CASH

                                                      CASH FLOW STATEMENT

Cash flow statement is a statement which shows inflows and outflows of cash and its equivalents in an enterprise during a specific period of time. According to the revised accounting slandered 3 an enterprise should prepare a cash flow statement and should present it for each period for which financial statements are presented. Cash flows exclude movements between items that constitute cash or cash equivalents because these components are part of the cash management of an enterprise rather than part of its operating,investing and financing activities.
According to AS-3 the cash flow statement should report cash flows during the period classified by operating,investing and financing activities.
Operating activities-Operating activities are the principal revenue-producing activities of the enterprise and other activities that are not financing or investing.the amount of cash flows arising from operating activities is a key indicator of the enterprise have generated sufficient cash  the extent to which the operations of the enterprise have generated sufficient cash flow to maintain the operating capability of the enterprise to pay dividends,repay loans and make investments without recourse to external sources of financing.
Investing Activities-investing activities are the acquisition and disposal of long term assets and other investments not included in cash equivalents.it is important to make a separate disclosure of cash flows arising from investing activities because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flow.Examples of cash arising arising from investing activities are- cash payments to acquire fixed assets.
Financing activities-financing activities are activities that result in changes in the size an composition of the owners capital and borrowings of the enterprise.The separate disclosure of cash flows from financing activities is important because it is useful in predicting claims on future cash flows by providers of funds to the enterprises.
can flow can be prepared by using two methods i.e The direct method and The Indirect method  generally the indirect method is more important
How to prepare cash flow by indirect method
>take net profit before tax and extra-ordinary items.
>Make adjustment for non cash and non operating item
>Make adjustment for gains and losses on sale of fixed assets
>Make adjustment for changes in current operating assets
>Deduct income tax paid
>Make adjustment for extra ordinary item

FOOD

FOOD

Food is the only need which comes first for the need of the people rather than any other facilities and our modern luxurious life. Food needed for survival is very necesssary for the living of the people. We eat plants and as well as non-veg, about 1950 species are their for plants to be eated and used as a source of food.
 Millions of people in present are not having their food fulfilment in all over the world. Food, clothes,shelter are all three things which are needed first for the people not i myself think that the people who cant even afford food  for them which is very necessary, the food will reach to the people then only the people can work with efficiency in every feel like industries the food should reach to every individual was been affected by this situation of hunger as only because of it one can be able to work with efficiency.

   People also use food for the health as well as a test in modern time the stats explain that the people thinking of eating food is mainly for taste rather than that of becoming healthy they want their food to be tasty nowadays fast food italian chinese are most preferred. The people which is not so good for people's health if it did in access that fast food and chinese food as well as all spicy food not taken in more amount or regular but nowadays younger people and teenagers prefer spicy food italian food chinese and many more tests which consist of most places in and healthy for our health they should control eating the food for the them it should be controlled we should have a healthy diet more than spicy and junk food we should have fruits because food this is us anti action to diseases, as it gives us vitamins, minerals ,vitamin e, vitamin c, vitamin d and many more also have food for thought for the health.

  Spinach extract reduces savings and many of the problems as it is used for antibiotics but nowadays in planting we use many pesticides which are harmful in production of vegetables. It should be prevented so that the production should be of better quality. When we talk about america us and many more countries, in america fastfood their are about  1 lac 60,000 where 50 million of americans serve daily. We should eat more and more healthy foods rather than fast food.
       Mainly designer city the fort should be not a problem for every individual in this world the hunger and food shortage should be removed. Food for every individual is necessary in food is the only source that provide every essential thing in living life and efficiency. We can say that food is a basic necessity and very important for us to live and healthy and fruitfull life.

FACEBOOK

          FACEBOOK

Facebook as we hear about this word we think of our profile, chats and the way we use and use it. It is an social networking site which we use it online for social networking. It's operated from its office situated in California. Founder of Facebook was Mark Zuckerberg, he founded it on 4 February 2004 and till now it has about 3 billion of users connecting on it, each day about 1.5 to 2 billion of people log in their account. Mark Zuckerberg, Eduardo Saverin, Andrew McCollum, Dustin Moskovitz, Chris Hughes they all were roommate and are founder of this as partners. He thought of how can we and people connect with each other in working life and when are far away from each other, and so he got the idea and made the online social networking site. Mark wrote a program known as Facemash on 28 october,2003 attending Haverd in second year.According to Haverd it was of no use and ten mark hacked the areas of computer network and proved himself. In today's life Facebook is playing an important role in the life of a people specially teenagers.

                     Facebook is helpful for us in any of the positive ways, we can stay connected with the people we know and many more without sharing much more details. If we are far away from any one we can stay connected with each other by only using of internet. We can use it as a source of our knowledge by making and following pages. We can also share our thoughts on it and can be used as a source of awareness and many more as we know where their is something good their exist something bad also,some of its negative effects are- wrong news can be spread over through it, culture of people is being disturbed indirectly, people are addicted of it, pics uploaded can be used as for wrong use, hacks and more are affecting its positive uses and its positivism.

More than 2.5 billion pics are uploaded every day, it is also the second-ranked site in the U.S. next to Google. If Facebook was a fifth-largest country in the world, after China, India, the U.S., and Indonesia. In sometime Facebook changes its coding and format to be safe from hackers as if anyone could hack Facebook awards the person and gives job. Facebook will only increase its growth in future as it has a bright future.

I PHONE

                                                                   I PHONE

                                     The i phone is seamlessly knitted together by arguably the slickest and most thrilling,graphical,feathery,multi-touch user interface ever conjured till date.it offers incredible and intuitive functionally on a brilliant and overwhelming large,vibrant display.It flaunts excellent connectivity options spanning the 3G, WI-FI and cellular ambit that allows you to stay connected to the world wide web quite effortless. .then it exhibits very decent location acquisition via its in-built GPS abilities and MAPS application.
The iPod like audio/video capabilities in-inheritance that has already altered the way the world listens to its music.Over and above all this,the second edition edition of the new i-phone goes beyond being a personal communications and multimedia device.

Some of the niggling features that were missing in I phone 1.0 continue to be overlooked. There's still no copy paste function no MMS sending,no Flash capabilities
By developing support for Microsoft Exchange Active Sync,push for email,contacts,calender and VPN protocol etc.The iphone has thrust itself into the enterprise,corporate and business environment.
.To top that,opening up the phone,third party application development has resulted in over 600 downloadable applications for the Iphone .these programmers encompass everything from entertainment to g,sports to travel and more .aming,to news to productivity,social networking to weather,sports travel and mre.

The operators bundle iphone with tariff plans.For example,in UK,telecom service provider 02 is selling iphone for free under its specified highest monthly tarrif plan while T-Mobile in Germany declared to sell iphone for 1 Euro to those customers who will choose highest monthly plan.
In India it may be diffcult for operators to subsidies iphones,India has the lowest tarrif in the world.

THOUGHTS

                                      OVERCOMING NEGATIVE THINKING

One negative experience can ruin our mood for the day,which will cause us to act and think in ways that attracts even more negativity,which puts us in an even worse mood,and on it goes.it creates a chain reaction of negativity that affects us,and everyone around us.One of my biggest lessons in life has been unnderstanding that 'like attracts like' i used to believe that I would be happy if I could only meet the right man,find the right job,lose enough weight etc.But it didn't work out that way.I did indeed do some of those things,but i still wasn't happy.I had to learn to become happy first,and then everything else in my life began to transform to more closely match my attitude.

The majority of us tend to let our experiences influence our thoughts,rather than the other way around. Obsessive fear and worry are also facets of a negative attitude.A certain amount of these emotions are normal,of course.Worrying about our performance in a job interview,or feeling fearful in a dangerous situation are to be expected and can actually do us good by keeping us sharp mentally.But worrying excessively about things that are out of our control can do more harm than good.

We should do we can minimize the potential for disaster.But constantly focusing on the bad things that could happen to us-and even expecting them to happen can only keep us stuck in negative thoughts.it does not mean that if we think positive always good things will happen to us No unfortunately that's true either. I think there are certain experiences we need to go through in life for the purpose of strengthening us and helping us grow.Even though they're not fun at the time,they serve our highest good in the long run.Those situations need to remember that our thoughts have tremendous power.many of us have been thinking negatively for years,and old habits die hard.But if you set your mind to do it,and keep focusing on the positive,positive circumstances will begin to bloom in your life.Make a conscious decision to expect the best at all times.

INFLUENZA

                                                             SWINE INFLUENZA

Swine influenza is a result of an infection by any one of the several types of swine influenza virus,which are 80-120 nanometeres in diameter.some other names of the disease are HINDI flu, swine flu,hog flu and pig flu.endemic in pigs,this virus or popularly known as swine influenza virus is any strain of the influenza family of viruses.Influenza C and the sub types of influenza A are the known SIV strains.HINI, HIN2,H3NI,H3N2 and H2N3 are the sub types of influenza A.
HISTORICAL BACKDROP
First proposed to be a disese pertaining to human influenza during the 1918 flu pandemic,swine influenza came to be known when pigs as well as human become sick at the same time. HINI   was almost the exclusive strain of the swine of the swine flu for the following sixty years.then,new strains of three different sub types and five different genotypes emerged as  causes of influenza between 1997 and 2002 among pigs in North America.H3N2 strains emerged in 1997-98.

PREVENTION OF FLU IN HUMANS
Recommendations to prevent spread of the virus among humans include e using standard infection control against influenza.this  includes frequent  washing of hands with soap and water or with alcohol-based hand sanitizes,especially after being out in public.Chance of transmission is also reduced by disinfecting household surfaces,which can be done effectively with a diluted chlorine bleach solution.Although the current  trivalent influenza vaccine iis unlikely to provide protection against the new 2009 HINI strain,vaccines against the new strain are being developed and could be ready as early as June 2009.experts agree that hand-washing can help prevent viral infections,including ordinary influenza and the swine flu virus,influenza can spread in coughs or sneezes,but an increasing body of evidence shows small droplets,containing the virus can linger on tabletops,telephones and other Alcohol-based gel or foam based hand sanitizes work well to destroy viruses and becteria.Social distancing is another tactic.It means staying away from other people who might be infected and can include avoiding large gatherings,spreading out a little at work,or perhaps staying home and laying low if an infection is spreading in a community.

MARRIAGE

                                                                     MARRIAGE

Marriage is a relationship in which the Bride and Groom needs to be dedicated with soul and body that means two hearts and one soul.with this love and trust other relationship of bride grow up.there are different kind of  marriage all over the world i.e common law marriage. boston marriage,open marriage etc. .Marriage is starting journey of new relationships.the relationships starts with marriage become stronger by love and affection.but today marriage are not working people don't want to get married because whey they saw married couples are always fighting and they are not happy with their marriages so they decided not to marry. study shows that 63.1%of men and 60.7% of women are very happy with their married life the both men and women have higher expectations when married then those who are single or divorced.

Some strange wedding traditions
*IN KOREA friends of the groom take off his socks,soon after the ceremony,tie a rope around the ankle and start beating the soles of his feet with dried corvine. all this to make him stronger for the first night.
*IN GERMANY friends of the bride/groom kidnap the bride and the groom has to find her the search start in a local pub with the groom paying for the drinks of those who want to join him in search.
*In SCOTLAND there's a feet washing ceremony on the evening of the wedding.the ring of a married women is put in a tub and the feet of the bride to be are washed.whoever finds the ring first gets married next.
*In FRANCE at their wedding reception the bride and groom drink wine from a cup with two handles,symbolizing their loving relationship

Things to do for a good married life
1.Always consider the exceptions of  your life partner if someone loves you it obvious he or she have some exceptions from you its your duty to fulfill it for example if your wife likes shopping so go shopping with her at least once in a month.
2.Say 3 magical words to the 'I LOVE YOU'. don't thinks its not necessary to say this whole life .there three words means a lot all the time.
3.Sometimes gives them surprises go for dinner date or bring some gifts for them.
4.Try to understand them may be he or she facing some problems they can not discuss he problems with you be patients respect the privacy of them little space should be needed  in every relationship
5.Be honest and if you hurt them say sorry quickly
6.If your life partner did a mistake you have to realize  them but with love do not fight
7.Respect the feelings of your life partner take their suggestion before taking any decision.
8.Do not order your wife like boss behave like her friend
9.Spend a quality time with each other if you both are working and very busy.

Current estimates suggest that 40.50% of recent marriages will end in separation prior the death of their spouse.the children suffered after the divorced the divorced of their mom and dad effects very badly to their lives. in USA according to recent studies the percentages of children that experience parental divorce by the  age of 12 is estimated to be about 24%. always be careful while choosing your life partner. divorce effect many lives so if you have a good life partner your life become like heaven person who loves you understands you fulfill your exceptions respect you will always be a good life partner spend some time with them try to understand each other before getting married because marriage is a very impotent  decision of your life.