Thursday, 5 July 2012

Cost Accounting

Chapter one: introduction
1.1 statement of the problem:
The more enjoyable to know learning the consciousness about the political rights and duties from the real touch of it. The political rights and duties has some essential merits for a country and it can be needed for increasing the situation of democracy of a nation.

The observations above raise the question of whether a healthy democracy does indeed require active participation in elections by a well-informed citizenry. While it may be tempting to answer immediately, 'yes' to this question, some would argue that a community that is largely uninterested and uninvolved in the political process, and happy to allow the government to 'get on the job of governing', is also a healthy sign. The importance of learning about the political rights and duties are easily understood. The‘study tour’ can provide the participants practical opportunity to feel, learn and experience this relationship between us and our culture.

In this latter case, a lack of participation suggests a contented community in which citizens feels little need to join political parties, or lobby government ministers, because they are generally satisfied with current political practices and culture.

1.2.1 general objective:
1. To discuss about the political rights and duties with the people of nasaratpur village.
2. To know more information about the political rights and duties.
3. To get knowledge about thinking of people of the area.
4. To learn and enjoy the group effort in a field study.
5. To get knowledge about the study tour.

1.2.2 specific objective:
To collect more information from the tour and gather knowledge the consciousness about the political rights and duties. And to develop or increase knowledge and skills from the study.

1.3 literature review:
Location and some information of kamalgonj upazilla:
kamalgonj upazilla,established in 1922, is the 2nd smallest upazilla in terms of population in the district of moulovibazar.it is 20 kilometers from the moulovibazar town.

Total area of kamalgonj is 485.26 square kilometers.rajnagar upazilla is to north of kamalgonj,sreemongol and moulovibazar town is the west and kulaura upazilla is the east.

Local history of kamalgonj mentions the name of kamal karayan set the tax collector, appointed by the zaminda,who become renowned for his goodwill and dedication towards the people of this locally.for the convenience of local people,kamal narayan set up a local market. Hence the place derives its name in these two regards.

Total population is 1,91,672(male 97,716 and female 93,956)number of people per square kilometer 395.literacy rate is 28.6%(male 35.7% and female 21.1%)

Educational institutions: college 2, high school and junior high school 12,primary school 186,madrasha 4.

Meaning of rights:
“state is known by the rights that it maintains” , prof. Laski. The state ought to guarantee to individuals the enjoyment of a certain number of basic human rights which essential for good life. “rights are” as hobbes describes, and from others us, and all genuine rights are conditions of social welfare”. Thus the rights anyone may claim are pertly those which are essential to everymen in order to be a nation human person, and pertly those which are necessary for the fulfillment of the function that society expects from him. They are conditioned by and correlative to his social responsibility”. Rights have been defined by a number of political thinkers.

Contents of rights:
(1) The state dose not create rights. It only recognizes, maintains and coordinates them so that all may realize the benefits of such rights and in case and violation, may protect them.

(2) Rights are, thus, claims that are socially recognized to make life happy, contented, harmonious, and prosperous. They are prior to the state as they fulfill the basic condition of social life.

(3) Rights are not unlimited. On the contrary, they are to be used by every citizen taking into account the rights of others. They are based on the use of intelligence and good behavior.

(4) Rights are not a selfish claim of anybody on society. The use of the right of everybody is consistent with the public good. Nobody can claim his right if it harms the general interests of the society.

(5) Rights and duties are correlated. Every right has a corresponding duty. It ha s been rightly said that “ rights without duties are like men without shadows: they only exists in fairy tales.

(6) Rights should not be vague but they should be define, so that they may not lead to frequent quarrels in the society.

(7) The rights have a tendency to grow with the expanding needs of the society.

Classification of right with special reference to bangladesh:
There is a marked difference between the right and power. Beasts enjoy power in the jungle and not the right social recognition and the guarantee of the state enable the power of man to take the shape of right. As a matter of fact all genuine right are condition of social welfare. The following are the classification of right:

(1) natural right:
The right which are granted to man by law and are protected by law are known as legal right. For example, in our country every individual enjoys the rights to life and properties. And if a strong person attempts to usurp these rights by the use of force, he is liable to be tried by legal authority. These days women also have the right to inherit their ancestral property. Legal right have been further divided between fundamental, political and social or civil right.

(2) moral right:
These right depend on the ethical feelings of man and the are not guaranteed by any legal authority. For example, parents have the right that they should be assisted by their children in their old age. And if their children do not serve them or assist them in their old age, they cannot seek the help of any command of law.

(3) legal rights:
By natural right we mean those right, which were enjoyed by the people even before the origin of the state. These right were enjoyed by the people in the state of nature. Many political thinkers regard the natural right as the right given to man by god. In modern times political thinkers do not support this view. They are of the opinion that people did not any such natural right before the origin of society or the state.

(a) fundamental rights:
By fundamental right, we mean those right which form the essential conditions of good life and which constitute the essentials of human progress. In the absence of these right the growth and development of human personality is not possibility. If the fundamental rights are usurped by force by any other citizen on the government, then the person concerned can go to the court of law and seek help.

(b) social rights (civil right):
Social right are ensure to the people for the progress of mankind and the welfare of society these right include:

(a) right to life and security

(b) right to family

(c) right to property

(d) right to work

(e) right to contract

(f) right to speech

(g) right to religion

(h) right to association

(i) right to equality

(j) right to education

(c) political rights:
Political right are those right which enable the individual in the capacity of a citizen in the political life and affaies in the country. These right are:

(1) right to vote

(2) right to contest elections

(3) right to public office

(4) right to petition

(5) right to criticism of the government

Theory of natural rights:
a) Theory of natural rights.
b) The legal theory of rights.
c) The historical theory of rights.
d) The social welfare theory of rights.
e) Idealistic theory

(1) Theory of natural rights:
This theory of attempts to impress upon us that rights and natural. They come from nature and are not created by any artificial agency. Prof. E. Asirvathean believes that rights inhere in the individual. He says, “ they inhere in him they are as much a pert of man’s nature as say the color of his skin.

Criticism:
Legal theory of rights has been severely criticized on the following grounds:
1. The real source of rights is our conception of rights or wrong “ rights”, according to plamenatz, “ must have a foundation of right as against wrong”.

2. Wilde maintains that the state is not the source of all the rights.

3. According to h. J. Laski the state does not create rights, it only recognizes them. To limit the rights of man because of his membership of the state alone “is to destroy his personality and not to perverse it”.

4. Herbert spencer is of the opinion that the state guarantees only the securities of these rights. It does not create rights.

5.this theory does not deal with rights philosophically.

6. This theory makes the state absolute.

(2) legal theory of rights:
The supporters of legal theory of legal rights maintain that the state is the main source of all rights. There are no rights which in here in man. Nor have they been gifted by nature. On the contrary, they are created and maintained by the state. The membership of the state brings right to man. Rights emerge from the state and are maintained by the state. Bentham, holland and austin are some of the supporters of this theory.

Criticism:
Critics have gone to the extent of condemning this theory out rightly .they maintain that by nature man is a social animal and has been living in society from the very beginning (in the primitive times he lived in families which formed the small units of society).

(3) historical theory of rights:
This historical theory of rights impresses upon us that rights are the outcome of historical evolution. Rights have their origin in customs and usages which one practical social utility. These customs and usages passed on from one generation to another and were ultimately recognized as inherent claims and rights.

Criticism:
This theory has been criticized on the following grounds:
1.customs go on changing with the passage of time. Therefore, it is not good for the rights to depend upon them. Otherwise, laws will have to be changed every day.

2. All products of history and customs cannot be regarded as rights or continued as rights.

3.customs and traditions vary from one sect to another and all the customs and tradition of all the sects cannot be regarded as rights.

4. Long standing customs can come in the way of rights instead of becoming rights themselves.

(4) social wale fare theory of rights:
The supporter of social welfare theory maintains that rights are the conditions of social welfare. They are created by society and aimed at realizing social good. Therefore, “should all yield to what is socially useful or social desirable”. Laski has gone to the extent of saying, “rights have no meaning without social unity”. Chafte and dean pound are also the supporters of the social welfare theory.

Criticism:
Social welfare theory has been criticised on the following grounds:
1. Wilde has gone extent of criticizing this theory by saying that if rights are aimed at realizing the social welfare only, individual liberty will possibly be in peril and the individual may not get any opportunity to make a claim of his rights.

2. The social welfare theory has much to commend but at the same time we cannot say what is actually meant by social welfare.in the name of social welfare, people exploit society and serve their own purpose. The same was done in italy during the period of mussolini.

3. Individual liberty may be set at nought in order to reasile the social welfare.

4. It is very difficult to define social welfare.

5. This theory is very vague and it cannot be clearly stated what precisely helps in social welfare.

(5) idealistic theory of rights:
The idealistic regard the state as a divine institution. According to hegal,” state is a march of god on earth”. The idealists believe that congenial external conditions are required for the perfection of human life. The individual is subordinate to society and the state recognizes only those rights which are moral, ethical and which promote the social welfare. According to this theory there is a close relationship between the state and human rights. Rights are based not on laws but on morality. As a matter of fact perfection of human personality is the ultimate end to which all the rights should be directed. A man cannot refuse to take birth in a bad state. The welfare of the individual lies in the welfare of society. They regard rights as essentials of the internal progess of man. Rights are the seentials of human perfection.

Criticism:
Idealistic theory of rights has been criticised on the following grounds:
1. According to this theory, state divine institution.but as a matter of fact the state is not a divine institution.

2. According to this theory, morality is the basis of law. Though it is true to a very great extant,yet the standard of morality differs from individual to individual and from society to society.

3. Individual liberty can be set at nought for the promotion of social welfare.

Duties:
As a member of society or the state a man must behave in a way which is good for all and which is helpful in promoting the welfare of society. Society calls upon the individuals to follow creation norms. These are obligations or duties. They are two sides of the same coins. A duty is an obligation. As a member of society or state, the individual has to observe these obligations of society. Rights and duties are related to each other. They are the same conditions seen from different angles. The rights of one are the duties of the other and vice versa.

Moral duties:
Moral duties are those obligations which we should observe but we are not legally bound to observe them .it is our moral duty that we should serve our parents, teachers, brothers and sisters and relatives. It is the moral duty of every individual that he should look after his family and earn money by fair means.it is our moral duty that we should serve our village, our province, nation and the world to all possible extents.

Legal duties:
There is a marked difference between legal duties and moral duties.it depends entirely on the conscience of the individual to perform moral duties or not to perform them.but an individual is legally bound to perform legal duties.if he does not perform them,he wiil be punished by the state.it is the legal duty of every citizen to show obedience to the constitution, commands of law and pay taxes regularly and honestly.it is our legal duty to remain loyal to our country.

Fundamental duties:
Fundamental duties have been added in india according to 4 2nd amendment of the constitution for the first time. All the fundamental duties have been enumerated in part 4-a, article 51-a. Article 51 enjoins the following duties upon the citizen of india:

(a) to protect and improve the national environment including forests, lake, river and wild life and to have compassion for living creatures

(b) to cherish and follow the noble ideals which inspired our national struggle for freedom.

(c) to uphold and protect the sovereignty, unity and integrity of india.

(d) to defend the country and render national service when called upon to do.

(e) to safeguard public property and to abjure violence;

(f) to value and preserve the rich heritage of our composite culture.

(g) to abide by the constitution and respects its ideals and institutions, the national flag and the national anthem.

1.4 operational definition:

1.4.1. Politics:
Generally we can say straggle for power is called politics. Politics is the science of government that part of ethics which has to do with the regulation and government of a nation or state, the preservation of its safety, peace, and prosperity, the augmentation of its strength and resources, and the protection of its citizens in their rights, with the preservation and improvement of their morals.

Rights:
Rights are advantageous positions conferred on some possessor by law, morals, rules, or other norms. There is no agreement on the sense in which rights are advantages. Rights are classified by their specific sources in different sorts of rules. Legal rights are advantageous positions under the law of a society.

Political rights:
Political rights means the power to participate directly or indirectly in the establishment or administration of government, such as the right of citizenship, the right to vote, and the right to hold public office.

Duties:
A duty is an obligation.as a member of society or state, the individual has to observe these obligations of society.rights and duties are related to each other.they are two sides of the same coins.they are the same conditions seen from different angles.the rights of one are the duties of the other and vice versa.

Power:
The ability of an individual or group to carry out its wishes or politics and to control, manipulate or influence the behavior of others whether they wish to cooperate or not.

1.5 importance of the study:
Since we have arranged the study tour, we have helped each other in every means. The way we have solved our problems will help us to confront problems in future. The task distribution helps to feel more reliable the tour was to kamalgonj upazilla. To make the study tour successful, we have shared our ideas. We have done brainstorming to refine the entire planning. This program gives us the opportunity to become an organizer, may be just for a day, but it has made us to believe that we can do some organizing also. As a bba student, this is very much important for us to become an organizer for the future life. We also have to know more information about political rights and duties for discussion with many people in this area. The places we have seen attracted us and we feel that we have to do everything for the betterment of the study tour.

Chapter two: methodology
2.1 research method:
In this research we try to know the thinking and opinion of people about the political rights and duties.in this study we have used descriptive research. Descriptive research includes surveys and fact-finding enquiries of different kinds. The major purpose of descriptive research is description of the state of affairs as it exists at present (political theory,11th edition)so we think that descriptive research method is just right method for our study.

2.2 research design:
A research design is the logical and systematic planning in directing the research. We use descriptive research design in our research paper cause in descriptive research design researcher describe as accurately as possible the characteristics of a group of people or a community (political theory,11th edition). To start any research work it is necessary to identify the kind of research and how to complete it; that is determine the research design (political theory,11th edition). In this research we described about the political rights and duties with a plan for collecting and utilizing data.so we think descriptive research design as our research design is the perfect selection.

2.3 research area:
Nasaratpur village is our research area.it is under the kamalgonj upazilla,established in 1922, is the 2nd smallest upazilla in terms of population in the district of moulovibazar.it is 20 kilometres from the moulovibazar town.

2.4 primary source:
We have collected some important information from primary sources. We went to the field in the village of nosrotpur and discussion with the local people and collected information.

2.5 secondary source:
Primary sources were not enough for our study, so we also collected more information from the secondary sources. Book, television, megazine, website, related journal etc are the secondary source of data.

2.6 data collection method:
Our research method is field study method.we visited the village of nasaratpur,under the kamalgonj upazilla and investigate the people for data collection. Field study method is a method in which researcher himself goes to the field to investigate the problem & to contact the people & visit the spot so that he has first hand knowledge of the problem which he is going to study. They collect data and also prepare documents based on the data collected by him.

2.7 limitation of data collection:
We have to collect our information from nasaratpur village to get some information from the people in this area. We have faces some limitations to collect data.

1.lack of sufficient time.

2.lack of experience about field work

3. Communication system is not very well in the village.

4.it is very difficult to field work in rural area.

2.8 limitation of the study:
We have faces some limitations to done our study work. Time is main factor for our study. Another limitation is the high temperature of the weather in this day. In this study we did not get enough time, for discuss the people . After all it was a small tour.so it is very hard to observe the area and collect data within one day.

Chapter three: data analysis and presentation
Data analysis and presentation:
We have to done our study to the village of nasaratpur, under kamalgonj upazilla in the district of moulovibazar. In this area we have to collect more information to those people who know consciousness about the political rights and duties. Another person says that they want to perfect political leader for development of the country and they also want to fulfill their demand, because they want to live peacefully . (in this village most of them are illiterate and hindus with some muslims.for discussion in the area we know that people response easily but they don’t know more information about the political rights and duties.some people says that they want to develop political rules and regulations. They also says that they must elected conscious person those who fulfill their promises (case 1). Case 2).more people think that if the government can control the higher market price of usable item and corruption can controlled and try to development of electricity sector,than a country will be developed.

Chapter four: conclusion
Personal evaluation:
In this study the operation and effectiveness of democratic political situation in bangladesh. We have considered the differences between the ideal government and bangladeshsi practices. As we have seen above a number of these issues are set within arguments over the respective merits of retaining a proposals to establish bangladeshi culture. A further critical task required to examine the strengths and weaknesses of the major institutions of representation and democracy. We have canvassed a number of arguments for and against the political obligation to compulsory voting and a democratic alternative the electoral politics.

Whatever the problems confronting the institutions they exemplify at least one major virtue. We will explore a few more of the possibilities for extending democracy in the democracy and the citizenship. Although there is often robust political conflict between government and opposition parties in bangladesh. It is also important to note that arguments over democracy in our country are often as much about democratic possibilities and potential as about conforming to historical tradition. As citizen could encounter difficulties time, resources, motivations that prevent them from exercising their rights of participation, it is necessary to introduce a focus on social issues and a collective perspective.

Chapter five: appendix
Case study 1:
Modon mohan lives in a village. He is 30 years old. His religion is hindu. His village is nasaratpur under kamalgonj in the district of moulovibazar. Its area is about 485.26 square kilometers. Surrounding green tress and crops field. We must select conscious persons for election those who will fulfill their promise. He also said we do not get free education and low price of vigor. In this village most of them are literate and hindus with some muslim. Though agriculture is the main occupation, some traders and service holders also live there. He is an uneducated persons but he know the consciousness about the political rights and duties. He says that we are a citizen of bangladesh so the government them right to vote. He says we are a poor people so the government should reduced the price of all commodities. More or less almost people of all classes are suffering from the problem of price hike. He also says that the government should stop the dowry system.

Case study 2:
Rasel kumar is a person who lives in the village of nasaratpur,upazilla of kamalgonj,the district of moulovibazar in the division of sylhet. But he knows something about the political rights and duties. Because he is already connected to more people for his occupation in his village.mr.digentho kumar said, to increasing the health sector ,development of the communication sector, improvement of the electricity problem etc are the consciousness of the political rights. He also said that consciousness about the duties as citizen of bangladesh is create the perfect politician and good behavior with every person and anti crime commission is necessary for our country. If government can control the higher market price of usable item and corruption can controlled, than these barrier will be solved to get political rights and duties. He is a village doctor and he is 62 years old. Hinduism is his religion and he is a responsible person in his village. He don’t know more information about politics or its more information. About the election he said ”amra marka dekia vote dei na,amra prarthi dekia vote dei,karon amra shantite basia thaktam chai”.so it is proved that he is a responsible person for elected the member of parliament. And he also suggested the government that a government can improvement of agricultural sector, to solve the corruption problem, try to solve the lacking of the job sector and to paid the salary in perfect time for all labor or employee, than a government can be successfully done his all activities for the development of a country.
*   *   *

Foreign Remittance Activities Internship Report BBA

Foreign Remittance Activities Internship Report BBA 1.1 Introduction Banking is one of the most important sectors for a country's...