The Hindu Business Line : Saturday, July 06, 2002

Soothing first words
JUST AS PARENTS read a lot into the first lisping of their children, analysts are no doubt working overtime finding meanings into the first utterances of the new Finance Minister, Mr Jaswant Singh. On his first day in office, he said, "there ... More

ECONOMY

Why the ebb in growth process
THE growth rate of an economy in any given year and the trend rates of growth over sequential years or periods are among the most important conventional indicator of the material progress of an economy. If the growth rate is high in a given ... More

Creating an effective interest rate regime
THE rate of interest expressed as a percentage return per annum on the amount lent or deposited has two aspects. First, it acts as a rate of yield on savings. In the modern economy, interest is a major source of supplementary income. Second, it ... More

POLITICS

Drowned in politics
THERE is widespread agreement that the recent changes made in Mr Atal Bihari Vajpayee's Ministry together comprise a major shift in personnel holding key positions in the Union Government. Now, in the ordinary course of things in an "efficient" ... More

TAXATION

Why MAT is not glossy
IT IS strange that the simple system of book profits tax, in vogue in a number of countries, has not been able to find its feet in India. There has been a long and historical debate on whether corporate India should be subject to such a tax, on ... More

Circular powers
T. C. A. Ramanujam on a landmark Delhi High Court judgment on the Mauritian tax treaty More

Leaks in the shelter
IF THE neighbourhood watch-repairer has one of the best-maintained antique clocks, or the local mechanic's scooter gives miraculous mileage, there is little surprise. But when accountants apply the best of tax skills for their own firms, you ... More

FOODGRAINS

World Food Summit 2002 — The hungry will have to wait
"I will give you a talisman. Whenever you are in doubt, or when the self becomes too much for you, apply the following test: Recall the face of the poorest and the weakest man whom you may have seen, and ask yourself, if the step you ... More

HUMAN RESOURCES

Perception problems
MANY misunderstandings and interpersonal conflicts in organisations arise out of perception of a matter. HR managers have special responsibility to ensure that managerial decisions and actions are rightly perceived. The employee morale and job ... More

ECONOMIC OFFENCES

Pay the devil its due
ECONOMICALLY, payoff is not always a bad word. If you look at it in the eye, it means full payment — of salary, wages, or a debt, or final settlement, especially when you have been paying in instalments. It could also mean the climax of ... More

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