Mehta Automobiles Essay Example for Free

Mehta Automobiles Essay In 1980, Mr. Sanat Mehta joined Standard Automobiles of Ahmedabad as a mechanic. In appreciation of his excellent work, he was soon promoted to the post of chief mechanic. Mr. Mehta’s professional ability, his pleasing manners and sense of responsibility endeared him to the customers of Standard Automobiles to such an extent that some of them persuaded him to commence his own automobile repair workshop. One of them persuaded him to commence his own automobile repair workshop. One customer, Mr. Nitin Shah offered to rent a part of his godown situated in a busy street of Ahmedabad city. Another customer, Mr. Mohan Kapoor, the local manager of a large bank mentioned that a loan of up to Rs. 100,000 could be made available to him under the scheme for financing small business. After some discussion with members of his family, Mr. Mehta decided to commence an automobile service and repairs workshop under the name of Mehta Automobiles. For this purpose, he invested Rs. 50,000 from his past savings and accepted Mr. Shah’s and Mr. Kapoor’s offers. A part of the amount was deposited in the bank in the name of Mehta Automobiles. The enterprise had a good start, thanks to the patronage of some old customers of Standard Automobiles. Mr. Mehta publicized his operations by displaying cinema slides in selected local cinemas and soon his workshop became well known in that area. In the beginning, Mr. Mehta did all the work of the mechanic, helped by two assistants recruited at the time of the commencement of the business. Soon he added a spare parts selling section to his business as this was quite a profitable associated activity. In this, he was helped by his son Mr. Rajendra Mehta who also assisted him in collection of cash from debtors. During his service at Standard Automobiles, Mr. Mehta had come to know very well some wholesalers of service materials, such as tools, stores and spare parts. This helped him in buying such material on credit. However, most of the other purchases particularly spare parts and practically all his sales were on cash basis. Because of the relatively small extent of credit transactions, Mr. Mehta had not thought of maintaining formal accounting records, as he had felt that increases in cash balance would adequately indicate the profit earned by him. All cash received was deposited in the bank account, and expenses and payments were recorded in a notebook. Mr. Mehta occasionally experienced some difficulty in recording transactions which did not result in direct sales. For instance, when his personal car was overhauled, involving considerable use of his mechanics’ time as well as spare parts costing about Rs. 15000 he was not sure how it should be recorded. He finally decided that since the garage was owned by him no adjustments need be made for this transaction. Rapid expansion of his business compelled Mr. Mehta to hire four new assistants and two mechanics. He also recruited a part-time salesman for spare parts selling. Mr. Mehta continued to attend personally to purchases, collections and other administrative aspects of business. A small section of the workshop premises was set apart for office purposes. The office was simply furnished with a table, three chairs, a filing cabinet and also a telephone. Spare parts, stores, tools etc. , and other supplies which were formerly stored in a small room at his residence, were now stored in steel racks in a section of the workshop. Mr. Mehta soon came across and advertisement that appeared in the local newspaper. A well-known automobile company of Bombay was looking for a good automobiles service shop owner, who would be willing take up the sole selling agency of their cars and spare parts in Gujarat. Mr. Mehta applied for this agency as he was advised by his friends in business circles that such an agency would be a profitable proposition. However, he was puzzled by two conditions which were imposed in awarding this agency. According to the first condition, the agent had to obtain a certificate from his bank to the effect that a minimum balance of Rs. 500,000 was maintained in the business account. Secondly, the agent was required to send to the principal, periodic statements showing the current financial position of the business and the business results in the immediate past period. Mr. Mehta was duly assigned the sole selling agency for the Gujarat on the basis of excellent reports received by the principal from local businessmen. For fulfilling the first condition, Mr. Mehta saw Mr. Kapoor, the Bank agent. After discussions with Mr. Mehta, the Bank agent agreed to grant Mr. Mehta a further loan of Rs. 500,000. He asked Mr. Mehta, to submit a statement showing the current position of his business so that he could process the loan application. Mr. Mehta mentioned that so far he had not maintained any regular accounts. The maintenance of such records required specialized knowledge which he did not possess and he felt hiring an accountant would increase his costs which he could not afford in his competitive business situation. Mr. Kapoor said that systematic accounting records would be a necessity, if Mr. Mehta wanted to expand his business and fulfill the operational requirements like bank borrowing, credit purchases as well as legal requirements to payment of tax. The same evening Mr. Mehta saw Mr. Ashok Lal, a friend who was the Chief Accountant of a local textile mill. He expressed to Mr. Lal his desire to start keeping systematic accounting records and requested him to prepare for him a statement showing the assets and liabilities of his business. He also supplied to Mr. Lal the necessary information to enable him to prepare the required statement. Mr. Lal also explained to Mr. Mehta how a â€Å"Profit and Loss Analysis† could be prepared so that Mr. Mehta could be more accurately measure the results of his business performance. He prepared a list of various statements that Mr. Mehta should arrange to obtain periodically from his subordinates for maintaining his accounting records. Questions for consideration 1. Mr. Mehta mentioned that. i) he could not have systematic accounting records because he did not possess specialized accounting skill; and ii) keeping such records would mean increase in costs, which he could not afford. How would you respond to these comments? 2. What information would Mr. Lal require for preparing the financial statement? 3. What items would you expect to find in the statements of financial position and profit and loss analysis relating to Mr. Mehta’s business? 4. What records would Mr. Mehta require to maintain for controlling his business activities?

Virginia Woolfs Mrs. Dalloway Essay -- Virginia Woolf Dalloway Essays

Virginia Woolf's Mrs. Dalloway â€Å"Imagination is the one weapon in the war against reality.† -Jules de Gaultier Set just after one of England’s worst tragedies, Virginia Woolf’s 1925 novel Mrs. Dalloway is a vivid picture of the effects of World War I on London’s high society, often in glaring contrast to the effects of shell shock suffered by war veteran Septimus Smith. For members of high society, the War’s impact is largely indirect, mainly affecting their conversations at posh social functions. Although the war has had little impact on these people, some strive to develop a deeper understanding of the War’s main consequence: death. For Septimus, who has endured the direct impact of the War as a soldier, however, the memories and traumas of the War are more real than the peaceful life to which he has returned. At the urgent pleas of his wife, doctors unsuccessfully attempt to help him regain the blissful ignorance of war that he once had. Woolf illuminates a perpetual clash between those who merely understand the War as a continuing news story, and Se ptimus, who knows it as a frightening reality. For Clarissa and others in her elite world of parties and politics, the treaty has been signed and the War is over, clean and simple. â€Å"Except,† Clarissa notes generously, â€Å"for some one like Mrs. Foxcroft at the Embassy last night eating her heart out because that nice boy was killed and now the old Manor House must go to a cousin; or Lady Bexborough who opened a bazaar, they said, with the telegram in her hand, John, her favourite, killed; but it was over; thank Heaven—over† (4-5). It is significant to observe that even these close connections are extremely rare for the upper-class populace. The fact that Clarissa ha... ... â€Å"cure Septimus at once† from his true ailment (81). Through an abundance of human thoughts and interactions, Woolf has created a meticulous juxtaposition of Septimus against society or human nature in order to emphasize the self-absorption and desire for conformity of London society. Londoners’ understanding of the War and its fatalities is often specifically and immediately related back to themselves, used for entertainment or to ease their own fears of death. Their â€Å"treatment† of war-related illness is unfailingly for the benefit of England’s successful, if gilded, image at large. Woolf has, therefore, illustrated England’s proud display of personal advantage for all who conform to Sir William’s â€Å"sense of proportion† by exposing the hardships that befall those who do not. Work Cited Woolf, Virginia. Mrs. Dalloway. Orlando, FL: Harcourt, Inc., 2005.

Appropriate Needs Assessment For a Social Intervention Program

In the pre-planning stages of any social intervention project, a basic needs assessment of the target group or population should be conducted first to determine priority areas for intervention and draw up benchmark data and indicators for reference during planning, implementation, monitoring and post-implementation phases. Furthermore, according to Acosta et. al, â€Å"Conducting needs assessment research is a rational way to examine the effectiveness of social programs† (Acosta, 343). A needs assessment basically consists of several benchmark data gathering activities that would require collection of primary and secondary data and other forms of data gathering, like focused group discussions.   Some even require several or multi-level studies to come up with the benchmark results, like that of an assessment process conducted in the State of Pennsylvania. To quote: â€Å"The process was designed to use a seven-step procedure incorporating qualitative and quantitative data collection strategies† (Daly, 95).   Hence, depending on the needs and scope of an intended intervention, strategies for benchmark data gathering in establishing needs assessment output should be pre-designed. A needs assessment usually focus on a group of people or population in a given environment.   For example, the needs assessment from Pennsylvania stated focused on â€Å"Individuals with developmental disabilities who present challenging behaviors create significant issues for families and service delivery systems that provide support† (Daly, 95). How does one go about specifying the extent of a problem? The results of a needs assessment study identifies several opportunities for addressing the problem and gives an insight on how best to attack or implement the program to address the conflict or problem in a given population group in a specified environment.   There are strategies and methodologies by which the problems or needs for social intervention can be identified and addressed.   One such approach is the SWOT Analysis or the identification of the Strengths, Weaknesses, Opportunities and Threats present in the environment and in profiling all the stakeholders affected in the proposed or planned social intervention program. Elaborate on the difficulties associated with defining and identifying the targets of interventions. How might we describe the target populations of social interventions? Not one social intervention program can boast of a 100% foolproof plan that will ensure a definitive path for success or capture and identify for sure the appropriate beneficiaries of a social intervention project.   In every intended project, it has been a lesson in the past that planning should be bottom up and not the other way around.   Instead of a project identified and a benchmark study scheduled just to fit into the â€Å"prerequisite† for approval of the intervention program, the process should be reversed. One frequent mistake adapted by governments or non-profit organizations, in identifying target populations for a social intervention program. is having a â€Å"ready made program† and trying to find a beneficiary for the identified program.   The environment and community setting plus other nuances other than a pre-targeted population should be considered first, and then the intervention program, later to be identified in an appropriately processed needs assessment.   Otherwise, if the social intervention program has already been prescribed even before consulting what the target population needs and what the community or environmental setting dictates, then the intervention program has already failed even before it has begun. Works Cited: Acosta, O., and Toro, P. (2000). Let's Ask the Homeless People Themselves: A Needs Assessment Based on a Probability Sample of Adults. American Journal of Community Psychology, Vol. 28, 343. Daly, D., Kvarfordt, C., Malatchi, A., Shannon, P., Yoder, T. (2001).   Capacity for Statewide Implementation of Positive Behavior Supports: A Needs Assessment Strategy. Journal of Positive Behavior Interventions, Vol. 3, 95.   

Aspects Of The Arthurian Romance In Sir Gawain And The...

Romantic works of the Arthurian age have existed over a number of eons tracing back to quite a number of languages native to the writers that immortalized the tales, this including Welsh, English, French, German, Spanish, Italian, Dutch and Scandinavian. Medieval romance is defined by the ideals that stood out from the tales including the romance, honor, loyalty and the moral authority as well as it explicated the social order which left a lot to be desired of the position of feminism in the society. Marie de France perhaps the only female write of her time has quite a number of Arthurian tales to her name up to including Equitan, Le Fresne, Bisclavret, Larval, Yonec, Laustic, Chaitivel and Chevrefoil. Her two works, Lanval and†¦show more content†¦Ã¢â‚¬Å"Love, she said, I admonish you now, I command and beg you, do not let any man know about this...†. Women although generally seen as the weaker sex always garnered a subliminal wand of control over their men. The romantic tales also apparently make it is oblivious of what the medieval concept of what the feminine figure represented and the role they played in the society. In the medieval literature, the role played by female often is a representation of many familiar traits and characteristics which the society still preserves. The issue of beauty, grace, attractiveness, loyalty and honesty almost completely exemplify the powerful attributes of women in both present and in the past. In medieval literature it separates the traits of women into distinct roles of women in the society. Women are seen to be the greatest gift to mankind revealing every thing that is good, beautiful and pure in the life. They are portrayed to share earnest love and pure honesty. Here Marie de France depicts her characters so. In Lanval and Cheverefoil the female characters are true to what their convictions, eliciting the deep feelings like love and loyalty regardless of the insinuated repercussions. Women were seen as possessions of their men and were thus required to show loyalty. This is what the writers sought to capture whether compelled or not the female characters espoused loyalty. In Marie de FranceShow MoreRelatedEssay about A Comparison of Arthurian Legend in Various Stories960 Words   |  4 PagesNielsen Friday November 19, 2010 A Comparison of Arthurian Legend in Various Stories Arthurian legend was a genre many writers used in Chaucer’s day. It is a story made of romances, heroism, and ballads mostly about Arthur’s chief knight Sir Gawain who was mainly a man of social and ethical virtue. Often time’s Arthurian legend is a story of a knight who fights the bad guy, learns a lesson, saves the day and get’s the girl. 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