st day
of April instcad of existing 1st day of July.
22. The cxtension oftimc for filing Income Tax return U/S 82BB (Univcrsed Self Assessmcnt)
has now become availablc ..
At present, no such extcnsion is available. The consequential amendment is also made is
S.82BB(2). .
23. Pcnalty NOT excceding Tk. 20,000 for using Fake TIN. (New S. 124A)
24. Punishment for using Fake TIN in addition to penalty noted above (New S. l65A)
25. TIN Certificate will now be required in the following cases U/S 184 (A) (q) (r) (s) :
(a) Application for commercial electrical & gas connection in a city corporation,
paurashava on cantonmcnt Board.
(b) Rcgistration, change of ownership or renewal of Fitness of a bus, Truck, Prime over,
lorry, etc plying for hire.
26. Withdrawal of Exemption of Interest or profit form pensioners' sav1l1g certificate
(6th Sched ule, Part A, Paragraph 41)
27. Withdrawal of Tax exemption to production ofpelleted poultry feed and the bcnefit of Tax
exemption to Income from Fisheries will not be applicable ifit is owned by a company.

Football history in Brazil

2010-07-06T05:20:00.000-07:00

Brazil is well known for its Carnival, its Beautiful Women and Football.

Whereas the first two of these items are bedded in early historical and cultural roots the third is much more recent dating back to the end of the last century.

It is a tale of true sportsmanship and ideals of adventure and of course good fortune ... and starts with an expatriate named Miller who worked on the railway construction project in Sao Paulo together with some 3000 other immigrant families from the British Isles in the last decades of the 19th century. At that time the population of Sao Paulo City was 300,000. This was the golden age of industrial development. Today Sao Paulo is the third largest in the world with over 10 million inhabitants.

Back to Mr. Miller who decided to send his young boy Charlie to England for a good all-round education. Charlie aged 10 soon after duly arrived at a school in Southampton called Bannisters in 1884. This was the beginning of a soccer apprenticeship by Brazil’s first player. Charles was a natural who quickly picked up the arts of this popular college game in England.

The football association was being formed at the time. Eton, Rugby, Charterhouse and other colleges all had developed their own rules to the game. Indeed Rugby refused to drop the ball handling and went on to devise their own separate game.

The game was also played in different styles about the country. In the south where the ground was hard and dry a dribbling game developed in which a quicker football was played with less passes. This was contrary to the passing game more popular up north where it was practised on muddy fields at a slower pace.

Young Miller therefore became skilled at the dribble, swerve, feign, use of rapid speed as well as in taking freekicks and heading. As an accomplished winger and striker he held school honours that were to gain him entry first into the Southampton Club team and then into the County team of Hampshire.

In 1892 a couple of years before his return to Brazil, Charlie was invited to play a game for the Corinthian Football Club a team formed of players invited from public schools and universities. This Club played football using the Greek Olimpian spirits of true sportmanship in the purest form. If a penalty was conceded by the team the goal keeper would not try to defend it. They were a team of ambassadors to the game that toured around the world and remain up until today where they play still under the Corinthian Casuals name, as amateurs.

On his return Charles brought some football equipment and a rules book with him. He then went on to develop the new rules of the game amongst the comunity in Sao Paulo.
In 1888 six years before his return the first sorts club (picture right) was founded in the City. SPAC, Sao Paulo Athletic Club. (Today SPAC Club is the location for the meetings of the Round Table No. 1 Sao Paulo on each third Tuesday night).
So it was then that the first clubs were formed in Sao Paulo. At the turn of the century. SPAC won the first three years championships. Miller’s skils were far and above his colleagues at this stage. He was infact given the honour of contributing his name to a move involving a deft flick of the ball with the heel "Chaleira" which today is still a marvel to see as practised by the skillful ball players of the local and national teams. Indeed the skills of such players as Rivelino, Socrates and the greatest of them all Pele, owe no small debt to the exploits of this poneer in Sao Paulo of modern day football and particularly the skilful dribbling game.

This story has many other historical curiosities amongst which one was the bond that Charles Miller kept with English football throughout his life. Teams from Southampton and Corinthians Club came over to Brazil and played against SPAC and other teams in Sao Paulo. One on occasion in 1910 a new local team was about to be formed after a tour of the Corintians team to Brazil and Charles was asked to suggest a name for the team. He replied why not call yourselves after Corintians and so it was that one of the most popular clubs in Brazil got its name. A team that today is Brazilian Champion (2005) and boasts great names amongst its past and present players.

A final anecdote to relate concerns the year 1988 when SPAC Club celebrated its centenary and the English Corintians Team came across again to play them at Morumbi Stadium. The end of the tour was a classic against the local professional Corintians paulista team with Socrates and Rivelino amongst its players. This game was played at Paecambu Stadium in Sao Paulo and true to Corinthian principles of good clean football the score was 1 to 0 in favor of the locals when as agreed Socrates changed shirts to play alongside the English amateurs. This did not affect the score unfortunately although a largely packed stadium was cheering on for a drawn result.

So there it is now told " with acknowledgement to others who have researched the story from the SPAC Club in Sao Paulo " and now relayed via the Round Table network to all who browse the web.

Let it not be forgotten that the game was invented to be played at the highest of ideals and such deft ball skills were duly brought to Brazil where they were to be uniquely grafted into purest golden treasures to be seen and held in wonder by all later generations until this day.

Details of ICAEW Exam & Membership for ICAB Members

2010-05-16T21:09:00.001-07:00

http://www.icaew.com/index.cfm/route/171219/icaew_ga/en/Qualifications/Train_for_the_ACA/ACA_international/Bangladesh/ACA_in_Bangladesh

Members of the Institute of Chartered Accounts of Bangladesh (ICAB) are eligible to join the ICAEW. Below are details of your entry requirements and how to apply for ICAEW membership. Once you have joined the ICAEW, you will be entitled to use the designation 'ACA'.

o Minimum entry requirements
o How to join
o Benefits of joining
o STE programme
o Tuition and exams
o Practicing certificate
o Memorandum of Understanding

Minimum entry requirements
Members of the ICAB who have obtained membership by complying with its training and examinations requirements can become a member of the ICAEW. You must maintain ICAB membership to continue to be eligible for ICAEW membership, and comply with our CPD regulations and Code of Ethics.

ICAB members must pass ICAEW’s final three examinations:
• Technical Integration - Business Reporting
• Technical Integration - Business Change
• Case Study

You must also complete ICAEW’s Structured Training in Ethics which is an online programme accessed via the ICAEW website.
How do I join the ICAEW?

To become a member of the ICAEW you must complete the following steps:
• 1. Register with the ICAEW
• 2. Purchase learning materials for required examinations
• 3. Undertake tuition
• 4. Register for your examination(s)
• 5. Sit and pass the examination(s)
• 6. Complete the Structured Training in Ethics Programme
• 7. Apply for ICAEW membership

1. Register with the ICAEW
ICAB members must register with the ICAEW to become eligible to join the ICAEW.

What do I need to include with my application?
Submission of application must include:
• Personal details
• Proof of membership
• Proof of good standing
• Confirmation of ICAB CPD compliance

Where do I send my application?
Please return your completed form and supporting documentation to:
Membership Applications
Finance Department
ICAEW
321 Avebury Boulevard
Milton Keynes
United Kingdom
MK9 2FZ

Or email it to applications@icaew.com

Registration costs
o Registration fee
o £ 165.00
•
o Credit for Prior Learning Fees
o £ 0 – Fees waived for 2010

2. Purchase learning materials for required examinations
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.

• Register to receive alert about tuition arrangements
ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing

For further information, please visit the learning materials area of the website.

Exams

ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams

Cost of exams
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

3. Undertake tuition
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements

ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew

Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing

For further information, please visit the learning materials area of the website.

4. Register for your examination(s)
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements

ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials

Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing
For further information, please visit the learning materials area of the website.

Exams

ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams
Cost of exams
•
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

5. Sit and pass the examination(s)
ICAB members are required to complete the Technical Integration Business Reporting, Technical Integration Business Change, Case Study and Structured Training in Ethics (STE) in order to be eligible for ICAEW membership.

Tuition
ICAB members in Bangladesh
For ICAB members located in Bangladesh tuition will be available in due course. Class information will be updated on this page shortly. If you would like to receive an alert to advise you of the tuition arrangements as soon as they are available, please register your interest.
• Register to receive alert about tuition arrangements
ICAB members outside of Bangladesh
If you are an ICAB member now located outside of Bangladesh, please refer to our tuition pages for a full list of UK and international tuition providers.
Learning materials
Learning materials are available to purchase from www.gillards.com/icaew
Cost of learning materials
•
o Technical Integration
o £140 plus postage and packing (study pack covers both modules)
•
o Case study
o £70 plus postage and packing
For further information, please visit the learning materials area of the website.

Exams
ICAB members in Bangladesh
Exams are held at the British Council. Further details will be available when you apply for an exam sitting. Please note the 1st examination sitting available to ICAB members in Bangladesh is November 2010.

ICAB members located outside of Bangladesh
A full list of UK and international exam centers can be found on the downloadable Examination Entry Form (PDF 95kb/5 pages) or once you have registered will be available on the Exam Applications Online section. The Advanced Stage exams are held in July and November.

Register for exams
You will be required to register for your exams online.
• How to apply for ACA exams
• Dates and deadlines of ACA exams
Cost of exams
•
o Technical Integration papers
o £155 each per sitting
•
o Case study
o £240 per sitting

6. Complete the Structured Training in Ethics Programme
You are required to complete our Structured Training in Ethics (STE) programme before applying for ICAEW membership. As professionals, ICAEW members have a duty to act ethically and in the public interest at all times and not just in isolation whilst they are working.

Download STE programme
Please read the following instructions and then download the zip file to access the programme.
• User instructions (PDF 324kb/3 pages)
• Download STE programme (Zip)
• Download STE guidance notes (PDF 40kb/2 pages)

About the Structured Training in Ethics programme
We believe ethics to be the cornerstone of being a chartered accountant. Ethics and ethical behaviour helps protect you and your employers' professional reputation. They also protect clients, employers and the public.
You will be required to declare completion of the STE programme on your admission to membership application. On admission to membership of the ICAEW, you must adhere to the ICAEW's Code of Ethics.

7. Apply for ICAEW membership
Further details of your route to membership are contained in our progression route diagram (PDF 34kb/1 page), which will outline timings and your progression route.
Benefits of joining ICAEW

As an ICAEW member, you will be entitled to use the highly respected ACA designation, which is widely recognised throughout the world. You also gain access to our full suite of member support and benefits, including:
• Free and confidential telephone advisory lines, including technical, ethics, anti-money laundering and practice advisory services
• Access to ICAEW web site including help sheets and access to the vast range of external information and databases available via our Library & Information service
• Monthly email alerts containing all the latest business and accountancy news and hot issues
• A complimentary subscription to Accountancy Magazine
Further information can be found at www.icaew.com/members

Practicing certificates and regulated areas

Please note that membership of the ICAEW does not by itself grant practicing rights.
ICAB members who join the ICAEW will be eligible for a practicing certificate on the same terms as other ICAEW members.

UK audit rights are controlled by the Professional Oversight Board and cannot be awarded to ICAB members joining the ICAEW.

Australian History

2010-03-01T01:32:00.000-08:00

The first settlers are thought to have arrived around 50,000 years ago. This would have most likely been at a time when the sea levels were low, the land was more humid and animals larger.

Although much of Australia became populated, the central dry areas didn't attract settlers until around 25,000 years ago. The population grew proportionately quicker around 10,000 years ago as the climate improved.

How to Play the Didgeridoo

At the time of British settlement at Sydney Cove it is estimated that 300,000 aboriginal people, speaking around 250 languages inhabited Australia.

On arrival, finding no obvious political structure, the Europeans took the land as their own. The Indigenous people were driven out of their homes and many killed. Various new European diseases spread rapidly amongst the indigenous people, killing many. The introduction of feral and domestic animals contributed to the destruction of natural habitats.

Fighting wiped out the Aboriginal population in Tasmania and greatly reduced the numbers in the rest of Australia.

During the early part of the 20th century legislation's were passed to segregate and protect Aboriginals. This involved restrictions on where they could live and work and families being broken up.

After World War II, assimilation became the governments aim. All rights were taken away from the Aboriginals and attempts made to 'Europeanise' them.

During the 1960's the legislation was reviewed and the Federal Government passed legislation for all Aboriginals to be given citizen status. However, it wasn't until 1972 that the indigenous people were given back limited rights to their own land. The situation has been steadily improving for Australia's Indigenous people, although many feel more needs to be done.

Happy Birthday to Tashin & Yusha (my Nephews )

2010-01-15T01:04:00.000-08:00

Wish you both all happiness in life. with Love
Annu...

Recipe of chocolate cake

2010-01-15T00:53:00.000-08:00

I love this recipe for chocolate cake, in which the beautiful earthy taste of chestnuts - both honeyed and mealy - combines with dark chocolate and Spanish sherry to make a decadent treat.

Ingredients:
150g dark cooking chocolate
75g unsalted butter
125ml Pedro Ximenez fino sherry, or if unavailable use a dry sherry
6 medium eggs, separated
150g castor sugar
½ cup chestnut puree*
70g hazelnuts, toasted, skinned (rub off with a cloth) and coarsely chopped
50g self-raising flour, sifted
55g cocoa powder
* Chestnut puree is sold in jars or tins, either sweetened or plain (either is fine for this recipe), and can be found in good delis, some supermarkets or specialist shops.

Method
Preheat oven to 180C (170C if you have a fan-forced oven). Grease a 24cm spring-form tin with butter, then line with baking paper.
Melt the chocolate and butter in a bowl over a pot of simmering water. Add the sherry and gently stir until combined. Leave to cool.
Whisk egg yolks with sugar until light and fluffy. Add the chocolate mixture, the chestnut puree and hazelnuts. Stir until well combined.
Beat the egg whites until stiff peaks form and carefully fold into the chocolate with the sifted flour and cocoa powder.
Pour into the prepared tin and bake for 50-60 minutes. Test by inserting a skewer in the centre - if it comes out clean, it's ready. Cool in the tin before turning out.

To serve
Serve with whipped cream.
Serves 12.

True Meaning of Christmas

2009-12-06T16:44:00.000-08:00

Just a week before Christmas I had a visitor. This is how it happened. I just finished the household chores for the night and was preparing to go to bed, when I heard a noise in the front of the house. I opened the door to the front room and to my surprise, Santa himself stepped out next to the fireplace.

"What are you doing?" I started to ask. The words choked up in my throat and I saw he had tears in his eyes. His usual jolly manner was gone. Gone was the eager, boisterous soul we all know. He then answered me with a simple statement . . ."TEACH THE CHILDREN!" I was puzzled. What did he mean? He anticipated my question and with one quick movement brought forth a miniature toy bag from behind the tree. As I stood bewildered, Santa said, "Teach the children!Teach them the old meaning of Christmas. The meaning that now-a-days Christmas has forgotten. "Santa then reached in his bag and pulled out a FIR TREE and placed it before the mantle. "Teach the children that the pure green color of the stately fir tree remains green all year round, depicting the everlasting hope of mankind, all the needles point heavenward, making it a symbol of man's thoughts turning toward heaven."

He again reached into his bag and pulled out a brilliant STAR. "Teach the children that the star was the heavenly sign of promises long ago. God promised a Savior for the world, and the star was the sign of fulfillment of His promise."

He then reached into his bag and pulled out a CANDLE. "Teach the children that the candle symbolizes that Christ is the light of the world, and when we see this great light we are reminded of He who displaces the darkness."

Once again he reached into his bag and removed a WREATH and placed it on the tree. "Teach the children that the wreath symbolizes the real nature of love. Real love never ceases. Love is one continuous round of affection."

He then pulled from his bag an ORNAMENT of himself. "Teach the children that I, Santa Claus, symbolize the generosity and good will we feel during the month of December."

He then brought out a HOLLY LEAF. "Teach the children that the holly plant represents immortality. It represents the crown of thorns worn by our Savior. The red holly berries represent the blood shed by Him.

Next he pulled from his bag a GIFT and said, "Teach the children that God so loved the world that he gave his begotten son." Thanks be to God for his unspeakable gift.

Santa then reached in his bag and pulled out a CANDY CANE and hung it on the tree. "Teach the children that the candy cane represents the shepherds' crook. The crook on the staff helps to bring back strayed sheep to the flock. The candy cane is the symbol that we are our brother's keeper."

He reached in again and pulled out an ANGEL. "Teach the children that it was the angels that heralded in the glorious news of the Savior's birth. The angels sang Glory to God in the highest, on earth peace and good will toward men."

Suddenly I heard a soft twinkling sound, and from his bag he pulled out a BELL,. "Teach the children that as the lost sheep are found by the sound of the bell, it should ring mankind to the fold. The bell symbolizes guidance and return.

Santa looked back and was pleased. He looked back at me and I saw that the twinkle was back in his eyes. He said, "Remember, teach the children the true meaning of Christmas and do not put me in the center, for I am but a humble servant of the One that is, and I bow down to worship him, our LORD, our GOD."

The song "Joys of Christmas" was written and performed by Margi Harrell

Check out Music CDs by Margi Harrell

Zakat: An Effective Instrument for Elimination of Proverty

2009-09-23T18:30:00.001-07:00

Zakat or 'Poor Due' is a distribution system devised by the Creator and introduced by His Messengers from the very beginning of the civilization. The prime objective of Zakat is to eradicate poverty by equitable distribution of wealth. Zakat is not a donation rather right of the poor in the wealth of the rich. The latest version of Zakat was revealed through Holy Quran and introduced by Prophet Mohammed (Peace and blessings of Allah be upon him). The outcome of Zakat under Islamic system was observed at the end of the reign of Hazarat Omar bin Abdul Aziz (Allah be pleased with him) in the first Muslim state of Madina when it was difficult to find out a person to pay Zakat.

Over the period with the changes in socioeconomic environment, numerous direct and indirect taxes veiling Zakat were either enforced or adopted in the Muslim dominated countries. Consequently, Zakat has turned from an effective distribution system to an alms distribution festival. Zakat is one of the 'Five Pillars of Islam'. Zakat is 'Fard' (compulsory) for every adult, mentally stable, free, and financially able Muslim male and female. The Quran says that only those who pay Zakat are in the "brotherhood of faith". Zakat is a 2.5% levy on most valuables and savings if their total value is more than a basic minimum known as 'Nisab'. Cash at bank and the release value of bonds, securities and shares in any form are Zakatable if they are purchased as an investment. There is no zakat on dwelling house, household furniture, carpets, car, etc for personal use. The obligation of Zakat is raised after passing of a time span of one lunar year (a lunar year is approximately 355 days) with 'Nisab' money and resources in the control of its owner. The owner of wealth is allowed to deduct any amount of money he or she borrowed from others. Each Muslim calculates his or her own Zakat individually. Zakat is also leviable upon crops, animals and stock in trade.

One of the most important principles of Islam is that Allah (SWT) is the absolute owner of all resources of the world and human being is simply the custodian thereof. Accordingly, a wealthy Muslim requires to pay the dues of the poor from the assets under his/her custody. l Zakat on self known as Zakat-ul Fitr is a per head payment equivalent to the cost of around 2.25 kilograms of the main food of the region (this may be wheat, dates ,rice or grapes, depending on the place) paid during the month of Ramadan by the head of a family for himself and his dependents to the zakat collector (amil).l Zakat on wealth known as Zakat -ul-Mal comprises all other types of zakat, such as on business, on savings, on income, on crops, on livestock, on gold, on minerals, on hidden treasure unearthed, etc.

Zakat is ditributable among the following 8 categories of people:

l Faqir - One who has neither material possessions nor means of livelihood.l

Miskin- One with insufficient means of livelihood to meet basic needs.

l Amil - Workers associated with the collection and distribution of Zakat.

l Muallafathul Quloob- One who converts to Islam. Literally those whose hearts are softened. Some scholars claim this also refers to poor non-muslims who do not have enmity towards Muslims.

l Riqab- One who wants to free himself from bondage or the shackles of slavery.

l Gharmin- One who is in debt (money borrowed to meet basic, halal expenditure)

l Fisabillillah- Literal meaning 'In the way of Allah', but it is used for Jihad.

l Ibnus Sabil- One who is stranded in journey outside his territory.

Zakat encourages honest earning and honest living. Since Zakat is a prayer, payment of the same out of illegal income is not acceptable. Allah (SWT) has clearly pronounced this in the following verse of the holy Qur'an:

'Do not acquire anything wrongfully or on false pretences: do not hoard or bury or amass wealth for its own sake but use it freely for good. Whether for yourself or for your neighbours; and be particularly careful not so waste it for idle purpose, but only so that many fructify for the goods of the people.' 9 (34)

There are provisions for tough punishment in eternity for the non-payment of Zakat:

'On the Day when heat will be produced out of That (wealth) in the fire of hell, and with it will be Branded their foreheads, their flanks, and their backs.`` This is the (treasure) which ye Burried for yourselves: taste ye, Then, the (treasure) ye buried ! 9 (35).

Prophet Mohammad (pbuh) said: "Any owner of gold and silver who does not deliver from them their right, on the Day of Quiyamah (Day of Judgement), (the gold and silver) will be shaped as foils of fire. Then, it will be heated in the fire of Hell; (and) then with it he will be ironed on his side, his forehead, and his back" (narrated by Muslim).

The Governments of all Muslim majority countries are under religious obligation for collection and distribution of Zakat.

Zakat and Income Tax

Income tax is a tax on the income of an individual, association of persons, corporations or other legal entities. Universally, the accounting term income is synonymous to revenue. For better understanding of income one of the best accounting definitions has been quoted herein under from International Accounting Standards:

Payment of income tax is mandatory for all citizens generally with an income in excess of prescribed limit. There are provisions for penalty and punishment for the evasion of income tax.

Income tax is leviable on income whereas Zakat is leviable on surplus assets. There is a strong controversy among Muslims of Bangladesh regarding payment of income tax in a situation Zakat is mandatory as per religion. Since, Islamic sariah has restricted Zakat and its benefits only to 8 categories of beneficiaries, Zakat cannot be utilized to run state wheel and for infrastructure development. Therefore, income tax can not be considered as substitute of Zakat and vise versa.

Those who are paying Zakat are subject to double taxation. There is a provision for contribution to Govt. sponsored Zakat Fund. The provision is restricted to small limit and tax credit is allowed only upto 10% of contribution.

The practice of Zakat in Bangladesh

About 89% of 140 million population of Bangladesh is Muslim. Out of total 125 million Muslims around 62.5 million are below poverty line and therefore they do not pay any Zakat, while majority of the remaining 62.5 million pay Zakat ul Fitre and a small portion thereof pay Zakat ul Mal. Though Zakat is equally leviable upon crops, animals and all agricultural products and livestock most of the farm owners are not even aware of the mandate. There are hundreds of millionaires who practice Islam but most of them are paying symbolic Zakat on the basis of own assumption.

The concept of Zakat has turned very complicated because of the development of multifarious financial instruments and changes in economic system. Many of those who are with religious education and conversant with Zakat know little about economic system while the persons driving the economy of the country take little interest in Zakat. Consequently Muslim populace is with mounting ambiguity about computation and distribution of Zakat. People are rarely paying Zakat as poor due rather alms. The poor and destitute people collect Zakat from door to door. The wealthy people in general pay Zakat annually at the time of holy Ramadan calling the poor and destitute to their door. Death of Zakat seekers by stampede in the race to collect Zakat is happening almost every year.

The Muslim population of Bangladesh with an assets upto 'Nisab' could be categorized under three Groups in respect of their practice and perception of Zakat. The first Group being inclined to religion but due to poor knowledge on state affairs is ignoring taxes with a plea that those are un-Islamic, while the moderate Group with less commitment in religion declining to pay Zakat with an understanding that they are compensating the same paying income tax. In reality these two Groups are using the parallel existence of Zakat and Income Tax as an excuse to avoid sometime both. The 3rd and the smallest Group having love for the country and loyalty to religion have turned into the victim of double taxation. One for state, other for poor; one to avoid mischief of laws, and other to get rid of the fire of the hell.

There is no structured organization in Bangladesh for the collection and distribution of Zakat. The Government has established Zakat Fund long back. In absence of transparency and accountability people are reluctant to contribute their Zakat to this Fund. There are number of private volunteer organizations mostly with orphanages for religious education. Since they are collecting fund utilizing religious sentiment of the people, in maximum cases they are avoiding productive and constructive program for poverty eradication.

The greed to get more and more creates unlimited demand for resources. To satisfy this endless demand generally human being are locked into the race for the accumulation of resources, Resulting from difference in capacity this caused concentration of resources in the hand of few and throws the masses to the poverty.

So far, hundreds of researches were conducted on poverty and different factors have been cited to explain why poverty occurs. However, no single explanation has gained universal acceptance.

Poverty in Bangladesh

Most of the causes of poverty noted in clause 2.01 are prevailing in Bangladesh. Bangladesh has almost half of its 140 million population below the poverty line. It has the highest rate of malnutrition in South Asia and one of the lowest adult literacy rates in the world (WB 1997). About 57 per cent of the adult population is illiterate. There is only one doctor for every 4,903 people and one hospital bed for every 3,473 people (FFYP) 1997). About 80 percent of the country's population live in the rural areas and are dependent, in one way or other, on agriculture. Although the contribution of agriculture to GDP is on decline (32 per cent in 1995-96 from 42 per cent in 1984-85), it continues to play a major role in the economy of Bangladesh as it accounts for nearly 62 per cent of the total domestic employment.

The size of the civilian labour force in Bangladesh is 56 million (in 1995-96) of which 45.8 million are rural and 10.2 million are urban. The number of men that constitutes the labour force is 34.7 million while the number of women is 21.3 million. The number of unemployed population is 1.4 million but of the total employed population, more than one-third is under employed (BBS 1996).

Environmental degradation in Bangladesh has reached an alarming state threatening the prospects of poverty eradication and promotion of sustainable development. The current agricultural practices are causing severe damage to the agro-ecosystem affecting productivity, stability and economy of production as well as human health.

It can be said, therefore, that mass poverty in Bangladesh stems from structural deprivation. It is caused by the interplay of several factors such as unequal distribution of productive assets; inequitable distribution of income; unemployment and under-employment; low level of human resource development; lack of access to public institutions and services; interlocked, imperfect and distorted market operation; patriarchal social system; environmental pollution and degradation; lack of good governance and bypassing the poor in mainstream development projects.

The author is a faculty member of the Institute of Chartered Accountants of Bangladesh for the last 17 years. He can be reached at akhalek@bergerbd.com

Cheesy pasta and vegetable bake

2009-09-23T06:04:00.000-07:00

Serving size: Serves 4

Cuisine type: Modern Australian

Cooking time: Less than 60 minutes

Special options: Kid friendly

Course: Main

Favourite flavours: Cheese

INGREDIENTS
¼ cup (60ml) olive oil4 small (240g) baby eggplants, cut into 1cm slices200g Swiss brown mushrooms, quartered750g jar tomato and basil pasta sauce1 cup (250ml) vegetable stock300g short pasta (such as pipe rigate, elbows, shells, penne)1/3 cup chopped fresh flat-leaf parsley½ cup (40g) grated parmesan cheese200g bocconcini, drained

METHOD
Preheat the oven to 220°C/200°C fan-forced.Heat the oil in a large frying pan, add the eggplant and mushrooms, cook, stirring occasionally, until vegetables are browned lightly.Add the pasta sauce and stock; cook, stirring occasionally for 10 minutes. Season to taste with salt and pepper.Meanwhile, cook pasta in a large saucepan of boiling salted water until just tender; drain.Add the pasta, parsley and half the parmesan to the tomato sauce mixture; mix well.Spoon mixture into a shallow 2.5-litre (10-cup capacity) ovenproof dish. Sprinkle the top with torn pieces of bocconcini and the remaining parmesan. Bake for about 20 minutes or until browned.Serve with rocket salad, if desired.Not suitable to freeze or microwave.

Recipe of Tandoori Roti

2009-06-26T06:39:00.000-07:00

Tandoori roti is made with whole-wheat flour and traditionally cooked in a clay oven or tandoor. This recipe uses a regular home oven with pizza or baking stone witch provides a similar effect to the tandoor.

Recipe make 4 Rotis

Ingredients:

1 cup whole-wheat flour
1/4 cup all purpose flour (maida)
1/4 teaspoon baking soda
1/2 teaspoon salt
1/4 teaspoon sugar
1 1/2 tablespoon oil
1/4 cup yogurt
About 1/4 cup of water as needed
Also needed:

1/4cup whole-wheat flour for rolling
2 tablespoons ghee (clear butter)
Method:

Mix the flour, baking soda, sugar, and salt together.
Next add the oil and yogurt and mix to make crumbly dough.
Add water as needed and mix to make smoother dough.
Knead the dough for about a minute. Set the dough aside and cover it with a damp cloth.
Let the dough rest for at least 30 minutes.
Heat the oven to 500 degrees with a pizza stone (baking stone) for about thirty minutes so the stone becomes hot. Using a baking/pizza stone will help to give roti close to same kind of heat as tandoor.
Next turn the oven to high broil.
Divide the dough into four equal parts.
Roll each dough piece into a smooth ball and press flat. Take each ball and press it into the dry flour on both sides makes it easy to roll.
Roll each dough piece into 6-inch circles.
If the dough sticks to the rolling pin or rolling surface, lightly dust the dough with dry flour.
Before putting the rolled dough into the oven, lightly wet your palms and take the rolled dough and flip them between your palms before placing them onto your baking/pizza stone in the oven.
You can place about 2 pieces of rolled dough on the baking/pizza stone at a time. The roti will take about 2 minutes to cook, depending upon your oven. After the roti is baked, there should be golden brown color on top.
Take roti out of the oven and brush lightly with clear butter (ghee).
Wait for 2 to 3 minutes before baking the next roti to allow the oven to reheat.
Serve the roti hot
Serving Suggestions:
Serve roti with dal, or any gravy base dish and a side of sukhi subji complimented with chilled yogurt raita.

Enterprise resource planning (ERP)

2009-06-24T23:21:00.000-07:00

Enterprise resource planning (ERP) is a company-wide computer software system used to manage and coordinate all the resources, information, and functions of a business from shared data stores.[1]

An ERP system has a service-oriented architecture with modular hardware and software units and "services" that communicate on a local area network. The modular design allows a business to add or reconfigure modules (perhaps from different vendors) while preserving data integrity in one shared database that may be centralized or distributed.

Origin of the term

MRP vs. ERP — Manufacturing management systems have evolved in stages over the past 30 years from a simple means of calculating materials requirements to the automation of an entire enterprise. Around 1980, over-frequent changes in sales forecasts, entailing continual readjustments in production, as well as inflexible fixed system parameters, led MRP (Material Requirement Planning) to evolve into a new concept : Manufacturing Resource Planning (or MRP3) and finally the generic concept Enterprise Resource Planning (ERP)[2]

The initials ERP originated as an extension of MRP (material requirements planning; later manufacturing resource planning) and CIM (Computer Integrated Manufacturing). It was introduced by research and analysis firm Gartner in 1990. ERP systems now attempt to cover all core functions of an enterprise, regardless of the organization's business or charter. These systems can now be found in non-manufacturing businesses, non-profit organizations and governments.

To be considered an ERP system, a software package must provide the function of at least two systems. For example, a software package that provides both payroll and accounting functions could technically be considered an ERP software package
Examples of modules in an ERP which formerly would have been stand-alone applications include: Product lifecycle management, Supply chain management (e.g. Purchasing, Manufacturing and Distribution), Warehouse Management, Customer Relationship Management (CRM), Sales Order Processing, Online Sales, Financials, Human Resources, and Decision Support System.

Overview of ERP Solutions
Some organizations — typically those with sufficient in-house IT skills to integrate multiple software products — choose to implement only portions of an ERP system and develop an external interface to other ERP or stand-alone systems for their other application needs. For example, one may choose to use human resource management system from one vendor, and perform the integration between the systems themselves.
This is common to retailers[citation needed], where even a mid-sized retailer will have a discrete Point-of-Sale (POS) product and financials application, then a series of specialized applications to handle business requirements such as warehouse management, staff rostering, merchandising and logistics.
Ideally, ERP delivers a single database that contains all data for the software modules, which would include:
Manufacturing
Engineering, bills of material, scheduling, capacity, workflow management, quality control, cost management, manufacturing process, manufacturing projects, manufacturing flow
Supply chain management
Order to cash, inventory, order entry, purchasing, product configurator, supply chain planning, supplier scheduling, inspection of goods, claim processing, commission calculation
Financials
General ledger, cash management, accounts payable, accounts receivable, fixed assets
Project management
Costing, billing, time and expense, performance units, activity management
Human resources
Human resources, payroll, training, time and attendance, rostering, benefits
Customer relationship management
Sales and marketing, commissions, service, customer contact and call center support
Data warehouse and various self-service interfaces for customers, suppliers, and employeesAccess control - user privilege as per authority levels for process executionCustomization - to meet the extension, addition, change in process flow
Enterprise resource planning is a term originally derived from manufacturing resource planning (MRP II) that followed material requirements planning (MRP).[3] MRP evolved into ERP when "routings" became a major part of the software architecture and a company's capacity planning activity also became a part of the standard software activity.[citation needed] ERP systems typically handle the manufacturing, logistics, distribution, inventory, shipping, invoicing, and accounting for a company. ERP software can aid in the control of many business activities, including sales, marketing, delivery, billing, production, inventory management, quality management and human resource management.
ERP systems saw a large boost in sales in the 1990s as companies faced the Y2K problem in their legacy systems. Many companies took this opportunity to replace their legacy information systems with ERP systems. This rapid growth in sales was followed by a slump in 1999, at which time most companies had already implemented their Y2K solution.[4]
ERPs are often incorrectly called back office systems indicating that customers and the general public are not directly involved. This is contrasted with front office systems like customer relationship management (CRM) systems that deal directly with the customers, or the eBusiness systems such as eCommerce, eGovernment, eTelecom, and eFinance, or supplier relationship management (SRM) systems.
ERPs are cross-functional and enterprise wide. All functional departments that are involved in operations or production are integrated in one system. In addition to manufacturing, warehousing, logistics, and information technology, this would include accounting, human resources, marketing and strategic management.
ERP II means open ERP architecture of components. The older, monolithic ERP systems became component oriented.[citation needed]
EAS — Enterprise Application Suite is a new name for formerly developed ERP systems which include (almost) all segments of business, using ordinary Internet browsers as thin clients.[citation needed]
Best practices are incorporated into most ERP vendor's software packages. When implementing an ERP system, organizations can choose between customizing the software or modifying their business processes to the "best practice" function delivered in the "out-of-the-box" version of the software.
Prior to ERP, software was developed to fit the processes of an individual business. Due to the complexities of most ERP systems and the negative consequences of a failed ERP implementation, most vendors have included "Best Practices" into their software. These "Best Practices" are what the Vendor deems as the most efficient way to carry out a particular business process in an Integrated Enterprise-Wide system.[5] A study conducted by Lugwigshafen University of Applied Science surveyed 192 companies and concluded that companies which implemented industry best practices decreased mission-critical project tasks such as configuration, documentation, testing and training. In addition, the use of best practices reduced over risk by 71% when compared to other software implementations.[6]
The use of best practices can make complying with requirements such as IFRS, Sarbanes-Oxley or Basel II easier. They can also help where the process is a commodity such as electronic funds transfer. This is because the procedure of capturing and reporting legislative or commodity content can be readily codified within the ERP software, and then replicated with confidence across multiple businesses who have the same business requirement.[citation needed]

Implementation
Businesses have a wide scope of applications and processes throughout their functional units; producing ERP software systems that are typically complex and usually impose significant changes on staff work practices. [7] Implementing ERP software is typically too complex for "in-house" skill, so it is desirable and highly advised to hire outside consultants who are professionally trained to implement these systems. This is typically the most cost effective way. There are three types of services that may be employed for - Consulting, Customization, Support.[8] The length of time to implement an ERP system depends on the size of the business, the number of modules, the extent of customization, the scope of the change and the willingness of the customer to take ownership for the project. ERP systems are modular, so they don't all need be implemented at once. It can be divided into various stages, or phase-ins. The typical project is about 14 months and requires around 150 consultants. [9] A small project (e.g., a company of less than 100 staff) may be planned and delivered within 3-9 months; however, a large, multi-site or multi-country implementation may take years.[citation needed] The length of the implementations is closely tied to the amount of customization desired. [10]
To implement ERP systems, companies often seek the help of an ERP vendor or of third-party consulting companies. These firms typically provide three areas of professional services: consulting, customization and support. The client organisation may also employ independent program management, business analysis, change management and UAT specialists to ensure their business requirements remain a priority during implementation.
Data migration is one of the most important activities in determining the success of an ERP implementation. Since many decisions must be made before migration, a significant amount of planning must occur. Unfortunately, data migration is the last activity before the production phase of an ERP implementation, and therefore receives minimal attention due to time constraints. The following are steps of a data migration strategy that can help with the success of an ERP implementation: [11]
Identifying the data to be migrated
Determining the timing of data migration
Generating the data templates
Freezing the tools for data migration
Deciding on migration related setups
Deciding on data archiving

Process preparation
ERP vendors have designed their systems around standard business processes, based upon best business practices. Different vendor(s) have different types of processes but they are all of a standard, modular nature. Firms that want to implement ERP systems are consequently forced to adapt their organizations to standardized processes as opposed to adapting the ERP package to the existing processes.[12] Neglecting to map current business processes prior to starting ERP implementation is a main reason for failure of ERP projects.[13] It is therefore crucial that organizations perform a thorough business process analysis before selecting an ERP vendor and setting off on the implementation track. This analysis should map out all present operational processes, enabling selection of an ERP vendor whose standard modules are most closely aligned with the established organization. Redesign can then be implemented to achieve further process congruence. Research indicates that the risk of business process mismatch is decreased by:
linking each current organizational process to the organization's strategy;
analyzing the effectiveness of each process in light of its current related business capability;
understanding the automated solutions currently implemented.[14] [15]
ERP implementation is considerably more difficult (and politically charged) in organizations structured into nearly independent business units, each responsible for their own profit and loss, because they will each have different processes, business rules, data semantics, authorization hierarchies and decision centers.[16] Solutions include requirements coordination negotiated by local change management professionals or, if this is not possible, federated implementation using loosely integrated instances (e.g. linked via Master Data Management) specifically configured and/or customized to meet local needs.
A disadvantage usually attributed to ERP is that business process redesign to fit the standardized ERP modules can lead to a loss of competitive advantage. While documented cases exist where this has indeed materialized, other cases show that following thorough process preparation ERP systems can actually increase sustainable competitive advantage.[17][18]

Configuration
Configuring an ERP system is largely a matter of balancing the way you want the system to work with the way the system lets you work. Begin by deciding which modules to install, then adjust the system using configuration tables to achieve the best possible fit in working with your company’s processes.
Modules — Most systems are modular simply for the flexibility of implementing some functions but not others. Some common modules, such as finance and accounting are adopted by nearly all companies implementing enterprise systems; others however such as human resource management are not needed by some companies and therefore not adopted. A service company for example will not likely need a module for manufacturing. Other times companies will not adopt a module because they already have their own proprietary system they believe to be superior. Generally speaking the greater number of modules selected, the greater the integration benefits, but also the increase in costs, risks and changes involved.
Configuration Tables – A configuration table enables a company to tailor a particular aspect of the system to the way it chooses to do business. For example, an organization can select the type of inventory accounting – FIFO or LIFO – it will employ or whether it wants to recognize revenue by geographical unit, product line, or distribution channel.
So what happens when the options the system allows just aren’t good enough? At this point a company has two choices, both of which are not ideal. It can re-write some of the enterprise system’s code, or it can continue to use an existing system and build interfaces between it and the new enterprise system. Both options will add time and cost to the implementation process. Additionally they can dilute the system’s integration benefits. The more customized the system becomes the less possible seamless communication becomes between suppliers and customers.

Consulting services
Many organizations did not have sufficient internal skills to implement an ERP project. This resulted in many organizations offering consulting services for ERP implementation. Typically, a consulting team was responsible for the entire ERP implementation including planning, training, testing, implementation, and delivery of any customized modules. Examples of customization includes additional product training; creation of process triggers and workflow; specialist advice to improve how the ERP is used in the business; system optimization; and assistance writing reports, complex data extracts or implementing Business Intelligence.
For most mid-sized companies, the cost of the implementation will range from around the list price of the ERP user licenses to up to twice this amount (depending on the level of customization required). Large companies, and especially those with multiple sites or countries, will often spend considerably more on the implementation than the cost of the user licenses -- three to five times more is not uncommon for a multi-site implementation.[citation needed]
Unlike most single-purpose applications, ERP packages have historically included full source code and shipped with vendor-supported team IDEs for customizing and extending the delivered code. During the early years of ERP the guarantee of mature tools and support for extensive customization was an important sales argument when a potential customer was considering developing their own unique solution in-house, or assembling a cross-functional solution by integrating multiple "best of breed" applications.

"Core system" Customization vs Configuration
Increasingly, ERP vendors have tried to reduce the need for customization by providing built-in "configuration" tools to address most customers' needs for changing how the out-of-the-box core system works. Key differences between customization and configuration include:
Customization is always optional, whereas some degree of configuration (e.g. setting up cost/profit centre structures, organisational trees, purchase approval rules, etc.) may be needed before the software will work at all.
Configuration is available to all customers, whereas customization allows individual customer to implement proprietary "market-beating" processes.
Configuration changes tend to be recorded as entries in vendor-supplied data tables, whereas customization usually requires some element of programming and/or changes to table structures or views.
The effect of configuration changes on the performance of the system is relatively predictable and is largely the responsibility of the ERP vendor. The effect of customization is unpredictable and may require time-consuming stress testing by the implementation team.
Configuration changes are almost always guaranteed to survive upgrades to new software versions. Some customizations (e.g. code that uses pre-defined "hooks" that are called before/after displaying data screens) will survive upgrades, though they will still need to be re-tested. More extensive customizations (e.g. those involving changes to fundamental data structures) will be overwritten during upgrades and must be re-implemented manually.
By this analysis, customizing an ERP package can be unexpectedly expensive and complicated, and tends to delay delivery of the obvious benefits of an integrated system. Nevertheless, customizing an ERP suite gives the scope to implement secret recipes for excellence in specific areas while ensuring that industry best practices are achieved in less sensitive areas.

Extension
In this context "Extension" refers to ways that the delivered ERP environment can be extended with third-party programs. It is technically easy to expose most ERP transactions to outside programs, e.g.
Scenarios to do with archiving, reporting and republishing (these easiest to achieve, because they mainly address static data);
Transactional data capture scenarios, e.g. using scanners, tills or RFIDs, are relatively easy (because they touch existing data);
....however because ERP applications typically contain sophisticated rules that control how master data can be created or changed, some scenarios are very difficult to implement.

Maintenance and support services
Maintenance and support services involves monitoring and managing an operational ERP system. This function is often provided in-house using members of the IT department, or may be provided by a specialist external consulting and services company.

Advantages
In the absence of an ERP system, a large manufacturer may find itself with many software applications that cannot communicate or interface effectively with one another. Tasks that need to interface with one another may involve:
Integration among different functional areas to ensure proper communication, productivity and efficiency
Design engineering (how to best make the product)
Order tracking, from acceptance through fulfillment
The revenue cycle, from invoice through cash receipt
Managing inter-dependencies of complex processes bill of materials
Tracking the three-way match between purchase orders (what was ordered), inventory receipts (what arrived), and costing (what the vendor invoiced)
The accounting for all of these tasks: tracking the revenue, cost and profit at a granular level.
ERP Systems centralize the data in one place. This eliminates the problem of synchronizing changes and can reduce the risk of loss of sensitive data by consolidating multiple permissions and security models into a single structure.
Some security features are included within an ERP system to protect against both outsider crime, such as industrial espionage, and insider crime, such as embezzlement. A data-tampering scenario, for example, might involve a disgruntled employee intentionally modifying prices to below-the-breakeven point in order to attempt to interfere with the company's profit or other sabotage. ERP systems typically provide functionality for implementing internal controls to prevent actions of this kind. ERP vendors are also moving toward better integration with other kinds of information security tools.[19]

Disadvantages
Problems with ERP systems are mainly due to inadequate investment in ongoing training for the involved IT personnel - including those implementing and testing changes - as well as a lack of corporate policy protecting the integrity of the data in the ERP systems and the ways in which it is used.
Disadvantages
Customization of the ERP software is limited.
Re-engineering of business processes to fit the "industry standard" prescribed by the ERP system may lead to a loss of competitive advantage.
ERP systems can be very expensive (This has led to a new category of "ERP light" solutions)
ERPs are often seen as too rigid and too difficult to adapt to the specific workflow and business process of some companies—this is cited as one of the main causes of their failure.
Many of the integrated links need high accuracy in other applications to work effectively. A company can achieve minimum standards, then over time "dirty data" will reduce the reliability of some applications.
Once a system is established, switching costs are very high for any one of the partners (reducing flexibility and strategic control at the corporate level).
The blurring of company boundaries can cause problems in accountability, lines of responsibility, and employee morale.
Resistance in sharing sensitive internal information between departments can reduce the effectiveness of the software.
Some large organizations may have multiple departments with separate, independent resources, missions, chains-of-command, etc, and consolidation into a single enterprise may yield limited benefits.
The system may be too complex measured against the actual needs of the customers.
ERP Systems centralize the data in one place. This can increase the risk of loss of sensitive information in the event of a security breach.

FMRP NEWS

2009-06-09T18:46:00.000-07:00

http://www.fmrp.org/
Issue: January - March 2007
• Activities of the Components and Working Groups
• Important Event
• Seminars / Workshops
• Training Corner
• New Initiatives
• Staff News
• Social Events

Staff News:
Examination Success of Ms Jhuma Laila
Congratulations to Ms Jhuma Laila. Jhuma, an Associate Member (ACA) of the Institute of Chartered Accountants of Bangladesh (ICAB). Jhuma passed the final part of professional examinations of the Institute of Chartered Accountants of Bangladesh at the sitting in November-December 2006 in Dhaka. She is now an ACA and already applied for full membership of ICAB. Jhuma is one of the 17 lady Chartered Accountants in Bangladesh and one of the 4 lady Chartered Secretaries in Bangladesh.

Activities of the Components and Working Groups
Component 4 (C-4):
Component 4 has continued to support the CGA in the preparation of the GoB monthly accounts and in improving the quality of the accounting information presented from the computerised accounting systems.

Assistance has been provided in reviewing accounting information recorded and presented to ensure that it has been appropriately classified.

Progress with the bank reconciliation process at the GoB accounting offices continues to be closely monitored and additional support and training is being provided where required, including liaison and instruction to the banking institutions to supply information in the format required to allow reconciliations to take place.

Component 4 has been working with Component 6 and Financial Systems Management Unit (FSMU) to commence the piloting of iBAS-TAS including planning for training and rollout over the upcoming months. They started piloting iBAS-TAS training at CAO - Fisheries and Livestock, and at DAO - Mymensingh.

Component 2 and 4
Initial work has commenced on February 25, 2006 on the preparation of a Cash Management Development Plan (CMDP). The purpose is to support the GoB to design a strategy and associated processes for managing cost effectively the government's short term cash flows and cash balances, both within government and between government and other sectors. The CMDP should assist in the overall improvement of the treasury, debt and cash management function of the GoB. The primary objective is to support the process for improved planning of cash management and ensure that government cash flow forecasts are compatible with cash inflows and borrowing plans.

Important Event :
Dr. Tareque joins as Finance Secretary
Dr. Mohammad Tareque joined as Secretary, Finance Division, Ministry of Finance on January 22, 2007. Born in 1956, Dr. Tareque joined Bangladesh Civil Service in 1981. He possesses a brilliant academic record. He did his Masters in Economics from Dhaka University. He obtained MAPE and PhD from the University of Boston, Massachusetts, USA. He has a long experience in research work on different issues and has 49 publications / research and analytical papers in his credit. His area of specialisation is Fiscal Economics and Public Expenditure Management.

Dr. Tareque held important positions within GoB and international agencies including Prime Minister's Office, Asian Development Bank, Bangladesh Public Administration Training Centre (BPATC) etc. He has been associated with reform programmes of GoB in the economic and financial sector and played a prominent role in formulating policy in this regard. A distinguished Civil Servant Dr. Tareque played a pioneering role in introducing MTBF in line ministries. Under his able leadership a wide area network (WAN) based integrated Budget and Accounting System (iBAS) with a central database in the Ministry of Finance and back up support at CGA office is also going to be operational very soon across the country. With his leadership as Finance Secretary the FMRP reform programmes will get further momentum.

Seminars / Workshops:

Seminar on 'Public Expenditure Management' A half day seminar on 'Public Expenditure Management' organised by FMRP C-2 was conducted over 4 days to an audience of a number of mid and high level management personnel of GoB. These seminars were delivered between the March 12 and March 15, 2007 in CIRDAP Auditorium, Dhaka. Dr. Mohammad Tareque, Secretary, Finance Division, Ministry of Finance inaugurated the seminar. The keynote speaker was Mr. Ranjit Kumar Chakraborty, Project Director, FMRP and the sessions were chaired by Mr. Al-Mamoon Md. Sanaul Huq, Controller General of Accounts, Mr. S. M. Zahurul Islam, Secretary, Ministry of Environment and Forest and Mr. Muhammad Abdul Mazid, Member, Planning Commission, respectively. The objective of the seminar was to update high officials across the government about the latest reforms in public financial management and involve them in strengthening public expenditure management process.
A total number of 251 high officials of GoB including 41 female participated in the seminar.
workshop on 'Reforms in the Civil Accounts and Karmadokkhota' The office of CGA and C-5 jointly organised a workshop on 'Reforms in the Civil Accounts' and 'Karmadokkhota' (KDK) in February 07, 2007 at FIMA Conference Room. Mr. Asif Ali, CAG chaired the program. The main objectives of this programme were to analyse the implementation status of the strategic plans of CAG office; role of FIMA and FMRP C1 and C5 and their links with the strategic plans of the CAG.
In the first half of the workshop Mr. Al- Mamoon Md. Sanaul Huq, CGA, presented the keynote paper on Civil Accounts Reform. The second half of the workshop focused on Karmadokkhota which provided some valuable recommendations for 'On the Job Training' in government offices. Further workshops are planned outside Dhaka in the next few months.

BEHIND THE GLOBAL MARKETS’ MELTDOWN

2009-04-29T02:25:00.000-07:00

Chart 1. Financial profits as a percent of total profits (five-year moving average)

Source: Table B-91. Corporate Profits by Industry, 1959–2007, Economic Report of the President, 2008.

The first principles, we must not forget the financial booms and busts are not a new phenomenon. What is alarming about the current meltdown is that it is in the nature of seismic earth-shaking proportions. AS international financial markets continue to tumble and national economies slip into recession, the fear of a global meltdown has begun to haunt people everywhere. The global financial crisis has its origins in the U.S. subprime mortgage crisis of August 2007. It seemed initially that it would only affect developed countries, but the so-called “decoupling phenomenon,” which predicted that developing countries would remain unaffected, has not occurred. Instead the crisis has become a global phenomenon, as the following measures indicate.

Grounds
Any explanation of the current financial turbulence begins with the housing bubble fuelled by low interest rates, increased global liquidity and predatory lending by the financial giants. According to some estimates, the annual issuance of US sub-prime mortgage backed securities increased from a mere $56 billion in 2000 to a massive $508 billion in 2005, comprising something of the order of 20 percent of total US mortgages. By 2006, the housing bubble was beginning to unravel, as higher interest rates and rising oil and food prices - and a generalized decline in consumer confidence - were starting to take their toll.

In the September 2006 Global Financial Stability Report the IMF executive board directors expressed worries that the rapid growth of hedge funds and credit derivatives could have a systematic impact on financial stability, and that a slowdown of the U.S. economy and a cooling of its housing market could lead to greater “financial turbulence,” which could be “amplified in the event of unexpected shocks.” The whole context is that of a financialization so out of control that unexpected and severe shocks to the system and resulting financial contagions are looked upon as inevitable.

This scenario, which was already beginning to be played out at the time that the above passage was written, of stagnant and falling home prices, a flood of defaults, and a global economic crisis due to financial contagion and a drop in U.S. consumption, has now become a concrete reality. Since the collapse of the subprime mortgage market in July 2007, financial distress and panic have spread uncontrollably not only across countries but also across financial markets themselves, infecting one sector after another: adjustable rate mortgages, commercial paper (unsecured short-term corporate debt), bond insurers, commercial mortgage lending, corporate bonds, auto loans, credit cards, and student loans.

What Paul Sweezy just over a decade ago called “the financialization of the capital accumulation process” has been the main force lifting economic growth since the 1970s.3 The transformation in the system that this has brought about is reflected in the rapid growth since the 1970s of financial profits as a percent of total profits (see chart 1). The fact that such financialization of capital appears to be taking the form of bigger and bigger bubbles that burst more frequently and with more devastating effect, threatening each time a deepening of stagnation—i.e., the condition, endemic to mature capitalism, of slow growth, and rising excess capacity and unemployment/underemployment—is thus a development of major significance.

Growth
Expectations of growth rates for 2008 have fallen in most countries. In October 2007, world growth was predicted to be 4.8 percent. The International Monetary Fund now predicts that it will be 3.7 percent. Expectations for 2008 growth for advanced economies now stand at 1.4 percent, down 0.8 percentage points from predictions made in October 2007. Expectations for emerging and developing country growth in 2008 now stand at 6.6 percent, also down 0.8 points from a year ago.

Expectations of 2009 growth fell everywhere between January and November. Projections of world growth for 2009 slumped from 4.4 percent in January to 2.2 percent today—effectively a global recession. Every G7 country aside from Canada is expected to contract next year and the United States and United Kingdom are already in recession. Every BRIC country (Brazil, Russia, India, and China) has seen growth expectations fall by between 1 and 3 percentage points.
Stock markets

As expectations of growth have fallen and credit has remained frozen, stock markets have been adversely affected. Dramatic drops in developed countries have been well documented, but since reaching highs in 2007 or early 2008, stock markets have fallen in every G20 country—aside from South Africa—with an average fall of 45 percent. The BRIC countries have faced dramatic collapses in their stock markets during 2008 following rapid expansion in the preceding three to four years. Stock markets for these countries are now at or below their 2005 values. Indeed, the Russia Trading System has lost 76 percent of its value so far in 2008.
Policy responses

The global credit crisis combined with collapsing share prices and the looming risk of recession have led to calls for dramatic policy interventions, including coordinated interest rate cuts, bailouts for the banking sector, and large fiscal stimulus packages. The communiqué from the world leaders’ summit on November 15 said that G20 countries would, “Recognize the importance of monetary policy support, as deemed appropriate to domestic conditions [and] use fiscal measures to stimulate domestic demand to rapid effect, as appropriate, while maintaining a policy framework conducive to fiscal sustainability.” These tools, however, have not been available to all countries. Stimulative monetary policy has only been possible in a handful of countries. Interest rate changes across a range of G20 countries in December 2007, June 2008, and December 2008.

The United States undertook the most dramatic interest rate cut from 4.5 percent to 1.0 percent. The United Kingdom and Canada also cut their rates throughout the year. China has adopted an alternative form of simulative monetary policy and cut its reserve requirement ratios in recent months. But other countries, particularly in the developing world, have seen their interest rates rise as capital flight has taken hold and hot money has sought less-risky havens such as Treasury Bills. Brazil, South Africa, and Russia, for example, all have interest rates above 10 percent which continue to rise.

Capital flight has also had a profound impact on exchange rates. In every G20 country aside from China and Japan, exchange rates have depreciated, including falls since January of over 20 percent for Australia, Brazil, Canada, India, South Africa, South Korea, Turkey, and the United Kingdom. Many currencies have faced a particularly dramatic slide in recent weeks. For example, in the month of October alone, the South African rand lost 25 percent of its value.

More countries have been able to announce rescue packages for their domestic financial sectors. Policy measures have included deposit insurance, short-term loan guarantees, the purchase of shares in financial institutions, and the removal of bad assets from bank balance sheets. The $700 billion that Congress has made available to Treasury Secretary Henry Paulson to buy preferred stock in struggling banks has been well documented, but many other countries have provided bailouts. This includes a $100 billion liquidity injection in Russia, $19 billion for emergency bank use in the United Arab Emirates, and $8 billion released into the banking sector in India by cutting the reserve requirement ratio.

In addition to these bailouts, sovereign governments are being encouraged to use fiscal stimulus packages to kick start their domestic economies. China announced a $586 billion package worth 14 percent of gross domestic product on November 8 [although this number has been challenged]. Britain announced on November 24 a package of tax cuts and speeded up investment measures worth 1.1 percent of GDP. The United States is expected to follow suit with a stimulus package worth 2 to 4 percent of GDP by January at the latest. Australia, Chile, Germany, Italy, Japan, South Korea, and Taiwan are other countries that have been able to announce stimulus packages.

Many other countries, without either reserves or the ability to increase borrowing by issuing government bonds, have their hands tied. Iceland, Hungary, Ukraine, and Pakistan have already been forced to rely on the IMF’s lending facility.
Conclusion

The U.S. subprime mortgage crisis, which became a developed country banking crisis, is now a global economic meltdown. Global growth projections have fallen, stock markets have plummeted, and currencies have lost value against the dollar. Meanwhile, the call has increased for coordinated monetary policy interventions, bank bailouts, and fiscal stimulus packages.

As outlined in this briefing paper, these policy interventions are only available to the handful of countries which have the ability to defend themselves from capital flight or can fund their fiscal deficits. With the notable exception of China, most middle-income countries have struggled to make the necessary policy interventions. Least-developed countries look on with concern as necessary expansions in development assistance are threatened. Options for these countries are running out, but the costs of inaction could be even more catastrophic.

Momo (Steamed Dumpling)

2009-04-29T02:17:00.000-07:00

Ingredients (Makes 30 momos)
4 cups: Wheat flour
750 gm: Meat minces
2 large: Onion, chopped
1 thumb-sized: Ginger, finely chopped

Coriander leaves
1 Teaspoon: Salt

Method
Mix well wheat flour with 2 cups of water and knead into a stiff paste, roll out on a floured board till it is very thin. The rolled dough should be about 2 feet square.
Cut in circle with the rim of tea cup.
Place a circle of dough on your left hand, slightly stretch the edges and place about a teaspoon of filling in the centre.
Then with your right thumb and forefinger pleat the dough together over the centre of the meat, forming a pin-wheel design. Your left thumb is used to tuck the minced meat down as you go, and the dumpling turns on your palm as you pleat around it. A special steamer locally called moktu is required.
Filled up dumplings are placed on oiled racks, slightly separated in the moktu.
Bottom of the moktu is filled with water and steam the dumplings for 20-25 min.
Momo is ready to serve hot.
Momo is eaten with meat/vegetable soup, and tomato achar.

Why is Christmas Day on the 25th December?

2008-12-17T22:32:00.000-08:00

No one knows the real birthday of Jesus! No date is given in the Bible, so why do we celebrate it on the 25th December? The early Christians certainly had many arguments as to when it should be celebrated! Also, the birth of Jesus probably didn't happen in the year 1AD but slightly earlier, in about 5, 6 or 7BC (there isn't a 0AD - the years go from 1BC to 1AD!).
Christmas was first celebrated as a proper day, on the 25th December, in the 5th century, in the time of the Roman Emperor Constantine (he was the first Christian Roman Emperor). He first bought the Roman pagan 'sun-day' (the first day of the week) and the 'sabbath' (the Christians holy day) together to what we now call Sunday.
This date was probably chosen because the Winter Solstice and the ancient pagan Roman midwinter festivals called 'Saturnalia' and 'Dies Natalis Solis Invicti' took place in December.
The Winter Solstice is the day where there is the shortest time between the sun rising and the sun setting. It happens between December 22nd and December 25th. To pagans this meant that the winter was over and spring was coming and they had a festival to celebrate it and worshipped the sun for winning over the darkness of winter. (The Winter Solstice in Scandinavia and some other parts of northern Europe is called Yule and is where we get Yule Logs from.)
The Roman Festival of Saturnalia took place between December 17th and 23rd and honoured the Roman god Saturn. Dies Natalis Solis Invicti means 'birthday of the unconquered sun' and was held on December 25th (when the Romans thought the Winter Soltice took place). As the days grew longer from this day on, it was thought to be the birthday of the sun and the God Jupiter! (In Roman mythology, Saturn was the father of Jupiter.)! And before the Romans, the Greeks had celebrated the birthday of the God Zeus (the Romans called Zeus Jupiter) on December 25th.
The early Christians gave the festival a new meaning - to celebrate the birth of the Son of God 'the unconquered Son'!
There is another good reason why the 25th may have chosen. The 25th March was also a sacred day to the pagans, when they celebrated the coming of spring and new life. The early Christians took over this day as the day when Mary was told that she would have a very special baby, Jesus. This is called the Annunciation and is still celebrated by Christians on the 25th March. Nine months after the 25th March is the 25th December!
But that's not the only day that Christmas is celebrated around the world. Most of the world uses the 'Gregorian Calendar' implemented by Pope Gregory XIII in 1582. Before that the 'Roman' or Julian Calendar was used (named after Julius Caesar). The Gregorian calendar is more accurate that the Roman calendar which had too many days in a year! When the switch was made 10 days were lost, so that the day that followed the 4th October 1582 was 15th October 1582!
Many Orthodox Churches still use the Julian Calendar and so celebrate Christmas on the 7th January. And the Armenian Church celebrates it on the 10th January!! In some part of the UK, January 6th is still called 'Old Christmas' as this would have been the days that Christmas would have celebrated on, if the calendar hadn't been changed. Some pople didn't want to use the new calendar as they thought it 'cheated' them out of 10 days!
Christians believe that Jesus is the light of the world, so the early Christians thought that this was the right time to celebrate the birth of Jesus. They also took over lots of other things from the Winter Solstice and gave them Christian meanings, like Holly, Mistletoe and even Christmas Carols!
St Augustine was the person who really started Christmas in the U.K. by introducing Christianity in the 6th century. He came from countries that used the Roman Calendar, so western countries celebrate Christmas on the 25th December. Then people from Britain and Western Europe took Christmas on the 25th December all over the world!
The name 'Christmas' comes from the Mass of Christ (or Jesus). A Mass service (which is sometimes called Communion or Eucharist) is where Christians remember that Jesus died for us and then came back to life. The 'Christ-Mass' service was the only one that was allowed to take place after sunset, so people had it at Midnight! So we get the name Christ-Mass, shortened to Christmas.
Christmas is also sometimes called Xmas. Some people don't think it's correct to call Christmas 'Xmas' as that takes the 'Christ' (Jesus) out of Christmas. But that is not quite right! In the Greek language and alphabet, the letter that looks like an X is the Greek letter chi (pronounced 'kye' - it rhymes with 'eye') which is the first letter of the Greek word for Christ, Christos.
The symbol of a fish is sometimes used by Christians (you might see a fish sticker on a car or someone wearing a little fish badge). This comes from the time when the first Christians had to meet in secret, as the Romans wanted to kill them (before Emperor Constantine became a Christian). Jesus had said that he wanted to make his followers 'Fishers of Men', so people started to use that symbol.
When two Christians met, one person drew half a basic fish shape (often using their foot in the dust on the ground) and the other person drew the other half of the fish. The Greek word for fish is 'Ikthus' or 'Ichthys'. There are five Greek letters in the word. It can also make up a sentence of Christian beliefs 'Ie-sous Christos Theou Huios So-te-r' which in English means "Jesus Christ, Son of God, Saviour". The second letter of these five letter is X or Christos!
So Xmas can also mean Christmas!
It's also quite likely that Jesus wasn't born in the winter but in the spring! It can get very cold in the winter in Israel and it is thought that the Roman census that made Mary and Joseph go to Bethlehem would have most likely taken place during the spring at the time of the Jewish Passover festival (which normally takes during March or April). At this festival many pilgrims, from all over the country, came to visit Jerusalem (which is about six miles from Bethlehem).
Also during the winter, it's less likely that the shepherds would have been keeping sheep out on the hills (as those hills can get quite a lot of snow sometimes!); but lots of lambs would have been needed during the Passover Festival, to be sacrified in the Temple in Jerusalem.
So whenever you celebrate Christmas, remember that you're celebrating a real event that happened about 2000 years ago, that God sent his Son into the world as a Christmas present for everyone!
As well as Christmas and the solstice, there are some other festivals that are held in late December. The Jewish festival of Lights, Hanukkah starts on the 25th of Kislev (the month in the Jewish calendar that occurs at about the same time as December) and the festival of Kwanzaa, celebrated by some Africans and African Americans takes place from December 26th to January 1st.

Vote for Cox's Bazar & Sundarban

2008-11-25T01:47:00.000-08:00

Let's do something for our country. I think you already heard about the new 7 natural wonders of the world. Among several categories of wonders, Cox's Bazar Beach & Sundarban has been nominated as contestant.

You will be happy to know Cox's bazar & sundarban are in the top list. We need to explore our opportunity to be a member of the natural wonders so that our country can earn revenue from these beautiful tourist spot. It's a contest & need your vote. Pls. vote in favor of these two. For vote, you simply need to browse the following link.

http://www.new7wonders.com/nature/en/vote_on_nominees/

Now follow the following procedure:

Write your e-mail id

Confirm your e-mail id

Vote-1: Select Asia. Then select Cox's Bazar.

Vote-2: Select Asia. Then select sundar Ban.

Vote the other fields as you prefer.

Write the anti-spam words in the box (if required)

Click the submit button

Complete other fields (required)

& submit your vote.

You will get one mail from the new7wonders team and have to click on the link to confirm your vote.

About the Chartered Accountants

2008-11-05T01:59:00.000-08:00

At a time when organisations are increasingly focused on the bottom line, professionals with accounting qualifications are very much in demand. Not only in accounting firms, but at all levels of business and government, Chartered Accountants are valued for their commercial acumen and analytical thinking in diverse fields.

Becoming a Chartered Accountant opens doors. Whether it's in public practice or commerce, a career in Chartered Accounting gives professionals the chance to work in key strategic roles – all with great earning potential. Because the Chartered Accountant designation is recognised internationally, these professionals are also able to include overseas work experience as options in their career choices.

Chartered Accountants bring their analytic expertise to fields as diverse as strategic planning, market analysis, compliance, change management and the use of information technology. The one thing they all have in common is meeting the high academic, professional, and ethical standards for membership of The Institute of Chartered Accountants - the most-respected national professional accountancy body. These high standards are the reason Chartered Accountants are highly regarded by business, regulators, and members of the general public. Their analytical thinking is highly prized in an environment where organisations compete for an edge. It’s one of the reasons Chartered Accountants are among the best-paid professionals in the country.

On qualifying, they commit to the highest standards of integrity and professionalism and undertake continuing professional education throughout their careers. In return, Chartered Accountants enjoy some of the best professional development opportunities available, become part of an elite professional network and enjoy the career support and status Institute membership provides. Just as importantly, they get the recognition and rewards of an internationally recognised professional designation.

Income Tax Bangladesh for Assessment Year-2008-09

2008-10-29T00:07:00.000-07:00

Among direct taxes, income tax is one of the main sources of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay''- is the basic principle of charging income tax. It aims at ensuring equity and social justice.

Income Tax Authorities:
Income Tax Authorities are :-
National Board of Revenue,
Director General of Inspection (Tax),
Commissioner of Taxes (Appeals),
Commissioner of Taxes (LTU)
Director General (Training),
Director General Central Intelligence Cell (CIC),
Commissioner of Taxes,
Additional Commissioner of Taxes (Appeal/Inspecting),
Joint Commissioner of Taxes(Appeal/Inspecting ),
Deputy Commissioner of Taxes,
Assistant Commissioner of Taxes,
Extra Assistant Commissioner of Taxes,
Inspectors of Taxes.

Sources of Income:
For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows :
Salaries
Interest on securities
Income from house property
Income from agriculture
Income from business or profession
Capital gains
Income from other sources.

Tax Rate (Assessment Year- 2008-09) :

Other than Company :
For individuals other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers, tax payable for the
First 1,65,000/- Nil

Next 2,75,000/- 10%

Next 3,25,000/- 15%

Next 3,75,000/- 20%

Rest Amount 25%

For female taxpayers, senior taxpayers of age 70 years and above and retarded taxpayers, tax payable for the
First 1,80,000/- Nil

Next 2,75,000/- 10%

Next 3,25,000/- 15%

Next 3,75,000/- 20%

Rest Amount 25%

Minimum tax for any individual assessee is Tk. 2,000

Non-resident Individual 25%(other than non-resident Bangladeshi)

For Companies
Publicly Traded Company 27.5%
Non-publicly Traded Company 37.5%
Bank, Insurance & Financial Company 45%
Mobile Phone Operator Company 45%

If any publicly traded company declares more than 20% dividend, 10% rebate on total tax is allowed.

Tax Rebate for investment :

Rate of Rebate:
Amount of allowable investment is either up to 25% of total income or Tk. 5,00,000/- whichever is less. Tax rebate amounts to 10% of allowable investment.

Types of investment qualified for the tax rebate are :-
Life insurance premium
Contribution to deferred annuity
Contribution to Provident Fund to which Provident Fund Act, 1925 applies
Self contribution and employer's contribution to Recognized Provident Fund
Contribution to Super Annuation Fund
Investment in approved debenture or debenture stock, Stocks or Shares
Contribution to deposit pension scheme
Contribution to Benevolent Fund and Group Insurance premium
Contribution to Zakat Fund
Donation to charitable hospital approved by National Board of Revenue
Donation to philanthropic or educational institution approved by the Government
Donation to socioeconomic or cultural development institution established in Bangladesh by Aga Khan Development Network

Who should submit Income Tax Return ?

If total income of any individual other than female taxpayers, senior taxpayers of 70 years and above and retarded taxpayers during the income year exceeds Tk 1,65,000/-.

If total income of any female taxpayer, senior taxpayer of 70 years and above and retarded taxpayer during the income year exceeds Tk 1,80,000/-.

If any person was assessed for tax during any of the 3 years immediately preceding the income year.

A person who lives in any city corporation/paurashava/divisional HQ/district HQ and owns a building of more than one storey and having plinth area exceeding 1,600 sq. feet/owns motor car/owns membership of a club registered under VAT Law.

If any person subscribes a telephone.

If any person runs a business or profession having trade license.

Any professional registered as doctor, lawyer, income tax practitioner, Chartered Accountant, Cost & Management Accountant, Engineer, Architect and Surveyor etc.

Member of a Chamber of Commerce and Industries or a trade Association.

Any person who participates in a tender.

A person who has a Taxpayer's Identification Number (TIN).

Candidate for Union Parishad, Paurashava, City Corporation or Parliament.

Time to Submit Income Tax Return:
For Company By fifteenth day of July next following the income year or, where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months.

For Other than Company Unless the date is extended, by the Thirtieth day of September next following the income year.Consequences of Non-Submission of Return

imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/-

In case of a continuing default a further penalty of Tk. 50/- for every day of delay.

Assessment Procedures :
For a return submitted under normal scheme, assessment is made after hearing.

For returns submitted under Universal Self Assessment Scheme, the acknowledgement slip is determined to be an assessment order. Universal Self Assessment is of course subject to audit.

Appeal against the order of DCT : A taxpayer can file an appeal against DCT's order to the Commissioner (Appeals)/Additional or Joint Commissioner of Taxes (Appeals) and to the Taxes Appellate Tribunal against an Appeal order.

Tax withholding functions : In Bangladesh withholding taxes are usually termed as Tax deduction and collected at source. Under this system both private and public limited companies or any other organization specified by law are legally authorized and bound to withhold taxes at some point of making payment and deposit the same to the Government Exchequer. The taxpayer receives a certificate from the withholding authority and gets credits of tax against assessed tax on the basis of such certificate.

Heads of Income Subject to deduction or collection of income tax at source with specified rates of deduction.

No. Heads Section/Rule Rate Chalan in the name of
1
Salaries
Section 50
deduction at average rate
Respective Zone
2
Discount on the real value of Bangladesh Bank Bills
Section 50A
deduction at normal rate or maximum rate whichever is greater.
LTU
3
Interest on securities
Section 51
10%on interest or discount
LTU
4
Supply of goods and execution of contracts and sub-contracts
Section 52(Rule 16)
nil up to 1 lac, 1-5 lacs (1%), 5-15 lacs (2.5%), 15-25 lacs 3.5% and 25 lacs and above (4%)
Zone-2 (Partly) & LTU
5
Indenting commission /Shipping agency commission
Section 52 (Rule 17)
3.5% of the total receipt of indenting commission & 5% of total Shipping agency commission receipt
Zone-2
6
Royalty, Fees for professional or technical services
Section 52 A
10% of the fees
Zone-8
7
Stevedoring agency & Security service
Section 52 AA
7.5% of the fees
Ctg. Zone-2
8
C & F agency commission
Section 52 AAA
7.5% of the fees
Zone-2
9
Sale of bandrolls ( for biri)
Section 52B
6% of the value of bandrolls.
Respective Zone
10
Compensation for acquisition of property
Section 52C
6% of the compensation money
Zone-2
11
Interest on saving instruments
Section 52D
10% of the amount of interest (Current rate)
Zone-2
12
Collection of tax from brick manufacturers
Section 52F
1 Sec. = Tk.10,000/ for each brick field.1.5 Sec. = Tk.12,000/ for each brick field.2 Sec. = Tk.18,000/ for each brick field.
Respective Zone
13
Commission on Letter of Credits
Section 52I
5% of the amount of commission.
LTU
14
Issuing & Renewal of trade licence
Section 52K
Tk 500/- For renewal of each Lincence
Zone-3
15
Trustee fees
Section 52L
10%

16
Frieght Forward agency Com.
Section 52M
7.5%

17
Rental power
Section 52N
4%

18
Import of goods
Section 53 (Rule17A)
3% of the value of imports.
Zone-2
19
Income from house property (house rent)
Section 53A (Rule17B)
No deduction if monthly rent is below 20,000/-3% (if monthly rent is 20,000-40,000 Tk.) and 5% (if monthly rent is above 40,000 Tk.)
Zone-2 Dha & Other outside Zone
20
Shipping business of resident
Section 53AA
5% of freight
Zone-2,ctg
21
Export of manpower
Section 53B (Rule 17C)
10% of the service charges.
Zone-2, dhk & ctg
22
Export of Knitwear
Section 53BB
0.25%
Zone-5
23
Member of Stock Exchange
Section 53BBB
0.015%
Zone-7
24
Export of goods except Knitweare & Woven garments
Section 53BBBB
0.25%
Zone-5
25
Sale of goods by public auction
Section 53C (Rule 17D)
5% of the sale price
Zone-2
26
Courier Service (Non-resident)
Section 53CC
7.5%
Zone-6
27
Payment to film actors and actresses
Section 53D (Rule 17E)
5% of the amount paid exceeding Tk. 36000/-
Zone-2
28
Cash subsidy
Section 53DD
5%
Zone-5
29
Commission Fees or discount paid to distributors
Section 53E (Rule 17G)
7.5% of the amount of commission.
Zone-2 & LTU
30
Commission or charges paid to the agents of foreign buyers
Section 53EE
4 % on the amount of commission or charges.
Dhk.Zone-6, Ctg.Zone-3 and Zone of Respective Division
31
Interest on bank deposits
Section 53F (Rule 17H)
10% of the amount of interest.
Zone-1
32
Real Estate & Developers
Section 53FF
In case of Bldg. 250 per sq. meterIn case of land 5% of deed value
Zone-5
33
Insurance commission
Section 53G
3% on the amount of commission
LTU
34
Commission paid to the Surveyors of General Insurances
Section 53GG
7.5% on the amount of commission.
Dhk.Zone-2, Ctg.Zone-3 and Zone of Respective Division
35
Transfer of property
Section 53H (Rule 17I)
5% of the value of the property.
Survey Zone

Interest on Post Office Savings Bank Account
Section 53I
No deduction if the amount of interest does not exceeds Tk.1,50,000 and if exceeds then 10% on the amount of interest .
Zone-2
36
Rent of vacant land, plant and machinery
Section 53J (Rule 17BB)
No deduction if monthly rent is below 15,000/-3% (if monthly rent is 15,000 -30,000 Tk.) and 5% (if monthly rent is above 30,000 Tk.)
Zone-2

37
Advertising bill of news paper, magazine, private television channel
Section 53K
3% of the value of the property.
Zone-5
38
Dividend
Section 54
(1) Resident individual 10%, non-resident individual 25% (2) Company 15%
LTU (only LTU’s files) all others Zone-2
39
Income from lottery
Section 55
20% of the amount won.
Zone-2
40
Income of non-resident Other than non-resident Bangladeshi}
Section 56
Compny - rate applicable to the com. Other than company - maximum rate.
Zone-6

Major areas for final settlement of tax liability : Tax deducted at source for the following cases is treated as final discharge of tax liabilities. No additional tax is charged or refund is allowed in the following cases:-
Supply or contract work
Band rolls of hand made cigarettes
Import of goods
Transfer of properties
Export of manpower
Real Estate Business
Export value of garments
Local shipping business
Royalty, technical know-how fee
Insurance agent commission.
Auction purchase
Payment on account of survey by surveyor of a general insurance company
Clearing & forwarding agency commission.
Transaction by a member of a Stock Exchange.
Courier business
Export cash subsidy

Tax Recovery System : In case of non-payment of income tax demand the following measures can be taken against a taxpayer for realization of tax:-

Imposition of penalty
Attachment of bank accounts, salary or any other payment.
Filing of Certificate case to the Special Magistrate.

Advance Payment of Tax : Every taxpayer is required to pay advance tax in four equal installments falling on 15th September; 15th December; 15th March and 15th June of each year if the latest assessed income exceeds Taka three lakh. Penalty is imposed for default in payment of any installment of advance tax.

Fiscal incentives :Following are fiscal incentives available to a taxpayer:-

a) Tax holiday : Tax holiday is allowed for industrial undertaking, tourist industry and physical infrastructure facility established between 1st July 2008 to 30th June 2011 in fulfillment of certain conditions.

Industrial Undertaking Eligible for Tax holiday : (i) An industry engaged in production of textile, textile machinery, jute goods, high value garments, pharmaceuticals, melamine, plastic products, ceramics, sanitary ware, steel from iron ore, MS Rod, CI Sheet, fertilizer, insecticide & pesticide, computer hardware, petro-chemicals, agriculture machinery, boilers, compressors, basic raw materials of drugs, chemicals and pharmaceuticals. (ii) An industry engaged in agro-processing, ship building, diamond cutting. Physical Infrastructure Eligible for Tax holiday: Sea or river port, container terminals, internal container depot, container freight station, LNG terminal and transmission line, CNG terminal and transmission line, gas pipe line, flyover, mono rail, underground rail, telecommunication other than mobile phone, large water treatment plant & supply through pipe line, waste treatment plant, solar energy plant, export processing zone. Tourism Industry Eligible for Tax holiday : Residential hotel having facility of three star or more.

b) Accelerated depreciation: Accelerated depreciation on cost of machinery is admissible for new industrial undertaking in the first year of commercial production 50%, in the second year 30% and in the third year 20%.c) Income derived from any Small and Medium Enterprise (SME) engaged in production of any goods and having an annual turnover of not more than taka twenty four lakh is exempt from tax.d) Industry set up in EPZ is exempt from tax for a period of 10 years from the date of commencement of commercial production.e) Income from fishery, poultry, cattle breeding, dairy farming, horticulture, floriculture, mushroom cultivation and sericulture are exempt from tax up to 30th June, 2011, subject to investing at least 10% of the exempted income that exceeds one lakh Taka, in government bonds.f) Income derived from export of handicrafts is exempted from tax up to 30th June, 2011.g) An amount equal to 50% of the income derived from export business is exempted from tax.h) Listed companies are entitled to 10% tax rebate if they declare dividend of 20% or more.i) Income from Information Technology Enabled Services (ITES) business is exempted up to 30th June, 2011.

Avoidance of Double Taxation Agreement :
There are agreements on avoidance of double taxation between Bangladesh and 28 countries which are:-
(1) United Kingdom of Great Britain and Northern Ireland, (2) Singapore (3) Sweden (4) Republic of Korea 5) Canada (6) Pakistan (7) Romania (8) Sri Lanka (9) France (10) Malaysia (11) Japan (12) India (13) Germany (14) The Netherlands (15) Italy (16) Denmark (17) China (18) Belgium (19) Thailand (20) Poland (21) Philippines (22) Vietnam (23) Turkey (24) Norway (25) USA (25) Indonesia (27) Switzerland (28) Oman

Tips for Job Interview

2008-10-28T21:59:00.000-07:00

Interviews and Interviewers

Summary:
The Screening Interview
The Decision Interview

There are two major categories of job interviews
The first, “the screening interview” is used to screen someone in or out and the second, “the decision interview” is used for making the actual hiring decision. Usually each type of interview is conducted by a different kind of interviewer.

The Screening Interview

This type of interview is typically conducted by either a professional recruiter (or search firm representative) or a Human Resources specialist who is often a trained interviewer.

The screening interviewer’s job is not to decide if you are the best person for the job but to judge whether you come fairly close to a profile of the hypothetically ideal candidate they have created.
These interviewers tend to proceed in a logical, systematic fashion. Because they often must make a written report of their findings and their opinions, they collect facts. They know what information they need and will ask the right questions to get it, collecting and using facts to arrive at a conclusion that they can justify at a later date if necessary.

Be direct and concise in your replies and be sure you understand exactly what information they are looking for before answering a question. If you are not sure, restate the question and ask if you have it right. Wherever possible, frame your answers in a positive light as negative answers tend to induce probing and sometimes an adversarial atmosphere. Don’t give extra information unless you know that it will help you in the interview.

The Decision Interview

The decision interview is usually conducted by the immediate boss or by a person with the authority to hire you.

The boss is rarely a trained interviewer. This is both good news and bad news – good news because you will probably know more about interviewing than the interviewer and will be able, therefore, to control the interview. Its bad news in that the right questions are not asked and unexpected questions may be directed at you in what seems an illogical sequence.

The boss is usually interested in the following:
Can you do whatever he/she wants done?
Will you solve her/his problems? Are you motivated to do that?
How do you fit in the organisation? Will she/he be comfortable seeing you every day?

This meeting with the boss, while an interview, is also a selling opportunity. To be successful, you need to be an attentive listener and observer using all of your senses to build rapport and to choose the words the boss will relate to when framing your questions and answers. In the absence of the direction that a trained interviewer gives, many interviewees make the mistake of reciting all of their skills and accomplishments. This approach pushes the responsibility for sorting through this mass of information for the relevant parts onto the boss and that’s a poor sales approach.

You need to ask questions to find out what the boss would like to have done and what problems need to be solved. Then you can choose from among your accomplishments, those that illustrate that you have solved similar problems.

Interview Preparation
There are some basic steps you need to take to prepare effectively for an interview:
They are:
Research the company and the interviewer
Match your strengths to the company profile
Prepare questions to ask
Prepare answers to difficult questions
Practice aloud

Research the Company & the Interviewer: The first step in preparing for an interview is to research the company and, if possible, the interviewer.

Match Your Strengths to the Company Profile: Once you have the relevant company information, you will need to work out the best way to convey what you can do and to demonstrate how you will add value to the organisation.

Prepare Questions to Ask: Take the time to develop relevant and insightful questions for each particular interview.

Prepare Answers to Difficult Questions: In addition to asking insightful questions, you’ll want to be prepared to answer questions.

Summary:
Prepare Answers to Difficult Questions
PURPOSE: Is the person prepared? Organised and Concise?
PURPOSE: Is this person mature and self-aware?
PURPOSE: Is the person motivated? What are his/her values, attitudes? Is there a fit between the applicant and the organisation?
PURPOSE: Does the person match job and criteria?
PURPOSE: How does the person handle stress? What is their confidence level?
PURPOSE: What is this person’s market value?

Prepare Answers to Difficult QuestionsIn addition to asking insightful questions, you’ll want to be prepared to answer questions.

Although many of your interactions will be quite informal and seemingly unstructured, there will be some interviewers who are quite incisive in their style, asking penetrating and often difficult questions. Recruiters tend to be this way; they have limited time and are skilled at getting to the point.

You cannot anticipate every question. But if you prepare your responses and practice answering the difficult questions that appear below, you will be better equipped for the interview.

Although there may be multiple purposes underlying the questions asked by an interviewer, we have listed only one purpose for each question below.

PURPOSE: Is the person prepared? Organised and Concise?
Interviewer’s Purpose and Questions
Consider When Answering
Tell me about yourself
Be on guard against the interviewer who gives you free reign. Don’t spend too much time answering (1-2 minutes). Avoid details, don’t ramble. Touch on four areas
-Born/Raised
-Education/Military Background
-Work Experience
-Current Work Situation

Did you bring your resume?
Yes. (Be prepared with two or three extra copies)

What do you know about our organisation?
Highlight products, services, revenues, problems, people and history. “But I would love to know more, particularly from your point of view. Do we have time to cover that now?”
According to your definition of success, how successful have you been so far?
Be prepared to define success for yourself and then respond.

PURPOSE: Is this person mature and self-aware?
Interviewer’s Purpose and Questions
Consider When Answering

In your current or last position, what were your most significant accomplishments? In your career so far?
Refer to the accomplishment statements you prepared when you were matching your strengths to the company profile.

Had you thought of leaving your present position before? If yes, what do you think held you there?
No job is perfect. Yet, there are pluses in every position. Refer to positive aspects of the job, mention it was a learning experience.

Would you describe a few situations in which your work was criticised?
Give only one, and tell how you have corrected or plan to correct your work.

If I spoke with your previous boss, what would he or she say are your greatest strengths and weaknesses?
Be consistent with what you think they would say as a referee. Position the weakness in a positive way with examples.

How would you describe your personality?
Keep your answer short and relevant to the job and the organisation’s culture.

What are your strong points?
Present three. Relate them to that particular company and job opening.

What are your weak points?
Don’t say you have none – give only one. Position it in a positive answer such as, “I am sometimes impatient and do all the work myself when we are working against tight deadlines.”

How did you do in school?
Emphasise your best and favourite subjects.If our grades were average, talk about leadership activities or jobs you took to finance your education.

PURPOSE: Is the person motivated? What are his/her values, attitudes? Is there a fit between the applicant and the organisation?
Interviewer’s Purpose and Questions
Consider When Answering

In your current or last position, what features did you like most? Least?
Give only one of each and make it brief.

What do you look for in a job?
Positive answers outlining fulfilment, outcomes and ability to satisfy the needs of the employer.
How long would it take you to make a meaningful contribution to our firm?
An ideal answer would be, "Not long, because of my experience, transferable skills and ability to learn and adapt."

How long would you stay with us?
An ideal answer would be, "As long as the situation is mutually satisfactory and the job is interesting and challenging. As long as I feel that I’m contributing and that my contribution is recognised."

If you have never been a supervisor, how do you feel about assuming those responsibilities?
Be honest. If you don’t want to supervise, emphasise that you can contribute more as an individual player. If you want to supervise, say so and be enthusiastic.

Why do you want to become a supervisor?
"To grow and develop professionally, to help others develop, to build a team and to share what I have learned."

What do you see as the most difficult task in being a supervisor?
Getting things planned and done through others.

Why are you leaving your present job?
Refer to a difference in style or opinion. Never be negative. Keep it short. When possible, give a "group" answer (eg "Our office is closing; the whole organisation is being reduced in size.") Stick to one response; don’t change answers during the interview.
Describe what would be an ideal working environment.
An ideal answer would indicate: Where I can manage process and people, and relate the statement to the particular company.

How would you evaluate your present firm?
Be positive. Refer to the valuable experience you have gained.

Do you prefer working with figures or with words?
Be aware of the job requirements – position your answer in that context.

How would your colleagues describe you?
Refer to your strengths and skills.

What do you think of your boss?
If you like him or her, say so and tell why. If you don’t like him or her, find something positive to say.

Why do you want to work in a company of this size? Of this type?
Explain how this size or type of company works well for you.

If you had your choice of jobs and companies, where would you go?
Refer to job preferences. Say that this job and this company are very close to what best suits you.

Why do you want to work for us?
You would like to be part of a company project and solve a company problem.You like what you’ve learned about the company, its policies, goals and management.

What was the last book you read? Movie you saw? Sporting event you attended?
Think this through ahead of time. Select one of the books you’ve read that matches the company culture and make sure you have read it.

What are you doing, or what have you done to reach your career objectives?
Talk about formal studies, workshops, seminars. Also talk about reading, professional memberships, mentors, advisers.

What was wrong with your last company?
Choose your words carefully. Don’t be negative. Say that no company is perfect; that it had both strengths and weaknesses. Emphasise “mismatches”, not failings.

What kind of hours are you used to working?
As many hours as it takes to get the job done, then ask, “What’s an average working day or week here?”

PURPOSE: Does the person match job and criteria?
Interviewer’s Purpose and Questions
Consider When Answering

What would you do for us?
Relate past experience which represents success in solving problems which may be similar to those of the prospective employer.

What has your experience been in supervising people?
Give examples from accomplishments.

Are you a good supervisor? Give an example.

Why do you feel you have management potential?
Draw from your successes.“Because I have been told that I have management potential during evaluations; because I know what skills are necessary to be a manager and I know that I have them.”

Did you ever fire anyone? If so, what were the reasons, and how did you handle it?
If you haven’t, say so, but add that you could do it if necessary. Cite another example where you carried out an unpleasant but necessary task.

How have you helped your company?
Refer to accomplishments.

What is the most money you have ever accounted for? Largest budget responsibility?
Refer to accomplishments. If you haven’t had budget responsibility, say so, but refer to an accomplishment that demonstrates the same skill.

Describe some situations in which you have worked under pressure or met deadlines.
Refer to accomplishments. Everyone has had a few of these pressure situations in a career.

In your present position, what problems have you identified that had previously been overlooked?
Refer to accomplishments.

Give an example of your creativity.
Refer to accomplishments.

Give examples of your leadership abilities.
Draw examples from accomplishments.

What are your career goals?
Talk first about doing the job for which you are applying, then talk about longer-range plans.

What position do you expect to have in two years?
An ideal answer: “A position similar to the one we’re discussing, or the next step up.”

What are your objectives?
Refer back to question 43 on goals. Long range – keep these answers fairly general; Short range – be more specific. Talk about a position like this with growth opportunities, maybe having more responsibilities or moving into management.

PURPOSE: How does the person handle stress? What is their confidence level?
Interviewer’s Purpose and Questions
Consider When Answering

Why should we hire you?
Relate past experience which demonstrates success in solving problems which may be similar to those of the prospective employer.

You may be over-qualified or too experienced for the position we have to offer.
“A strong company needs a strong person.” “Experienced people are at a premium today.”
Explain that an employer will get faster return on investment because you have more experience than required.

Why haven’t you found a new position before now?
An ideal answer: “Finding the right job takes time. I’m not looking for just any job.”

Any objections to psychological tests?
“No, I don’t mind.”

If you could start again, what would you do differently?
No need to be too self-revealing.“Everyone would make some changes, but I’ve learned and grown from all my decision.”

How would you structure this job?
“Not easy to answer without knowing more than I do about the job. I’d move carefully in making changes.”

How much do you expect, if we offer this position to you?
Be careful. If you don’t know the market value, return the question by saying that you would expect a fair salary based on the job responsibilities, your experience and skills, and the market value of the job. Then ask what salary range has been set for the job.

If you know the market value of the job, that may be the key answer. “My understanding is that a job like the one you’re describing may be in the range of $___. Is that in the ball park for you?”

PURPOSE: What is this person’s market value?
Interviewer’s Purpose and Questions
Consider When Answering

What kind of salary are you worth?
Actively probe the interviewer about the job and specific responsibilities and problems. In time you should get an idea of how important the job is to the company and its willingness to pay. Sum up and evaluate. Then when the interviewer opens the discussion of salary, you will be in a much better position to determine what the job is probably worth to both the employer and you.
Strive to delay all mention of money until the end of the interview. If your minimum requirement is sought early, try to counter with the “need to learn more about the scope of the job” since the service you can provide is the principal question, not income. If they insist, provide a range or broad area.

What other types of job or companies are you considering?
“I’m looking at similar positions in several companies.” You don’t have to be specific.

How have you kept up in your field?
Discuss reading, seminars or courses in or out of work, discussions with co-workers.

Practice Loud: Start by writing rough notes of how you would introduce your background, ask your questions and answer the interviewer’s questions.

21st February as the International Mother Language Day

2008-10-12T03:05:00.001-07:00

UNESCO's declaration of 21st February as the International Mother Language Day has brought fresh glory and prestige to Bangladesh which is making significant strides towards peace, progress and prosperity at home and discharging international obligations abroad. After 1952, the people of Bangladesh have been observing every year the 21st day of February as their glorious and unforgettable Language Martyrs Day. What happened on 21st February 1952 is widely known. Still let me very briefly recount the fateful happenings of that day and the circumstances that led to and followed them.

History of Language Day

THE BENGALI LANGUAGE Movement stands out as the inauguration of Bangladesh's struggle for self-determination. Our quest for saving Bengali language from the transgression of Punjabi dominated colonial rulers of Pakistan is a landmark in the history of our nation's struggle for freedom and independence. The recent declaration by the UNESCO for making 21st February as the International Mother Language Day is a clear recognition of the inspiring universal message of our language movement. The Bengali Language Movement that took place in multiple phases in 1948 and 1952 was not the making of any single individual. There were more than one leaders who spearheaded our language movement in all of its phases. The purpose of this commentary is to underscore Shaheed Dhirendranath Datta's role in the making of the early phases of our language movement.

Given the fact that December is a season not only for 'celebration' of Victory Day but also a time for 'mourning' the brutal murders of our martyred intellectuals and leaders, it is an appropriate occasion to pay homage to Shaheed Dhirendranath Datta, the inaugurator of the language movement and a martyr of our liberation war. The recent world recognition of the sacrifice of Bangalees' blood for saving our mother tongue from external cultural aggression by making 21st February as the International Mother Language Day makes a tribute to Shaheed Dhirendranath Datta more relevant.

The roots of both 1948 and 1952 phases of Bengali Language Movement in East Bengal can be traced back to a debate on language that took place in June-July, 1947 between the proponents and opponents of Urdu as the "only" state language of Pakistan, a nation-state soon to be curved out of British India. In response to Mountbatten's declaration of June 3, 1947, the creation of Pakistan through the partition of India was imminent. The Uttar Pradesh-based Urdu-speaking stalwarts of the Muslim League had begun mobilizing their support and resources in favor of establishing Urdu as the lingua franca of Pakistan. For example, Dr. Ziauddin Ahmed, Vice Chancellor of Aligarh University declared in a Conference that "only Urdu deserves to be the state language of a Muslim nation."

It was Dr. Mohammad Shahidullah, a renowned and respected Bangalee scholar, who forcefully protested the advocacy of those non-Bengali Urdu lovers. In a thought provoking article titled "Pakistaner Bhasha Shamasya" (The Language Problem in Pakistan), published in Daily Azad, July 29, 1947, Dr. Mohamad Shahidullah, a doyen in the field of linguistics, squarely refuted the irrelevance, uselessness and unfairness of Dr. Ziauddin Ahmed's advocacy for imposing of Urdu as the lingua franca of Pakistan. He emphasized that "Bengali being the mother tongue of 55% of population of Pakistan deserves to be the State language of the new nation. Once Bengali is being adopted as the State language, we may then deliberate whether or not Urdu can also be afforded the status of one of the State languages of Pakistan."

Various progressive political forces of East Bengal started mobilizing support for making "Bengali" as one of State languages of Pakistan even before the emergence of the nation. For instance, some of the Bengali Muslim Leaguers formed the Gono Azadi League under the leadership of Kamruddin Ahmed in July, 1947. In its manifesto, Kamruddin Ahmed clearly emphasized: "Bangla will be our State language. All necessary steps need to be taken immediately for making Bangla language suitable for all parts of Pakistan. Bangla shall be the only official language of East Pakistan."

Once Pakistan became a reality on August 14, 1947, the unresolved language controversy continued to surface during the early months of independent Pakistan. The Central Government of Pakistan had already started the unilateral use of "Urdu" in most of the official documents and letterheads of the Central Government even before formally adopting "Urdu" as the "only" State language. The anti-Bengali policies of the Central Government spawned the feeling of distrust and discontent among the student community about the ulterior motives of Pakistani ruling elite. The most enlightened segment of student community of Dhaka University started to oppose various policies of the Central Government even before the year 1947 ended. The Democratic Youth League (DYL), founded in Dhaka on August 5, 1947 by the leftist and progressive students of the then East Bengal, took the leadership role in forging unity among the various pro-Bengali forces to build up resistance against the imposition of Urdu. In spite of the governmental repressive measures against the DYL in the name of eradication of "communism," the dedicated workers of the DYL were in the vanguards in 1948 and 1952.

Founded as a cultural organization in Dhaka on September 1, 1947, Tamaddun Majlish played a historic role in the defense of our mother tongue. Although the main intent of 'Tamaddun Majlish' was to invigorate Islamic spirit and culture among the citizens of the new nation of Pakistan, the vigorous role played by this organization made it clear to the Bengali-speaking Muslim population of Pakistan that the demand for adopting Bengali as one of the State languages was "not supported only by the anti-state elements and communists of East Bengal." Tamuddun Majlis issued on September 15, 1947, a well-written pamphlet titled "Pakistaner Rashtra Bhasha: Bangla Na Urdu?" ("Pakistan's State Language: Bangla or Urdu?"). The authors of this historic booklet, Kazi Motahar Hossain, Abul Mansur Ahmed and Professor Abul Kasem made a strong case in favor of introducing Bengali as the only language of instruction in offices and courts of East Bengal. They also forcefully articulated their demand for Bengali to be one of the State languages of Pakistan.

By December 1947, the progressive forces enlisted enough support among the students and intelligentsia in Dhaka and elsewhere in East Bengal for protecting Bengali language. It was on January 4, 1948 when the East Pakistan Students' League (EPSL)-an assortment of pro-Suhrawardy Muslim students of the defunct All Bengal Muslim Students' League (ABMSL), was formed. Soon after its emergence, EPSL played a crucial role in all of the phases of Bengali language movement. Aimed at building resistance against the reactionary and anti-Bengali policies of the Muslim League Government, the leftist youths and the disenchanted dissidents of the ruling Muslim League party organized the "Workers' Camp" in January 1948 at Dhaka. The seven-day long Camp was very critical about various anti-Bengali policies of the ruling Muslim League. The organizers of the Camp were very vocal in articulating the demand for Bengali.

It is obvious from the preceding that the intent of this paper is not to allude to the idea that Shaheed Dhirendranath Datta was the 'only' person who was trying to defend Bengali language. In fact, there is a plethora of evidence to suggest that the patriotic forces started mobilizing support in favor of "Bengali". Yet, those resistance and protests against the imposition of Urdu remained essentially confined within the pages of newspapers, pamphlets, articles or statements. It was by no means a mass resistance against the ulterior motives and policies of Pakistani ruling elite. However, the demand for making Bengali as one of the State languages started taking more concrete and volatile shape in early months of 1948. Among many others who were in the vanguards of the 1948 phase of the Bengali language movement, Dhirendranath Datta's role was seminal in the process of jumpstarting our resistance against the forces of Urdu. In other words, Dhirendranath Datta's courageous step ignited the initial phase and widened the extent of the Bengali Language Movement in East Bengal.

It was on February 25, 1948 when Dhirendranath Datta, a member from Comilla, East Bengal, rose to address the President of the Constituent Assembly of Pakistan, and said in no quivering voice. (Direndranath Datta's speech is being cited in full. Due to limitation of space, only some relevant segments of the responses of Liaquat Ali Khan and Khwaja Nazimuddin are cited. No correction has been made outside parenthesis excepting the word "Bengalee." For maintaining consistency of the word Bengali, I have used "Bengali" to substitute for the word "Bengalee." Dhirendranath Datta's speech and responses to his speech have been gleaned from "Shaheed Dhirendranath Datta Smarakgrantha," Edited by Anisuzzaman, Dhaka: Shaheed Direndranath Datta Smritiraksha Parishad, 1994, pp. 391-404):

"Mr. President, Sir, I move: That in sub-rule (1) of rule 29, after the word 'English' in line 2, the words 'or Bengalee' be inserted." He continued: "May I move the other motion as that can be considered together because that relates to the same rule?" In response to his query, the President of CAP (M.A. Jinnah) said: "I think you take them separately and not together, you may take item No. 2 on the agenda-your first amendment." Dhirendranath asked for permission to speak in support of his amendment to Rule 29: "May I speak, Sir?" The CAP President, M.A. Jinnah said: "Yes, speak."

In a firm voice, Dhirendranath Datta started to speak: "Sir, in moving this- the motion that stands in my name--- I can assure the House that I do so not in a spirit of narrow Provincialism, but, Sir, in the spirit that this motion receives the fullest consideration at the hands of members. I know, Sir, that Bengali is a provincial language, but, so far our state is concerned, it [Bengali] is the language of the majority of the people of the state [State of Pakistan]. So although it is a provincial language, but as it is a language of the majority of the people of the state and it stands on a different footing therefore. Out of six crores and ninety lakhs of people of people inhabiting this State, 4 crores and 40 lakhs of people speak the Bengali language. So, Sir, what should be the State language of the State [of Pakistan]? The State language of the State [of Pakistan] should be the language which is used by the majority of the people of the State, and for that, Sir, I consider that Bengali language is a lingua franca of our State. It may be contended with a certain amount of force that even in our sister dominion [India] the provincial language have not got the status of a lingua franca because in her sister dominion of India the proceedings of the Constituent Assembly is conducted in Hindustani, Hindi or Urdu or English. It is not conducted in the Bengali language but so far as the Bengali is concerned out of 30 cores of people inhabiting that sister dominion [of India only] two and a half crores speak the Bengali language. Hindustani, Hindi or Urdu has been given an honoured place in the sister dominion [of India] because the majority of the people of the Indian Dominion speak that language. So we are to consider that in our state it is found that the majority of the people of the Indian Dominion speak that language. So we are to consider that in our State it is found that the majority of the people of the State do speak the Bengali language then Bengali should have an honooured place even in the Central Government [of Pakistan]."

Dhirendranath Datta pointed out: "I know, Sir, I voice the sentiments of the vast millions of our State [of Pakistan]. In the meantime I want to let the House know the feelings of the vastest millions of our State. Even, Sir, in the Eastern Pakistan where the people numbering four crores and forty lakhs speak the Bengali language the common man even if he goes to a Post Office and wants to have a money order form finds that the money order is printed in Urdu language and is not printed in Bengali language or it is printed in English. A poor cultivator, who has got his son, Sir, as a student in the Dacca University and who wants to send money to him, goes to a village Post Office and he asks for a money order form, is printed in Urdu language. He can not send the money order but shall have to rush to a distant town and have this money order form translated for him and then the money order, Sir, that is necessary for his boy can be sent. The poor cultivator, Sir, sells a certain plot of land or a poor cultivator purchases a plot of land and goes to the Stamp vendor and pays him money but cannot say whether he has received the value of the money is Stamps. The value of the Stamp, Sir, is written not in Bengali but is written Urdu and English. But he can't say, Sir, whether he has got the real value of the Stamp. These are the difficulties experienced by the common man of the State. The language of the State should be such which can be understood by the common man of the State. The common man of the State numbering four crores and forty millions [4 crores and forty lakhs] find that the proceedings of the [Constituent] Assembly [of Pakistan] which is their mother of parliaments is being conducted in a language [Urdu], Sir which is unknown to them. Then, Sir, English has got an honoured place, Sir, in Rule 29. I know, Sir, English has got an honoured placed because of the International Character [of English]. But, Sir, if English can have an honoured place in Rule 29 that the proceedings of the [Constituent] Assembly should be conducted in Urdu or English why [then] Bengalee, which spoken by the four crores [and] forty lakhs of people should not have an honoured place, Sir, in Rule 29 of the procedure Rules."

Dhirendranath Datta continued to emphasize: "So, Sir, I know I am voicing the sentiments of the vast millions of our State and therefore Bengali should not be treated as a Provincial Language. It should be treated as the language of the State. And, therefore, Sir, I suggest that after the word 'English,' the word 'Bengali' be inserted in Rule 29. I do not wish to detain the House but I wish that the Members [of the Constituent Assembly ] present here should give a consideration to the sentiments of the vast millions of our State, Sir, and should accept the amendment [to Rule 29] that has been moved by me."

Those who scathingly attacked Dhirendra Datta's amendment on the House floor were: Liaquat Ali Khan (the Prime Minister of Pakistan), Sardar Abdur Rab Khan Nishtar (the Central Minister for Communication), Ghaznafar Ali Khan (the Central Minister for Refugees, Relief and Rehabilitation), Khwaja Nazimuddin (the Chief Minister of East Bengal), and Alhaj Mohammed Hashim Gazder (a CAP member from Sind). Tamizuddin Khan, a distinguished member from East Bengal and the Deputy President of the CAP also opposed the amendment of Dhirendranath Datta.

Immediately after Dhirendranath Datta's speech, Prem Hari Barma, a member from East Bengal spoke in favor of the amendment. Once he stopped, Liaquat Ali Khan (the Prime Minister and Defence Minister of Pakistan) vociferously and maliciously attacked the intent and content of Dhirendranath's amendment. Liaquat Ali Khan, a Mohajir and the Prime Minister, was elected to the CAP by the then East Bengal Legislative Assembly. Yet, he demonstrated his innate disdain for "Bangalee" race in general and "Bengali" language in particular when he said: "Mr. President, Sir, I listened to the Speech of the Hon'ble Mover [Mr. Dhirendranath Datta from East Bengal] of the amendment with very care and attention. I wish the Hon'ble member had not moved his amendment and tried to create misunderstanding between the different parts of Pakistan. My Honorable friend has waxed eloquence and stated that Bengali should really be the lingua franca of Pakistan. In other words, he does not want Bengali only to be used as a medium of expression in this House, but he has raised indeed a very important question. He [Dhirendranath Datta] should realize that Pakistan has been created because of the demand of a hundred million Muslims in this sub-continent and the language of a hundred million Muslims is Urdu and, therefore, it is wrong for him [Dhirendranath Datta] now to try and create the situation that as the majority of the people of Pakistan belongs to one part of Pakistan, therefore, the language which is spoken there should become the State language of Pakistan. Pakistan is a Muslim State and it must have its lingua franca, the language of the Muslim nation."

Among other things, Nawabzada Liaquat Ali Khan also said that Pakistan "must have a State language-the language which would be used between the different parts of Pakistan for inter-provincial communications. Then, Sir, it is not only the population you have to take into consideration. There are so many other factors. Urdu can be the only language which can keep the people of East Bengal or Eastern Zone and the people of Western Zone jointed together. It is necessary for a nation to have one language and that language can be Urdu and no other language."

Liaquat Ali Khan, the die-hard exponent of one nation, one state and one language policy also cast aspersion on Dhirendra Datta's patriotism when he said: "The object of this amendment [moved by Mr. Dhirendranath Datta] is to create a rift between the people of Pakistan. The object of this amendment is to take away from the Mussalmans that unifying force that bring them together." [At that point, Dhirendranath Datta protested Liaquat Ali Khan's downright distortions by saying: "Certainly not, that is not the intention."].

After several members spoke on the language issue, Khwaja Nazimuddin claimed on the CAP floor that his support for Urdu as the "only" State language of Pakistan was shared by the views of an overwhelming majority of the people of East Bengal. He said: "Sir, I feel it my duty to let the House know what the opinion of the overwhelming majority of the people of Eastern Pakistan over this question of Bengali language is. I think, there will be no contradiction if I say that as far as inter-communication between the provinces and the Centre is concerned, they [people of East Bengal] feel that Urdu is the only language that can be adopted [as the State language of Pakistan]. But there is a strong feeling that the medium of instruction should be Bengali in educational institutions and as far as the administration of the province is concerned. The language [to be] used in administering the province should also be Bengali. I am glad to find out that the Honorable the Leader of the House [Liaquat Ali Khan] has made it clear that there is no question of ousting Bengali from the province [of East Bengal] and I am sure that the overwhelming majority of the people [of East Bengal] are in favour of having Urdu as the State language for the Pakistan State as a whole."

The untenable arguments and unfair characterization of "Bengali" by Nawabzada Liaquat Ali Khan and his anti-Bengali cohorts were challenged on the floor of the CAP only by the members of Hindu community. Those who wholeheartedly supported Dhirendranath Datta's historic amendment and vehemently defended the rightful place of Bengali on February 25, 1948 were as follows: Prem Hari Barma, Bhupendra Kumar Datta and Sris Chandra Chattopadhyaya. Although only a limited number of opposition members were allowed to speak on the CAP floor in support of Bengali language on February 25, 1948, there is evidence to suggest that "all" members of the opposition party in the CAP (all of them were Hindu members) had endorsed Dhirendranath Datta's motion for adopting Bengali as one of the "official" languages of the CAP. Unfortunately, not a single Muslim member of the CAP supported Dhirendranath Datta's rightful amendment. No Bengali Muslim member from East Bengal (not even "one") lent any support for Bengali language on February 25, 1948. There was total absence of any endorsement of Dhirendranath Datta's amendment from the Muslim members for adopting Bengali language in the CAP. It needs to be underscored that only the Hindu members of the CAP voted in favor of Dhirendranath Datta's amendment and spoke in support of Bengali to be one of the State languages of Pakistan. It is indeed ironic that the leaders of the most maligned minority community of our nation had to volunteer to speak for defending the mother tongue of the majority population of Pakistan.

Although Dhirendrannath Datta's amendment to Rule 29 was defeated by the Muslim Leaguers in the CAP, he continued fighting inside both the CAP and EBLA for establishing Bengali language as one of the State languages of Pakistan. His demand for adopting Bengali as one of the official languages of the Central Government fully exposed the hidden anti-Bengali design of the ruling coterie of Pakistan. He remained vocal in the CAP against various anti-Bengali policies of the Central Government. He vehemently opposed the adoption of Arabic script for writing Bengali. Dhirendranath Datta pointed out in the CAP on March 27, 1951: "I represent not only Hindus but also the Musalmans. I can tell you that the ordinary people will not understand the language (i.e. Arabic) that is sought to be introduced in Eastern Bengal. That policy shall have to be changed. I do not know whether the Government is aware of this fact that amongst the large sections of the people and especially among younger generation there is a demand made in a certain conference that the Bengali language should be made one of the State languages of Pakistan" (cited in Rangalal Sen's 'Political Elite in Bangladesh', Dhaka; University Press Limited, 1986, p. 106).

Given the fact that our Bangla Bhasha Andholon (Bengali Language Movement) had profound impact on all of the subsequent political movements in the then East Pakistan, Shaheed Dhirendranath Datta's name cannot be separated from our quest for freedom and independence. Although he was not one of the language martyrs on February 21, 1952, he can be characterized as the inaugurator of the glorious Bengali language movement. Dhirendranath Datta was a martyr of our ultimate war of independence. He was not murdered by the 'retreating' Pakistani occupation forces. His murder was planned ahead of time. He was not a random casualty of cross fire. Nor was he a victim of a mistaken identity. The way he was picked up from his Comilla residence (along with youngest son) on the fateful night of March 28, 1971 and later tortured to death lends credence to the fact that the brute Pakistani ruling elite did not forget Dhirendranath Datta's role in the making of the language movement in 1948. His elimination at the beginning of our liberation war was also designed to cripple the nation intellectually. Above all, the Pakistani military junta wanted to deprive us of Dhirendranath Datta's leadership during our liberation war. At the age of 85, Dhirendranath Datta was brutally murdered along with his son by the marauding Pakistani military junta. The alluvial soil of Bangladesh was drenched with Dhirendranath Datta's blood.

Doubtless, Shaheed Dhirendrannath Datta spoke for all Bangalees of the then East Bengal when he forcefully yet respectfully demanded at the Constituent Assembly of Pakistan (CAP) on February 25, 1948 that Bengali should be afforded the status of one of the Sate languages of Pakistan. However, his amendment was consciously designed to accomplish much broader societal goals. Being a well known Congress leader, Dhirendranath Datta was fully aware that his demand for making Bengali as one of the State languages might be deliberately misconstrued by the ruling coterie of Pakistan. Since he was from the minority community, he also knew that his "patriotism" would be under the scrutiny of Pakistani ruling elite. Yet, Dhirendranath Datta took a courageous stand on the CAP floor on that day. Indeed, he was standing on a high moral ground when he demanded a rightful place for Bengali language.

2008-10-08T01:25:00.001-07:00

Tiger Hill:

The trip to the summit of the hill is through Ghoom, the highest railway station on the Darjeeling Himalayan Railway. The elevation of Ghoom is 7,407 feet from sea level, while the altitude of the top of this hill exceeds that of Ghoom by 1,100 feet. In the fast receding glimmer of the night, the spectator finds himself standing on the mound bedewed with sparkling frost, plunged in hush and silence and steeped in frigid cold. A traveller, whose vision has not been entertained with the two sights, the Taj Mahal by moonlight and sunrise from Tiger Hill, has missed a pleasure that does not lend itself to be substituted.

Batasia loop:
The world famous heritage toy train (DHR) winds its way through one out of the three loops en route to Siliguri from Darjeeling at Batasia, which is very near to Ghoom railway station. Ghoom railway station is the highest railway station to be reached by a steam locomotive. This loop is perfect masterpiece of railway engineering. At the center of the loop a war memorial stands which reminds us of the Gorkha martyrs, who laid their lives protecting the sovereignty of their motherland.

How to glitterfy image?

2008-10-08T00:51:00.000-07:00

Hi Friends,

Eid Mubarak & a very happy Dewali.

You can glitterfy your pictures by using www.glitterfy .com.

Try it if you like.

Thanks

Tourist Spots in Bangladesh

2008-09-22T01:38:00.000-07:00

Beaches:

Cox's Bazar

Miles of golden sands, towering cliffs, surfing waves, rare conch shells, colorful Pagodas, Buddhist Temples and delightful sea-food - all this makes what Cox's Bazar is today , the tourist capital of Bangladesh. The World's longest uninterrupted (120 km.) beach slopes here down to the blue waters of the Bay of Bengal against the picturesque background of a chain of hills covered with deep green forests.

Cox's Bazar is one of the most attractive tourist spots in the world. The warm, shark free, waters are good for bathing and swimming & while the sandy beaches offer opportunities for sun-bathing.The beauty of the setting-sun behind the waves of the sea is simply captivating. Locally made cigars and handloom products of the tribal Rakhyne families are good buys.Located at a distance of 152 km. south of Chittagong, Cox's Bazar is connected both by air and road from Dhaka and Chittagong.Visit to the fascinating picnic spots at Himchari and Teknaf, the Buddhist Temple at Ramu and nearby islands of Sonadia and St. Martin's, Inani Beach and Moheshkhali are certain to become unforgettable experiences for every visitor.

Inani Beach

Inani is within Ukhia Thana, 35 km. to the south of Cox's Bazar. With green hills to the east, the golden beach of Inani casts a music spell on anyone stepping on to its fine golden sands. The clean blue waters of the Bay are ideal for swimming.

St. Martin Island

Forty-eight kilometers from Teknaf, St. Martin's is the country's only coral island and an unspoilt paradise. Named Narikel Jinjira (Coconut Island) by the locals, the dumbbell shaped St.Martin's has an area of only 8 sq. km. which reduces to about 5 sq. km. and in places from 1-4 meters during high tide. The Cox's Bazar Holiday Complex of Bangladesh Parjatan Corporation on the island is an shore tourist resort having comfortable accommodation, catering, sightseeing and other facilities.

Patenga Beach

The Patenga beach at Chittagong is one of the most popular beaches of Bangladesh, stretching for miles near at the meeting place of the Bay of Bengal and the river Karnaphuli. Nature lovers come around here to enjoy the scenic sunrise and sunset.

Parki Beach

Parki beach is situated in Gahira, Anwara thana under southern Chittagong region. The beach lies about 28 km. away from Chittagong city. As the beach is situated at the Karnaphuli river channel, visitors can view both the Karnaphuli river and the sea together. Tourists enjoy the views of big ships anchored at the outer anchor, fishermen catching fish in sea, sunset, various coloured crabs at the beach, and quiet environment. In picnic season, many visitors come to the beach. Location and transportation Parki beach lies at Karnaphuli river channel, which is about 8 km. from Anwara thana and 28 km. away in the southern part of Chittagong city. This sandy beach is about 15 km. long and 300 - 350ft. wide with 20 km tamarisk forest created by the forest division. Anwara thana is 20 km from Chittagong. Anwara thana is connected by road with Chittagong - Cox's Bazar highway and is accessible from all over Bangladesh including Dhaka city. The beach is located 8 km. away from the Chatri Choumuhoni point in this highway .

Kuakata

A rare scenic spot on the southernmost tip of Bangladesh in Patuakhali district Kuakata has a wide sandy beach from where one can see both the sunrise and sunset. Kuakata is located at a distance of 70 km. from the district headquarters of Patuakhali.

Parjatan Holiday Homes at Kuakata offers a number of facilities for the tourists. This sandy beach slopes gently to the Bay of Bengal and bathing here is as pleasant as is diving or simply lazing on the beach. The virgin beaches of Kuakata, lined by coconut trees, are a sanctuary for migratory winter birds. Kuakata has a picture perfect setting where life is laid back and time seems unhurried. The Bay is alive with colorful sail boats, surfing, fishing or walking on the beach.

Kuakata offers something for everyone.Kuakata is a place of pilgrimage for the Hindu and Buddhist communities. Devotees arrive here during the festival of ' Raash Purnima' and 'Maghi Purnima'-- two sacred full moon festivals. A bath in the Bay is a part of the ritual. Fairs are also held where one can buy handloom and other handicraft items. A visit to a Rakhyne family and the hundred year old Buddist temple should be on each visitor's itinerary.

Kuakata has road communication with Dhaka, but the journey may be long and a bit stressful. A much easier way is to go to Barisal by air and from there travel by road or water to Patuakhali or Kuakata. BRTC runs a direct bus service from Dhaka to Kuakata via Barisal. Besides, Bangladesh Parjatan Corporation may organize guided package tours from Dhaka to Kuakata on demand.

Country faces severe dearth of chartered accountants

2008-08-27T22:19:00.000-07:00

The country is facing a severe dearth of chartered accountants (CAs) as less than 1,000 qualified CAs are working at different levels against the requirement of about 12,000, according to an estimate of the Institute of Chartered Accountants of Bangladesh (ICAB).Partly qualified CAs and non-chartered accountants now fill the gap, which, experts said, could hurt stakeholders' expectation of getting accurate and reliable financial reporting.According to the ICAB, the gap has been created due to the expansion of economic activities, spurred by rapid growth in investment in private sector, now the main-engine of Bangladesh economy. While a consistent growth of investment in the capital market has also fuelled the demand for qualified accountants to prepare reliable financial reports, as many investors make their decisions based on the accounting numbers. However, CAs have not come out in line with the requirement due to the poor rate of passing. The ICAB said it was due mainly to the enrolment of weak students in the past.“In the last 15 years, our national economy registered a strong growth supported by increase in economic activities in the private sector, which is in strong need of qualified CAs,” said Md Humayun Kabir, president of ICAB.As per ICAB data, there are only 1015 CAs in Bangladesh . Of them, about 200 are working abroad. The ICAB chief said the institute has estimated the requirement based on the demand from corporate bodies. “We receive requests for CAs on a regular basis now,” Humayun said, claming that he had received at least 100 requests for CAs in the last seven months.He said in most of the cases partly qualified CAs fill the gap and prepare financial reports, which might affect the optimum use of economic resources by firms. He, however, hoped that more CAs will come out in future, as good students with business education, inspired by attractive remuneration and benefits, are joining the foray.At present, the salary range in CA profession is between Tk 100,000-Tk 500,000. To cope with demands, the ICAB has simplified the procedures so that more students admit and pass out every year. “We have taken a 10-year strategic plan aiming at increasing the number and quality of CAs,” he said.NI Chowdhury, secretary of ICAB, said nowadays he receives every day at least two requests for CAs. Dearth of CAs may create the scope of flawed financial reports that, in turn, may affect both investors and government's revenue earning, he said.Dr Mahmud Hossain, assistant professor of Accounting, University of Memphis , USA , said qualified accountants are required to prepare accurate and reliable financial reports for investors, especially in the stock market.“Investors make decision based on accounting numbers. Therefore, it is important that financial statements disseminate accurate and reliable information,” he said during his visit in Dhaka early this month.Mahmood Osman Imam, a professor of finance at Dhaka University who tracks corporate governance practices in Bangladesh , admitted that there are shortages of CAs but said audit or CA firms should improve the quality of auditing.“Except a few of the audit firms, most of the external audit firms fail to ensure quality in their audits, ” he said. “If they (audit firms) perform their jobs properly, transparency could have been ensured much, he added.“Rather than arguing about the shortage, they should improve the quality of auditing,” he said.

Happy Father's Day

2008-06-19T02:16:00.000-07:00

Any man can be a Father,

but it takes a special person to be called Dad.

With Our Loving Dad

The idea for creating a day for children to honor their fathers began in Spokane, Washington. A woman by the name of Sonora Smart Dodd thought of the idea for Father's Day while listening to a Mother's Day sermon in 1909.

Having been raised by her father, William Jackson Smart, after her mother died, Sonora wanted her father to know how special he was to her. It was her father that made all the parental sacrifices and was, in the eyes of his daughter, a courageous, selfless, and loving man. Sonora's father was born in June, so she chose to hold the first Father's Day celebration in Spokane, Washington on the 19th of June, 1910.

In 1926, a National Father's Day Committee was formed in New York City. Father's Day was recognized by a Joint Resolution of Congress in 1956. In 1972, President Richard Nixon established a permanent national observance of Father's Day to be held on the third Sunday of June. So Father's Day was born in memory and gratitude by a daughter who thought that her father and all good fathers should be honored with a special day just like we honor our mothers on Mother's Day.

The excert below is from the Silver Anniversary Book on Father's day published in 1935.

"This year, 1935, the Silver Anniversary of Fathers' Day is being observed. Thirty-seven years ago, in the Big Bend hills of Washington, the day had its nativity in a lonely farm dwelling. There Sorrow ministered amid the moaning of the March winds.

A father sat with bowed head in his aloneness. About him clung his weeping children. The winds outside threw great scarfs of powdered snow against the window panes, when suddenly the last born tore himself from the group and rushed out into the storm calling for his mother. Yet even his baby voice could not penetrate the great silence that held this mother.

Hurriedly, the father gathered him back to his protection and for more than two decades, William Jackson Smart, alone, kept paternal vigilance over his motherless children.

This poignant experience in the life of Mrs. John Bruce Dodd of Spokane, Washington, who was then Sonora Louise Smart, was the inspiration for Fathers' Day which materialized through the devotion of this father and the father of her own son, John Bruce Jr., born in 1909. Through the observance of the love and the sacrifice of fathers about her everywhere, her idea of Fathers' Day crystallized in 1910, through a formal Fathers' Day petition asking recognition of fatherhood."

What Makes A Dad

God took the strength of a mountain,

The majesty of a tree,

The warmth of a summer sun,

The calm of a quiet sea,

The generous soul of nature,

The comforting arm of night,

The wisdom of the ages,

The power of the eagle's flight,

The joy of a morning in spring,

The faith of a mustard seed,

The patience of eternity,

The depth of a family need,

Then God combined these qualities,

When there was nothing more to add,

He knew His masterpiece was complete,

And so, He called it ... Dad

Weeding Experience

2008-06-09T23:17:00.000-07:00

Gaye Halud

Weeding Ceremony

Receiption

They deserve to be happy

2008-06-03T21:20:00.000-07:00

Most love marriages fail because the lovers and later the husband and wife become the victims of infatuation and not of true love. There are also other reasons for failed marriages. For that matter, many arranged marriages that take place after thorough scrutiny by parents also fail. Love affairs of young people which culminate in marriage, more often than not bring forth a frustrating result. If such a marriage breaks, it is better. If it lingers on, both the parties experience endless pain and suffering.

Frustration that emanates from misunderstandings, and in some cases betrayal, creates many obstacles that ultimately lead the parties nowhere. Failing to derive true happiness, they engage themselves in activities that negate the true essence of marriage. When one is found engaged in activities that shake the very foundation of trust and faith, the erosion of the bond begins. The wife usually tries to mend the strained relationship by forgiving the husband for acts that would not be acceptable to him if were committed by her.

Mostly this age-old practice proves a futile exercise. There are marriages where the husbands at one point in time come back to their senses and attempt to make married life worthwhile by refraining from activities that are not congenial for happy married life. But such examples are rare.

Not necessarily all love marriages fail. It fails when the good man is missing in the husband or the good woman is missing in the wife. Whether the husband is a son of a lord or himself a lord, a prince, or a pauper does not matter. What matters is the man inside the husband and woman inside the wife.

Wayward young husband and wife, when they attain maturity and experience, may sometimes venture to live a happy life reposing trust in each other, but it hardly works because both the parties by this time have created an unholy world it is difficult to exit.

This situation prevails where both the parties are engaged in forbidden affairs to acquire placebo happiness this way or that way. In many cases the wife is the worst sufferer because of her lost beauty, love for children, social stigma, family prestige, etc.

This is more true when the wife is unable to earn her livelihood or she has to depend on her husband. Economic emancipation of a wife can drastically reduce the high-handedness of the husband. Economic freedom of a wife is not the only criterion to make the home happy, respect for each other is also imperative. There are cases where loyal husbands and loyal wives are doing good jobs and earning good money, yet sticking to one woman or one man tends to be difficult.

When the whole world is open before them, the possibility of developing a passionate relationship with someone other than the life partner cannot be brushed aside. An old man falling for a young woman is not uncommon. These are the cases where lust dominates the affair. A young woman falling for an old man is also induced by many considerations. This type of relationship may look successful for the time being, but most ultimately fail.

Nevertheless, there are couples who are happy and know the art of remaining happy. A few days ago I was in a gathering where one of the guests commented that they were married for 43 years, but enjoyed a feeling that they had married only yesterday. One of my neighbours once told me that the secret of her good health was the love, affection, and respect of her husband for her. To be happy both have a role to play. One party's dedication hardly can bring any desired result. Marriage is a pious relationship. It is heavenly if properly nurtured. It is not only lust and ecstasy. The other name of love is trust and respect for each other. Let me remind the skeptics that marriage is a bond that has many dimensions. It is not confined to physical lust and sexuality only. Nor should proximity diminish one's attachment. There are people like this, but certainly all can not be bracketed under this category.

The love affair of mature persons when physical beauty of one person or of both has taken a back seat is supposed to be stable, and they make happy couple. They care for intrinsic values and abiding faith. Physical beauty and youth are transitory assets.

Diana's death was shocking. If that death hadn't taken place, history would have been different. If we find reasons to blame Prince Charles for Diana's disastrous end, then we also need to analyze the fact that Diana could not confine her love to one man. She kept on falling in love here and there. To be happy, she should have married someone, or she could even maintain a single friendship with someone. It is indeed difficult to live a lonely life. One has to share one's time with someone and has to have someone to love.

Charles is responsible for one mistake, he knew that he still loved Camilla, yet he married Diana, and then failed to love her. He should not have consented to this marriage. Charles did not involve himself with any woman other than Camilla. He has been maintaining this relationship for 35 years. This is amazing and this evokes respect in me.

That the relationship is not tinged with lust is evident from their reticence about the public reaction and from the absence of display of any raw emotion. Camilla never uttered anything offensive against anyone while many have used nasty words about her. Both of them have shown remarkable patience and profound respect for each other.

The relationship is now mellow, so its fruitfulness cannot be denied or prevented with any degree of criticism. Sensible ones will pray for their happiness, and I shall do so even louder, because I firmly believe that they deserve to be happy and they deserve to enjoy the reward of their abiding love for each other.

Coastal TreatDiscovering a new Cox's Bazar

2008-05-20T02:30:00.000-07:00

We wanted to travel along the coast. We called it a coast feast and so the traditional Cox's Bazar became our first spot.

On a sunny warm morning, we arrived in Cox's Bazar. It was a long time since I last visited this place -- my reason to avoid it was the huge crowd that I always loathed. You have no privacy. Secondly, with the fall of dusk Cox's Bazar turns into the most boring sea resort I have ever visited. There are no clubs, no entertainment facilities. You just shut yourself up behind the hotel doors and brood over your gloomy years.

So I came here with much trepidation. But what struck me as our car coasted through the busy town is the amount of money that has gone into tourism here -- newer and newer hotels have shot up into the sky and funnily none of them are empty even on this supposedly off-season. Rickshaw fare is astronomically high to piss off any traveller. And tourists were visible even more now -- the middle-class is going out more and more, they are becoming holidaymakers. But still no signs of any clubs or entertainment spot. So, with the conservative Cox's Bazar, tourism stops there.

After we had checked into the forest guesthouse right on the beach (by the way, this is the only staying place closest to the sea), we took a stroll on the beach. We walked a long distance to a quieter place, a huge fishing boat had been beached for repair. It lay banked on one side. We took a dip in the sea to ward off the heat and then sat in the shade of the boat until we felt another need for a swim.

We got off the water thirsty. We thought of the long walk to the forest bungalow and felt thirstier. Then someone saw this signboard -- Mermaid -- hidden behind sandbars. We walked to it and suddenly discovered a new world, like an oasis in the dessert. A beautiful restaurant, landscaped with tree trunks, sawed-off wood boards showing all the rough edges, plants and bushes. The reed-thatched ceiling supported by bamboo poles hung low. The benches are made of pure raw timber chunks. Behind a bar-like counter was a black board scribbled with chalks the menu -- all very stylish.

We sat there, sipped on pineapple slush and lazily watched the sea. A Dutch couple was having lunch -- lobster soup and sandwiches. A Bangali mother in her late 30s walked in with four kids trailing her. The sun-baked kids were hollering around, playing funny games of words totally incomprehensible to us the oldies.

We felt lazy to get up, the lonely sea was giving us such a nice ambience to laze around. And the cool shade of Mermaid was so hypnotising. But our stomachs were grumbling. And we wanted to get that old taste of Jhaubon, the famous restaurant in Cox's Bazar.

And we suffered for our decision dearly. There was a big crowd outside Jhaubon; one might have mistaken the restaurant as a manpower recruitment centre if one did not know what it is. We waited for half an hour while our tummies churned. Finally, we could place our orders and true to its old reputation, the dishes were fantastic.

We spent that afternoon by the sea lying on beach chairs. This time we wanted to see the people -- they came in every shades and hues. Four women clad from head to toe in burkhas walked by, their bare feet ankle-deep in water. The souls inside the burkhas were quiet young as their doe eyes showed, they giggled as they passed by us. The honeymooners were snuggling up against each other on the beach chairs, drowned in their own world. But there were another kind of romantics -- middle-aged men in suits and ties and obese women in bright red sarees and decked with gold ornaments strolled hand in hand. The husbands carrying the vanity bags. Two men in crew cut walked with hands wrapped around each other's waist. It was truly an exhibition of human beings.

The sun turned into a pink ball and dipped beyond the horizon in to the sea. When the sky was full of stars, someone said there was a new restaurant on the beach called Chill and Grill, and that there's going to be a full-moon party on the beach tonight. Our hearts danced, this was a new Cox's Bazar we were hearing about. Wow!

The moon was yet to rise and we walked through the sand in complete darkness -- it was that magical time before it becomes a full-moon night. From the distance we could hear drum beats. Kerosene lanterns indicated the way to the restaurant. Once inside the restaurant, we were amazed -- we could not believe our eyes that this was Bangladesh, this was our old quaint Cox's Bazar. If I were brought here blindfolded, I would have vouched that this was Goa. We sat on wooden sofas, put our legs on raw-textured wooden tables, relaxed to the swish of the palm trees and watched the neon-lit window of the kitchen. The aroma from food was simply mouth-watering. There was a hammock tied between two palm trees and somebody was lying in it. A small pool was lit mysteriously.

The full-moon beach party started after 10. Huge sound boxes set on the sand blared music. People were appearing on the moon-lit beach -- men and women. And they swung their bodies to the rhythm of the beat. The soft sand underneath was a bit awkward, but you felt good. This was a new breed of tourists we were meeting here -- the ones who are bold and fun-seeking, who love to spend holidays as holidays should be.

We walked away from the party at midnight, leaving the drumbeat behind. Ahead of us was the foaming sea and the sandy beach all washed with moonlight. There was that big fishing boat we saw in the morning, still lying on its side. We could see the pale shadow it cast. The beach chairs were piled together. We lay on them, the huge moon was hanging directly over our head, bathing this whole world in its soft rays. Away in the distance, we could make out a fishing trawler, slowly bobbing on the sea. A lonely dog trotted along the beach aimlessly. It looked like a spirit coming from nowhere and going nowhere. We felt light like a sheaf of corn ready to be blown away to the moon.

The History of Valentine's Day

2008-02-08T19:12:00.000-08:00

Every February, across the country, candy, flowers, and gifts are exchanged between loved ones, all in the name of St. Valentine. But who is this mysterious saint and why do we celebrate this holiday? The history of Valentine's Day -- and its patron saint -- is shrouded in mystery. But we do know that February has long been a month of romance. St. Valentine's Day, as we know it today, contains vestiges of both Christian and ancient Roman tradition. So, who was Saint Valentine and how did he become associated with this ancient rite? Today, the Catholic Church recognizes at least three different saints named Valentine or Valentinus, all of whom were martyred.

One legend contends that Valentine was a priest who served during the third century in Rome. When Emperor Claudius II decided that single men made better soldiers than those with wives and families, he outlawed marriage for young men -- his crop of potential soldiers. Valentine, realizing the injustice of the decree, defied Claudius and continued to perform marriages for young lovers in secret. When Valentine's actions were discovered, Claudius ordered that he be put to death.

Other stories suggest that Valentine may have been killed for attempting to help Christians escape harsh Roman prisons where they were often beaten and tortured.

According to one legend, Valentine actually sent the first 'valentine' greeting himself. While in prison, it is believed that Valentine fell in love with a young girl -- who may have been his jailor's daughter -- who visited him during his confinement. Before his death, it is alleged that he wrote her a letter, which he signed 'From your Valentine,' an expression that is still in use today. Although the truth behind the Valentine legends is murky, the stories certainly emphasize his appeal as a sympathetic, heroic, and, most importantly, romantic figure. It's no surprise that by the Middle Ages, Valentine was one of the most popular saints in England and France.

While some believe that Valentine's Day is celebrated in the middle of February to commemorate the anniversary of Valentine's death or burial -- which probably occurred around 270 A.D -- others claim that the Christian church may have decided to celebrate Valentine's feast day in the middle of February in an effort to 'christianize' celebrations of the pagan Lupercalia festival. In ancient Rome, February was the official beginning of spring and was considered a time for purification. Houses were ritually cleansed by sweeping them out and then sprinkling salt and a type of wheat called spelt throughout their interiors. Lupercalia, which began at the ides of February, February 15, was a fertility festival dedicated to Faunus, the Roman god of agriculture, as well as to the Roman founders Romulus and Remus.

To begin the festival, members of the Luperci, an order of Roman priests, would gather at the sacred cave where the infants Romulus and Remus, the founders of Rome, were believed to have been cared for by a she-wolf or lupa. The priests would then sacrifice a goat, for fertility, and a dog, for purification.

The boys then sliced the goat's hide into strips, dipped them in the sacrificial blood and took to the streets, gently slapping both women and fields of crops with the goathide strips. Far from being fearful, Roman women welcomed being touched with the hides because it was believed the strips would make them more fertile in the coming year. Later in the day, according to legend, all the young women in the city would place their names in a big urn. The city's bachelors would then each choose a name out of the urn and become paired for the year with his chosen woman. These matches often ended in marriage. Pope Gelasius declared February 14 St. Valentine's Day around 498 A.D. The Roman 'lottery' system for romantic pairing was deemed un-Christian and outlawed. Later, during the Middle Ages, it was commonly believed in France and England that February 14 was the beginning of birds' mating season, which added to the idea that the middle of February -- Valentine's Day -- should be a day for romance. The oldest known valentine still in existence today was a poem written by Charles, Duke of Orleans to his wife while he was imprisoned in the Tower of London following his capture at the Battle of Agincourt. The greeting, which was written in 1415, is part of the manuscript collection of the British Library in London, England. Several years later, it is believed that King Henry V hired a writer named John Lydgate to compose a valentine note to Catherine of Valois.

In Great Britain, Valentine's Day began to be popularly celebrated around the seventeenth century. By the middle of the eighteenth century, it was common for friends and lovers in all social classes to exchange small tokens of affection or handwritten notes. By the end of the century, printed cards began to replace written letters due to improvements in printing technology. Ready-made cards were an easy way for people to express their emotions in a time when direct expression of one's feelings was discouraged. Cheaper postage rates also contributed to an increase in the popularity of sending Valentine's Day greetings. Americans probably began exchanging hand-made valentines in the early 1700s. In the 1840s, Esther A. Howland began to sell the first mass-produced valentines in America.

According to the Greeting Card Association, an estimated one billion valentine cards are sent each year, making Valentine's Day the second largest card-sending holiday of the year. (An estimated 2.6 billion cards are sent for Christmas.)

Approximately 85 percent of all valentines are purchased by women. In addition to the United States, Valentine's Day is celebrated in Canada, Mexico, the United Kingdom, France, and Australia.

Valentine greetings were popular as far back as the Middle Ages (written Valentine's didn't begin to appear until after 1400), and the oldest known Valentine card is on display at the British Museum. The first commercial Valentine's Day greeting cards produced in the U.S. were created in the 1840s by Esther A. Howland. Howland, known as the Mother of the Valentine, made elaborate creations with real lace, ribbons and colorful pictures known as "scrap".

He Said

2008-01-01T21:16:00.000-08:00

He said a lot of things actually. He said he wanted locks of shiny black ringlets that bounce when she shakes her head in friendly disapproval; he said he wanted eyes that would look like a bowl of cool water- undisturbed, unadulterated- that reflects the night sky; he said he wanted a smile that would chisel out a dimple on her cheeks; he said he wanted the smell of smoke and honey on the curve of her neck when she throws her head back to laugh her schoolgirl laugh. Give him that and he would build a temple for her out of ice that never melts and wild saffron roses that never wilt; give him that and he would put his heart in a sandalwood box and offer it for her keep. He said a lot of things…

That is not surprising. As a mandate of the human nature, we tend to seek out the “perfect woman”. The woman who can do no wrong, who with her aura of mysticism and almost-painful beauty can fill a man's heart with love. There are so many dimensions to a woman, it is said that she is like a map to the unexplored. Yet all of it- the longing, the wistfulness, the aspiration- boils down to a single question: what is a “perfect woman”?

The orthodoxy is that a man is a shallow creature in an eternal quest to find beautiful women. However, if that was the case, a woman would be no different from a souvenir. And, indeed, not a map to uncharted grounds. Of course, a woman to an extent is defined by her beauty and grace, as much as a man is defined by his build and strength. But beauty is skin deep, and to get to the blood and the life flow of it all, there is something more.

The term “perfect woman”- even to the most promiscuous of men- is often interchangeably usable with soul mates. Someone who you can be with for years, and even a lifetime, at a stretch without getting tired of it. Contrary to popular belief, it does not take love to get there; it takes an indestructible bond of friendship. A woman needs to be a man's friend, his comrade. She needs to communicate her feelings with the man, as much as he needs to communicate with her. Open communication paves the way for trust and mutual respect, in the knowledge that she has nothing to hide and neither does he.

On a lighter note, she must possess a wicked sense of humour- a woman who can make you laugh is a woman worth the keep. In fact, there are very few men who would love to have a dried up prune as their woman. She would also love travel and adventure, and when- but only when- time demands it love living on the edge and taking risks. Travelling and globe-trotting is an experience, and any ordinary man would love to share that experience with their special someone.

Equally, a women needs to know not to encroach on the man's personal space. Most women make the mistake of being too inquisitive. If the man does not want to talk about something, don't badger him with lines like: “you don't love me anymore”. Give him the time, and when the time is right he will speak up.

Moreover, a woman who knows how to whip up a hearty meal is an added value. They say that a way to a man's heart is through his stomach… and they are right. Words of wisdom.

Coming to think of it, he did say an awful lot of things… but if the price is his heart in a sandalwood box and a temple carved out of ice and flowers, it is definitely worth a try.

Victory Day-Dawns in the Dusk

2007-12-10T20:10:00.000-08:00

Speak of a year synonymous with disaster and the future will hold 2007 in pretty high reckoning - - at least as far as Bangladesh and her people are concerned.
By all estimations 2007 has been one of the most difficult and trying times for the people of this land. Crippled by natural disasters, choked by political strife and caught up in the vagaries of change, Bangladesh has struggled through a year stumbling from one problem to another, never managing to get the new start that looked so probable at the dawn.

Another year that began with optimism born out of resilience nears its end with suffering at top of the agenda. Which is why, December 16th takes on such great meaning. This Victory Day, evoking memories of a triumph against all odds 37 years previously, should provide us not only with a feel-good factor as always but work as a springboard to heal our wounds and move on.

It is something that we do well, have kept on doing for a while now and therefore should use to the best of our abilities to provide us some respite from a year that included Cyclone Sidr, ravaging floods and a huge change in the political landscape.

240 km/hr winds of destruction hit on November 15 killing thousands, affecting millions, ravaging livestock and leaving innumerable not knowing how they will go through the next day.

Unfortunately this was not the only display of Mother Nature's wrath.

Floods continued to wreck their yearly havoc across the length and breadth of the country, leaving over six hundred dead and millions displaced. Although the waters have long since receded damage to crops however, water-borne diseases remain rampant.

And proving three is the number of misery, a dramatic cold wave early in the year left nearly two hundred dead to compound the woes of the oft-suffering people.

That was just in the natural font.

Change swept its flighty wings across the political landscape.

A year, which began with the now well-known 1/11 and which has seen emergency rule and a caretaker government for the most part of it.

As with most things Bangaldeshi, that too started off promisingly but has tended to peter off with the passing of time.

The optimism and vigour that marked the opening few months, the setting right of all who wronged in the past all promised so much but has failed to deliver.

Disillusionment has set in again and all the new beginnings are being judged as false dawns.

The familiarity of failure threatens to overwhelm us yet again. But disappearing into mediocrity is not what Victory Day is about. Which is why it comes at such an opportune moment reminding us that while so many things have gotten away from us this year (and the year before and the year before…), there is one that shall stay with us forever.

The memory of a day when our nation was born is still churned out of folklore by the new generation. But if anything can provide riposte to the certainty of failure it is that. So come December 16, let us celebrate and embrace a great victory, perhaps the only great victory that we have won.

Let us shed all that threatens to swallow us up and revel in the few minutes of greatness that all of us are due. No matter how corrupted we get, how much flood water seeps in or how many promising governments fail, Victory Day is something that will afford us that bit of pride in having achieved something. Maybe it will only be a brief time-out from reality but as they say, something is better than nothing.

Here is, where we raise (for as many times as necessary) our glasses for the hope of a new and improved Bangladesh.

December 16 is our Christmas miracle....as unexpected and impossible as a virgin giving birth....but it happened.

And just once.

Maybe that's what makes it so special.

Hatkora Lemons

2007-12-02T23:05:00.000-08:00

For Sylhetis, the true-bred ones, the Hatkora is a legendary and greatly demanded item at the dinner table. This species of lemon is an essential to go along with the curry at dinner for Sylhetis with the finer taste-buds.

Botanically, Hatkora is a species of the Rutaceas family. It looks green and round like any regular lemon, but has a reputation unlike any other. A Hatkora tastes sour and sweet. Sylhetis accustomed to its taste find it delicious while it has very little appeal to non-Sylhetis. One reason for that is that although it is available almost everywhere in Sylhet, it is not grown or even consumed anywhere else in Bangladesh.

The Indian states of Assam, Meghalaya, Mizoram and Monipur are producers of the best kinds of Hatkora. Hilly areas of the Sylhet Division also produce plenty of Hatkora. The demand for Hatkora particularly in Moulvibazar and Sylhet is so high that Bangladeshi producers can hardly cope with it. Some import this variety from India.

If you happen to be invited for dinner to a Sylheti household, you will be entertained with fish or meat or curry dishes perked up with Hatkora lemons. When you try to prepare curry, with Hatkora, you must be very careful about the quantity. Too much would ruin the whole curry. Hatkora is strong, so all that is required is a hint of it.

There is that account of a non-Sylheti man who heard about the lemon and decided to buy a bulk load of it. To get the best out of the buy he advised his wife to use a large amount of it in the cooking. His wife knew nothing about this species of lemon. So she prepared a fish curry mixing it with huge pieces of it. Needless to say, it was too sour for any human to consume. Not everybody agrees on the merits of Hatkora. Some hate it; others can't live without it.

Hatkora is so popular among the Sylhetis that they love to send it abroad to their friends and relatives who live in the UK, the USA, Canada and other countries.

Pop up

2007-12-02T22:28:00.000-08:00

Skip a meal

When attempting healthy living, this one move could have truly dramatic results. In a recent study at the Washington University School of Medicine in St. Louis, the hearts of the leaner human calorie-cutters appeared 10 to 15 years younger than those of regular eaters.
In other research, calorie restrictors improved their blood insulin levels and had fewer signs of damage to their DNA. Eating less food, scientists believe, may reduce tissue wear and tear from excess blood sugar, inflammation, or rogue molecules known as free radicals.

Try it

Skip a meal a day- according to whatever suits you best. You don't need to try to cut calories; research suggests you'll naturally consume less that day. Or try fasting one day a week. Just drink plenty of water.

Ode to resilience

2007-11-26T00:24:00.000-08:00

The sea is rough. I can sense it even in Dhaka, a good three hundred kilometres away from the danger zone. What are my men doing I wonder? The real lucky ones, I assume, are sitting in the dark, crowded rooms of the cyclone shelter; others reluctant to leave the refuge of their thatched houses, the only real protection in their lives, are all strong against the raging wind. Some may have even dared to venture out into the sea. Chanting the kalima in unison with other fishermen, an open declaration of War against the treacherous nature.

I failed to understand the driving force behind these men, battling the odds of nature in every step of the way. Where do they get the courage to battle against hunger, against the Mahajan, against life? They have been fishermen all their lives, the lives of their fathers, their great grandfathers and further still in their patriarchy. It seems through the ages, they have been handed down with the tradition of defying all laws natural or human. This makes life bearable and their spirits revived. A hurricane has come and gone, they know more is yet to come but their struggle goes on. Signing Off!

The excerpt may be a work of fiction but it does, in essence, speak of the people living in the coastal belts of the country. We salute these valiant souls and pray for the salvation of those departed.

Finding the right furniture

2007-11-26T00:23:00.001-08:00

Whatever we do almost always revolves around some type of furniture or another- from sleeping on the bed to working on the desk at the office, furniture is undeniably one of the best things since the invention of wheels! It serves almost every purpose, including regular requirements and home beautification. Thus, it is literally something we cannot do without!

It is no mean feat trying to pick out the right furniture for one's home. It is usually a pretty lengthy process into which a fair amount of thought must be put. Probably the best way to getting the right furniture is through ordering and having them custom made, since that way, you can be sure of what exactly that is you want. Unfortunately, what with the incredibly hectic lives that people have to deal with today, such a luxury is not always possible. Which is why the next best option is to get ready-made furniture from a furniture store. And even better than that, of course, is to be a little patient and wait for the furniture fair that is held annually, where one can get great deals and discounts, as well as an option to choose from a huge selection of items since most big furniture stores across town participate in the fair.

This year, the 5th National Furniture Fair 2007, was held the Bangladesh-China Friendship Conference Centre, from the 12th to 17th of this month. As always, it was a grand affair and turned out to be quite a success, even through all the disruption of the cyclonic weather! The fair was almost constantly abuzz with pleasant crowds of people, either enthusiastically buying or simply visiting!

Among the participants, were some of the leading furniture makers of the country, such as Navana, Otobi, Hatil, Akhter Furnishers with their exclusive range of both office and home furniture. Also available, were kitchen furniture such as kitchen cabinets, oven racks, etc, as well as garden/lobby furniture and living room furniture, such as sofa sets and divans. Other participants were, Wood Marc, Naznin Furniture, Nadia Furniture, Athena's Furniture ans Home Decor, World Class Home Furniture, Toru Furniture and Handicrafts, etc. Wood Marc, in particular, had some beautiful bed designs, that ranged from Tk- 65,000-70,000. Most of the stalls offered a discount of 5-10%, while a few offered up to 15%.

Many of the furniture on display flaunted 'sold' tags, which goes to prove that the event did indeed, turn out to be quite a success! This type of event, although not all that common as yet, is quite encouraging for both the sellers and customers, since people are interested and do, in fact, make time out of their busy lives to attend along with their families and try and pick out the right furniture for the home.

Kindled Candles

2007-11-26T00:15:00.000-08:00

Protesting against their mundane use for mere illumination during power failures, candles have come a long way from the kitchen shelves to every corner of our houses. Whether candles are assembled in the living room, candlesticks gathered on the dinner table, or cuddled in colored glass votives on the mantle, candles surely add stylishness and chick to the drab décor. And why not? Everything seems to become nicer by candlelight!

Decorative candles are gaining on popularity day by day revealing their versatile persona through various designs, shapes, colors and aromas. Not only do they add flair and spice to any atmosphere but they also can add subtle warmth, allowing your home to be an inviting place for guests rather than a stale, boring abode.

Decorative candles work well in just about any home as they can sit anywhere and you can find them in just about any color or fragrance. Candles are available in almost all of the department stores, superstores, gift shops or street markets throughout the city but Aarong can be your one stop solution in buying decorative candles. A wide variety of candles and candle stands can be found in this hub within a very reasonable budget. Shops like Archies and Hallmarks can also be a good option for these decorative pieces of wax.

Candles come in all sorts of varieties and styles these days to suit the tastes of every one. Pillar candle, which is the most common, and dominant of basic candles comes in numerous colors, patterns, textures and designs ranging from Tk 30 to Tk 475. As a special collection, Aarong's pillar candles with inscriptions of Bengali alphabets, costs Tk 140 each and cylinder shaped glitter candles start from Tk 30. Thin taper candles with a wide variety of sleek colors can adorn your dining table for only Tk 40 per pack. If you prefer scattering the candles in every corner of your room or ensemble them mixing or matching the colors according to the décor, then votive candles can be your best choice. They're small enough to not be in the way and burn bright without spilling the wax as they sit on glass or metallic holders. Their prices range from Tk 20 to Tk 245 depending on the quality and size. Tea light candles which are often unscented and come in a plain white color cost Tk 30 each. However, you can also find tea light candles that are scented. The allure of a scented candle priced at Tk 65 is irresistible, particularly when the candle is slowly burning down, allowing the wax to release a blissful fragrance. Floating candles are yet another great option that provides magical touch to the décor. Available in the most diverse forms and shapes, floating candles are priced from Tk 2 to Tk 20. Just like the candles themselves, the prices may vary too from shop to shop. So if you are not in a fixed price shop it'd be wiser to use your bargaining skill.

The ambience created by a soft flickering glowing candle is truly magical. The appeal of candles is eternal and their impression ever lasting. Employ the use of decorative candles wisely and see what difference the flares bring to your home. Needless to say, you won't regret it.

Guardian Angel on the Job

2007-11-19T02:41:00.000-08:00

A man was walking in the street when he heard a voice: "Stop! Stand still! If you take one more step, a brick will fall down on your head and kill you." The man stopped and a big brick fell right in front of him. The man was astonished.He went on, and after awhile he was going to cross the road. Once again the voice shouted: "Stop! Stand still! If you take one more step a car will run over you and you will die." The man did as he was instructed, and a car came careening around the corner, barely missing him. "Where are you?" the man asked. "Who are you?" "I am your guardian angel," the voice answered. "Oh yeah?" the man asked. "And where the hell were you when I got married?"

Have Fun

2007-11-11T01:18:00.000-08:00

* Wife: Darling today is our anniversary, what should we do?
Husband: Let us stand in silence for 2 minutes.

* It's funny when people discuss Love Marriage vs Arranged.
It's like asking someone, if suicide is better or being murdered.

* A man who surrenders when he's wrong, is Honest. A man who surrenders when not Sure, is Wise. A man who surrenders even if he's Right, is a Husband.

* Aadmi shaadi kyon karta hai?
Takee vo marne ke baad agar Swarg jaye to achcha feel kare aur agar Nark jaye to homely feel kare...

* Why do Bride & Groom exchange varmaala during wedding?
To tell each other affectionately. .. Sweetheart U R Dead!

* There is only one perfect child in the world and every mother has it. There is only one perfect wife in the world and every neighbour has it

* Prospective husband: Do you have a book called 'Man, The Master of Women'?
Salesgirl: The fiction department is on the other side, sir.

* Man receives telegram: Wife dead-should be buried or cremated?
Man: Don't take any chances. Burn the body and bury the ash.

Mother

2007-11-05T02:29:00.001-08:00

Growing up was really hard for all of us, the flock of three sisters who hurdled and messed up things, sometimes wondered whether the society was considering us as burdens. We were not all the same, but yes, there were few similarities. Cursed, hampered in life and sharing the same unfortunate circumstances to be raised without a mother on the side. And here I stop like a summer migrated bird, flying in the relentless sky reticently- does it make sense? Birds don't fear, don't equate the height with fright; they fear inhumanity that can come and touch them making lives hell.

So this is how my life starts entering the invariable misery and suffering- I was not killed or tortured ruthlessly in some military camp, jihads or something nor there was money crisis; what I lacked was the proper attention of love that one needed. The bread for stomach can be left behind for the soul food: love, affection, affirmation, someone to live for. Left in the middle of nowhere, to walk on such a big path, for two 6-year-old kids and a just grown up teenager is really a big dilemma for the young minds. They look for the similar faces but do they reckon any? Long ago, one fine day, luck played this trick that we would recognise as our bane, our nightmare.

If there is anyone in the world a child loves most, it is her mother. In this cryptic universe when tiny toddlers open their eyes the person to be seen first, fearfully looking among all the protruded heads, is that women whose love for us increases as days pass and life changes. I have never wondered about the miracle of birth. Sometimes, it does bring tears out of happiness to appreciate God's great gift, to the womankind. How would it really feel when your child holds your hand and smiles tenderly? We would also know it one day, we'll be mothers as well and will always try level best to grow our up children as proper human beings.

But such feelings, for my part no longer exist. Not that I can hug her and pick my stray hair off her cheeks; she doesn't pray for me to pass my exams, not anymore, nor does she tie my hair into a bun. Life without her is meaningless and how do I carry on with it? But they say life has a way deeper meaning that just 'death'. The going of a single person doesn't stop you from living, it always goes on, and so would mine here. But some lacking always stays and no longer do you have the urge to resist. This is what happened to me at first. It came like a howling storm in my life and tore everything apart….

A murky afternoon with the sun set high above the mountains that reflect a grey daylight shadow in the skies. It was 29 June, 2000 when I happily sung out my lungs rehearsing for my musical play at school hoping to tell mom I was selected for the annual function. She would really burst into laughter and hug me tight. The school day ended and as everyone queued out. I waited very long, and when our car finally buzzed in and the 'darowan bhai' took my bag from the usual place it was positioned and yelled 'hurry up car's here'. Mommy wasn't there waiting, but maybe she had some work needed to be done.

Then it all became so uncertain and finally she left us. We hadn't counted on the prospect of it and seen the luggage being packed and unpacked many times, how they smashed and she knocked him down and went away, very far. But everything was a mere blur. My dad no longer smiled at random nor he had this broad grin, and I understood what it meant to be living without your "same-old queen". It never seemed to matter to anyone. People came and showed sympathies knowing we had lost our mother, no one really felt the pain like we did. They just came and overheard our taunts that we learned all these as motherless daughters.

Today after the long race of 7 years, its 2007, when we stand almost changed: all grown up faces, faded pains and suffering from flashbacks that come as a big force sweeping us away…with a heartburn that never really fades. But you are always there in my heart, maybe your position is slightly vague: you under a bigger, greener sky where you can see the stars shining down.

Banking Tips

2007-11-05T02:26:00.000-08:00

How many types of accounts are there?
The different types of accounts are individual/personal, joint account between individuals, sole proprietorship, partnership, joint stock company, NGO, Trusts, clubs and associations.

What is meant by Business Organizations?
Business organizations can be grouped in three major categories: sole proprietorship, partnership and joint stock company.

What is a Trustee account?
Individual, company or association to whom property is given in trust to deal with it according to directions given by the creator of the trust.

What is a negotiable instrument?
According to the Negotiable instrument Act, a negotiable instrument means a Promissory note, Bill of Exchange or Cheque payable whether to order or bearer. It is a piece of paper which entitles a person to a sum of money and which is transferable from person to person by mere delivery and by endorsement and delivery. The person to whom it is transferred becomes entitled to the money and also gains the right to further transfer it.

Cool cold cures

2007-10-30T01:17:00.000-07:00

At one time or another, every one of us succumbs to the common cold. The bravest, the strongest, the sweetest, the smartest our virtues matter not to these viruses as they set about reducing us to coughing, sneezing shadows of our former selves.

Worse yet, there's no cure. Antibiotics, champs at knocking out bacterial infections, are down for the count against cold viruses. So we sniffle on bravely, maybe take a cold pill or two, and hope the symptoms will disappear in the customary week or so.

Take C and see: Vitamin C works in the body as a scavenger, picking up all sorts of trash including virus trash. It can shorten the length of a cold from seven days to maybe two or three days. Vitamin C may also cut back on coughing, sneezing, and other symptoms. Short-term use of such high doses shouldn't cause any side effects. But you should get your doctor's okay before starting any supplement program. Better yet, simply get your additional vitamin C by drinking it. Orange, grapefruit, and cranberry juices are rich sources of vitamin C.

Friends!

2007-10-30T00:50:00.000-07:00

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Fighting bad cholesterol

2007-10-22T21:56:00.000-07:00

Anti-cholesterol statin drugs, eat your heart out (no pun intended). Who needs fancy pills when cholesterol busters can be found right inside your own kitchen? Garlic and onion have an international reputation as remedies for lowering blood pressure and generally improving the health of the cardiovascular system, but recent research that supports the lore about garlic reducing cholesterol is so impressive that research scientists advocate its daily use for this purpose.

Tips

2007-10-22T21:47:00.000-07:00

Want to ace your next exam or presentation at work? Ditch the soda, cookies, and candy.... Instead, load up on the following winning foods!

With Ramadan over, the grind of the exam season is back at full throttle. Whether you’re appearing for your GCE’s or gearing up for end-of-term finals and presentations, you won’t get far without brain food. Here are a few tips on eating for success. These tips are not only handy for the students concerned, but also for their concerned mothers, who can arm themselves with culinary armour to help their children win the exam battles.

Your pre-test meal should consist of slow-release carbohydrate plus high-quality protein. This winning combination will help stabilize your blood sugar while fueling your brain with continuous glucose. Bottom line -- you remain sharp, alert, and ready to conquer.

Pre-exam breakfast ideasOatmeal with Berries: bowl of oatmeal topped with 1-2 teaspoons sugar, fresh berries, and a glass of skim milk.

Egg Sandwich:

1-2 scrambled eggs between 2 slices of whole wheat toast; enjoy with a sliced orange.

Breakfast Burrito:

whole wheat tortilla stuffed with a scrambled egg, shredded low-fat cheese, ½ cup black beans and optional salsa.

Waffles with Peanut Butter and Bananas:

whole-grain waffles, toasted and topped with peanut butter and banana slices.

Pre-exam lunch ideas

Turkey/cheese sandwich on whole wheat bread with baby carrots and an apple Cold pasta salad tossed with light canned tuna, vegetables and low-calorie dressing.

Leftover dinner; chicken stir-fry with rice.Bowl of hearty lentil or black bean soup with whole grain crackers.

After-school homework helpers

Low-fat popcorn

Grapes (chilled or frozen)

Apple slices with peanut butter

Soy crisps

Healthy dry cereal (Chocos, Corn Flakes, Multi-Grain Cheerios)

Baby carrots

Pepper sticks (red, green, and yellow)

Cherry and grape tomatoes

Cheese

Raw almonds or cashews

Extra credit for overall brain health

Hydrate with plenty of water Load up on omega 3 fats (fatty fish for omega 3, eggs, pumpkin seeds, and walnuts)

Eat foods rich in folic acid (spinach, oranges, broccoli, and fortified breakfast cereals)

Get plenty of exercise

Scrumptious delights of Bailey Road

2007-10-22T20:52:00.000-07:00

Bailey Road one of the few places in Dhaka city that is continuously abuzz with activity. Though the Mohila Shomity and various sari stores, including the famous Tangail Sari Kutir, make this road a prime attraction to many theatre lovers and ardent shoppers, one of the main reasons for the incessant hustle and bustle is the food. Bailey Road is lined with food stores on either side, ranging from age-old bakeries to normal street food, making it a favourite hang out spot not only for teenagers and young adults, but for whole families as well.

The chotpoti and phuchka is what mostly attracts so many people to this area, rivaled only by the similarly tasty, extra spicy ones of Dhanmondi. Young couples and groups of friends sitting on the footpath and enjoying these delicious treats, which are now priced at Tk. 15 per plate, are a common sight in Bailey Road during the evenings. But if you are bored of this typical treat, then you can taste the thai & corn soup sold in Bailey Road. These are sold in stalls similar to the phuchka stalls and cost Tk. 10 to Tk. 20 per serving, but can contend with soup served in big shot Chinese restaurants any day.

Further down the road, there are slightly different but equally scrumptious snacks found in small stores clustered together. These serve many different types of fried food, all of which are guaranteed to be extremely delicious and extremely unhealthy. The snacks are fried on large stoves which are basically out in the open, so there is no way you can stop yourself from being tantalised by their inviting smells. One of the best stores is Shahi Mama Piaju(!), which specialises in selling piaju, as well as beguni, pakora, fried chicken, chop, French fries and so on. These delightful munchies are all made right in front of your eyes upon order, and cost no more than Tk. 25 to Tk. 40 per plate. You can even find biriyani in these stores, priced at Tk. 30 per plate, which might not be able to compete with Fakruddin's goodies but are quite good compared to most other street shops.

But the abovementioned street foods are not the only items which can appeal to your taste buds. If you have a sweet tooth, then a trip to Bailey Road will not be wasted, for it houses one of the best sweet shops in town, Rosh. This place displays a mind boggling array of sweets and always manages to collect a small crowd there. The same goes for Pitha Ghar, another place where you can dig in with your sweet tooth. Pitha Ghar usually has more than 20 different types of traditional pithas for sale, but its real delicacies are bhapa pithas, which taste the best in winter. Just imagine shivering on a cold evening while the seller makes pithas, feeling the rising anticipation and the warm glow of the furnace, and finally getting your hands on those rare gems. Then that excruciating wait for the smoke to clear, and the moment comes when you swallow the yummy stuff, savouring the sweet taste in your mouth and the warmth spreading inside you. Ok, I'm getting carried away. But trust me; once you taste them, you won't regret it.

More recently, the opening of popular outlets like Helvetia, Dominoes Pizza and Jolly Bee have increased the variety of appetizing food available in Bailey Road and drawn in more crowds, although these are a lot pricier than the usual stuff found here. So what are you waiting for? Whet your taste buds on the many scrumptious and palatable dishes found on this Road and satisfy your endless appetite!

SARDAR JOKES

2007-10-17T01:19:00.000-07:00

Subject: SARDAR JOKES-4
Sardar and family go to a party. He introduces himself, I Sardar, she Sardernee, the boy my kid & the girl my kidney....

Subject: sardar jokes-3
Teacher: "I killed a person" convert this sentence into future tense. Sardar: The future tense is "you will go to jail".

Subject: sardar jokes-2
Sardar had twins; he named them Tin & Martin….. Again had twins and named Peter & Repeater…… again twins & named Max & Climax….. Again the same…. disgusted Sardar named them TIRED & RETIRED!

Subject: sardar jokes-1
Sardar : why r all these people running?..... Man : This is a race, the winner will get the cup....... Sardar : If only the winner will get the cup, why are others running?

EID MUBARAK

2007-10-10T21:53:00.000-07:00

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Eid Mubarok

2007-10-07T23:03:00.000-07:00

Hello Jhuma Laila,
Eid Mubarok
Wishing for your happiest life

Life By Farina

2007-10-02T02:34:00.001-07:00

Life passes you by so fast,With a stab in the dark and a hole in the heart,Having good times and bad times,Rejoicing good people and bad people,Life is like a river that flows within, Along the way rocks are sent in,Having stopped the river and making it filthyOut and in,Life gives you sadness and happiness,But it always takes away less and less,It is something so precious, yet we still wantTo give it away,Pondering about who is special to you in life?Who do you want to leave behind?Who do you want to stay?Life gives us chances and chances,As humans we let them go away,Life gives us ups and downs, But we should always tell the truth,So that we don't get in trouble,And lying will only make it double,Life gives us so much yet we still want more,Never let go of your people,Because if they go away, you then realizeWhat they are worth for,Life isn't always about money,It is made of love and affection,If you don't have that then you don't haveAnything,Give importance to everything in your life,They are all important in one way or the other,Life is priceless,Enjoy it and go on adventures,Make life as pleasurable as you can and don't LackNever do anything you will regret on,Because then you won't be able to bring that Night back.

Instant Bread Pizza

2007-10-02T02:30:00.000-07:00

Ingredients:
10 bread slices
For the sauce: Tomato sauce -1/3 cup
Chilli sauce -2 tbsp
Chopped tomatoes-2
Chopped onions -1
Salt to taste

For the lopping:
Mix together grated cheese -1 cup
Cooked keema - 1 cup
Chopped canned pineapples-1 cup
Capsicum slices

Method:
(1) Spread the sauce on the bread slices.
(2) Top with the cheese, keema and pineapple mixture
(3) Lastly add in the capsicum slices
(4) Bake at 250c for 3-4 minutes or till the cheese melts and the bread is golden brown.
Serve hot.

A True Test of Asia

2007-09-26T21:04:00.000-07:00

The Festival of Breaking the FastRamadan is a special time of Muslim worship, reflection and seeking self-purification. It is most prominently characterized by the act of fasting from day break to sunset.

Every year during Ramadan, we all know Dhaka comes alive with restaurants, cafes, street bazaars and there is a lot of good food on offer.

Ramadan Bazaars are also held at various locations all around the world.

All kinds of good food to stuff yourself silly and choices from one end of the road to the other - this is a real street feast both Muslims and non-Muslims alike can enjoy.

Diet during Ramadan
To be healthy, one must consume food from the major food groups: bread and cereal, milk and dairy product, meat and bean, vegetable and fruit. During the month long fast of Ramadan the metabolic rate of a fasting person slows down and other regulatory mechanisms start functioning. Body and dietary fat is efficiently utilized. Consuming total food intake that is less than the total food intake during normal days is sufficient to maintain a person's health. Intake of fruits after a meal is strongly suggested. A balanced diet improves blood cholesterol profile, reduces gastric acidity, prevents constipation and other digestive problems, and contributes to an active and healthy life style.Happy Cooking at Ramadan
Tommy Miah

Klaicha (a beautifully scented date-filled pastry)
Dates - which are traditionally eaten by Muslims to break their fast, as well as for their nutritional value as a quick energy booster.

Ingredients:500g/17½oz plain flour80g/2¾oz caster sugar250g/8¾oz unsalted butter, cubed3 tsp rosewater60ml/2¼fl oz water250g/8¾oz stone dates2 tbsp butter

Method:Preheat the oven to 180C/360F/Gas 4.Make the pastry by rubbing the butter into the flour and sugar.Sprinkle the rose water; add the water and mix to make a firm dough.

Wrap the dough in clingfilm and leave to chill in the fridge while you prepare the dates.Chop the stoned dates and sauté them in butter.

When the dates are cool, take some of the pastry dough and make a round ball the size of a large walnut. Flatten in the hands, add some cooled dates and fold over into a small crescent.Prick the edges with a fork.Bake in the oven for 30-35 minutes until golden brown.

Keema Katlama
"Appetizers are the highlight of parties at our home. Slices of this golden katlama swirled with ground beef and butter disappear in a hurry. They're a tasty accompaniment to any meal”

Ingredients:1/2 kg of Ground Beef Salt (to taste) 2 tbsp. of Oil 1/2 tsp. of Ginger Paste 1/2 tsp. of Garlic Paste 1/2 tsp. of Red Chilli Powder 1 kg or 7 1/2 cups of Flour 2 cups of Water 1 cup of butter3 Onions

Method:Add sifted flour to warm salted water. Knead dough and let stand 10-15 minutes. While dough is setting, Put oil in a pan and add ground beef and stir. Add salt, red chilli powder, ginger paste, and garlic paste. Fry ground beef until well done. Turn off stove, set aside. Roll out into a thin layer, 1 mm (1/25 in) and coat with butter. Sprinkle surface evenly with chopped onions, and ground beef. Roll the dough around itself using a rolling stick (similar to a dowel).

Cut lengthwise along the stick which 2 cm (3/4 in) strips. Roll up each strip, place in its side and flatten with a rolling pin to a thickness of 1 cm (2/5 in). Coat frying pan with melted butter and fry on both sides.

Cucumber and Tomato Salad
"A refreshing, light salad for any hot, humid summer day! The kidney beans and tofu make it a great main dish for vegetarians, as well. The basil may be substituted with fresh parsley or mint. Be sure to make this salad just before serving."

Ingredients:1 tomato, chopped 1 cucumber, seeded and chopped 1/4 cup thinly sliced red onion 1/4 cup canned kidney beans, drained 1/4 cup diced firm tofu 2 tablespoons chopped fresh basil 1/4 cup balsamic vinaigrette salad dressing Salt and pepper to taste
Method:In a large bowl, combine the tomato, cucumber, red onion, kidney beans, tofu, and basil. Just before serving, toss with balsamic vinaigrette salad dressing, and season with salt and pepper.

Tahini Salad
"This is a recipe I learned from my Middle Eastern friend. It is a delicious way to get those very valuable brightly-colored veggies, and at the same time have a little fun. This side salad goes nicely with any main dish."

Ingredients:2 pickle-size Persian cucumbers, diced 1 large tomato, diced 3 radishes, diced (optional) 1 green onion, sliced 10 mint leaves, sliced 1/3 bunch parsley, chopped 1 clove garlic, minced 3/4 cup tahini 1/4 cup lemon juice 2 tablespoons olive oil Salt, to taste

Method:Combine the cucumber, tomato, and radish in a bowl with the green onion, mint, and parsley. In a small bowl, stir together the garlic, tahini, lemon juice, and olive oil until smooth; season to taste with salt.

Toss the vegetables with the dressing until combined. Cover, and refrigerate for 30 minutes before serving.

Tabbouleh
"A delicious bulgur salad that is filled with tomatoes, green onions, and cucumber. It is seasoned in the traditional way, with fresh mint and lemon juice."

Ingredients1 cup bulgur 1 2/3 cups boiling water 1/3 cup olive oil 1/3 cup lemon juice 1 cup chopped green onions 1 cup chopped fresh parsley 1/4 cup chopped fresh mint 3 tomatoes, chopped 1 cucumber - peeled, seeded and chopped 1 teaspoon salt Ground black pepper to taste
Method: Combine bulgur and boiling water in a large bowl. Cover, and set aside to soak for 1 hour. Add oil, lemon juice, onions, parsley, mint, tomatoes, and cucumber; toss to combine. Season to taste with salt and black pepper. Cover, and refrigerate for at least 1 hour.

Koulourakia
"Cookies sprinkled with sesame seeds."Ingredients1/2 cup butter 1/4 cup shortening 3 cups all-purpose flour 1/2 cup white sugar 2 teaspoons baking powder 2 eggs 1 tsp vanilla extract 1 tsp ground cinnamon 1/2 tsp ground nutmeg 1/2 cup milk 3 tbs sesame seeds

Method:Preheat oven to 350 degrees F (175 degrees C). Cream together butter or margarine and butter. Add sugar , flour, baking powder, 1 egg , vanilla, ground cinnamon, nutmeg and milk. Chill dough until easy to handle.

On a floured board roll tablespoon size pieces into ropes. Place on cookie sheet in S shapes. Brush with remaining egg that is beaten with 1 tablespoon water. Sprinkle with sesame seeds. Bake at 350 degrees F (175 degree C) for 10 to 12 minutes.

Lemon and Thyme Lamb Chops
"Drag that grill out of storage for spring grilling! Make extra marinade to use on grilled vegetables. Serve with a mint sauce and warmed flatbread."

Ingredients1/2 cup olive oil 1/4 cup lemon juice 1 tbs chopped fresh thyme Salt and pepper to taste 12 lamb chops

Method: Stir together olive oil, lemon juice, and thyme in a small bowl. Season with salt and pepper to taste. Place lamb chops in a shallow dish, and brush with the olive oil mixture. Marinate in the refrigerator for 1 hour. Preheat grill for high heat.

Lightly oil grill grate. Place lamb chops on grill, and discard marinade. Cook for 10 minutes, turning once, or to desired doneness.

Hair Cut

2007-09-17T20:43:00.000-07:00

Face shape is crucial in getting the most flattering hair cut. Celebrity clients spend thousands of dollars on the best stylists at the best salons, but you don't have to. The easiest way to find your face shape is to pull any bangs off your forehead into a clip, take a lipstick or a magic marker and outline your face in the mirror. Draw what you see, not what you think, and you may be surprised. Step back and consider the shape on the mirror as only a geometric design. Is it…

Face Shapes Square RectangularOval (most common face shape) Round Heart ShapedTriangular

If you Have an Oval Face ShapeIf you look at most models and actresses, you'll notice that their faces tend to be oval. Oval faces look good in pretty much any hairstyle, especially styles that show off that perfect shape. Don't get bangs, and don't wear your hair in your face. For everyone else, hairstyles may be used to create the impression of having a "perfect" oval face. But you can also use your hairstyle to play up your best features regardless of your face shape.

Hair Cuts for Round Faces
There are two ways to address hairstyles for a round face. One way is to accentuate the roundness even further, with a bowl-shaped haircut, which can be very beautiful on the right woman. There's something widely appealing about transforming an unusual characteristic into a real feature, and playing up a round face is one way to be very much your own person, stylistically speaking. But if you don't want your face to look as round, choose a hair style that lengthens the look of your face. Have the top layered for fullness and height, and thinned out below the cheekbones to give the illusion of a narrower chin line. Go with medium to long hair. If you don't mind the extra time, running your hair through a straightening iron can be an extra sleek & sophisticated look.

Rectangular Face Hair Styles
A long, narrow face can be rounded a bit by hair that's kept short to medium in length, with wispy bangs. Fuller sides from the forehead to the middle of the cheekbones widen the face, and layers add fullness and volume to the hair. Long hair and center parts accentuate rectangular face shapes, making them appear longer.

Flattering Hairstyles for Heart Shaped Faces
You can have a lot of fun with new hair styles. The key here is to get a style with more fullness lower on the face, around the chin, and less fullness at the forehead. Sweep your hair back to show off your fabulous cheekbones. Short hair doesn't work as well on a heart shaped face, because it puts the emphasis at the top of your head. Keep your hair at least chin length, and light and wispy around the forehead.

Hair Lengths for Triangular Faces
If your chin or jaw is wider and your forehead narrower, add weight to the top of your head with layers that create fullness, thinning as it approaches the jaw. The shag was made for the triangular face! Short hair looks nice on a triangular face. Long hair doesn't work as well, but if you're attached to your hair and can't bear cutting it, try styles that pull your hair back as it falls below your cheekbones.

Elongate a Square with the right Hair
The square face can be elongated somewhat by added height on the top of the head. Layers on the crown and parting your hair off center help to reduce a square look. Wispy bangs and temples soften the squareness too, and may add roundness. Wavy hair adds to the softening effect; straight lines, straight bangs and straight or flat hair are to be avoided. Short or medium hair looks nice. Don't let any haircut end at your jawline.

Multiple intelligences

2007-09-12T03:50:00.001-07:00

Multiple intelligences is educational theory put forth by psychologist Howard Gardner, which suggests that an array of different kinds of "intelligence" exists in human beings. Gardner suggests that each individual manifests varying levels of these different intelligences, and thus each person has a unique "cognitive profile." The theory was first laid out in Gardner's 1983 book, Frames of Mind: The Theory of Multiple Intelligences, and has been further refined in subsequent years.
The theory was proposed in the context of debates about the concept of intelligence, and whether methods which claim to measure intelligence (or aspects thereof) are truly scientific. Gardner's theory argues that intelligence, as it is traditionally defined, does not adequately encompass the wide variety of abilities humans display. In his conception, a child who masters the multiplication table easily is not necessarily more intelligent overall than a child who struggles to do so. The second child may be stronger in another kind of intelligence, and therefore may best learn the given material through a different approach, may excel in a field outside of mathematics, or may even be looking through the multiplication learning process at a fundamentally deeper level that hides a potentially higher mathematical intelligence than in the one who memorizes the concept easily. The theory suggests that, rather than relying on a uniform curriculum, schools should offer "individual-centered education", with curricula tailored to the needs of each child.[1] (This includes working to help students develop the intelligences they are weaker in.)
Gardner identifies kinds of intelligences based upon eight criteria. His eight criteria for describing something as an independent kind of intelligence (rather than merely one of the skills or abilities included in a kind of intelligence, or a synonym for, or combination of other kinds of intelligence) include:[2] [3]
case studies of individuals exhibiting unusual talents in a given field (child prodigies, autistic savants);
neurological evidence for areas of the brain that are specialized for particular capacities (often including studies of people who have suffered brain damage affecting a specific capacity);
the evolutionary relevance of the various capacities;
psychometric studies; and
the existence of a symbolic notation (e.g. written language, musical notation, choreography).
Gardner originally identified seven core intelligences: linguistic, logical-mathematical, spatial, bodily-kinesthetic, musical, interpersonal, and intrapersonal. In 1999 he added an eighth, the naturalistic intelligence, and indicated that work continues on whether there is an existential intelligence.
The theory has been widely criticized in the psychology and educational theory communities. The most common criticisms argue that Gardner's theory is based on his own intuition rather than empirical data and that the intelligences are just other names for talents or personality types. Despite these criticisms, the theory has enjoyed a great deal of success amongst educators over the past twenty years. There are several schools which espouse MI as a pedagogy, and many individual teachers who incorporate some or all of the theory into their methodology. Many books and educational materials exist which explain the theory and how it may be applied to the classroom

Multiple intelligences

2007-09-12T03:50:00.000-07:00

Happy BirthDay

2007-08-25T21:37:00.000-07:00

Happy BirthDay to you. Happy BirthDay to you.

Wishing you all the best on this special day of your life.

Happy BirthDay to you. Happy BirthDay to you.

Perfect Fried Chicken

2007-08-21T03:54:00.000-07:00

Fried chicken is the all-American meal. And there are about as many "secret recipes" for fried chicken as there are dedicated home cooks who make it. If you're a first-time fryer, or you're just looking to refine your technique, we've got some pointers to help get you started.

Here are a few tips for getting juicy fried chicken with a crispy crust every time:

Before You Fry

Frying chicken can be as simple or complicated an undertaking as you like.

Some cooks swear by soaking the chicken overnight in buttermilk--which flavors, moisturizes, and tenderizes the meat--before coating it in seasoned flour, while others insist that a coating of breadcrumbs or beer batter is the only way to fry. The best way to discover your favorite method is to experiment with different seasonings and techniques until you hit on the perfect preparation.

If you want to brine your chicken before coating and frying, see our Brining article for tips. Chicken pieces should be brined for only about an hour or so, not overnight.

Chinese Chicken Salad

2007-08-21T03:51:00.000-07:00

INGREDIENTS
3 1/2 boneless chicken breast halves, cooked and diced
1 head lettuce, torn into small pieces
4 green onions, sliced
4 stalks celery, sliced thin
1/2 cup walnuts, chopped
2 tablespoons sesame seeds, toasted
6 ounces Chinese noodles, heated briefly to crisp
6 tablespoons seasoned rice vinegar
4 tablespoons white sugar
1 teaspoon salt
1/2 cup peanut oil
DIRECTIONS
In a large salad bowl combine the chicken, lettuce, green onion, celery, nuts, seeds and noodles. Mix all together. Set aside.
To Make Dressing: Put vinegar in a small bowl. Dissolve sugar and salt in vingegar before adding oil. Shake/Beat well.
Add dressing to salad and toss to coat. Serve and enjoy!

Chinese Noodle Chicken

2007-08-21T03:45:00.000-07:00

INGREDIENTS
4 skinless, boneless chicken breasts
1 tablespoon vegetable oil
1/2 cup sliced onion
2 cups broccoli florets
2 carrots, julienned
2 cups snow peas
4 cups dry Chinese noodles
1/4 cup teriyaki sauce
DIRECTIONS
In a large skillet brown chicken in oil, stirring constantly until juices run clear.
Add the onion, broccoli, carrots and peas. Cover skillet and steam for 2 minutes.
Add the Chinese noodles and teriyaki sauce. Stir noodles into chicken/vegetable mixture, making sure they are coated with sauce. When the noodles wilt, serve.

What's cooking?

2007-08-21T03:40:00.000-07:00

Siddiqua's show fetches a fan following
What's cooking?
Sadya Afreen Mallick

"Hunger is the best sauce," goes a saying. Any food buff will vouch for the truth of this statement. Everywhere one turns to -- cook books, TV, restaurants and households -- there is a growing niche for culinary delights. In a recent trend, most mothers, while buying ornaments and expensive apparel, make it a point to buy a recipe book for their soon to be married daughter. This coincides well with the popular saying "A hearty meal is the way to a man's heart."
Among the popular TV cook shows, Siddiqua Kabir's Recipe stands out. The author Siddiqua Kabir's recipe book is a must have gourmet collection for the Bangladeshis all across the globe. It was interesting to chat with her at a party recently. Here's an excerpt from our conversation:

"The show Siddiqua Kabir's Recipe currently running on ntv, has reached its 83rd episode. The spectators will watch the 100th episode sometime around August," says Siddiqua.

"Our culture is a melting pot and a conglomeration of Portuguese, English, French, Turkish and Iranian culture. Over the years we have developed a taste which is rich in ingredients and often spicy. I make it a point to collect recipes from all over the world, suitable for our palate and acknowledge it in my gourmet collection," she says, adding that the show is" surprisingly popular amongst the young and old."

Siddiqa cites an interesting anecdote in her career. As she says, "A five-year-old boy recently came over to me at a wedding party and introduced me to his mother. I was overwhelmed to learn that he often assists his mom in trying out new dishes, which he watches on the show. I often hear from the parents that young girls enact Sharmin(my assistant) and myself. The show has generated an interest in our culture, good housekeeping and nutritious eating habits, elements which are neglected quite often," she says.

Talking about the TV show, Siddiqua continues, "We often invite the spectators and try their recipes as well. At times we invite a few journalists and stars from the cultural field to join in and prepare newer varieties at the show. The varied taste and scrumptious meals make it even more interesting."

Siddiqua says that Kachchi biriyani and Lal Mohon are the most popular dishes and people repeatedly want these recipes.

"The pancake, however, still remains an all time favourite because it's easy to prepare and filling too. The fried garlic with spinach and noodles is a new addition in my book."

"How times have changed," says Siddiqa. "The nights have been transformed into days and vice versa. Previously several occasions, such as weddings, were held by day, while now everything begins late at night. People now sleep by day and work till late evening."There's more to look forward to from Siddiqua. "On Pahela Baishak we plan to make a few delectable dishes to appease the Bangalee palate," she says.

So for gourmets in Bangladesh, there's an array of mouth-watering menus to try out--and in the process titillate the taste buds of your dear ones.

Happy Birth Day Dawn !

2007-08-13T01:26:00.000-07:00

14-08-07

MySpace Comments & MySpace Layouts

Two moon on 27 August*

2007-08-12T23:44:00.000-07:00

*27th Aug the Whole World is waiting for.............*

Planet Mars will be the brightest in the night sky starting August.

It will look as large as the full moon to the naked eye. This will cultivate on Aug. 27 when Mars comes within 34.65M miles of earth. Be sure to watch the sky on Aug. 27 12:30 am. It will look like the earth has 2 moons. The next time Mars may come this close is in 2287.

Share this with everyone as NO ONE ALIVE TODAY will ever see it again............

Dental Wise

2007-08-12T02:02:00.000-07:00

Dental Health
You know what you eat. You know how often you brush and floss. What else can you do?

What else can you do to have healthy teeth? How do you know if your mouth is healthy? When you think about a healthy diet, do you take into consideration what you are drinking?

Advertisers may have also convinced you that you need to buy gum, breath mints, and mouth sprays to have nice breath. But fresh breath doesn't necessarily give you a healthy mouth and teeth. So how exactly should you take care of your teeth?

Tooth care at home
According to dentists, the most important part of tooth care happens at home. Brushing and flossing properly, along with regular dental checkups, can help prevent tooth decay and gum disease.

Giving plaque the brush off
To prevent cavities, you need to remove plaque, the transparent layer of bacteria that coats the teeth, by brushing your teeth twice a day. Brushing also stimulates the gums, which helps to keep them healthy and prevents gum disease. Brushing - along with flossing - is the most important thing that you can do to keep your teeth and gums healthy.

Did you know that the toothbrush was invented by the Chinese in 1,000 AD? We now have lots of choices in toothbrushes, including different sizes, shapes, types of bristles, and colours. Your dentist will tell you which toothbrush is the right size and shape for you. Most often, however, dentists recommend a soft-bristled brush to minimise damage to teeth and gums.

What's in a toothpaste?
Toothpastes contain abrasives, detergents, and foaming agents. Fluoride, the most common active ingredient in toothpaste, is what prevents cavities. So you should always be sure your toothpaste contains this ingredient.

If you have teeth that are sensitive to heat, cold, and pressure, you may want to try a special toothpaste (like Sensodyne Toothpaste or Mediplus Toothpaste) for sensitive teeth. But you'll still need to talk to your dentist about your sensitivity because it may indicate a more serious problem, such as a cavity or nerve inflammation (irritation).

You may want white teeth but be careful when buying bleaching products. Some bleaching agents may cause damage to your gums and mouth. If you want to whiten your teeth, talk to your dentist. He or she may be able to offer you professional treatment.

Tips on proper brushing
Dentists say that the minimum time you should spend brushing your teeth is 2 minutes twice a day. Here are some tips on how to brush properly:

- Hold your brush at a 45-degree angle against your gum line. Gently brush (hard scrubbing may cause receding gums, tooth sensitivity, and over time, loss of teeth) from where the tooth and gum meet to the chewing surface in short (about half-a-tooth-wide) strokes.

- Use the same method to brush all outside and inside surfaces of your teeth.

- To clean the chewing surfaces of your teeth, use short sweeping strokes, tipping the bristles into the pits and crevices.

- To clean the inside surfaces of your top and bottom front teeth and gums, hold the brush almost vertical. With back and forth motions bring the front part of the brush over the teeth and gums.

- Using a forward-sweeping motion, gently brush your tongue and the roof of your mouth to remove the decay-causing bacteria that exists in these places.

- Gently brush your all-oral mucosa including your tongue, cheek, and palate. This is a new concept of brushing all the parts of your oral cavity and researchers found that it leads to extremely good and fresh breath.

Facts on flossing/interdental brush
Although brushing is important, it won't remove the plaque and particles of food between your teeth. You'll need to floss and/or inter dental brush these spaces at least once a day.

The type of floss/inter dental brush you choose depends on how much space you have between your teeth. Although unwaxed floss is often recommended because it is thinner and easier to slide through small spaces, studies have shown that there is no major difference in the effectiveness based on the type of floss used.

With any floss, you should be careful to avoid injuring your gums. Follow these instructions:

- Carefully insert the floss between two teeth, using a back and forth motion. Gently bring the floss to the gumline, but don't force it under the gums. Curve the floss around the edge of your tooth in the shape of the letter "C" and slide it up and down the side of each tooth.

- Repeat this process between all your teeth, and remember to floss the backsides of your back teeth.

The nutrition connection
Eating sugar, as you probably already know, is a major cause of tooth decay. When and how often you eat sugar may be more important than how much you eat.

When you eat sugary foods or drink sodas frequently throughout the day, the enamel that protects your teeth is constantly exposed to acids. Hard candies, cough drops, and breath mints are especially harmful because they dissolve slowly in your mouth. Many experts suggest that you take a 3 hour break between eating foods containing sugar.

Sugary or starchy foods eaten with a meal are less harmful to your teeth than when they're eaten alone, possibly because the production of saliva, which washes away the sugar and bacteria, is increased. However, sugary foods eaten before you go to bed can be very damaging (especially if you don't brush your teeth afterward) because you don't produce as much saliva when you sleep.

For most people, it's hard to cut out sweets completely, so try to follow these more realistic guidelines:

- Eat carbohydrates (sugars and starches) with a meal.

- If you can't brush your teeth after eating, rinse your mouth with water, mouthwash, or chew sugarless gum.

- If you like snacks, eat non-sugary foods, such as cheese, popcorn, raw veggies, or yoghurt.

Tangy & Healthy

2007-08-12T01:57:00.000-07:00

The pleasure of entertaining
Entertaining is having anyone other than your immediate family share food and drinks with you. The pleasure lies in the anticipation of sharing, and of actually having your friends around you and enjoying every moment of it. One should get great pleasure in the anticipation of entertaining right from the beginning planning, who to invite and what food and drinks to serve them. Entertaining is more of an art than just another job. It is a creative social pursuit bringing together friends and family which should bring a measure of joy and happiness to all, hosts and guests alike. Positive thinking will make everything easy and enjoyable. For new house-makers, I hope the following series of articles in which I will deal with the process of planning and organising parties will be of some use. And to my party-experienced readers, I hope you will enjoy the recipes and overlook my party advice.

Types of parties
There are many different reasons for entertaining, ranging from informal dinners, afternoon teas and lunches to very formal affairs. Some common family parties are birthdays, wedding anniversaries/other wedding related functions, Iftar and Eid parties.

Preparing for the party
To make your party most enjoyable and successful, sufficient preparation is required. Whatever the reason for the party, it is important for the host or hostess to be able to enjoy it as well. So plan ahead and make a list of what needs to be done to make your party successful. Preparation involves thinking about:

The reason for the party e.g. any special occasion.

The space where you will hold your party should be tidy and large enough to accommodate all your guests comfortably.

You should have enough chairs for your guests to sit on and space for them to move about.

You need to make a guest-list keeping track of the acceptances or regrets as they come in.

Planning the menu while keeping in mind the number of guests, and giving thought to the balance, health aspect, presentation etc.

Drinks.
Creating a party atmosphere.
Organisation on the day of the party.

Don't forget to tell your building's doorman/caretaker that you are expecting guests and ensure that adequate parking space is available.

As soon as you send out the invitations, chalk out the menu and prepare a shopping list of the food and drinks you will need and all the other items.

Keep a list of all the other important things you need to do, for example, check that fresh soap (use a dispenser) and hand towels are put in the bathrooms. Keep crossing out and adding as you go along.

To welcome guests, I am giving recipes of a most healthy thirst-quenching drink and a dip/finger food.

Fruit Punch
3 oz ginger (chopped)
Sugar substitute according to taste
1 cup lemon juice (fresh)
1 ½ cup orange juice (fresh)
1 cup water
2 cups club soda
Ice cubes as needed

Boil ginger in 1 cup of water in low heat for about 15 minutes. Strain and let it cool. Add lemon and orange juice and also sugar substitute, refrigerate until needed. Just before serving, add cold soda and ice cubes.

Waldorf Dip
1 red apple (roughly chopped)
A handful of coriander & mint leaves roughly chopped
¼ cup walnut pieces
½ lemon juice (use half a lemon)
White pepper, salt & nutmeg
1 cup low fat soft cheese

(If low fat cheese is not available, hang 1 ½ cup home made yoghurt made from fat free or low fat milk in a cloth for about 5 to 6 hours).

Place the chopped apple, coriander and mint in a blender with the walnuts, lemon juice and a good pinch of pepper and salt. Blend quickly so that the vegetables are not pureed but remain in very small pieces. The red apple peel should give a fleck of colour here and there.

Grate nutmeg to taste into the mixture.

With a wooden spoon, work the mixture into the cheese. If the consistency is too stiff for dipping, add a little apple juice. If it is too thin, add 1 to 2 tsp oats and leave for 30 minutes or more.

Serve with slices of carrot and cucumber, cut vertically to give a long 'plank' shape; sticks of celery that are the same size as the carrots; triangles of sweet red or green pepper; thin slices of apple dipped in lemon juice to prevent from browning.

You can also serve the dip with whole-wheat toast fingers, pita bread or chapattis cut into thin slices.

Calories- About 75 to 110 a serving
Suitable for diabetics
Low fibre
Very low salt (using homemade cheese and omitting salt)

IFRS 69: Accounting for Girl Friends

2007-08-11T20:56:00.000-07:00

Objective:
The objective of IFRS 69 is to prescribe the accounting treatment for Girl friends. The principal issues are the timing of recognition of a female friend as a girl friend, the no. of days the relationship can be carried on and any write down in this romantic relationship. It also provides guidance on the methods to be employed to make GF.

Scope:
This IAS applies to all GF’s except those whose father, brother, ex-boyfriends or prospective boyfriends are working in police, army, intelligence agencies or political organizations or 6+ feet tall, have muscular body and know kung fu, judo or any other marshal art.

Definitions:
The following terms are used in this Standard with the meanings specified:
LOVE is a serious mental disease, mostly found in old Indian movies, dramas and Urdu literature.

FLIRTING is the modern form of love; this disease came from Hollywood movies, new Indian movies, internet, mobile phones, and English literature.

MARRIAGE is a long term liability as a result of PAST events that is expected to be settled by increasing the population, decreasing the health and money.

GIRL FRIEND is a current asset as a result of past efforts that is probable to generate future dates, physical contact and gifts. If not properly handled may become long-term liability i.e. wife.

BOYFRIEND-SPECIFIC VALUE is the present value of the future dates that a boyfriend expects to realize from continuing use of the GF over its useful life and from its disposal to his another friend at the end of the flirting term

FLIRTING TERM is the higher of the following:
-from your first conversation till the time the GF father catches you
-from the time of your first date till your GF get married with another person ,in which case she will become your ex-GF.
-from the time of your first date till you get married with your GF, afterward it will become a suffering term.

RECOGNITION
A girl shall be recognized as a girl friend if, and only if:
(a) it is probable that future benefits associated with the girlfriend will flow to the boyfriend,
(b) no possibility of GF becoming a long term liability (wife) exists and
(c) the expenditures to be incurred (e.g. in respect of gifts, cards etc ) can be measured reliably
Female Cousins, younger sisters, and other female friends associated with the girlfriend should not be recognized. However, beautiful and bold ones should be declared in the flirting statement if and only if it is probable that they are expected to result in prospective girlfriends.

MEASUREMENT OF USEFUL LIFE OF GF
All the following factors shall be considered in determining the useful life of a GF:
(a) Expected “usage” of the girlfriend.
(b) Expected “physical” wear and tear, which depends on “operational” factors such as the number of “shifts” the GF is to be used.
(c) Technical or commercial obsolescence arising from changes in fashion or “service output” of the GF.
(d) “Legal” or similar limits on the “use” of the GF.

DERECOGNITION
The Girl Friend shall be derecognized:
1. at the end of the useful life of GF or flirting term whichever is earlier,
2. when no future benefits are expected from her or her disposal or
3. when remote possibility of GF becoming long term liability occurs.

DISCLOSURE
The flirting statement shall disclose, for each “class” of GF:
A) Total no. of GFs with:
• age of GF
• complexion, face cut
• the useful life of each GF
• email address, residential address and mobile no. of each GF
• any “special” benefits that may have been derived from the GF
B) A reliable estimate of the boy friend regarding no. of expected GFs for each class of GF.
C) A reliable estimate of the expenditures to be incurred (e.g. in respect of gifts, cards etc) for each class of GF.
D) BOYFRIEND-SPECIFIC VALUE with respect to each class of GF.

Wishing a Very Happy Birthday to My Sweet Mom.............I love You Mom

2007-08-09T02:31:00.000-07:00

09-08-2007

glitter-graphics.com

09-08-2007

HE V/S SHE ... JUST READ AND ENJOY ...

2007-08-09T02:09:00.000-07:00

Boy : Hi!didn't we go on a date once? Or was it twice?
Girl : Must've been once.I never make the same mistake twice!!!

Boy : May I have the pleasure of this dance?
Girl : No,I'd like to have some pleasure too!!!

Boy : I'd go to the ends of the world for you!
Girl : Okay,but would you stay there?

Boy : Will you come out with me this Saturday?
Girl : Sorry! I'm having a headache this weekend!!!

Boy : Go on ,don't be shy.Ask me out!
Girl : Okay,get out!!!

Boy : What would you say if I asked u to marry me?
Girl : Nothing. I can't talk and laugh at the same time!!!

Boy : Can I have your name?
Girl : why,don't you already have one?

Boy : Shall we go and see a film?
Girl : I've already seen it!!!

Boy : Do you think it was fate which brought us together?
Girl : Nah,it was plain bad luck!!!

Boy : You know I can't seem to get your face out of my mind.
Girl : Wow really, I have a similar problem I cant seem to get you out of my face!!!

Boy : When I look at your face, I can't hold my self down..
Girl : And when I look at your face I can't seem to keep my food down!

Boy : I'm a photographer I've been looking for a face like yours!
Girl : I'm a plastic surgeon .I've been looking for a face like yours!!!

BOY : I love you and I could die for you!
GIRL : How soon??

Boy : Say you love me! Say you love me!
Girl : You love me...

Boy : When we get engaged will you give me a ring??
Girl : Sure, what's your phone number??

Girl : Do you remember when you proposed to me, I was so
Overwhelmed, I couldn't speak for an hour..
Boy : Yes Darling, that was the happiest hour of my life...

Boy : Do you have a phone number I can reach you on?
Girl : Sorry, telephones are against my religion!!!

Boy : Haven't I seen you someplace before?
Girl : Yeah, that's why I don't go there anymore.

Boy : Is this seat empty?
Girl : Yes, and this one will be too if you sit down.

Boy : I'd like to call you. What's your number?
Girl : It's in the phone book.

Boy : But I don't know your name.
Girl : That's in the phone book too.

Boy : Hey, baby, what's your sign?
Girl : Do not Enter

Boy : I know how to please a woman.
Girl : Then please leave me alone.

Boy : I want to give myself to you.
Girl : Sorry, I don't accept cheap gifts.

Boy : I hope you didn't hurt yourself when fell to earth from heaven.
Girl : No, but it looks like you landed on your face!

Girl : You remind me of the sea.
Boy : Because I'm wild, romantic and exciting?
Girl : NO, because you make me sick.

My Friend

2007-08-07T02:34:00.000-07:00

glitter-graphics.com

2007-08-06T04:47:00.000-07:00

Friends are made by many acts but lost by one.

A Friend Is...

2007-08-05T22:53:00.000-07:00

Girly glitter comments from www.GirlyTags.com

"HAPPY FRIENDSHIP DAY"

2007-08-05T02:03:00.000-07:00

HAPPY FRIENDSHIP DAY to all of you

YOU'RE NEVER ALONE

2007-08-05T02:02:00.000-07:00

You're never alone, I'm always near,
When your troubled, down or blue.
All you have to do is call me,
I'm always here for you.

It doesn't matter where I'm at,
It doesn't matter when.
When you need someone to talk to,
I'm here to be your friend.

If you need someone to hold your hand,
or a hug to say I care.
If you need a shoulder to cry on,
for you I will be there.

So never think you are a burden,
when the weight gets to be to much.
You might find if look hard enough,
a good friend could be the right touch.

You're never alone, I'm always here,
through the good times and the bad.
I'm always here to be your friend,
I don't like to see you sad.

The Best of Friends

2007-08-05T02:01:00.000-07:00

The best of friends,
Can change a frown,
Into a smile,
when you feel down.

The best of friends,
Will understand,
Your little trials,
And lend a hand.

The best of friends,
Will always share,
Your secret dreams,
Because they care.

The best of friends,
Worth more than gold,
Give all the love,
A heart can hold.

A Friend Most True

2007-08-05T02:00:00.000-07:00

I need to know if you’re my true friend,
will you be by my side until the end?
Can I tell you my secrets deep,
and trust them in your heart you’ll keep?
We are neither of us without our flaws,
can you accept mine as I will yours?
I’ll be a shoulder to cry on when you’re blue,
will you be there for me when I need you?
No matter how busy I will make time for you,
if you are busy will you make time for me too?
I will take your hand and comfort your tears,
will you hold me and soothe my fears?
I will give you joy and many warm smiles,
can we share that even across many miles?
I will not forget what’s important to you,
will you remember what’s important to me too?
With you my most favourite things I’ll share,
If only I know do you truly care?
If you can accept me as I do you,
then I will know you are a friend most true.

Inflation stands at decade's highest

2007-08-01T03:37:00.000-07:00

It is now close to double-digit
Rejaul Karim Byron

Inflation rate on a point-to-point basis in June stood at a 10-year high 9.20 percent, and threatens to reach a double-digit soon due to floods and the upcoming Ramadan.
Economists suggest that the government maintain usual trading in the markets instead of trying to improve the price situation by deploying law enforcers.

Inflation came down slightly in May but it leapt by 1.15 percentage point to reach the record high in the last month of fiscal year 2006-07.

On average, it ran 7.22 percent in June compared with 7.16 percent in the corresponding period of last fiscal.

According to the Bangladesh Bureau of Statistics (BBS), the inflation on average has seen a steady rise over the last five years.

The inflation on food items increased by 1.47 percentage point in June to 9.82 percent compared with 8.35 percent in the penultimate month of the last fiscal, according to the data available.

In the same period, inflation on non-food items rose by .57 percentage point to stand at 8.34 percent. It was 7.77 percent in the previous month.

However, the rate of price increase in non-food items ranged between 4 and 6 percent in the months preceding April, the month when it crossed 7 percent mark in April.

In the wholesale and retail markets, prices of daily necessities are still very high. In last one year, prices of rice increased by 15 to 23 percent. Those rose by 4 to 11 percent in last month, according to latest data released by Bangladesh Trading Corporation (TCB).

Price of flour shot up by 34 to 54 percent and edible oil (Soybean) by 43 to 61 percent in the last 12 months. In June, flour sold at prices 14 to 19 percent higher than those in the preceding month.

Prices of other commodities too have surged during the last one year.

Sajjad Zahir, executive director of Economic Research Group, thinks that inflation rate might enter double-digit by July because of worsening flood situation.

He fears more inflationary pressures following the month of Ramadan. According to him, huge shortfall in supply is the major cause of high inflation in the recent times.

He said the recent government measures to reduce duties on imports and ease L/C opening are good moves. But to keep the supply side under control, it should withdraw the law enforcers from the markets immediately.

The traditional market chain has broken down due to intervention by the law enforces deployed for market monitoring, he said.

The government's decision to gauge the developments in the market by engaging the law enforces would not do any good to the inflation situation.

The central bank's contractionary monetary policy will not help in the long run to improve the supply side, he observed.

Zahir said that in the face of the ongoing anti-graft drive, some people might opt to send their ill-gained money abroad through hundi and after some time get it back under cover of remittances.

He believes the practice could contribute to increasing the remittance inflow adding to the inflation pressure. The government should act immediately to examine if it is happening or not.

Meanwhile, the Asian Development Bank (ADB) in its economic update for June observed that the huge remittance inflow might be one of the reasons of rising inflation.

The link between remittances and inflation in Bangladesh is not strong at all; it often results in consumption instead of investment.

"Letting markets for necessities function normally without administrative actions that cause disruption to the supply chain will also be important," the Bank said in the update released yesterday.

The central bank at a coordination council meeting last week blamed the high inflation on spiralling food prices in both domestic and international markets.

Presided over by Finance Adviser Mirza Azizul Islam, the meeting found that prices of rice in the global market shot up by 31 percent, wheat 26 percent, soybean oil 21 percent and palm by 48 percent between 2004 and 2007.

During the same period, the domestic production of food grains has increased by only 1.2 percent that is 19.5 percent short of the target.

Prime Bank

2007-08-01T03:35:00.000-07:00

Prime Bank opens branch at Ashulia
ECONOMIC REPORTER

Prime Bank Limited opened its 53rd branch at Ashulia on July 29. Azam J Chowdhury, Chairman of Prime Bank Limited inaugurated the 53rd branch as chief guest. Director, Captain Imam Anwar Hossain, former directors Md. Shahadat Hossain and Md. Abul Kashem attended the function as special guests.
M Shahjahan Bhuiyan, Managing Director of Prime Bank presided over the function. Nasiruddin Ahmed, DMD, head of new branch, Toufiqur Rahman Aiyne, executives of the bank, local elites, businessmen and dignitaries attended the function, says a press release. While inaugurating the branch, Azam J Chowdhury, Chairman of Prime Bank Limited mentioned that the healthy growth and prosperity of commercial banks largely depend on macro level economic development of the country. The mission of Prime Bank is to expand its network across the country to allow access of banking facilities to mass section of business community which will accelerate economic growth in the country.
Apart from commercial banking operation, Prime Bank Limited through its foundation is simultaneously playing a pivotal role in the society as part of its Corporate Social Responsibilities, he added. The Prime Bank Foundation aims to contribute in creating an opportunity for all to access the basic human needs, particularly healthcare and education.

BRAZIL

2007-08-01T03:30:00.000-07:00

Brazil presents 2014 WC bid
AFP, ZURICH

July 31: Brazil, the only candidate bidding to host the 2014 World Cup, on Tuesday officially presented its bid at the headquarters of world football's governing body FIFA in Zurich.
"We represent 180 million Brazilians and I am 100 percent sure that Brazil has, at 100 per cent, the capability of organising an event of this magnitude," said Romario.
The 1994 World Cup star was a member of the Brazilian delegation which was headed by Brazilian federation (CBF) president Ricardo Teixeira and included Rui Rodrigues, who played a key role in pushing forward the Brazilian candidature, and noted author Paulo Coelho.
Following the one-hour long presentation, Teixeira handed over to FIFA the 900-paged candidature dossier that was divided into four volumes.
Rio de Janeiro, and its mythic Maracana stadium, is one of 18 cities to throw their hat into the ring to host matches, but the final figure is likely to be between eight and 12 cities.
The chosen venues will be announced in 2008, if Brazil win the right to organise the event.
FIFA and the Brazilian delegation have refused to disclose the budget necessary to host the World Cup, which was last held on Brazilian soil in 1950 when the hosts lost in the final to Uruguay. A FIFA delegation headed by American Hugo Salcedo, director of FIFA's Goal project, will visit Brazil at the end of August.
The delegation, comprised of six members, will be charged with inspecting the 18 venues and to check whether the dossier "corresponds to the reality" according to the FIFA president Joseph Blatter.
World football's governing body will decide on October 30 if Brazil is to become the official organiser of the 2014 World Cup.
If Brazil fails to convince, FIFA will "renew the nomination procedure," revealed Blatter.

Pls Vote for Bangladesh

2007-08-01T03:29:00.000-07:00

The "New 7 wonder foundation" has started another campaign, named "New 7 wonders of Nature". You can nominate your own choice there. Can't we all try to nominate something from our own this time? May be we don't have something like Pyramid or Tazmahal...but this time, we have one of the greatest assets and the longest beach of the world..."Cox' s Bazar". Can't we spend few minutes from our valuable time to nominate this great natural site from our own country?

Please... at least we can try. Please fwd this appeal to everybody you know. We all can make this happen.

Here's the link: http://www.natural7wonders.com/

click on the Nomination link located at the upper left corner and type Cox's Bazar - Category: Coastline , Country: Bangladesh

Twenty One Tips !

2007-07-31T21:51:00.000-07:00

>> ONE.Give people more than they expect and do it cheerfully.

>> TWO. Marry a man/woman you love to talk to. As you get older,
their conversational skills will be as important as any other.

>> THREE.Don't believe all you hear, spend all you have or sleep all
you want.

>> FOUR. When you say, 'I love you ,' mean it

>> FIVE.When you say, 'I'm sorry,' look the person in the eye.

>> SIX. Be engaged at least six months before you get married.

>> SEVEN.Believe in love at first sight.

>> EIGHT.Never laugh at anyone's dream. People who don't have dreams
don't have much.

>> NINE. Love deeply and passionately. You might get hurt but it's the
only way to live life completely.

>> TEN . In disagreements, fight fairly. No name calling.

>> ELEVEN. Don't judge people by their relatives.

>> TWELVE.Talk slowly but think quickly.

>> THIRTEEN. When someone asks you a question you don't want to answer,
smile and ask, 'Why do you want to know?'

>> FOURTEEN. Remember that great love and great achievements involve
great risk.
>> FIFTEEN. Say 'bless you' when you hear someone sneeze.

>> SIXTEEN. When you lose, don't lose the lesson !

>> SEVENTEEN. Remember the three R's: Respect for self; Respect for
others; and responsibility for all your actions.

>> EIGHTEEN.Don't let a little dispute injure a great friendship.

>> NINETEEN.When you realize you've made a mistake, take immediate
steps to correct it.

>> TWENTY.Smile when picking up the phone The caller will hear it in
your voice.

>> TWENTY-ONE.Spend some time alone.

Enjoy your Coffee!

2007-07-29T01:07:00.000-07:00

A group of alumni, highly established in their careers, got together to visit their old university professor.

Conversation soon turned into complaints about stress in work and life. Offering his guests coffee, the professor went to the kitchen and returned with a large pot of coffee and an assortment of cups -porcelain, plastic, glass, crystal, some plain looking, some expensive, some exquisite - telling them
to help themselves to the coffee.

When all the students had a cup of coffee in hand, the professor said: "If you noticed, all the nice looking expensive cups were taken up, leaving behind the plain and cheap ones. While it is normal for you to want only the best for yourselves, that is the source of your problems and stress. Be assured that the cup itself adds no quality to the coffee. In most cases it is just more expensive and in some cases even hides what we drink. What all of you really wanted was coffee, not the cup,but you consciously went for the best cups... And
then you began eyeing each other's cups.

Now consider this:
Life is the coffee; the jobs, money and position in society are the cups. They are just tools to hold and contain Life, and the type of cup we have does not define, nor change the quality of Life we live.

Sometimes, by concentrating only on the cup, we fail to enjoy the coffee God has provided us." God brew the coffee, not the cups.......... Enjoy your coffee!"

2007-07-25T01:59:00.000-07:00

Natural Highs

2007-07-11T03:27:00.000-07:00

Think about them one at a time BEFORE going on to the next one...IT DOES MAKE YOU FEEL GOOD, especially the thought at the end.****

1. Falling in love.
2. Laughing so hard your face hurts.
3. A hot shower.
4. No lines at the supermarket.
5. A special glance.
6. Getting mail.
7. Taking a drive on a pretty road.
8. Hearing your favorite song on the radio.
9. Lying in bed listening to the rain outside.
10. Hot towels fresh out of the dryer.
11. Chocolate milkshake. (or vanilla or strawberry!).
12. A bubble bath.
13. Giggling.
14. A good conversation.
15. The beach.
16. Finding a 20 dollar bill in your coat from last winter.
17. Laughing at yourself.
18. Midnight phone calls that last for hours.
19. Running through sprinklers.
20. Laughing for absolutely no reason at all.
21. Having someone tell you that you're beautiful.
22. Laughing at an inside joke.
23. Friends.
24. Accidentally overhearing someone say something nice about you.
25. Waking up and realizing you still have a few hours left to sleep.
26. Your first kiss (either the very first or with a new partner).
27. Making new friends or spending time with old ones.
28. Playing with a new puppy.
29. Having someone play with your hair.
30. Sweet dreams.
31. Hot chocolate.
32. Road trips with friends.
33. Swinging on swings.
34. Making eye contact with a cute stranger.
35. Making chocolate chip cookies.
36. Having your friends send you homemade cookies.
37. Holding hands with someone you care about.
38. Running into an old friend and realizingthat some things (good or bad) ne ver change.
39. Watching the _expression on someone's faceas they open a much desired present from you.
40. Watching the sunrise.
41. Getting out of bed every morning andbeing grateful for another beautiful day.
42. Knowing that somebody misses you.
43. Getting a hug from someone you care about deeply.
44. Knowing you've done the right thing,no matter what other people think.

2007-07-10T03:53:00.000-07:00

Why Women Cry

A little boy asked his mother, "Why are you crying?""Because I'm a woman," she told him."I don't understand," he said. His Mom just hugged him and said, "And you never will.

"Later the little boy asked his father,"Why does mother seem to cry for no reason?""All women cry for no reason," was all his dad could say.

The little boy grew up and became a man, Still wondering why women cry.

Finally he put in a call to God. When God got on thephone,He asked, "God, why do women cry so easily?"

God said: "When I made the woman she had to be special.
I made her shoulders strong enough to carry the weightof the world, yet gentleenough to give comfort.
I gave her an inner strength to endure childbirth and therejection that many times comes from her children.
I gave her a hardness that allows her to keep goingwheneveryone else gives up, and take care of her familythrough sickness and fatigue without complaining.
I gave her the sensitivity to love her children under anyand all circumstances, even when her child has hurt her very badly.
I gave her strength to carry her husband through his faults and fashioned her from his rib to protect his heart.
I gave her wisdom to know that a good husband never hurts his wife, but sometimes tests her strengths and her resolve to stand beside him unfalteringly.
And finally, I gave her a tear to shed. This is hers exclusively to use whenever it is needed."

"You see my son," said God, "the beauty of a woman is not in the clothes she wears, the figure that she carries,or the way she combs her hair. The beauty of a woman must be seen in her eyes, because that is the door way to her heart - the place where love resides."

Boys will be boys

2007-07-03T06:52:00.001-07:00

A new lady teacher came to teach 8th standard students. As it was the first day, she gave her intro, and asked all the students to introduce themselves with name and hobby.
She said, "Let's start with the boys first."
Boys start giving their intro...First boy: "My name is John, and my hobby is to see bubble in the bathtub."

Teacher was confused to listen but said, "Interesting. Well, Ok. In fact, we must be honest in telling the hobby. And after all there is essentially a child in each of us. So it's ok John.
Yes next."
Second boy: "Myself Peter and my hobby is to see bubble in the bathtub.
"Teacher now got surprised and said, "Good. I like the spirit of supporting a friend.
Ok next."Third boy: "I'm Smith and my hobby is to see bubble in the bathtub.
"Teacher: "Guys are you joking or what? Please be sincere.
Ok next.
"This continues...and the last boy stands up "I'm Harry and my hobby is to see bubble in the bathtub."
Exhausted, the teacher said, "I don't think I will be able to teach un-grown boys for long.
Anyway, now the girls please."First girl: "I'm Julie and my hobby is to see birds." Teacher: "Good. At last I got something different. Ok next."
Second girl: "I'm Ruby and I like to collect perfumes."Teacher "Now it's like educated grown up girls. Ok~next. You sweet girl;
Yes you..."Most beautiful girl of the class:
"Mam, my name is Bubble, and my hobby is to take bath three times a day."

Sardar Ji

2007-07-02T06:36:00.000-07:00

Interviewer: what is your birth date?
Sardar: 13 th October
Which year?
Sardar: Oye ullu ke pathe _ _ _ EVERY YEAR ________________________________________
Manager asked to sardar at an interview
Can you spell a word that has more than 100 letters in it?
Sardar replied: -P-O-S-T-B-O- X. ___________________________________________
Teacher to Sardar: Write your best friend's name in English.
Sardar wrote: ' Beautiful Red Underware'
Teacher: What?
Sardar: His name is Sundar Lal Chaddi _____________________________________________
After returning back from a foreign trip, sardar asked his wife,
Do I look like a foreigner?
Wife: No! Why?
Sardar: In London a lady asked me Are you a foreigner? ___________________________________________________
One tourist from U.S.A. asked to Sardar: Any great man born in this village???
Sardar: no sir, only small Babies!!! ___________________________________________________
Lecturer: write a note on Gandhi Jayanthi So Sardar writes, "Gandi was a great man, but I don't know who is Jayanthi. ___________________________________________________
Sardar was doing experiment with cockroach, first he cut it's one leg andtold WALK. WALK. Cockroach walked. Then he cut it's second leg and told the same. Cockroach walked. Then cut the third leg and did the same. At last he cut it's fourth leg and ordered it walk! But cockroach didn't walk.Suddenly sardar said loudly, "I found it. If we cut cockroach's four legs, it becomes deaf.
___________________________________________________
On a political rally sardar was arrested. W! hy??? A woman journalist walking with a badge wrote "PRESS" and He did it.. ___________________________________________________
When sardar was traveling with his wife in an auto, the driver adjusted mirror.
Sardar shouted, "You are trying to see my wife? Sit back. I will drive. ___________________________________________________
Sardar went in a hotel. To wash hands he went to the washbasin. There he started washing the basin. Seeing this, the manager asked what was he doing. Sardar pointed towards the board " WASH BASIN "
___________________________________________________
Interviewer: just imagine you r in 3 rd floor, it caught fire and how willyou escape?
Sardar: its simple. I will stop my imagination! !!

Before marriage:

2007-07-01T00:49:00.000-07:00

He: Yes. At last. It was so hard to wait.
She: Do you want me to leave?
He: NO! Don't even think about it.
She: Do you love me?
He: Of course!
She: Have you ever cheated on me?
He: NO! Why you even asking?
She: Will you kiss me?
He: Yes!She: Will you hit me?
He: No way! I'm not such kind of person!
She: Can I trust you?

Now - after marriage -you can read it from bottom to the top ..........hehehehe

"This Is Me"

2007-06-30T22:52:00.000-07:00

This is me,
just as I am.
No fancy frills or notions,Just a woman.
I don't knowingly put on airs.
What you get is what you see.
Before I could ever be right for you
I had to first be right for me.

This is me,
I don't try to be anything more.
If a whole woman is what you seek.
Then I'm all you're looking for.
I don't have the best face Ever to be seen.
I may never become A beauty queen.
But this is me, only me.
My body may be soft, But the soul inside is strong.
I can help you carry your burdenwhen your world is feeling wrong.

I may not have much By the standards in which we live
But if my love you receivethe rest I'll easily give.
You see I have no schemes or plans.
The only weapons that could be
Is only my heart, only my soul Only my love, only me.
This is me, neither fancy nor plain
I'm no more than I need to be Steeled strength, in a gloved hand Offering love...

This is me

2007-06-28T07:54:00.000-07:00

Prospective husband: Do you have a book called 'Man, The Master of Women'?
Salesgirl: The fiction department is on the other side, sir.
-----------------------------------------------------------------------------------------
Man: Is there any way for long life?
Dr: Get married.
Man: Will it help?
Dr: No, but the thought of long life will never come.
------------ --------- --------- --------- --------- --------- --------- --------- --
Why do couples hold hands during their wedding?
It's a formality just like two boxers shaking hands before the fight begins!
------------ --------- --------- --------- --------- --------- --------- --------- --
Wife: Darling today is our anniversary, what should we do?
Husband: Let us stand in silence for 2 minutes.
------------ --------- --------- --------- --------- --------- --------- --------- --
It's funny when people discuss Love Marriage vs Arranged.
It's like asking someone, if suicide is better or being murdered.
------------ --------- --------- --------- --------- --------- --------- --------- --
It is difficult to understand GOD. He makes such beautiful things as women and then he turns them into Wives.
------------ --------- --------- --------- --------- --------- --------- --------- ----
If u r married please ignore this msg, for everyone else: Happy Independence Day
------------ --------- --------- --------- --------- --------- --------- --------- ----
Before marriage, a man will lie awake all night thinking about something you say. After marriage, he'll fall asleep before you finish.
------------ --------- --------- --------- --------- --------- --------- --------- ----
There's a way of transferring funds that is even faster than electronic banking.
It's called marriage.
------------ --------- --------- --------- --------- --------- --------- --------- ----
Girlfriends r like chocolates, taste good anytime.
Lovers r like PIZZAS, Hot n spicy, eaten frequently.
Husbands r like Dal RICE, eaten when there's no choice.
------------ --------- --------- --------- --------- --------- --------- --------- ---
Man receives telegram: Wife dead-should be buried or cremated?
Man: Don't take any chances. Burn the body and bury the ash.
------------ --------- --------- --------- --------- --------- --------- --------- ----
There was this guy who told his woman that he loved her so much that he would go through hell for her. They got married and now he is going thru hell.
------------ --------- --------- --------- --------- --------- --------- --------- ----
Last two are dam good...

Fact of life: One woman brings you into this world crying & the other ensures you continue to do so for the rest of your life!
------------ --------- --------- --------- --------- --------- --------- --------- ----

Q: Why doesn't law permit a man to marry a second woman? A: Because as per law you cannot be punished twice for the same offence!

LIFE IS EASY; ITS THE PEOPLE WHO MAKE IT DIFFICULT!

An Enthusiastic Salesman

2007-06-28T07:53:00.000-07:00

A new Vacuum Cleaner salesman knocked on the door on the firsthouse of the street. A tall lady answered the door. Before she couldspeak, the enthusiastic salesman barged into the living room andopened a big black plastic bag and poured all the cows droppingsonto the carpet. "Ma’am, if I could not clean this up with the useof this new powerful Vacuum Cleaner within seconds, I will EAT all this shit,Exclaimed the eager salesman. "Do you need chilly sauce or ketchup to eat that" asked the lady. The bewildered salesman asked, "Why ma’am"There's no electricity in the house..." said the lady.

99 SECRETS GIRLS HAVE TO KNOW ABOUT GUYS

2007-06-26T01:22:00.000-07:00

1. Guys don't actually look after good-looking girls. They prefer neat and presentable girls.

2. Guys hate flirts.

3. A guy can like you for a minute, and then forget you afterwards.

4. When a guy says he doesn't understand you, it simply means you're not thinking the way he is.

5. "Are you doing something?" or "Have you eaten already?" are the first usual questions a guy asks on the phone just to get out from stammering.

6. Guys may be flirting around all day but before they go to sleep,they always think about the girl they truly care about.

7. When a guy really likes you, he'll disregard all your badcharacteristics.

8. Guys go crazy over a girl's smile.

9. Guys will do anything just to get the girl's attention.

10. Guys hate it when you talk about your ex-boyfriend.

11. When guys want to meet your parents. Let them.

12. Guys want to tell you many things but they can't. And they surehave one habit to gain courage and spirit to tell you many things andit is drinking!

13. Guys cry!!!

14. Don't provoke(irritate) the guy to heat up. Believe me. He will.

15. Guys can never dream and hope too much.

16. Guys usually try hard to get the girl who has dumped them, and this makes it harder for them to accept their defeat.

17. When you touch a guy's heart, there's no turning back.

18. Giving a guy a hanging message like "You know what?!..uh...nevermind!" would make him jump to a conclusion that is far from what you are thinking.

19. Guys go crazy when girls touch their hands.

20. Guys are good flatterers when courting but they usually stammer when they talk to a girl they really like.

21. When a guy makes a prolonged "umm" or makes any excuses when you're asking him to do you a favor, he's actually saying that he doesn't like you and he can't lay down the card for
you.

22. When a girl says "no", a guy hears it as "try again tomorrow."

23. You have to tell a guy what you really want before he gets themessage clearly.

24. Guys hate gays!

25. Guys love their moms.

26. A guy would sacrifice his money for lunch just to get you a couple of roses.

27. A guy often thinks about the girl who likes him. But this doesn'tmean that the guy likes her.

28 You can never understand him unless you listen to him.

29. If a guy tells you he loves you once in a lifetime. He does.

30. Beware. Guys can make gossips scatter through half of the face of the earth faster than girls can.

31. Like Eve, girls are guys' weaknesses.

32. Guys are very open about themselves.

33. It's good to test a guy first before you believe him. But don'tlet him wait that long.

34. No guy is bad when he is courting

35. Guys hate it when their clothes get dirty. Even a small dot.

36. Guys really admire girls that they like even if they're not thatmuch pretty.

37. Your best friend, whom your boyfriend seeks help from about his problems with you may end up being admired by your boyfriend.

38. If a guy tells you about his problems, he just needs someone tolisten to him. You don't need to give advice.

39. A usual act that proves that the guy likes you is when he teases you.

40. A guy finds ways to keep you off from linking with someone else.

41. Guys love girls with brains more than girls in miniskirts.

42. Guys try to find the stuffed toy a girl wants but would unluckily get the wrong one.

43. Guys virtually brag about anything.

44. Guys cannot keep secrets that girls tell them.

45. Guys think too much.

46. Guys' fantasies are unlimited.

47. Girls' height doesn't really matter to a guy but her weight does!

48. Guys tend to get serious with their relationship and become toopossessive. So watch out girls!!!

49. When a girl makes the boy suffer during courtship, it would behard for him to let go of that girl.

50. It's not easy for a guy to let go of his girlfriend after theybroke up especially when they've been together for 3 years or more.

**51. You have to tell a guy what you really want before gettinginvolved with that guy.

52. A guy has to experience rejection, because if he'stoo-good-never-been-busted, never been in love and hurt, he won't be matured and grow up.

53. When an unlikable circumstance comes, guys blame themselves a lot more than girls do. They could even hurt themselves physically.

54. Guys have strong passion to change but have weak will power.

55. Guys are tigers in their peer groups but become tamed pussycats with their girlfriends.

56. When a guy pretends to be calm, check if he's sweating. You'llprobably see that he is nervous.

57. When a guy says he is going crazy about the girl. He really is.

58. When a guy asks you to leave him alone, he's just actually saying,"Please come and listen to me"

59. Guys don't really have final decisions.

60. When a guy loves you, bring out the best in him.

61. If a guy starts to talk seriously, listen to him.

62. If a guy has been kept shut or silent, say something.

63. Guys believe that there's no such thing as love at first sight,but court the girls anyway and then realize at the end that he iswrong.

64. Guys like femininity not feebleness.*

65. Guys don't like girls who punch harder than they do.

66. A guy may instantly know if the girl likes him but can never be sure unless the girl tells him.

67. A guy would waste his time over video games and basketball, the way a girl would do over her romance novels and make-ups.

68. Guys love girls who can cook or bake.

69. Guys like girls who are like their moms. No kidding!

70. A guy has more problems than you can see with your naked eyes.

71. A guy's friend knows everything about him. Use this to your advantage.

72. Don't be a snob. Guys may easily give up on the first sign ofrejection.

73. Don't be biased. Try loving a guy without prejudice and you'll be surprised.***********

74. Girls who bathe in their eau de perfumes do more repelling thanattracting guys.

75. Guys are more talkative than girls are especially when the topicis about girls.

76. Guys don't comprehend the statement "Get lost" too well.

77. Guys really think that girls are strange and have unpredictabledecisions but still love them more.

78. When a guy gives a crooked or pretentious grin at your jokes, he finds them offending and he just tried to be polite.

79. Guys don't care about how shiny their shoes are unlike girls.

80. Guys tend to generalize about girls but once they get to knowthem,they'll realize they're wrong.

81. Any guy can handle his problems all by his own. He's just toostubborn to deal with it.

82. Guys find it so objectionable when a girl swears.

83. Guys' weakest point is at the knee.

84. When a problem arises, a guy usually keeps himself cool but isalready thinking of a way out.

85. When a guy is conscious of his looks, it shows he is not good atfixing things.

86. When a guy looks at you, either he's amazed of you or he's criticizing you.

87. When you catch him cheating on you and he asks for a second chance,give it to him. But when you catch him again and he asks for another chance,ignore him.

88. If a guy lets you go, he really loves you.

89. If you have a boyfriend, and your boy best friend always glances at u and it obviously shows that he is jealous whenever you're with your boyfriend, all I can say is your boy best friend loves you more than your boyfriend does.

90. Guys learn from experience not from the romance books that girls read and take as their basis of experience.

91. You can tell if a guy is really hurt or in pain when he cries infront of you!

92. If a guy suddenly asks you for a date, ask him first why.

93. When a guy says he can't sleep if he doesn't hear your voice even just for one night, hang up. He also tells that to another girl. He only flatters you and sometimes makes fun of you.

94. You can truly say that a guy has good intentions if you see himpraying sometimes.

95. Guys seek for advice not from a guy but from a girl.

96. Girls are allowed to touch boys' things. Not their hair!

97. If a guy says you're beautiful, that guy likes you.

98. Guys hate girls who overreact.

99. Guys love you more than you love them if they are serious in your relationships.

Jhuma's Diary

What to ask in a job interview?

Australia Election-21 st August 2010

Finance Bill 2010-Bangladesh

Football history in Brazil

Details of ICAEW Exam & Membership for ICAB Members

Australian History

Happy Birthday to Tashin & Yusha (my Nephews )

Recipe of chocolate cake

True Meaning of Christmas

Zakat: An Effective Instrument for Elimination of Proverty

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Recipe of Tandoori Roti

Enterprise resource planning (ERP)

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BEHIND THE GLOBAL MARKETS’ MELTDOWN

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Vote for Cox's Bazar & Sundarban

About the Chartered Accountants

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How to glitterfy image?

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Country faces severe dearth of chartered accountants

Happy Father's Day

Weeding Experience

They deserve to be happy

Coastal TreatDiscovering a new Cox's Bazar

The History of Valentine's Day

He Said

Victory Day-Dawns in the Dusk

Hatkora Lemons

Pop up

Ode to resilience

Finding the right furniture

Kindled Candles

Guardian Angel on the Job

Have Fun

Mother

Banking Tips

Cool cold cures

Friends!

Fighting bad cholesterol

Tips

Scrumptious delights of Bailey Road

SARDAR JOKES

EID MUBARAK

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Life By Farina

Instant Bread Pizza

A True Test of Asia

Hair Cut

Multiple intelligences

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Perfect Fried Chicken

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What's cooking?

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Two moon on 27 August*

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Wishing a Very Happy Birthday to My Sweet Mom.............I love You Mom

HE V/S SHE ... JUST READ AND ENJOY ...

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A Friend Is...

"HAPPY FRIENDSHIP DAY"

YOU'RE NEVER ALONE

The Best of Friends

A Friend Most True

Inflation stands at decade's highest

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BRAZIL

Pls Vote for Bangladesh

Twenty One Tips !

Enjoy your Coffee!

Happy BirthDay

Natural Highs