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mohalicareerpoint12 · 2 months ago

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Tally ERP 9 Course Near Me in Mohali: Your Guide to the Best Institutes

If you are searching for the best Tally ERP 9 course near me in Mohali, you're on the right path to advancing your career in accounting and financial management. Tally ERP 9 is one of the most widely used accounting software programs in India, designed to meet the growing needs of small and medium businesses (SMEs). It is used to manage accounting, inventory, payroll, GST, taxation, and more.

In this blog, we’ll explore why learning Tally ERP 9 is essential, what to expect from a comprehensive course, and the best training institutes in Mohali where you can master this software.

Why Learn Tally ERP 9?

Tally ERP 9 is an essential tool for professionals in finance and accounting. Here are some of the key reasons to learn Tally ERP 9:

Complete Business Solution: It covers multiple aspects of business management including accounting, inventory, payroll, and taxation.

GST Compliance: Tally ERP 9 is widely used for GST calculations, filing, and compliance, making it an important tool for businesses.

Career Growth: Mastering Tally ERP 9 opens up job opportunities in accounting, finance, and taxation across industries.

User-Friendly Interface: It’s easy to learn and use, which makes it a preferred choice for small and medium enterprises.

Wide Industry Usage: Tally is used across various sectors like retail, manufacturing, services, and education.

What to Expect in a Tally ERP 9 Course?

Before enrolling in a Tally ERP 9 course near you in Mohali, ensure that the curriculum is comprehensive, covering both basic and advanced features. A complete Tally ERP 9 course will typically include the following topics:

1. Introduction to Tally ERP 9

Overview of Tally ERP 9 software

Installation and licensing process

Tally interface and navigation

Creating and managing companies in Tally

2. Accounting with Tally

Recording transactions

Ledger creation and management

Creating and managing vouchers (Payment, Receipt, Sales, Purchase, etc.)

Preparing trial balance, profit & loss account, and balance sheet

3. Inventory Management

Stock item creation

Managing stock categories and stock groups

Recording inventory transactions

Inventory reports and valuation

4. Taxation in Tally ERP 9

GST setup in Tally ERP 9

Creating GST-compliant invoices

Filing GSTR-1 and GSTR-3B

TDS and TCS management

5. Payroll Management

Employee creation and payroll setup

Salary, allowances, and deductions configuration

Generating payslips and payroll reports

EPF and ESI compliance

6. Advanced Tally Features

Cost centers and cost categories

Multi-currency management

Budgets and scenario management

Audit and security controls

7. GST in Tally ERP 9

GST registration process

GST calculation and reporting

Input tax credit management

Creating GST returns in Tally

8. Job Placement Assistance

Resume building

Interview preparation

Job placement support

Top Tally ERP 9 Institutes Near You in Mohali

Here are the top-rated Tally ERP 9 training institutes in Mohali that offer comprehensive courses for students and professionals:

1. Mohali Career Point (MCP)

Mohali Career Point is a leading institute offering a complete Tally ERP 9 with GST course. Their curriculum is designed for beginners and professionals, ensuring you get a deep understanding of all features of Tally ERP 9.

Course Highlights:Complete Tally ERP 9 with GST training

Practical sessions on taxation, payroll, and inventory

Real-world projects and case studies

Certification upon course completion

Job placement assistance

Mode: Classroom and online

Duration: 2-3 months

Certification: Tally ERP 9 with GST certification

Contact: +91 7696 2050 51

2. Tally Academy Mohali

Tally Academy Mohali provides specialized training in Tally ERP 9 with a focus on real-world application. This institute is known for its industry-relevant training modules and experienced faculty.

Course Details:Hands-on training in Tally ERP 9

GST integration and compliance

Payroll and inventory management

Certification and job assistance

Mode: Online and offline

Contact: +91 9876 5432 10

3. ABC Institute of Technology

ABC Institute of Technology offers a well-structured Tally ERP 9 course that covers all aspects of accounting, taxation, and payroll. This institute is ideal for working professionals who need flexible class timings.

Course Overview:Tally basics and advanced features

GST compliance and reporting

Financial statements preparation

Job assistance and certification

Mode: Classroom and virtual classes

Contact: +91 8765 4321 09

4. Tally Pro Academy

Tally Pro Academy focuses exclusively on Tally ERP 9 and related accounting software. Their Tally ERP 9 course is comprehensive, covering all the critical features required to manage a business effectively.

Course Features:Complete training in Tally ERP 9

GST, TDS, and payroll management

Practical learning with real-world case studies

Certification and placement support

Mode: Online and offline classes

Contact: +91 9987 6543 21

Benefits of Learning Tally ERP 9 in Mohali

Affordable Fees: Compared to larger cities, Tally ERP 9 courses in Mohali offer high-quality training at lower costs.

Expert Trainers: Mohali has several top-notch institutes with trainers who are industry experts in accounting and finance.

Job Opportunities: The growing business environment in Mohali provides ample job opportunities for individuals skilled in Tally ERP 9.

Practical Learning: The institutes in Mohali focus on hands-on learning through real-life projects and case studies, ensuring you gain practical experience.

Career Opportunities After Tally ERP 9 Training

After completing a Tally ERP 9 course, you can explore a variety of career paths, including:

Accounts Executive

Accountant

Senior Accountant

Finance Executive

Tally Operator

GST Practitioner

Payroll Executive

With the growing need for financial management and compliance, Tally ERP 9 professionals are in demand across industries.

#Tally ERP 9 #Tally ERP 9 in mohali

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probablyok1 · 2 years ago

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Okay, stupid challenge time; LIST THE DUMBEST headcannons you have for any characters in any of your fandoms (i.e; Hatchetverse/starkid, Club penguin, goosebumps, etc)

Thank you anon for this delightful challenge.

-There is a Hatchetfield timeline in which Ziggs's plan to get a bunch of dogs to chase away the weed birds actually happened. In this timeline, every dog in hatchetfield has telekinetic powers, but as Ziggs suspected, they are surprisingly chill. The worst they've done is get dog treats off the counter using their new abilities.

-Blinky and Bill Cipher from Gravity Falls once fistfought eachother while invading the subconscious of a human. There can be only one sadistic people-watching god with a B name in this mindscape.

-Those who possess the gift are subject to many dangers, we know that well.... but also, some forms of the gift make for a really authentic cosplay. There's a subsection of those with the gift who would much rather dress as their favorite superhero than fight as rich people watch.

-In Goosebumps, a curse is automatically placed upon everyone between the ages of ten and thirteen. This curse makes you 98% more likely to encounter a supernatural entity than at any other age.

-Furthermore; kids who do not experience the supernatural (or don't have a friend/relative/neighbor who did) are the supernatural entity. Looking at you, Hannah.

-In the movie universe, Curly and Slappy have a rivarly, due to both being Goosebumps mascots. Slappy doesn't actually care much about the rivalry, he just uses it as an excuse to cause mischief. Curly, on the other hand, will never forgive Slappy for replacing him, or for his constant "ribbing." Get it because- because he's a- he's a sk- he's a skele-

-The Sugar Bowl from A Series Of Unfortunate Events doesn't contain sugar, or a medusoid mycelium cure, or VFD secrets, or anything else that people have theorized. What it actually contains is that rootbeer float Lemony was looking for during All The Wrong Questions.

-The kids who attended Prufrock Preparatory school brag about how they met "the Baudelaire murderers." The stories they've told get more and more far fetched as time goes on, and the stories get passed down each year. Ten years from The Austere Academy, kids are talking about how Sunny Baudelaire once ate the gym coach's leg in front of the entire school. It's an awful, elongated game of telephone that will continue in Prufrock until the school inevitably gets shut down for its unethical rules.

-Herbert P. Bear from Club Penguin is in terrible debt. Building elaborate lairs and then abandoning them really eats into your wallet. He has yet to pay his debts and most likely never will.

-In addition to the headcanon above, Herbert does not pay his taxes. Who's gonna stop him? The EPF? They can't even arrest him for his several other crimes.

-Most disputes on the island are settled by dance battle. Disagreement about the property line between igloos? Dance battle. Divorce settlement? Dance battle. Tax evasion? Well, typically that's handled in the courts since it's not really a dispute, but since I know Herbert would absolutely hate it, we're settling it with a dance battle!

-If you cuss in the Club Penguin universe you instantly vanish from reality. All that's left behind is a giant floating orange sign that says "oops! You said a bad word! Your life account is now banned for: forever." That's why the alternative "grub" was cultivated, so penguins wouldn't have to worry about the hellish floating sign of doom.

So yep, those are some of my sillier headcanons. Enjoy!

#ask #challenge #headcanons #silly headcanons #hatchetfield #starkid #goosebumps #club penguin #a series of unfortunate events #asoue #nightmare time 2 spoilers #a series of unfortunate events spoilers

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architectuul · 4 years ago

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FOMA 45: International Style, Structure and Space

Guillermo Dürig selected five projects for this month’s FOMA. Cases are part of the International Style in North America and Europe, which share modernist principles of volume, regularity and flexibility. Their large-scale structures offer various solutions for public programs creating new spatial typologies and constructive synergies while transcending the classic disciplines of architecture and engineering with specific and unique solutions.

Morphological implementation of the large - scale structure in the context of the city. | Collage MvdR office, © MoMA, New York, scanned from: Phyllis Lambert, Mies van der Rohe in America, Montréal and New York 2001, p. 462.

The two-tone aluminium panels make the structure of the Chicago Convention Hall Project. | Model MvdR office, © MoMA, New York, scanned from: Phyllis Lambert, Mies van der Rohe in America, p. 473.

The entire hall of the Chicago Convention Hall Project rests on the peripheral pillars. | Drawing MvdR office, © MoMA, New York, scanned from: Phyllis Lambert, Mies van der Rohe in America, p. 467.

Mies van der Rohe created his Chicago Convention Hall Project (1953-54) in which the clear-span roof shelter of 219,45x219,45 m creates a polyvalent hall defining a universal space able to host 50’000 seated people and a sports arena or an exhibition space. The exposed structure is engineered as a non-hierarchical two-way truss system resting on punctual supports, aiming for greatest purity following Mies’ ideal: “Construction not only determines form but is form itself.” [1] The composition of the façade is directly derived from the trusses and cladded with different tonalities of insulated aluminium panels, making its constructive logic of the buildings main expression. The hall itself, as the largest of four buildings, sits in the centre of a plane field, flanked by smaller box-shaped volumes in a typical Miesian composition. There is no need for spatial or morphological mediation to the surrounding city as stated by Mies: “A Hall of this dimension doesn’t depend on its environment: it creates its environment.”[2]

The second case is a student Master Thesis by Emmanuel Glyniadakis, entitled A sports centre (1964) under the supervision of Myron Goldsmith, Fazlur Kahn and Davis Sharpe. A minimal structure defines the space for an arena, a track with field area, a swimming pool and a flexible area for diverse sporting activities under an 810-foot-square (246,88x246,88 m) roof.

A minimalistic architecture shelters various functions. | Photo © Charles Reynolds, scanned from: Myron Goldsmith; Werner Blaser (Ed.), Buildings and Concepts, New York 1987, p. 153.

Functions as detached elements on a plane grid. | Photo © Charles Reynolds, scanned from: Werner Blaser (Ed.), Buildings and Concepts, p. 152.

Ground level with different sports arenas in the open space. | Plan © Emmanuel Glyniadakis, from: Werner Blaser (Ed.), Buildings and Concepts, p. 151.

The steel structure consists of a two-way grid with a height of 5,18 m and rests on nine pillars. While the grandstands in the convention hall are sunk into the ground, the project arranges the different elements like furniture objects on a plane field, creating a formal composition. A glazed wall along the roof’s periphery seamlessly shelters the program with the public space expanding as a continuous grid from the inside to the outside. The project’s architectural expression is characterised by the minimal and consequent expression of the structure and its programmatic infills.

Franz Füeg has created a grid based on the dimension of 1,68 m served as basis for the church’s strict modularity and final dimensions of 37,3m by 25,6m. The facade of the St. Pius Church in Meggen (Switzerland) consists of steel profiles, which don’t only hold the marble panels in place, but also support the main structure made out of filigree and custom-made trusses.

Overview over the church, the bell tower and adjacent buildings for the parish (left). | Photo: Archives de la construction moderne (ACM), EPF Lausanne, taken from: Kunst + Architektur in der Schweiz, 56, 2005, p. 56.

The 28mm thick Pantelikom marble from Athens filters the daylight and illuminates the space evenly. | Photo © Archives de la construction moderne (ACM), EPF Lausanne, from: Kunst + Architektur in der Schweiz, 2005, p. 57.

Diagonal wind bracings in the four corners stabilize the structure. The sloping topography of the site exposes a concrete base acting as a precise and sober volume for the lightweight church to sit on. The industrial use of steel as well as the project’s modularity bases on what Füeg had conceptually described as “start building a church as if it would be a factory.” [3]

The floor plan of the church and its repetitive grid. | Scanned from: Jürg Graser, Gefüllte Leere, Zürich 2014, p. 217.

The translucent marble panels shine outward during the night and light the hall subtly during daytime, creating a volume of light. The non-industrial trusses excluded, the constructive excellence, the rigorous execution of the details as well as the exposed structure are consciously derived from Mies’ idea of the symbiosis of architecture and construction.

A weightless roof hovering above a glass volume. | Photo © Arne Jacobsen, Royal Academy of Fine Arts Library, collection architectural drawings, scanned from: Carsten Thau, Kjeld Vindum, Arne Jacobsen, Copenhagen 2001, p.454.

The Sports hall for the City of Landskrona (Sweden) by Arne Jabcobsen consists of a rectangular roof of 52x92 m, a podium elevated 20 cm over the ground and a transparent glass wall in-between. In order to remove every vertical sensation and reinforce the horizontal character, the columns are shifted to the inside of the hall and split in two.

The ball field and the bleachers as depression in the plinth. | © Dissing + Weitling’s archives, from: Carsten Thau, Kjeld Vindum, Arne Jacobsen, p.457.

In order to remove every vertical sensation and reinforce the horizontal character, the columns are shifted to the inside of the hall and split in two. The structure and the technical installations are hidden above a suspended ceiling, turning the roof into an abstract apparatus, breaking with Mies’ ideology of the structure as the main space defining element. The focus shifts from the construction to the volume. [4]

Like furniture elements, two wooden boxes stand inside the open space. | © Arne Jacobsen, from: Carsten Thau, Kjeld Vindum, Arne Jacobsen, p.454.

A ball field with its bleachers is sunk into the podium, two wooden pavilions house ancillary rooms. The wardrobes as well as the technical areas are inside the podium. While the architectural language and spatial organization still roots in the International Style, a new facet emerges as the expression shifts to “[…] a dematerialized architecture, an architecture without gravity. The dream of a hovering plane” as described by Thau and Vindum.[5]

The freestanding, multifunctional concrete oval bowl of the The Memorial Coliseum’s sports arena is wrapped in a 360-foot-square (109,72x109,72m) box. The four reinforced concrete columns are shifted into the inside and are totally independent from the arenas’ structure as well as the façade, offering a clear height of 10,97m.

Filigree pavilion resting on an elevated plinth. | Photo © Julius Shulman, SOM

Cantilevered steel trusses are optimised in height and width according to the spans and hidden together with the technical ducts above a false ceiling following Jacobsen’s strategy of prioritising the space itself.

Circulation space between stadium and façade. | Photo © Art Hupy

While the spectators access the stadium from the parking lot through the glazed public area surrounding the oval, a plinth containing the restricted program is introduced.

Access level of the spectators. | Plan © SOM

Being surrounded by a new artificial embankment, the glass pavilion appears to hover over the terrain. Staff and athletes access it through precise incisions in the ascending slope. The minimal architectural expression is characterized by the conceptual tour de force between the abstractness of the shell and its sculptural content.

---

FOMA 45: Guillermo Dürig

Guillermo Dürig is a swiss architect based in Zurich. He graduated from the Swiss Federal Institute of Technology in Zurich (ETH) obtaining his diploma in 2013. After interning at Juan Navarro Baldeweg in Madrid in the years 2009-10, Guillermo joined Jean-Pierre Dürig’s practice in 2013 and becoming the head of DÜRIG AG in 2021. The main interest of the office lies in the development of radical and conceptual projects, as well as in the execution of public buildings and large-scale infrastructures. In 2015 Guillermo co-organized the summer school ‘MAU’ in Motovun (Croatia). From 2016-19 he worked as a teaching assistant at the chair of Marc Ang��lil at the ETH, being in charge of organization of the semester on Madrid and Porto. Additionally, he has been a guest critic at the ETH as well as at the ZHAW. His works have been featured and exhibited in various specialized media.

Notes:

Mies van der Rohe, lecture, Chicago occasion and date unknown, quoted after: Fritz Neumeyer, Mies van der Rohe on the Building Art. The Artless Word, Cambridge 1991, p. 325.

Mies van der Rohe, undated typescript, probably prior to 11 November 1953, quoted after Phyllis Lambert, Mies van der Rohe in America, Montréal and New York 2001, p. 463.

Franz Füeg, Gedanken zum Kirchenbau, in: Bauen + Wohnen, 1958, 11, pp. 294-296. Quote translated by the author

On this shift see: Carsten Thau, Kjeld Vindum, Arne Jacobsen, Copenhagen 2001, p. 456.

Carsten Thau, Kjeld Vindum, Arne Jacobsen, p. 458.

Guillermo would like to thank Joshua Brägger and Philipp Krauer.

#foma #forgotten masterpieces

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smrtiacademy · 4 years ago

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Minimum Area Required for CBSE School

To get the CBSE affiliation for any School, the government has set the minimum criteria to pass to get the CBSE affiliation. The minimum criteria include Recognition letter, NOC, Society/Trust, Affidavit, Infrastructure & Facility, Adequacy of Teaching staff, Salary & Allowances, Service condition, Essential safety certificates, School managing committee, Enrolment of students, EPF scheme, Reserve funds, Balance sheets, Franchisee schools, school website & the last which we dive deep into the blog that is land requirement, documents & certificates.

The new CBSE affiliation law released in Oct 2018, defines the land requirements for setting up a CBSE affiliated school in India.

The norms under the law specify the minimum requirements for setting up a Secondary school i.e. up to class X or a Senior Secondary School means up to class XII. The norms have also decided to run the number of the section under each class depends on the minimum available land.

Here is a table detailing the land requirements based on the location of the school, the type of affiliation allowed, and the number of sections that can be operated: (Source: Newton Schools).

S No

Location of School

Land Requirement / Campus Area

Affiliation Allowed

Optimum No. of Sections (From classes l/VI to X/XII)

Anywhere in India

Minimum of 6000

Up to Class-XII

Anywhere in India

8000 Square Meters

Up to Class-XII

Anywhere in India

>8000 Square Meters

Up to Class-XII

12 sections for every 2000 square meters

In Municipal limits of cities with a population exceeding 15 Lakhs

Minimum 4000 Square Meters

Up to Class-XII

In hilly areas prescribed by the Planning Commission (NITI Aayog)

Minimum 4000 Square Meters

Up to Class-XII

In Municipal Limits of the State Capital Cities

Minimum 4000 Square Meters

Up to Class-XII

In the North-Eastern States

Minimum 4000 Square Meters

Up to Class-XII

In the state of Jammu and Kashmir

Minimum 4000 Square Meters

Up to Class-XII

In Municipal Limits of Ghaziabad, NOIDA, Faridabad and Gurugram cities

Minimum 4000 Square Meters

Up to Class-XII

In the Municipal Limits of Panchkula and Mohali/SAS Nagar

Minimum 4000 Square Meters

Up to Class-XII

In the Municipal Limits Class-X cities (Ahmedabad, Bengaluru, Hyderabad, Pune) or on the Hill Stations (For Secondary Level)

Minimum 2000 Square Meters

Up to Class-X only

In the Municipal Limits Class-X cities (Ahmedabad, Bengaluru, Hyderabad, Pune) or on the Hill Stations (For Senior Secondary Level)

Minimum 3000 Square Meters

Up to Class-XII

In the Municipal Limits of Chennai, Delhi, Kolkata, and Mumbai Or the state of Arunachal Pradesh Or the state of Sikkim Or the Islands (For Secondary Level)

Minimum 1600 Square Meters

Up to Class-X only

In the Municipal Limits of Chennai, Delhi, Kolkata and Mumbai Or the state of Arunachal Pradesh Or the state of Sikkim Or the Islands (For Senior Secondary Level)

Minimum 2400 Square Meters

Up to Class-XII

In the Municipal Limits of Chennai, Delhi, Kolkata, and Mumbai Or the state of Arunachal Pradesh Or the state of Sikkim Or the Islands (For Senior Secondary Level)

3200 Square Meters

Up to Class-XII

* The total number of sections taken together for classes XI and XII should not be more than 1/3 of an optimum number of sections allowed on the basis of landholding for any school.

* The number of sections and students shall be restricted as per the actual facilities in the school.

* The approx number of students shall be 40 in each section. The availability of one square meter Built-up Floor Area per child in the classrooms is an absolute necessity in the school.

Smrti Academy is the best CBSE School located at Huskur, Bangalore close to Madduramma Temple covering a nearby area such as Sarjapur Road, Hosa Road, Ananth Nagar, Agrahara, and Dommasandra. Smrti Academy’s 3-acre campus has totally built-up area that is 120,000 sq. ft. more than the minimum land required for CBSE Affiliation.

The School is covering Foundation Stage, Preparatory Stage, and Middle Stage education, earlier known as Montessori, pre-primary & primary School respectively.

#cbse #cbse syllabus #cbse affiliation #cbse school #best cbse school

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vignaniasacademy · 4 years ago

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06th June 2020 Current affairs & Daily News Analysis

Sixth mass extinction may be one of the most serious environmental threats

The ongoing sixth mass extinction may be one of the most serious environmental threats to the persistence of civilisation, according to new research published in the journal Proceedings of the National Academy of Sciences of the United States of America (PNAS) About: Names: This ongoing extinction of species, which coincides with the present Holocene epoch is known as Holocene extinction, Sixth extinction or Anthropocene extinction. Background: In the history of Earth we’ve had five major extinction events in the history of life.The five mass extinctions that took place in the last 450 million years have led to the destruction of 70-95 % of the species of plants, animals and microorganisms that existed earlier. The most recent was about 65 million years ago when an asteroid crashed into the Yucatán and took out the dinosaurs, changing the climate dramatically. Important Info : Sixth extinction vs earlier five extinctions This ongoing extinction of species is a result of human activity. Earlier extinctions were caused by “catastrophic alterations” to the environment, such as massive volcanic eruptions, depletion of oceanic oxygen or collision with an asteroid.The current rate of extinction of species is estimated at 100 to 1,000 times higher than natural background rates.This large number of extinctions spans numerous families of plants and animals, including mammals, birds, amphibians, reptiles and arthropods. Source : Indian Express (Environment) Best UPSC Civil Services Current affairs The Times Higher Education (THE) Asia University Ranking for 2020 was launched recently

About: Times Higher Education (THE) is a weekly magazine based in London, reporting specifically on news and issues related to higher education. The Times Higher Education (THE) Asia University Rankings 2020 use the same 13 performance indicators as the THE World University Rankings. The universities are judged in four core areas: (1) Teaching, (2) Research, (3) Knowledge Transfer and (4) International Outlook. Key Findings: China is home to the continent’s top two universities for the first time this year, as Tsinghua University is ranked 1 and Peking University is ranked 2. With eight institutes in the top 100, India is the third most represented country in the Ranking. The Indian Institute of Science (IISc) Bangalore retains its top position in the country by attaining the 36th spot globally. Eight Indian Institutes of Technology (IITs) have also been featured in the top 100. Source : Indian Express (Education) Best UPSC Civil Services Current affairs At the virtual UK-hosted Global Vaccine Summit 2020, Prime Minister Narendra Modi announced that India will contribute $15 million to an international vaccine alliance, GAVI

GAVI GAVI, officially Gavi, the Vaccine Alliance, is a public–private global health partnership with the goal of increasing access to immunisation in poor countries. GAVI has observer status at the World Health Assembly. It was founded in 2000 and is located at Geneva, Switzerland. The Vaccine Alliance brings together developing country and donor governments, the World Health Organization, UNICEF, the World Bank, the vaccine industry, technical agencies, civil society, the Bill & Melinda Gates Foundation and other private sector partners. Important Info : Global Vaccine Summit 2020 London At the summit, GAVI launched the ‘Gavi Advance Market Commitment for COVID-19 Vaccines (Gavi Covax AMC)’, a new financing instrument aimed at incentivising vaccine manufacturers to produce sufficient quantities of eventual COVID-19 vaccines, and to ensure access for developing countries.The Gavi Covax AMC is being launched with an initial goal of raising US$ 2 billion. Source : Times of India (International Relations) Best UPSC Civil Services Current affairs The Ministry of Statistics and Programme Implementation released the latest Periodic Labour Force Survey (PLFS). The survey was conducted during July 2018-June 2019

Key Findings: India’s unemployment rate improved from the 45-year high of 6.1% in 2017-18 to 5.8% in 2018-19. Women’s unemployment fell from 5.7% to 5.2%, while male unemployment only fell from 6.2% to 6%. Urban unemployment was still at a high of 7.7% in 2018-19, a marginal drop from 7.8% in 2017-18, while rural unemployment fell from 5.3% to 5%. The Labour Force Participation Rate (LFPR) also improved marginally, from 36.9% in 2017-18 to 37.5% in 2018-19. Unemployment rate, however, rose among Scheduled Castes to 6.4 % from 6.3 %, and for Scheduled Tribes to 4.5 % from 4.3 %. But unemployment rate among Other Backward Classes inched lower to 5.9 % from 6 %. In 2018-19, unemployment rate for youth in the 15-29 years age bracket was 17.3 %, as against 17.8 % a year ago. Unemployment rate among urban youth was higher than the all-India number at 20.2 % as against 20.6 % a year ago. Important Info : Labour Force Participation Rate (LFPR) is defined as the percentage of persons in labour force (i.e. working or seeking or available for work) in the population.Worker Population Ratio (WPR) is defined as the percentage of employed persons in the population.Unemployment Rate (UR) is defined as the percentage of persons unemployed among the persons in the labour force. Source : Indian Express (Economy) Best UPSC Civil Services Current affairs Retirement fund body, Employees' Provident Fund Organisation (EPFO) said it has released Rs 868 crore pension along with Rs 105 crore arrear on account of restoration of commuted value of pension

About: The government, had, in February this year notified the restoration of full pension after 15 years of retirement for pensioners who have commuted part of their pension at the time of retirement. This has resulted in a substantial increase in pension for those EPFO pensioners who retired before September, 26, 2008 and had opted for partial commutation of pension. Commutation of pension will cost the government Rs 1500 crore. The higher pension benefit will be restored after 15 years from the date of receiving commuted pension at the time of retirement. This means an individual who retired on April 1, 2005, would be eligible to receive the benefit of higher pension after 15 years i.e. from April 1, 2020. Important Info : As per Employees' Pension Scheme (EPS) rules, an EPFO member who retired before September 26, 2008 could get maximum one-third of pension as lump-sum i.e. commuted pension and remaining two-thirds was paid as monthly pension to an employee for his/her lifetime. As per current EPF rules, EPFO members do not have an option to receive the commutation benefit.EPFO is an organisation under labour ministry that administers EPF and EPS schemes. Source : Economic Times (Economy) Best UPSC Civil Services Current affairs Union Electronics and IT Minister announced three schemes, with a ₹48,000-crore outlay, for setting up of large number of electronic and mobile manufacturing units in the country

Production Linked Incentive Scheme (PLI) for Large Scale Electronics Manufacturing (outlay of nearly ₹41,000 crore) The PLI Scheme shall extend an incentive of 4% to 6% on incremental sales (over base year) of goods manufactured in India and covered under the target segments, to eligible companies, for a period of five years subsequent to the base year. Scheme for Promotion of Manufacturing of Electronic Components and Semiconductors (SPECS) (outlay of about ₹3,300 crore) The SPECS shall provide financial incentive of 25% on capital expenditure for the identified list of electronic goods, i.e., electronic components, semiconductor/ display fabrication units, Assembly, Test, Marking and Packaging (ATMP) units, specialized sub-assemblies and capital goods for manufacture of aforesaid goods. Modified Electronics Manufacturing Clusters (EMC 2.0) Scheme (about ₹3,800 crore) The EMC 2.0 shall provide support for creation of world class infrastructure along with common facilities and amenities, including Ready Built Factory (RBF) sheds / Plug and Play facilities for attracting major global electronics manufacturers, along with their supply chains. Important Info : Benefits The Schemes will help offset the disability for domestic electronics manufacturing and hence, strengthen the electronics manufacturing ecosystem in the country.The three new schemes are expected to attract substantial investments, increase production of mobile phones and their parts to around 10 lakh crore by 2025. It will also generate around five lakh direct and 15 lakh indirect jobs. Do you know? According to Union Electronics Minister, India’s global share in electronics has risen form 1.3 % in 2012 to 3 % in 2018. India has become the second largest manufacturer of mobile phones in the world. From just two mobile manufacturing factories, the country has now 200 such units. Source : All India Radio (Economy) Best UPSC Civil Services Current affairs Russian President Vladimir Putin declared a state of emergency after 20,000 tonnes of diesel oil to spilled into Ambarnaya river, turning its surface crimson red

About: Ambarnaya is a shallow river in Siberia, Russia which flows in a northerly direction into Lake Pyasino. On leaving Lake Pyasino, the waters emerge as the Pyasina River. The Ambarnaya river is part of a network that flows into the environmentally sensitive Arctic Ocean. Important Info : May 2020 Diesel spill On May 29, 2020, an estimated 20,000 tonnes of Diesel oil leaked into the river following the collapse of a power plant owned by Norilsk Nickel.With a 12 km stretch of river seriously affected, Russia's president Vladimir Putin declared a state of emergency within Russia’s Krasnoyarsk Region, located in the Siberian peninsula. Source : Indian Express (Geography) Best UPSC Civil Services Current affairs Supreme Court ordered that a plea to change India’s name exclusively to ‘Bharat’ be converted into a representation and forwarded to the Union government, primarily the Ministry of Home Affairs, for an appropriate decision About: The petition, seeks an amendment to Article 1 of the Constitution, to change India’s name exclusively to ‘Bharat’. It wants ��India’ to be struck off from the Article. Bharat and India are both names given in the Constitution. India is already called ‘Bharat’ in the Constitution. Article 1 of the Constitution, says “India, that is Bharat, shall be a Union of States”. Important Info : Arguments By Petitioner: ‘India’ is a name of foreign origin. The name can be traced back to the Greek term ‘Indica’. Instead, The word ‘Bharat’ is closely associated to our Freedom Struggle. The cry was ‘Bharat Mata ki Jai’.”This will ensure citizens of this country to get over the colonial past and instil a sense of pride in our nationality. It will also justify the hard fought freedom by our freedom fightersThere should be uniformity in the name of the nation. There are many names of India like Republic of India, Bharat, India, Bharat Ganarajya, etc, thus creating confusion. Arguments against: The Supreme Court had dismissed a similar petition in 2016. Then CJI T.S. Thakur had said that every Indian had the right to choose between calling his country ‘Bharat’ or ‘India’.The name India derives ultimately from Sanskrit Síndhu which was the name of the Indus River as well as the country at the lower Indus basin. Source : Times of India (Polity & Goverance) Best UPSC Civil Services Current affairs Prime Minister Narendra Modi condoled the death of veteran filmmaker Basu Chatterjee, the torchbearer of Hindi ‘middle-of-the-road’ cinema. He passed away due to age-related illness at the age of 90

About: Basu Chatterjee (1930 – 2020) was an Indian film director and screenwriter. Through the 1970s and 1980s, alongwith filmmakers such as Hrishikesh Mukherjee and Basu Bhattacharya, he was the torchbearer of Hindi middle-of-the-road cinemae. the light-hearted, middle class, family dramas that emerged as a parallel narrative to the more mainstream Angry Young Man movies. He is best known for his films Chhoti Si Baat, Chitchor, Rajnigandha, Ek Ruka Hua Faisla etc. He directed the TV Series Byomkesh Bakshi and the popular Rajani (TV series) for Doordarshan both of which were successful TV serials. Source : The Hindu (Person in News) Best UPSC Civil Services Current affairs Pangong Tso is the site of eye-to-eye confrontation between Indian and Chinese troops, following a scuffle in early May. Both sides have ramped up their troop presence but "disengagement" process is also underway About: Pangong Tso is a long narrow, deep, endorheic (landlocked) lake situated at a height of about 4,350 m in the Ladakh Himalayas. It is 134 km long and 5 km wide at its broadest point. In the Ladakhi language, Pangong means extensive concavity, and Tso is lake in Tibetan. The brackish water lake freezes over in winter, and becomes ideal for ice skating and polo. It is not a part of the Indus river basin area and geographically a separate landlocked river basin. The lake is not a Ramsar site yet. It is in the process of being identified under the Ramsar Convention as a wetland of international importance. Important Info : Line of Actual Control (LAC) and Pangong Tso lake The disputed boundary between India and China, also known as the Line of Actual Control (LAC), mostly passes on the land, but Pangong Tso is a unique case where it passes through the water as well.The points in the water at which the Indian claim ends and Chinese claim begins are not agreed upon mutually. As things stand, 45 km-long western portion of the lake is under Indian control, while the rest is under China’s control.By itself, the lake does not have major tactical significance. But it lies in the path of the Chushul approach, one of the main approaches that China can use for an offensive into Indian-held territory. Fingers in the lake: The barren mountains on the lake’s northern bank, called the Chang Chenmo, jut out like a palm and the various protrusions are referred to as 'fingers.'While India claims that the LAC starts at Finger 8, China claims that it starts at Finger 2, which is presently dominated by India. India physically controls area only up to Finger 4. Source : Indian Express (Geography) Best UPSC Civil Services Current affairs Daily Current affairs and News Analysis Best IAS Coaching institutes in Bangalore Vignan IAS Academy Contact Vignan IAS Academy Enroll For IAS Foundation Course from Best IAS / IPS Training Academy in Bangalore

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loyallogic · 6 years ago

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Interpretation of term ‘Basic Wages’ of EPF & MP Act, 1952 and Impact of Recent Judgment of Supreme Court delivered in Surya Roshni Ltd v. EPFO, 2019 LLR 339 (SC)

This article is written by Puneet Gupta, pursuing a Diploma in Industrial and labour law, from LawSikho discusses the interpretation of term ‘Basic wages’ of EPF & MP Act, 1952.

The recent judgment passed on 28.02.2019 by the Hon’ble Supreme Court in the matter of Regional Provident Fund Commissioner Vs. Vivekananda Vidyamandir and other connected appeals considered the scope of ‘basic wages’ and allowances liable for PF contributions. The said judgment is published under the caption Surya Roshni Ltd.& Ors. vs. The State of Madhya Pradesh EPF RPFC and Ors. 2019 LLR 339 (SC).

Many messages are being circulated on social media with catchy and scary titles like “Supreme Court delivered a landmark and long-awaited judgment …. PF is applicable on basic salary plus all allowances, unexpected judgment”. From the perusal of the above judgment, it is seen that the Learned Judges have not settled any new legal principle. Nowhere in the judgment, it has been held that all allowances would attract PF liability. The appeals filed by various companies against the various High Court judgments have been dismissed because they (appellants) have failed to prove the rationale behind giving those allowances to their employees. The bench comprising Justice Arun Mishra and Justice Navin Sinha has observed that “no material has been placed by the establishments to demonstrate that the allowances in question being paid to its employees were either variable or were linked to any incentive for production resulting in greater output by an employee and that the allowances in question were not paid across the board to all employees in a particular category or were being paid especially to those who avail the opportunity”.

click above

The position of law remains as it was before the judgement. All that the learned judges have done is, to reproduce the provisions of the EPF Act, 1952 and refer to the 6-judge Constitutional bench landmark judgment of the Hon’ble Supreme Court delivered in the matter of Bridge and Roof Company ( India ) Limited V. Union of India, 1962-II L.L.J. 490 and the principles reiterated in the matter of Manipal Academy of Higher Education Vs. Provident Fund Commissioner LLR 2008 SC 443. The Hon’ble bench has missed the opportunity to settle the controversies on various allowances, once and for all. Had the Hon’ble Supreme Court has given a comprehensive detailed order, the anxieties among the employers/HR professional would not have cropped up.

In fact, issue before the court was, as to whether special allowance [Civil Appeal No. 6221 of 2011]; Variable Dearness Allowance(VDA), house rent allowance (HRA) travel allowance, canteen allowance, lunch incentive [Civil Appeal Nos. 3965-66 of 2013]; management allowance, conveyance allowance [Civil Appeal Nos. 2969-70 of 2013 and Civil Appeal Nos. 3967-68 of 2013]; education allowance, food concession, medical allowance, special holidays, night shift incentives and city compensatory allowance [Transfer Case (c) No. 19 of 2019 (arising out of T.P.(C) No. 1273 of 2013], constitute part of basic wages or not. The bench has not discussed these issues in the judgment and nothing has been said as to whether any of these components of wage should be treated as `basic wage’ or otherwise. The Hon’ble Supreme Court in Surya Roshni case (supra) has not considered the scope of the words “or any other similar allowance payable to the employee in respect of his employment or of work done in such employment” under Section 2(b)(ii).

The position of law has been discussed in paragraph 8 to 14 of the judgment delivered by the Hon’ble Supreme Court in Surya Roshni case (supra). However, paragraph 14 contains the crux and the operative part of the judgment, which is reproduced under:

‘14. Applying the aforesaid tests to the facts of the present appeals, no material has been placed by the establishments to demonstrate that the allowances in question being paid to its employees were either variable or were linked to any incentive for production resulting in greater output by an employee and that the allowances in question were not paid across the board to all employees in a particular category or were being paid especially to those who avail the opportunity. In order that the amount goes beyond the basic wages, it has to be shown that the workman concerned had become eligible to get this extra amount beyond the normal work which he was otherwise required to put in. There is no data available on record to show what were the norms of work prescribed for those workmen during the relevant period. It is therefore not possible to ascertain whether extra amounts paid to the workmen were in fact paid for the extra work which had exceeded the normal output prescribed for the workmen. The wage structure and the components of salary have been examined on facts, both by the authority and the appellate authority under the Act, who have arrived at a factual conclusion that the allowances in question were essentially a part of the basic wage camouflaged as part of an allowance so as to avoid deduction and contribution accordingly to the provident fund account of the employees. There is no occasion for us to interfere with the concurrent conclusions of facts. The appeals by the establishments, therefore, merit no interference. Conversely, for the same reason, the appeal preferred by the Regional Provident Fund Commissioner deserves to be allowed.’

The above judgment has created a panic situation among the HR lobby and the employers and many queries are coming up seeking guidance for restructuring the wages packages/CTC of their employees. It is apprehended that the PF Deptt having the recent judgment at hand, are likely to increase their inspections and audits in order to recover the additional PF contributions along with interest and damages for delayed contribution in respect of such establishment where rationale behind giving such allowance is missing. The probable outcome in such cases would not only lead to increase in PF liability of the employer(s) but would simultaneously may cause loss to the employee(s) as it is likely to increase the employees’ PF contribution, which would, in turn, decrease their ‘carry home salary’, particularly for those employees, drawing wages up to Rs.15000 per month, but would eventually increase their retirement benefits.

As an Employer or an HR Professional, one has to go through the provisions of law contained in Section 2(b) and Section 6 of the EPF Act,1952 and to follow the settled principles of law laid down in Bridge & Roof case, Manipal Case (supra) and the points reiterated in recent judgment (2019 LLR 339). Before adverting to the principles laid down in the above judgments, it has become necessary to set out the relevant provisions of the Act for purposes of the present controversy.

Section 2(b) of the EPF & MP Act, 1952 reads as under:

“Section 2(b) “basic wages” means all emoluments which are earned by an employee while on duty or on leave or on holidays with wages in either case in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include—

(i) the cash value of any food concession;

(ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;

(iii) any presents made by the employer;”

“Section 6: Contributions and matters which may be provided for in Schemes.

The contribution which shall be paid by the employer to the Fund shall be ten percent. Of the basic wages, dearness allowance and retaining allowance, if any, for the time being payable to each of the employees whether employed by him directly or by or through a contractor, and the employees’ contribution shall be equal to the contribution payable by the employer in respect of him and may, if any employee so desires, be an amount exceeding ten percent of his basic wages, dearness allowance and retaining allowance if any, subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under this section:

Provided that in its application to any establishment or class of establishments which the Central Government, after making such inquiry as it deems fit, may, by notification in the Official Gazette specify, this section shall be subject to the modification that for the words “ten percent”, at both the places where they occur, the words “12 percent” shall be substituted:

Provided further that where the amount of any contribution payable under this Act involves a fraction of a rupee, the Scheme may provide for rounding off of such fraction to the nearest rupee, half of a rupee, or the quarter of a rupee.

Explanation I – For the purposes of this section, dearness allowance shall be deemed to include also the cash value of any food concession allowed to the employee.

Explanation II – For the purposes of this section, “retaining allowance” means allowance payable for the time being to an employee of any factory or other establishment during any period in which the establishment is not working, for retaining his services.”

On the plain reading of the above two sections, it is clear that some allowances/components/amounts have been expressly excluded for making payment of PF contributions. The list of expressly excluded allowances are house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment and any presents made by the employer.

The question arises for the applicability of PF Act on allowances prevalent in the industry that forms part of CTC such as, special allowance, Transport allowance, Conveyance allowance, Education allowance, Canteen allowance, Lunch incentive, Management allowance, Medical allowance, City compensatory allowance, Night shift Incentive etc. These allowances are required to be tested in accordance with the definition of basic wages contained in the act and the basic principles laid down by the Hon’ble Supreme Court of India in Bridge & Roof case, Manipal Case and the points reiterated in recent judgment (2019 LLR 339). In Bridge & Roof case (Supra), it was held that the intent of the legislature was not that whatever is price for labour and arises out of contract is included in the definition of “basic wages”, since the main part of the definition is subject to exceptions in clause (ii), and these exceptions clearly show that they include even the price for labour.

To ascertain the correct position of law, and structuring the wages/salary of their employees, the HR Professionals are hereby advised to consider the following principles of law :

First Principle

Where the wages are universally, necessarily and ordinarily paid to all across the board such emoluments are basic wages. Whatever is not paid by all concerns or may not be earned by all employees of concern is excluded from the definition of basic wages. If such allowances are variably paid to the employees of concern and are not paid ordinarily to all the employees and is having a proper rationale for their payment, such allowances would stand excluded for payment of contribution under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952.

Merely giving fancy nomenclature to allowances would not absolve the employer from making the payment of PF contributions, rather he has to give proper explanation about the nature and rationale behind the making of such payment. It is advised that there should be in place a detailed policy in the company for payment of each allowance and reason for payment thereof so that the same can be explained to the PF authorities.

Second Principle

Where the payment is specially paid to those who avail of the opportunity, is not ‘basic wages’ as defined under Section 2(b) of the Act,1952. In other words, a payment payable to an employee, only on the occasion of availing an opportunity or undertaking a special task, would stand excluded from the definition of basic wages.

By way of examples :

Overtime allowance, though it is generally in force in all concern, is not earned by all employees of a concern. It is earned in accordance with the terms of the contract of employment but because it may not be earned by all employees of a concern so, it is excluded from the ambit of ‘basic wages’.

Washing Allowance : If the company has provided uniform to their employees or employee is working in an area where the uniforms or clothes of the employee are required to be neat, clean and tidy (for e.g.peons, Chauffeurs, kitchen boy etc.) or due to his working condition his clothes get dirty and needs periodical washing, then giving of washing allowance to such employees if supported by reasons and logic can be kept outside from the purview of ‘basic wages’.

Night Shift allowance, High altitude allowance, field allowance, Hill allowance etc. could be considered to be such allowances that are paid to an employee who avails such opportunity. However, proper reasoning supported by logic and documentary proof would be required to oust them from the purview of ‘basic wages’.

Third Principle

Any payment by way of a special incentive or work is not basic wages. If such incentive payment is variable and is linked to any production bonus or incentive or sales incentive of the company, then such payment does not fall within the definition of basic wages. The Hon’ble Supreme Court in Bridge & Roof case (supra) has observed that

“The core of such a plan is that there is a base or a standard above which extra payment is earned for extra production in addition to the basic wages which is the payment for work up to the base or standard Such a plan typically guarantees time wage up to the time represented by standard performance and gives workers a share in the savings represented by superior performance. The scheme in force in the Company is a typical scheme of production bonus of this kind with a base or standard up to which basic wages as time wages are paid and thereafter extra payments are made for superior performance. This extra payment may be called incentive wage and is also called a production bonus. In all such cases however the workers are not bound to produce anything beyond the base or standard that is set out. The performance may even fall below the base or standard but the minimum basic wages will have to be paid whether the basic or standard is reached or not. When however the workers produce beyond the base or standard what they earn is not basic wages but production bonus or incentive wage. It is this production bonus which is outside the definition of “basic wages” in Section 2(b), for reasons which we have already given above.”

Similarly, in order to motivate employees for maximum attendance and to minimize the absenteeism at workplace, the employer introduced attendance bonus to those employees who remain present themselves on all working days, such attendance allowance would also not attract PF liability.

All bonus/incentives should be backed by a policy stating the circumstances and logic for payment of each incentive/bonus and the company should be in position to explain as to “Why such incentive/reward is being paid to the employees?”. Further, all payment of incentive must be based on written policy of the company and such payment of the incentive/reward should be calculated according to the company’s policy.

Fourth Principle

The ‘presents’ made by the employer to an employee by way of inam or reward does not fall within the definition of the term ‘basic wages’. Such presents or rewards should not be ordinarily earned in accordance with the terms of the contract of employment. Where the employer has introduced the scheme of Inam and he has the right to reverse or withdraw it at his discretion, the payment of Inam or presents under such scheme will not be treated as ‘basic wages’ and contribution is not payable.

Further, where there is no scheme of Inam in writing but still employer might be making the ex-gratia payment which is not accordance with the terms of the contract of employment, still such payment of inam or presents will not attract PF liabilities.

Fifth Principle

Quantum of allowances: The allowances should not be disproportionately high vis vis wages of an employee, otherwise it will raise suspicion that it is not a genuine allowance but is a subterfuge to reduce the PF liability. To avoid such a situation the quantum of allowances should be reasonable.

I have been receiving queries regarding the percentage/quantum of HRA which can be paid to an employee and at the same time, it should not create suspicion for PF Authorities of being a camouflage.

I think there is a misconception prevalent amongst HR Lobby that a maximum of 50% HRA (For metro cities) and 40% HRA (Non-metro cities) could be considered while designing the CTC / wage package and is excluded from the definition of ‘basic wages’ and hence, not objectionable by the PF Authorities. Reference to the Income Tax Act, 1961 for determining the quantum of HRA is misplaced. The Income Tax Act provides only for the limit of deduction permissible on income earned by employee, which is the least of the following amounts:

Actual HRA received;

50% of the basic salary for those living in metro cities and

40% for those living in non-metro cities; or

Actual rent paid less 10% of basic salary.

The Income Tax Act, 1961 does not provide for the maximum amount of HRA that can be paid to an employee in an establishment. Moreover, for availing deduction on HRA under the Income Tax Act, 1961, the least of the amounts hereinbefore mentioned is to be considered. A mere reference to only one of these clauses [i.e. 50% of basic salary (Metro cities) and 40% of basic salary (Non-Metro cities)] is a fallacy.

Sixth Principle

In case of Domestic employees (posted in India) whose salary is above the prescribed statutory limit (at present Rs. 15000) and is a member of PF has to contribute the PF upto the statutory limit. If any establishment/company has been paying any allowance(s) to such employee, then such payment of allowance would not be taken in consideration for deduction of PF Contribution. Thus, the company /establishment is not liable to contribute the PF Contribution on those allowances, even special allowance, if the ‘basic wage’ of the domestic employee is over and above the Rs.15000/-.

However, in the case of International Worker, there is no such prescribed statutory limit and thus, the PF contributions would be paid on full salary that may come under the ambit of ‘basic wages’.

Conclusion

In my opinion, it is high time to draft a comprehensive wage structures of the employees, which should be based on the principles enumerated above, to avoid any litigation from the PF authorities.

The judgment passed in Surya Roshni case (supra) has only interpreted the position of law that was already placed in statute, thus the implication would be retrospective.

Students of Lawsikho courses regularly produce writing assignments and work on practical exercises as a part of their coursework and develop themselves in real-life practical skill.

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juudgeblog · 6 years ago

Text

Interpretation of term ‘Basic Wages’ of EPF & MP Act, 1952 and Impact of Recent Judgment of Supreme Court delivered in Surya Roshni Ltd v. EPFO, 2019 LLR 339 (SC)

This article is written by Puneet Gupta, Advocate, here he discusses the interpretation of term ‘Basic wages’ of EPF & MP Act, 1952.

click above

Section 2(b) of the EPF & MP Act, 1952 reads as under:

(i) the cash value of any food concession;

(iii) any presents made by the employer;”

“Section 6: Contributions and matters which may be provided for in Schemes.

Explanation I – For the purposes of this section, dearness allowance shall be deemed to include also the cash value of any food concession allowed to the employee.

To ascertain the correct position of law, and structuring the wages/salary of their employees, the HR Professionals are hereby advised to consider the following principles of law :

First Principle

Second Principle

By way of examples :

Third Principle

Fourth Principle

Fifth Principle

I have been receiving queries regarding the percentage/quantum of HRA which can be paid to an employee and at the same time, it should not create suspicion for PF Authorities of being a camouflage.

Actual HRA received;

50% of the basic salary for those living in metro cities and

40% for those living in non-metro cities; or

Actual rent paid less 10% of basic salary.

Sixth Principle

Conclusion

In my opinion, it is high time to draft a comprehensive wage structures of the employees, which should be based on the principles enumerated above, to avoid any litigation from the PF authorities.

The judgment passed in Surya Roshni case (supra) has only interpreted the position of law that was already placed in statute, thus the implication would be retrospective.

Interpretation of term ‘Basic Wages’ of EPF & MP Act, 1952 and Impact of Recent Judgment of Supreme Court delivered in Surya Roshni Ltd v. EPFO, 2019 LLR 339 (SC) syndicated from https://namechangersmumbai.wordpress.com/

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pharmaphorumuk · 6 years ago

Text

The time has come to optimise patient engagement

A paradigm shift is occurring as patient engagement moves from an abstract concept to a pragmatic reality, and the evidence is already there to support this.

There are several examples of research illustrating that patient engagement at different points of the medicines lifecycle is critical to fostering patient access to innovative therapeutic solutions and delivering better health outcomes for patients.

Despite this, patients continue to be a largely underutilised resource in medicines development. For key stakeholders, such as researchers/drug developers, regulatory authorities, HTA bodies (reimbursement agencies), and patient organisations, pertinent and basic issues across all groups are: who should be involved, how and when.

Patient engagement is continually gaining momentum, but its evolution so far has been ad hoc and piecemeal. While there are many initiatives emerging to involve and engage with patients, inconsistency and fragmentation remain the norm. As attempts are made to advance patient engagement across the entire spectrum of healthcare, it is evident we have now reached a tipping point. Concerted efforts to communicate and collaborate with all stakeholders in healthcare in order to achieve best practice within this expanding area are now critical.

The IMI’s PARADIGM patient engagement initiative

This is where PARADIGM comes in – Patients Active in Research and Dialogues for an Improved Generation of Medicines. A European-centric public-private partnership co-funded by the Innovative Medicines Initiative and members of the pharmaceutical industry, the 30-month project is led by the European Patients’ Forum (EPF) and the European Federation of Pharmaceutical Industries and Associations (EFPIA).

PARADIGM is truly unique – a highly innovative, consensus-oriented, and experienced consortium of 34 members, comprising leaders in patient engagement, academia, health professionals, pharmaceutical and biotech companies, patient groups and regulatory bodies, among others.

The ultimate goal is to achieve maximum synergies in this crucially important area. This will be achieved by working closely with other initiatives focusing on the patient’s voice in the life cycle of medicines, such as Patient Focussed Medicines Development (PFMD) or the European Patient Academy on Therapeutic Innovation (EUPATI).

A core objective is to develop an inventive and workable sustainability roadmap to optimise patient engagement at distinct points across medicines’ R&D.

This will involve developing much-needed processes and tools for three key decision-making points within the medicines life cycle, namely:

Research priority setting

Design of clinical trials

Early dialogue with regulators and health technology assessment (HTA) bodies.

The project will also aim to provide a unique framework that enables meaningful patient engagement, while demonstrating a ‘return on engagement’ for all players.

PARADIGM will integrate the needs, perspectives and expectations of all actors, and is committed to including the voice of the young, cognitively impaired, and unaffiliated patients. We wish to strengthen the understanding of stakeholders’ needs and expectations for engagement, including these underrepresented and vulnerable populations.

Uniquely, the project will also produce an agreed set of metrics to measure the impact of patient engagement practice, while increasing the evidence demonstrating the impact of these practices.

PARADIGM is committed to listening to, and learning from patients, in order to advance meaningful patient engagement. This will be combined with the perspectives of other relevant stakeholders represented in the medicines lifecycle. Expectations are high – assessing these expectations in order to find alignment is a key focus of our initial work.

There is, as expected, natural differences in perspective amongst the consortium members, yet a common thread ties us together, our interest in achieving shared objectives. A representative of the patient perspective, Alzheimer Europe’s executive director Jean George noted: “We hope that PARADIGM will provide the necessary tools and mechanisms to improve the involvement of people with dementia and other potentially vulnerable groups in drug research and development.”

Our industry partners are equally optimistic. Novartis global head of patient advocacy Laura McKeaveney commented: “PARADIGM offers a unique opportunity as it includes all the relevant stakeholder groups needed to discuss and co-create the best solution, which centrally positions the voice of the Patient.”

A more pragmatic perspective was voiced by Paul Robinson, executive director, scientific medical and patient perspective at MSD, who said: “Patients and industry have a common interest – access to safe and effective medicines as quickly as possible. If PARADIGM can make that happen better, sooner or more efficiently, then it will have been worthwhile. That is why MSD is proud to be involved.”

And a common aspiration was voiced by Dr Matthias Gottwald, head of R&D Policy and Networking at Bayer, who said: “By working together with all our partners we now have an opportunity to make patient involvement a consistent, sustainable and valuable reality so that we provide the best possible outcome and experience to those we serve.”

The project has also received significant support from regulators. Juan Garcia Burgos is head of the public engagement department within the European Medicines Agency (EMA). He said: “EMA supports PARADIGM and is willing to work together with stakeholders to foster patient engagement throughout medicines lifecycle. By fostering patient involvement, PARADIGM can ultimately benefit patient access to medicines and medicines information.”

Mindful of these hopes and expectations, and keen to satisfy the needs of a broad range of stakeholders, PARADIGM has hit the ground running. Our first steps will ultimately lead to the development of a framework that will enable meaningful, impactful, ethical and sustainable patient engagement, via a set of comprehensive tools and practices in order to support mainstreaming the integration of patient perspectives and experiences while enhancing mutual trust among the different stakeholders in the patient engagement process. The path to meaningful patient engagement is being paved.

About the author:

Danielle Barron

Danielle Barron is currently editor-in-chief with PARADIGM. A freelance health and medical writer based in Ireland, she studied pharmacology at undergraduate level before completing a master’s degree in science communication and has been writing about health and medical issues since 2006.

The post The time has come to optimise patient engagement appeared first on Pharmaphorum.

from Pharmaphorum https://pharmaphorum.com/patients/time-optimise-patient-engagement/

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thetimelordbatgirl · 4 years ago

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I’m avoiding fic notes by doing memes I guess, so uh, here’s the ones I made for OCs, listed from uh, top to bottom/left to right: Ginny Watson from Bumblebee: No Rest For The Wicked. Mentioned Indra/Kismets and Insurgents from Entity High. Amelia and her team from EPF Academy. Justine from Ghostbusters Academy. Leo and Aki from Ninjas Unite. Sam Tennyson, Rook Shing and unnamed boy from Young Plumbers.

#OCs #megan's ocs #young plumbers #entity high #ghostbusters academy #bumblebee no rest for the wicked #epf academy #ninjas unite

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fitfuturesacad · 5 years ago

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Osteoporosis – I have a bone to pick with you

You’ve probably heard of osteoporosis, a condition that causes your bones to become thinner and weaker than normal. As a result your bones can break more easily from a minor bump or fall. Make no bones about it (no pun intended), osteoporosis is a condition that we’d all rather avoid.

Osteoporosis affects two thirds of women and a third of men over 60 years of age. While it’s most common in older people, some younger people do develop osteoporosis due to medical conditions, or through taking prescribed medications that cause osteoporosis as a side effect.

What causes Osteoporosis?

You might ask, how do our bones get to this state of weakness and thinning?

Here’s the science part: our bones are made up of two types of living tissue, the thick outer shell known as the cortex (cortical bone) and a strong inner honeycomb mesh known as Trabeculae. These enable our bones to be strong, light weight and to some extent flexible. These properties allow our skeleton to support us in our everyday life (thank you, skeleton!) and endure the demands that we impose on our bodies.

During the early and middle part of our lives old bone is broken down (resorption) and new bone is made (formation), so the bones within our bodies remain strong. Bones are at their most dense in our early 20’s. As we get older, resorption (bone breakdown) increases and formation of bone decreases – so as a result, our total bone density declines and our bones become more fragile.

It’s most common to sustain a fracture of the spine, wrist, or hips but depending on the severity of osteoporosis, it can also affect bones that normally shouldn’t fracture – like the femur (thigh bone). Fracturing a bone whilst doing daily routines like getting out of your chair and standing is a sure sign of osteoporosis, and loss of height and highlighted curvature of the spine caused by shattering of bone are also indications.

There are two types of Osteoporosis:

Post-menopausal Osteoporosis The most common type, where a decrease in oestrogen and an increase in bone resorption combine to make our bones more fragile.

Senile Osteoporosis It’s believed that in later life osteoblasts (the cells that form new bone) lose the ability to reform, while the osteoclasts (the cells that absorb bone tissue) keep going without a care in the world.

The interesting thing about osteoporosis is that you may not know that you have it until it’s too late, unless you book yourself in for a Dexa scan. Dexa stands for Dual-Energy X-ray Absorptiometry, and it’s a painless procedure used to measure bone density.

Common factors that increase loss of bone mass and risk of osteoporosis are:

Low oestrogen (which usually occurs after menopause)

Low calcium

Alcohol consumption (more than the required daily intake – easy there Grandma & Grandpa!!)

Smoking

Drugs like glucocorticoids, which decrease calcium absorption from the gut

Physical inactivity

Medical conditions that are prone to contract osteoporosis include:

Turners Syndrome

Crohn’s Disease

Vitamin D Deficiency

Rheumatoid arthritis

Low sex hormone levels (testosterone)

Early menopause (before 45 years)

Being underweight

And some of us, unfortunately, just inherit it.

How can we reduce the likelihood of Osteoporosis?

To reduce and prevent the likelihood of fractures in our bones as we get older, there are four main prevention factors to consider:

Nutrition

Staying active

Injury prevention

Looking after yourself

Nutrition

To maintain strong bone tissue as we get older, your intake of Calcium and Vitamin D will help decrease the onset of osteoporosis. There’s fierce debate around how much Calcium should be taken daily: some sources suggest 500mg/day (that’s two servings of dairy products), while the experts recommend 1000mg/day. For the average Joe Bloggs, finding the right recommendations can be quite confusing and consuming 1000mg/day is quite a lot. Taking supplements will help you to reach the higher end of that daily intake – but having said that, taking 500mg/day is enough.

The best source of Vitamin D is the sun! You can consume Vitamin D through supplements, but nothing’s better than getting outside and exposing your skin for 30 minutes to the sun’s rays. It also gives you that ‘feel good’ factor.

Staying Active

Exercise helps to maintain bone density and strengthen muscles in your body; especially in your legs, which help you to maintain your balance and prevent falls. Weight-bearing exercises such as walking and jogging are a good start, and exercises using weights are even better as we are creating a greater force to fight with gravity.

Try to be active for 30 minutes each day. If that sounds challenging, remember that it’s only a tiny fraction of the 1440 minutes in each day… so get out there!

Looking after yourself

When it comes to looking after yourself, it’s all about leading a healthy and balanced life. Eat well, exercise regularly, eat foods high in calcium, limit alcohol, and spend 30 minutes outside every day – in fact if you exercise outside you can kill two birds with one stone! If you smoke, try to give up.

Injury prevention

As you get older, make your home safe from hazards and reduce the risk of falling. Ensure rooms are not cluttered, use supportive frames on stairwells, have good lighting in every room, keep the house warm in winter and don’t move heavy furniture by yourself.

In conclusion, while osteoporosis is primarily known as an ‘old person’s condition’ our younger selves shouldn’t take our bone density for granted. Osteoporosis can impose itself on anyone – BUT by reducing and preventing the likelihood of osteoporosis, we’re setting ourselves up for a great life in our twilight years: a life which is healthy, fulfilled and unbreakable.

References

https://osteoporosis.org.nz/resources/health-professionals/clinical-standards-for-fls/

https://www.healthnavigator.org.nz/health-a-z/o/osteoporosis/

https://www.health.govt.nz/your-health/conditions-and-treatments/diseases-and-illnesses/osteoporosis

https://www.eu-patient.eu/Members/The-EPF-Members/Full-Membership/International-Osteoporosis-Foundation-IOF/

Disclaimer: The exercises and information provided by Fit Futures Learning Institute (T/A Fit Futures Academy) (www.fitfutures.co.nz) are for educational and entertainment purposes only, and are not to be interpreted as a recommendation for a specific treatment plan, product or course of action. Read the full content disclaimer.

The post Osteoporosis – I have a bone to pick with you appeared first on Fit Futures.

from https://fitfutures.co.nz/osteoporosis-i-have-a-bone-to-pick-with-you/

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courtneytincher · 5 years ago

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U.S. Navy to christen newest Expeditionary Fast Transport Newport

The U.S. Navy has announced that it will christen its newest Expeditionary Fast Transport, the future USNS Newport (T-EPF 12) on 9 November.

Ceremonial practices for christening ships in the United States are one of the most important traditions of the Navy. The ceremony of christening new ships began in the distant past, and have their roots in Europe. Today, the christening of ships became great public events, with large crowds assembled to witness the ceremony with sparkling wine.

According to a news release, Navy will hold the christening ceremony of the future USNS Newport on Saturday, November 9, at the Austal USA shipyard in Mobile, Alabama.

The principal speaker is Rear Admiral Shoshana Chatfield, President of the Naval War College in Newport, Rhode Island. Mrs. Charlotte Marshall, a Newport native, will serve as the ship’s sponsor. In a time-honored Navy tradition, she will christen the ship by breaking a bottle of sparkling wine across the bow.

“This ship honors the city of Newport, Rhode Island, and serves as a reminder of the contributions the community has and continues to make to our Navy,” said Secretary of the Navy Richard V. Spencer. “Newport is a Navy town where many officers begin their careers and then return later for strategic training. It is right that a fourth ship will bear the name Newport to continue our long relationship, and provide our commanders high-speed sealift mobility and agility in the fight to defend our nation.”

The first Newport (Gunboat No. 12) was commissioned October 5, 1897. During the Spanish-American War, she received credit for assisting in the capture of nine Spanish vessels. The ship was decommissioned in 1898, but recommissioned in 1900 to serve as a training ship at the Naval Academy and at the Naval Training Station at Newport, R.I., until decommissioning in Boston in 1902.

The second Newport (PF-27) was commissioned Sept. 8, 1944 and decommissioned in September 1945 and loaned to the U.S.S.R. under Lend-Lease and returned to United States custody at Yokosuka, Japan, in November 1949. Recommissioned in July 1950, Newport patrolled off Inchon, Korea, screening during the landings. Decommissioned at Yokosuka in April 1952, she was loaned to Japan in 1953, and commissioned as Kaede (PF-13). She was then reclassified PF-293 and transferred to the Japanese Maritime Self-Defense Force outright in August 1962.

The third Newport (LST-1179) was commissioned on June 7, 1969. Assigned to the Amphibious Force, U.S. Atlantic Fleet, Newport alternated amphibious training operations along the east coast of the United States with extended deployments to the Caribbean and Mediterranean. She was decommissioned in October 1992, and transferred to the government of Mexico in 2001.

EPF class ships are designed to transport 600 short tons of military cargo 1,200 nautical miles at an average speed of 35 knots. The ship is capable of operating in shallow-draft ports and waterways, interfacing with roll-on/roll-off discharge facilities, and on/off-loading a combat-loaded Abrams main battle tank (M1A2).

The EPF includes a flight deck for helicopter operations and an off-load ramp that will allow vehicles to quickly drive off the ship. EPF’s shallow draft (less than 15 feet) further enhances littoral operations and port access. This makes the EPF an extremely flexible asset for support of a wide range of operations including maneuver and sustainment, relief operations in small or damaged ports, flexible logistics support, or as the key enabler for rapid transport.

from Defence Blog

The U.S. Navy has announced that it will christen its newest Expeditionary Fast Transport, the future USNS Newport (T-EPF 12) on 9 November.

According to a news release, Navy will hold the christening ceremony of the future USNS Newport on Saturday, November 9, at the Austal USA shipyard in Mobile, Alabama.

via IFTTT

#Defence Blog

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thetimelordbatgirl · 6 years ago

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This answer might get long btw cause gonna try to answer all those letters- also pray for your girl and finding a S named OC.

Full Name: Usagi Lileya Del'Tazar.

Nicknames, if any: often got nicknamed 'Usa' by her sister when she couldn't pronounce her name.

Hogwarts House: Ravenclaw fully- would live in the Hogwarts library if she could.

Gender: Cis Girl.

Sexuality: Lesbian.

A Song I Associate with Them: "Girls like Girls by Hayley Kiyoko" cause I honestly never associated a song with her before until I heard this.

3 Important Relationships: Jayla Antoine-Del'Tazar (mother), Peregrine Wilson (mother) and Solei Del'Tazar (twin sister).

2 Fears: Fears crowds a lot hence why she likes quieter places like the library and fears letting people down sometimes due to being seen as the mature twin.

1 Element of their Backstory: when her twin sister was confirmed a warrior dragon, Usagi was a slow developer with her dragon and feared at first she wasn't one somehow until she was revealed to be a royal dragon.

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Full Name: Guinevere Duskbloom.

Nicknames, if any: Neve.

Hogwarts House: Hufflepuff girl cause despite being brave, she still mostly prefers kindness and fair play side of things.

Gender: Cis Girl.

Sexuality: Pansexual.

A Song I Associate with Them: Safe and Sound by Taylor Swift.

3 Important Relationships: Calamity Meyer (best friend), Dalia Falmea (professor of Fire magic) and Merle Ambrose (headmaster).

2 Fears: Losing control of her fire magic due to how energetic she is and losing Calamity again.

1 Element of their Backstory: Despite living nearby, she prefers the student dorms for unknown reasons.

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Full Name: Jayra ??? ??? (DESCENDANTS HAND OVER JAYS LAST NAME-)

Nicknames, if any: Jay sometimes by her friends but stopped after book 1.

Hogwarts House: Gryffindor to the core- ride and die for her best friends.

Gender: Cis Girl.

Sexuality: Lesbian.

A Song I Associate with Them: "Young Gods By Halsey"....removing the 'king' part a lot and replacing it with another 'queen'.

3 Important Relationships: Carla De Vil (best friend), Cordelia Hook (girlfriend) and Alexander (king/friend).

2 Fears: Still fears shes not enough even after getting away from her father and grandfather and fears losing her girlfriend sometimes.

1 Element of their Backstory: Was noted to have been missing at her birthday party her girlfriend threw due to going off to her girlfriends cabin.

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Full Name: Liliana Gohdet Lokidottir.

Nicknames, if any: Lia mainly.

Hogwarts House: This girl is a dam Hufflepuff and generally is proud of it as shes the music kid of her house.

Gender: Cis Girl.

Sexuality: Bisexual.

A Song I Associate with Them: "Castle by Halsey" mostly in Dragon Games.

3 Important Relationships: Loki Laufeyson from Descendant of Loki (adopted father, owned by @disneyfan50 ), Eluf Asmundson (crush, later boyfriend) and Indra Thordottir (best friend).

2 Fears: Becoming like her father like she saw in the book and mirror on Legacy Day and generally fears her biological father due to her childhood with him prior to his mirror imprisonment.

1 Element of their Backstory: Is noted to be afraid of having normal pets due to her father turning a puppy she once had into a bone rat cause that's what evil is supposed to have.

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Full Name: Skylar ????.

Nicknames, if any: Sky.

Hogwarts House: A true Gryffindor- likely to be on Qudditch.

Gender: Cis Girl.

Sexuality: Lesbian.

A Song I Associate with Them: "Abrahams Daughter by Arcade Fire" mostly later on in the fic.

3 Important Relationships: Ace (mentor in EPF Academy), Kat (later girlfriend) and Young EPF Team.

2 Fears: Being disowned by her family if they find out shes gay and fears tight spaces after Operation Blackout.

1 Element of their Backstory: Dyed her hair rainbow constantly cause of how it was the closest she had to telling herself she was gay in the presence of family.

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Full Name: Aki Tomani.

Nicknames, if any: None in fic, but in Aesthetics, is called 'The Leader in Blue'.

Hogwarts House: Ravenclaw- would literally be a teachers pet in charms.

Gender: Cis Girl.

Sexuality: Demisexual Asexual.

A Song I Associate with Them: "Come Away to the Water by Maroon 5" cause this has always been her associated song.

3 Important Relationships: Hamato Leonardo (sensei/teacher/father figure), Neo Parker (teammate, younger sister figure) and Grandmother.

2 Fears: Letting her team down like she did when she was first named leader of it and losing her new found family.

1 Element of their Backstory: Moved to New York at 2 years old with her grandmother cause of her families death in a fire that is rumoured to have been foul play.

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Full Name: Queen Swan.

Nicknames, if any: Often called Queenie by her sister, first in affection, now sometimes in frustration.

Hogwarts House: Despite appearing innocent, she generally is a Slytherin with how cunning she can get.

Gender: Cis Girl.

Sexuality: Bisexual.

A Song I Associate with Them: "Do Something by Britney Spears" or in terms of her ballet I guess the piano music from Nutcracker 2018?

3 Important Relationships: Duchess Swan (mother), Princess Swan (younger sister) and Dove Hood (partner in crime sometimes).

2 Fears: Having to take back her mothers destiny and not being her mothers perfect daughter.

1 Element of their Backstory: Was originally up for her mothers destiny but managed to pass it down to her younger sister before she was signed up for Swan Princess Destiny in Legacy Year.

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Full Name: Zee Quinzel.

Nicknames, if any: None known.

Hogwarts House: Hufflepuff- generally known to be the prankster of the house.

Gender: Cis Girl.

Sexuality: Bisexual.

A Song I Associate with Them: "Pretty Little Psycho by Porcelain Black" generally cause I cant name any others.

3 Important Relationships: Harley Quinn (mother), Poison Ivy (stepmom) and Rosemary Isley (stepsister).

2 Fears: Running into her biological father if she ever does and becoming insane like her father did.

1 Element of their Backstory: When she was conceived, Harley left the Joker for good to protect herself and their daughter, and Zee has only now learnt of what her father did to her mother and both hates and fears him for it.

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