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Unique Times June 2022

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Vol 11 Issue No.128 Jun - Jul 2022 USD 0.70`50AED 5BD 0.500

PEGASUS

Paves the Way for Women to a Gateway to Success and Glory


Available at: SAJ EARTH RESORT, Kochi, MANAPPURAM RITI JEWELLERY, All over South India


Chief Mentor Mr. V.P. Nandakumar Director & CEO Jebitha Ajit Editor Ajit Ravi Legal Advisor Latha Anand B.S.Krishnan Associates bskrishnanassociates@gmail.com Sub-Editor Anusha Varghese Consulting Editor Sujit Chandra Kumar Associate Editor Ravi Saini Athulya Pradip Correspondents Dr. Thomas Nechupadam Vivek Venugopal- Quarter Mile Amrutha V Kumar Creative Design PEGASUS Cover Photographer PEGASUS Marketing USA 725, burning tree lane, punta gorda Florida-33982 Mob: +1 (863) 558-5234 UAE Jolly Tel: +971 50 307 1125 Shaji N Palakkal 415, Building 23, Al Khail Gate, Al Quoz-2, Dubai, UAE Tel: +9714 4511075 Maharashtra Jayasankar M a/101, New Prathamesh Niwas, OPP. Laxmi Park, Thakurli East, Dombivli post, Thane District, 421201 Mob: +91 9820708662 Tamil Nadu Joe Michael 305 1st Main Road, 3rd Cross Street, M K B Nagar, Vyasarpadi, Chennai, Tamil Nadu, Pin- 600039 Mob: +91 9791006426 Karnataka, Telangana, Andhrapradesh PEGASUS Ph: 09288800999 Sunilkumar NN Director Vineeth Nair Ambalika Saikia, Ambalika_saikia@yahoo.com Published at Pegasus Global Pvt. Ltd. L5-106, Changampuzha Nagar Kalamassery, Ernakulam-682 033 e-mail: editor@uniquetimes.org uniquetimesindia@gmail.com Ph:0484 2532040, 2532080, Mob:9288800999

Editorial “B

ecome the kind of leader that people would follow voluntarily, even if you had no title or position.” - Brian Tracy Leaders assist themselves and others in making the best decisions. They establish the tone, create a compelling vision, and invent something unique. It is dynamic, interesting, and encouraging to map out where you need to go in order to "win" as a team or an organisation. This month's cover story features Shri Arvind Kejriwal, the bold and resolute Chief Minister of New Delhi, who demonstrates his leadership qualities via his sensible decisions. This times travel article will give a pleasuring experience to our readers. This travel destination is Cambodia, the land of cultural heritage. Along with the aforesaid articles, the edition has all our regular articles from beauty, movie review and book review to motivation and business articles. "Books are the quietest and most constant of friends; they are the most accessible and wisest of counselors, and the most patient of teachers" - Charles W. Eliot Enjoy Reading! Thank You Sd/Ajit Ravi

Cover Photograph Arvind Kejriwal Delhi Chief Minister

Printer & publisher Pegasus Global Pvt. Ltd. Cochin (682033) on behalf of Ajit Ravi. Printed at S.T.Reddiar & Sons, P.B. No: 3627, Veekshanam Road, Cochin-18.


CONTENTS

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From a Humble Civil Servant to Delhi Chief Minister

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COVERSTORY 20

BUSINESS

The Great Resignation and Beyond

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PEGASUS Paves the Way for Women to a Gateway to Success and Glory

32

How to Tackle Diabetic Neuropathy

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CONTENTS AUTO REVIEW

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36

36

Eligibility of Credit in Respect of State Taxesa Brief Analysis

48

Gadgets

50

Avocados: The Secret for Sustainable Beauty without Words

TRAVELOGUE

BEAUTY

52

50

52

Cambodia: the Enigmatic Kingdom in Southeast Asia

58

Honda City Hybrid


UNIQUE DIARY

Google Maps to get ‘immersive view’ for select cities

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oogle Maps is bringing an immersive view to the maps, with over a billion people using it to navigate. Users will be able to get a feel for a neighbourhood, landmark, restaurant, or popular venue with the new immersive view, and get used to it before going there. “Whether you’re visiting a new place or looking for hidden local gems, immersive view will help you make the best decisions possible,” says Miriam Daniel, VP of Google Maps. Google will combine billions of aerial and street-level images to create a new, high-fidelity representation of a place using advances in 3D mapping and machine learning. The new immersive view will be powered by these technologies. This immersive experience will work on nearly any phone or device. Later this year, the immersive view will be available in Los Angeles, London, New York, San Francisco, and Tokyo, with more cities to follow.

India’s economic growth forecast for 2022 has been slashed by Moody’s to 8.8%

“Every problem is a gift without problems we would not grow.” Anthony Robbins

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oody’s Investors Service cut India’s economic growth forecast for 2022 from 9.1 percent to 8.8 percent on 26th May, citing high inflation. High-frequency data suggests that the growth momentum from December quarter 2021 carried over into the first four months of this year, according to Moody’s Global Macro Outlook 2022-23. In the months ahead, however, rising crude oil, food, and fertiliser prices will put a strain on household finances and spending.”We have lowered our calendar-year 2022 growth forecast for India to 8.8%, down from 9.1% in March, while keeping our 2023 growth forecasts at 5.4 percent,” Moody’s said.”However, unless global crude oil and food prices rise even higher,” Moody’s added, “the economy appears strong enough to maintain solid growth momentum.” It stated that the post-pandemic economic recovery faces a complex set of challenges, claiming that several cross-currents have hit the global economy all at once, slowing growth more than it anticipated only a few months ago.


UNIQUE DIARY

To keep domestic prices low, India has banned wheat exports

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ndia has suspended wheat exports with immediate effect as part of its efforts to contain rising domestic prices. The government stated that only export shipments for which letters of credit were issued on or before 13th May notification would be permitted. Furthermore, according to the notification issued by the Directorate General of Foreign Trade (DGFT), the government will allow exports on request from other countries. According to the notification, the government made the decision “in order to manage the country’s overall food security and to support the needs of neighbouring and other vulnerable countries.” After exports from the Black Sea region fell after Russia’s invasion of Ukraine in late February, global buyers looked to India, the world’s second largest wheat producer after China, for supplies. The decision to ban wheat exports comes after a massive crop loss in March due to a heatwave.

The Indian agency denies pressuring Xiaomi officials to make a statement

T “There’s no shortage of remarkable ideas, what’s missing is the will to execute them.” Seth Godin

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he Enforcement Directorate denied allegations made by Xiaomi India that it was forced to give statements in an alleged illegal remittances case by the probe agency. “The allegations that the statement of Xiaomi India officials was taken under duress by the Enforcement Directorate (ED) are false and without merit. On several occasions, Xiaomi India officials voluntarily deposed their statements before the ED under FEMA (Foreign Exchange Management Act) in the most conducive environment” the investigation agency issued a statement on 7th May. According to Reuters, Xiaomi Corp, a Chinese smartphone manufacturer, claims its top executives were threatened with “physical violence” and coercion during questioning by the Enforcement Directorate. According to Xiaomi’s filing dated May 4, officials from the Enforcement Directorate threatened former India Managing Director Manu Kumar Jain, current Chief Financial Officer Sameer BS Rao, and their families with “dire consequences” if they did not submit statements as requested by the agency. However, the Enforcement Directorate stated on May 7th that the statements were false “They were deposed based on documents and information provided by the company during the investigation.” Xiaomi has been under investigation since February, and an Indian agency seized $725 million from Xiaomi’s India bank accounts last week, alleging that the company made illegal remittances abroad “in the guise of royalty” payments.


India’s Forex Reserves Fall Below $600 Billion, Lowest In a Year

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or the first time in a year, India’s foreign exchange reserves fell below $600 billion, weighed down by persistent capital outflows and rupee weakness fueled by the dollar’s recent broad surge. The Reserve Bank of India’s (RBI) latest data for the week ending April 29 showed the country’s foreign exchange reserves fell by $2.695 billion to $597.728 billion, marking the eighth week of declines. The country’s import cover last fell below $600 billion in the week ending May 28, 2021. The latest data was also the lowest since late April last year when the country was in the midst of its worst coronavirus outbreak. In response to a deadly second surge in infections, hospitals across the country were scrambling for beds and oxygen; the World Health Organization (WHO) said in a report that India accounted for nearly half of the coronavirus cases reported worldwide and a quarter of the deaths during that period. However, the fallout from the Russia-Ukraine conflict has weighed on global supply chains this year, causing runaway inflation and forcing major central banks to tighten policy.

India’s Projected GDP Growth Down To 6.4%, Yet Fastest-Growing Major Economy: UN

“If you really look closely, most overnight successes took a long time.” Steve Jobs

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ccording to a UN report, as the Ukraine conflict has an impact on global GDP, India is expected to grow by 6.4 percent in 2022, slower than last year’s 8.8 percent but still the fastest-growing major economy, with higher inflationary pressures and uneven labour market recovery stifling private consumption and investment. In its World Economic Situation and Prospects (WESP) report released on 18th May, the UN Department of Economic and Social Affairs stated that the war in Ukraine has upended the fragile economic recovery from the pandemic, triggering a devastating humanitarian crisis in Europe, raising food and commodity prices, and exacerbating inflationary pressures globally. The global economy is now expected to grow by only 3.1 percent in 2022, down from a forecast of 4.0 percent in January 2022. With sharp increases in food and energy prices, global inflation is expected to rise to 6.7 percent in 2022, twice the average of 2.9 percent between 2010 and 2020, according to the report.India’s growth rate is expected to be 6% in fiscal year 2023.

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Alan White, the drummer for Yes, has died at the age of 72

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lan White, a founding member of the seminal prog-rock band Yes, has passed away. After a brief illness, the 72-year-old, who was born in Pelton, County Durham, died peacefully at his home in the United States. According to the band, he had been looking forward to an upcoming UK tour and celebrating his 50th anniversary with Yes, which he had joined in 1972. White collaborated with John Lennon, George Harrison, and Joe Cocker during his career. “Alan White, our beloved husband, father, and grandpa, passed away at the age of 72 at his Seattle-area home on May 26, 2022, after a brief illness,” the band said in a social media post. “Alan was many things to many people throughout his life and six-decade career: a certified rock star to fans all over the world, a band mate to a select few, and a gentleman and friend to all who met him.” In the 1960s, he worked with a variety of bands before receiving what he thought was a prank phone call from John Lennon in 1969.

Brittney Griner has had her detention in Russia extended

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rittney Griner, an American basketball player, has had her pre-trial detention in Russia extended for another month. Ms Griner, 31, has been detained since February, when Moscow airport officials allegedly discovered cannabis oil in her luggage as she was returning to the United States after performing in Russia. Officials in the United States believe she was wrongfully imprisoned and should be released. If convicted, Ms Griner, one of the best female players in the world, faces up to ten years in prison. A consular official from the US State Department attended the hearing and spoke with Ms Griner on the sidelines, according to the US State Department. Ms Griner was doing “as well as can be expected in extremely difficult circumstances,” according to a spokesman. According to state-owned Russian news agency TASS, Russia is hoping to trade Ms Griner for Viktor Bout, an arms trafficker convicted in the United States.

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Ukraine war: Russian soldiers’ bodies are dumped near Kyiv

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illagers in Zavalivka called the authorities after their dogs began digging incessantly in the woods. The topsoil was carefully removed by a Ukrainian military team wearing white protective suits. They discovered a man’s body, lying face down with his legs twisted strangely beneath him. His uniform indicated that he was a Russian soldier. Russian troops’ remains are still being discovered in and around the villages they passed through or occupied near Kyiv, weeks after they failed to seize Ukraine’s capital. However, Ukraine claims that Russia is uninterested in returning them. The body was taken from its grave in the woods to a refrigerated train on the outskirts of Kyiv, which now serves as a mobile morgue for the Russian dead. The white plastic sacks are labelled with numbers rather than names, and there were at least 137 stacked inside two carriages.

Ivan Kuliak: Russian gymnast given one-year ban for wearing pro-war symbol on podium next to Ukrainian

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van Kuliak, a Russian gymnast, was given a one-year suspension for wearing a national war symbol on the podium at a competition in Qatar in March. Kuliak took bronze in the Apparatus World Cup parallel bars final in Doha, wearing a letter ‘Z’ taped to his chest as he stood next to Ukraine’s Illia Kovtun, who won gold. Kuliak must now return his medal, but he has 21 days to file an appeal. With Russia’s invasion of Ukraine, the letter Z became symbolic. It was painted on the sides of tanks and military vehicles, and it was worn by pro-war Russian politicians. The International Gymnastics Federation (FIG) investigated the incident, and Kuliak was sanctioned by the Gymnastics Ethics Foundation (GEF) disciplinary commission for violating FIG rules. For the next 12 months, the 20-yearold is not permitted to compete in any FIG-sanctioned event or competition hosted by an affiliated FIG member federation.

For more info: europetimes.co

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COVER STORY COVERSTORY

From a Humble Civil Servant to Delhi Chief Minister

Become the kind of leader that people would follow voluntarily; even if you had no title or position — Brian Tracy

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leader is a person who successfully rallies his partners to achieve specific goals. A great leader is one who can lead in a variety of situations day after day, year after year and inspire all those around him. Arvind Kejriwal, the Delhi Chief Minister, has been playing such an inspirational role for the last seven years. His government has focused heavily on education and healthcare during this period. He may be the supremo of the party and government but he is still known as Aam Aadmi (common man). A former bureaucrat and social activist, he is also noted for his role in the development of the Jan Lokpal Bill. Arvind Kejriwal, who is the convenor of the Aam Aadmi Party, was born on August 16, 1968, in Sewani, Haryana, in an upper-middleclass Agrawal family. Because Kejri-

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wal was born on Janmashtami, his pet name is Krishna. Govind Ram Kejriwal is his father's name, while Geeta Devi is his mother's. His father, the head of a humble family, was an electrical engineer. Arvind Kejriwal has two younger siblings: a sister and a brother. Kejriwal grew up in the cities of Ghaziabad, Sonipat, and Hisar. Due to his studies at the Missionaries School, he has had a deep love for church prayer from childhood. At the same time, few people are aware that Kejriwal attended a Missionaries School for his primary education. Kejriwal was a frequent visitor to the Ramakrishna Mission and the Nehru Yuva Kendra. Kejriwal graduated from the Indian Institute of Technology, Kharagpur, with a degree in mechanical engineering in 1989. He got a position with Tata Steel after


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COVER STORY COVERSTORY

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It was in 2006 that he joined hands with social activist Anna Hazare, who was protesting the government's failure to enact the Jan Lokpal Bill. This paved the way for one of the most important crusades against corruption in Indian history. finishing his mechanical engineering degree, but he left the company to study and become a civil servant. He joined the Indian Revenue Service after passing the civil service examination in 1993. With his distinctly political ideas and passion for public service, his social life blossomed when he started the Parivartan movement in 1999 to uncover the false ration card scam and assist Delhi residents with income tax, energy, and food rations. He resigned from his job in 2006 to devote more time to social causes and founded the Public Cause Research Foundation. Kejriwal founded the Public Cause Research Foundation in December 2006 alongside Manish Sisodia and Abhinandan Sekhri. In 2006, Kejriwal received the Raman Magsaysay Award for his contribution to the RTI Act. He gave the Ramon Magsaysay Award prize money to a charity. Along with the three founders, Prashant Bhushan and Kiran Bedi served as trustees for the Foundation. It was in 2006 that he joined hands with social activist Anna Hazare, who was protesting the government's failure to enact the Jan Lokpal Bill. This paved the way for one of the most important crusades against corruption in Indian history. In 2011, Kejriwal founded India Against Corruption (IAC) movement alongside activist Anna Hazare and others to oppose the government's failure to enact the Jan Lokpal Bill (Citizen's Ombudsman Bill). Despite the movement's failure, Kejriwal's fight earned him supporters all around the world. He founded the Aam Aadmi Party (AAP), a new political party, in 2012. In the 2013 Delhi assembly elections, Kejriwal ran for the New Delhi seat, where he took on Congress leader Smt. Sheila Dikshit, who had served as Delhi's chief minister for 15 years. He won by 25,864 votes over Sheila Dikshit. Kejriwal was elected Chief Minister, but the government was overthrown in less

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than 50 days. Following a year of President's rule in Delhi, Kejriwal's AAP won a landslide victory in the 2015 Assembly elections in Delhi, winning 67 of the 70 seats. He was re-elected as CM and has held the office ever since. Kejriwal has written a book titled Swaraj. In the book, he questions India's current democratic structure and proposes a means for people to attain true Swaraj (self-rule). Gandhi's notion of Swaraj, or home-rule is proposed in this book. In 2014, the Aam Aadmi Party founder even beat Prime Minister Narendra Modi to make to the top of Time magazine’s readers’ poll of the world’s 100 most influential people. Kejriwal was voted first in the readers’ poll for the ‘2014 TIME 100,’ an annual list of people who have influenced the world for better or worse in the previous year. Kejriwal married Sunita, an IRS official from the 1993 batch, in 1995. She completed her education at the National Academy

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of Direct Taxes in Nagpur, Maharashtra, and holds a master’s degree in Zoology. Sunita Served as the Commissioner of Income Tax at the Income Tax Appellate Tribunal in New Delhi and retired from the Indian Revenue Service (IRS) on July 15, 2016, after 22 years of service, under the voluntary retirement plan (VRS). The couple have a son and a daughter. As the wife of Delhi Chief Minister, Sunita is working shoulder to shoulder with him for the AAP wherever party decides to make inroads and the recent Punjab victory is a great testimony to how her participation and contributions are adding tremendous value as well as instilling renewed confidence to the party cadre working at the ground level. Kejriwal may be a one of a kind leader but he believes in simplicity. He believes in putting in long hours. In Indian politics, Kejriwal stands out for his unique political beliefs and desire for public service

Kejriwal has written a book titled Swaraj. In the book, he questions India's current democratic structure and proposes a means for people to attain true Swaraj (selfrule). Gandhi's notion of Swaraj, or home-rule is proposed in this book.


BUSINESS

Rajesh Nair Associate Partner, Ernst & Young LLP

Some proactive thinking about the future of work in your respective area and reading about what is happening in your sector globally is also a quick indicator of what to expect. Of course, the pace of technology adoption follows a different curve in different industries and geographies, but that change will eventually knock on your door.

The Great Resignation and Beyond

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he last two years of the pandemic have ushered in an unprecedented change in all spheres of life and work. With a significant percentage of the workforce working from their homes, the phrase ‘organisational culture’ has taken on a new meaning. One key phenomenon we have also witnessed is the spate of resignations. The attrition in service industries was unprecedented. We have seen more resignations as a number or a percentage than we have ever witnessed since the beginning of our taking cognizance of these metrics. The reasons are multifarious. We are increasingly ‘on the move’ or so the data says. From the average one job lifetime, we have officially reached the stage of ‘11- 60’. It denotes recent research in the EMEIA region which pegged that an average professional starting her career after 2010 will change at least 11 jobs by the time she hangs her boots by sixty. Of course, the larger question

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is the fact this number of changes is changing as the years go by and the research now modifies the number to 14. Also contentious is the fact of the ‘sixty-year exit gate’ since most professionals today continue working, ‘consulting’ and advising till the age of seventy. With change being the norm, is the concept of employee loyalty even worth debating? A short answer – Yes, employee engagement and loyalty are equally important today if not more. One of the most talked-about in management chatter is ‘self-management’. As an area of work and deep study, there is increasingly a lot of seminal thought and work on this subject. This is also quite different from the ‘self-improvement’ books of the yore which were essential snake oil selling like hot cakes. The employee of today needs to see purpose and a ‘larger task’ at the workplace. Besides the work she does, there is also a constant quest to look at the holistic picture beyond one’s cubicle.

Add to all this, there is increasingly the need for work-life balance and most professionals want a balanced lifestyle that is not a prisoner to the office routines but has ample recesses for family and personal time. The need for breaks is negotiated in employment contracts and company model policies to take this into heed. Along with all these changes, the biggest change to be witnessed in the future is – freelancing! Yes, freelancing has arrived and it is official now! For a young economy like India, ‘young’ due to the decreasing age of the population and the fastevolving digitally savvy mindset, we have a population who want to do a lot more than confining themselves to a workplace. Being in control of their own time is one of the notions most of them have and this is different from the earlier generations who were addicted to the timelines and punctualities dictated by supervisors at work. But discipline was often a structure that was created by these


work environments. Our schooling systems have created structures of timetables and at some level, we need those to guide our own principles of time management. So, the transition to a freelance mindset is not easy. The ‘World without bosses’ is a romantic concept and one has to be cautious to get the basic thought processes in place. It is not the length of the stay anymore but the quality of stay. Let me elucidate with the popular railway journey analogy. If you consider an organisation’s lifecycle as a long railway journey, there are many stops in the between. There will be passengers who disembark and there will be new faces to board and join the journey. It is never to worry about the length of their presence on the train. But the key is to make the journey memorable. You can’t make them travel to destinations beyond their interest but you can leave them

with lovely memories of the journey. What is stable today will develop fractures tomorrow. We are seeing non-linear events and a lot of the future will be marred by black swan events than ever before. We are still looking to differentiate between the headlines and trendlines. Outperformance indices this quarter has no relation to what we will accomplish tomorrow. A classic example of this is the emerging markets across the world. Today even when an analyst sees economic instability, political uncertainties, and currency fluctuations, can one ignore the surge of opportunities in these geographies? You can ignore it only at your peril. This kind of change has also redefined the meaning of stability for the employee. She begins to look at the optimal way to swim the tide – when to float, when to steer, when to go deeper. There is nothing wrong with that. After all, we want our best

teams to display the courage to take risks and look at the long term when you still have short-term pressures. People will move on. In recent times many companies have had a higher engagement with their ‘alumni’ group. Most employees keep the bridges intact and the network alive. So what does the professional of today do? The first part is the realisation that she should be responsible for her personal development. With increasing ‘work from home’ (WFH) modalities, some of the jobs will move offline and the regular content of daily physical interactions and water cooler discussions are things of the past. Technologies like AI, and ML are being aggressively used across sectors to replace the regular repetitive jobs and if your job content is a mixture of such tasks and routine activities, be sure that eventually there will be a software program that will do the same con-

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BUSINESS tent far more efficiently and errorfree. Some proactive thinking about the future of work in your respective area and reading about what is happening in your sector globally is also a quick indicator of what to expect. Of course, the pace of technology adoption follows a different curve in different industries and geographies, but that change will eventually knock on your door. The second part of the thinking process is to plan your respective careers. In today’s context, no planning can effectively be called long term but it is worth a try to focus on a few things you want to do as you progress into your career matrices. It is also of a high imperative to look at this from the perspective of skills and not roles and designation and responsibility landscapes. With changing organisation structures, the roles you think about may undergo a change in the future, so focus on the skills that you want to acquire. This focus should also help you align your time – today, we

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have many options of videos, literature, books, and structured courses UDEMY et.al – the charm is to plan your time with focus to accomplish the decided area rather than carpet bombing a laundry list. The third part is a preparatory process which you can calendarize into schedules. Have milestones that enable you to learn and experiment, have milestones to change the trajectory of your careers if required, and continuously nurture the ability to learn by reading, taking notes, observing trends, and keeping abreast with what is going around. A clear focus and intent are half the battle won and you would be surprised by how the right material pounce on you with ease and you don’t really have to dig deep to get the relevant information on any areas you choose to master. The fourth and the last is the time-old advice that every elder would have ever given you, whether it was your parents, teachers et.al

– read, read and read. There is no better and easier (and often cheaper) method than slogging through pages of documented experiences, mistakes, and successes. It will help you build your character, reflect better and think on a broad frame. Because, tomorrow, it's your personal development that will stand between you and success, whatever happens around you! For organisations, the need for employee engagement has never been more important. Engaged employees make great partners in the future. For the employee, it is OK to look at wider opportunities and seek more challenging opportunities. The fine balance is to look for is the ability to have an ‘engaged life’, make the right choices, spend time with your near and dear ones and take a pause to smell the mornings, waft through lovely books and enjoy the little pleasures around you. After all, you still want your obituary to look better than your resume!


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PEGASUS

Paves the Way for Women to a Gateway to Success and Glory

P

ageants provide spectators with a stage to celebrate women’s empowerment, diversity, intelligence, and leadership. Pageant contestants have utilised the platform, as well as their own platforms, to empower other women, while some have used pageants to enhance their professions. Beauty pageants are a pleasant op-

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portunity for girls to learn valuable life skills while having a good time. It’s a great method to understand the difference between winning and losing, as well as making new friends. Beauty pageants provide females with new skills that they can apply in their adult lives. It provides girls greater confidence and improves social skills, composure, and personality


as a result of competition. There are many different qualities that women can learn from and apply in their future careers by participating in beauty pageants. Pegasus Event Production Company is providing such an opportunity for young talented girls around

Kerala through their regional pageant, Miss Queen Kerala. Pegasus successfully organizes the 10th edition of Miss Queen Kerala. The competition had three rounds. In the first round, the Indian Ethnic Wear, 15 contestants came to the stage wearing traditional

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Indian wear and introduced themselves to the crowd. The second round was a Black cocktail round where 6 contestants were eliminated and the remaining 10 contestants faced the question round with complete confidence, the tension of the competition actually increased among the audience. Miss Queen Kerala not only focuses on beauty but also is a symbol of confidence, social commitment, and love for one’s. In the second round, each contestant was fighting head to head. After the second round, it was the white gown round. 10 girls in white gowns lined the stage. 6 beauties were selected for the final round among the 10 who gave their best in the second round. Then there was the common question round. All the six contestants answered the question very well. As each answer was read, the audience applauded and encouraged the contestants. Next up was the eagerly awaited result announcement. When asked by the host who would be the title winner, the audience were roaring

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the names of their favorite contestants. The faces of the contestants holding hands were full of excitement. And at the end of the tension and excitement, Manappuram Finance Ltd and DQUE presented Miss Queen Kerala 2022 title was won by Cerena Ann Johnson. Gowri Nair earned the Miss Queen Kerala First Runnerup title and Dhanasree C S won the Miss Queen Kerala 2nd Runner-up title. Miss Queen Kerala 2022 was conducted on May 31st at Le Meridien Kochi. Dr. Ajit Ravi Pegasus, Chairman of Pegasus, Mrs. Jebitha Ajit, Managing Director of Pegasus Global Pvt Ltd, and Manappuram Finance Ltd MD and CEO, V P

Nandakumar were also present. Shri V P Nandakumar crowned the title winner. Miss Congeniality, Miss Ramp Walk, Miss Talent, Miss Photogenic, Miss Popular, Miss Social Media, Miss Pretty Hair, Miss Glowing Skin, Miss Dazzling Smile, Miss Perfect Ten, and Promising Model subtitles were owned by Nithesha C K, Ritu Sarangi, Nayama Rose Kodankandath, Cerena Ann Johnson, Swetha K Madhu, Nithesha C K, Ritika Elizabeth Jose, Swetha K Madhu, Dhanasree C S, Jasmin Jose, and Swetha K Madhu respectively. The winners were crowned with a gold crown designed by Parakkat Jewelers. The Miss Queen

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Kerala 2022 title winner received a DQUE gift prize of Rs 1,00,000, while the first runner up and second runner up received gift prizes of Rs 60,000 and Rs 40,000, respectively. Archana Ravi (Model and Actress), Nikitha Thomas (Model), Regi Bhaskar (Fashion Photographer), and Shiju A R (Actor) were on the judging panel. The competition was organized according to the protocol set by the government in the context of the Covid spread. Pegasus event Production Company was the primary organizers who excluded the infamous bikini round from beauty pageants. The company has marked its unique position in the fashion industry with its unique values. Miss South India, Miss Queen of India, Miss Asia, and Miss Glam World are the other main beauty brands owned by the company.

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The event is presented by Manappuram Finance Limited and DQUE. SAJ Earth Resorts, DQUE 78 TFM Grade One Soap, and Amrut Veni are the Powered by Partners. Co-partners are Kalpana International, Good-Day Hotel and Resorts, Federal International Chamber Forum, Aiswaria Outdoor Media, UT TV, Unique Times, Times New, Europe Times, UT World, Photogenic Fashion & Weddings, Udaya Sound, Juzt Shine Family Fitness, JD Institute of Fashion Technology, Parakkat Jewels and Green Media. The

competition is organized to showcase the diverse and rich cultural values and to promote tourism. Cerena Ann Johnson, Dhanasree C S, Durga Surendran, Gowri Nair, Jasmin Jose, Liya Elizabeth Joshy, Melissa Mary John, Nayama Rose Kodankandath, Neha R, Nithesha C K, Ritika Elizabeth Jose, Ritu Sarangi, Shreya Raj, Sruthy K, and Swetha K Madhu were the contestants. Winners of Miss Queen Kerala will get an opportunity to participate in several national and international beauty pageants

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HEALTH

Dr Arun Oommen

MBBS, MS (Gen Surg), MCh (Neurosurgery), MRCSEd,MBA Senior Consultant Neurosurgeon VPS Lakeshore Hospital NH-47, Bypass, Maradu, Nettoor PO, Kochi 682040, India.

Good control of diabetes over time is the key to treating diabetic neuropathy. There is no cure for neuropathy, but keeping your blood sugar within a target range can reduce symptoms and prevent them from getting worse.

How to Tackle Diabetic Neuropathy D

iabetic neuropathy is a common serious complication of uncontrolled diabetes. High blood sugar can injure nerve fibers throughout your body, but diabetic neuropathy most often damages nerves in your legs and feet. Depending on the affected Nerves, symptoms of diabetic peripheral neuropathy may include:  Tingling  Numbness (severe or long-term numbness can become permanent)  Burning (especially in the evening)  Pain Nerve damage in the feet can

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result in a loss of foot sensation, increasing your risk of foot problems. Injuries and sores on the feet may go unrecognized due to a lack of sensation. For some people, these symptoms are mild; for others, diabetic neuropathy can be painful, disabling and even fatal. These conditions are thought to result from a diabetic microvascular injury involving small blood vessels that supply nerves (vasa nervorum) in addition to macrovascular conditions that can culminate in diabetic neuropathy. Neuronal ischemia is a well-established characteristic of diabetic neuropathy. Elevated intracellular levels of glucose can also cause

direct injury to the nerves.

To help prevent the complications of peripheral neuropathy:  Examine your feet and legs daily.  Apply lotion if your feet are dry.  Care for your nails regularly (Go to a podiatrist, if necessary).  Wear properly fitting footwear and wear them all the time to prevent foot injury. Symptoms to watch out for:  Vision changes  Trouble with balance  Dysesthesia (abnormal sensation of a body part)  Diarrhea  Erectile dysfunction, Anorgasmia, Retrograde ejaculation (in males),


Urinary incontinence (loss of bladder control)  Facial, mouth and eyelid drooping, muscle weakness, difficulty swallowing, speech impairment  Fasciculation (muscle contractions)

Risk factors: Anyone who has diabetes can de-

velop neuropathy, but these factors make you more susceptible to nerve damage:  Poor blood sugar control is the greatest risk factor for every complication of diabetes, including nerve damage.  Your risk of diabetic neuropathy increases the longer you have dia-

betes, especially if your blood sugar isn't well-controlled.  Diabetes can cause damage to the kidneys, which may increase the toxins in the blood and contribute to nerve damage.  Having a body mass index greater than 24 may increase your risk of developing diabetic neuropathy.

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 Smoking narrows and hardens your arteries, reducing blood flow to your legs and feet. This makes it more difficult for wounds to heal and damages the integrity of the peripheral nerves.

Treatment Good control of diabetes over time is the key to treating diabetic neuropathy. There is no cure for neuropathy, but keeping your blood sugar within a target range can re-

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duce symptoms and prevent them from getting worse.  Medications can be taken to help control the discomfort such as pain relievers or creams to relieve pain. It may include medicines used to treat depression, such as tricyclic antidepressants and the antidepressant duloxetine hydrochloride, and medicines that control seizures, such as pregabalin and gabapentin.

 Complementary therapies such as acupuncture and biofeedback  Physical therapy such as exercises, stretching, and massage. To use heat or ice, be careful. Neuropathy can make it hard for you to feel temperature changes  Transcutaneous electrical nerve stimulation (TENS), is a type of therapy that reduces pain by applying brief pulses of electricity to nerve endings in the skin 


FINANCE

Adv Sherry Samuel Oommen: This article is authored by Adv Sherry Samuel Oommen. Adv Oommen, who specializes in constitution, tax and corporate laws has also cleared the final exams of the Institute of Chartered Accountants of India, the Institute of Cost Accountants of India and the Institute of Company Secretaries of India. HehasalsocompletedhisMastersDegreeinCommerce,apartfromobtainingaPostGraduateDiploma in Business and Corporate Laws from Symbiosis Pune. The views expressly are personal and should not be construed as a legal opinion.sherryoommen@nashcp.com.

ELIGIBILITY OF CREDIT IN RESPECT OF STATE TAXESA BRIEF ANALYSIS 1. State taxes – What’s the fuss about The concept behind tax laws in general has been to ensure that income is not doubly taxed. In countries like USA and Canada, apart from the impost of federal taxes, the respective states impose taxes. The taxes that the states impose are limited to the income earned in that state. Needless to state, such tax could vary from state to state. Most states have either a flat or a

progressive system of taxation. In the system of a flat rate, which is also called single rate structure, a single rate of tax is applied irrespective of income levels. Under Indian tax laws, taxes paid in the overseas country are not allowable as a deduction under the Income-tax Act, 1961 (“the Act”). Consequently, state taxes paid in the respective overseas jurisdiction is not allowable as a deduction under the provisions of section 40(a)

(ii) of the Act. Explanation 1 to Section 40(a)(ii) of the Act specifically provides as follows: “For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, any sum paid on account of any rate or tax levied includes and shall be deemed always to have included any sum eligible for relief of tax under section 90 or, as the case may be, deduction from the Indian income-tax payable under section 91.”

Owing to the non-deductibility of such taxes, there would arise an incongruous position if the taxpayer was not granted credit in respect of such state taxes. This question has been an element of pugnacity from the Department, which apart from denying a deduction in respect of such taxes, has also sought to deny the grant of credit. This would indubitably result in double taxation.

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Owing to the non-deductibility of such taxes, there would arise an incongruous position if the taxpayer was not granted credit in respect of such state taxes. This question has been an element of pugnacity from the Department, which apart from denying a deduction in respect of such taxes, has also sought to deny the grant of credit. This would indubitably result in double taxation. This was well articulated by the Hon’ble Mumbai Tribunal in the landmark decision in the case of Tata Sons Limited [2011] 10 Taxmann. com considering the overall purport of sections 90 and 91 of the Act and Circular 621 dated 19.12.1991. It would be relevant to note that in Circular 621 dated 19.12.1991, the Central Board of Direct Taxes observed as under: “Since the tax treaties are intended to grant relief and not put

residents of a Contracting State at a disadvantage vis-a-vis other taxpayers, section 90 of the Income-tax Act has been amended to clarify any beneficial provision in the law will not be denied to a resident of a contracting country merely because corresponding provision in a tax treaty is less beneficial”. It is not in dispute that a circular is binding on the Department. As would be apparent, the intention of the Board through its circular was clearly to construct tax treaties as a piece of beneficial legislation. Further, the provisions of a tax treaty cannot be used as a taxing enactment. Consequently, if a taxpayer was entitled to a beneficial treatment under the Act, the provisions of the tax treaty cannot be used to bind the taxpayer. This proposition of law has been very well laid down by the Delhi Tribunal in the case of Par-

adigm Geophysical Pty Limited [2010] 122 ITD 155. Moving on, I would tend to believe that the following observations of the Mumbai Tribunal in the case of Tata Sons (supra), in Para 4 and 5 of the judgment would be clearly apt in the current context qua determination of eligibility of credit in respect of state taxes: “Having so held that deduction in respect of State Income-tax paid is not admissible, when we took up the appeal of the assessee and noticed that the assessee has not pressed grievance against tax credit in respect of State Income-tax paid in USA and Canada, for the stated reason that the same is not admissible in terms of the Indo-US and Indo-Canada tax treaty provisions, we deemed it appropriate to once again hear the parties on this issue. In our considered view, it is

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FINANCE

Having so held that deduction in respect of State Income-tax paid is not admissible, when we took up the appeal of the assessee and noticed that the assessee has not pressed grievance against tax credit in respect of State Income-tax paid in USA and Canada, for the stated reason that the same is not admissible in terms of the Indo-US and Indo-Canada tax treaty provisions, we deemed it appropriate to once again hear the parties on this issue.

indeed an incongruous position that payment of State Income-taxes in US and Canada are not allowed deduction as these are treated as in the nature of taxes on income, in terms of the provisions of domestic tax law in India, and these payments are also not being taken into account for granting credit for taxes paid abroad by the assessee, as only Federal Income-tax is eligible for tax credit in terms of the Indo US and Indo Canada tax treaty. If this approach is adopted, the assessee does not get a deduction for State taxes so paid abroad, nor does he get the tax credit for the same, and if these two propositions are correct, there is clearly an inherent contradiction in these propositions on tax treatment for State Income-taxes paid abroad. There cannot obviously be a tax payment which is neither treated as admissible expenditure, because it is treated as an Incometax, nor is it taken into account for tax credits, because it is not to be treated as Income-tax. However, as we have observed in our order on the cross appeal, extracts from which are reproduced in the preceding paragraph, it is incorrect to pro-

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ceed on the assumption that State Income-tax paid in USA, or for that purpose paid in Canada, cannot be taken into account for the purposes of computing admissible tax credits. It is so for the elementary reason that the provisions of a tax treaty, based on which tax credits are said to be inadmissible, cannot be pressed into service to decline a benefit to the assessee which is otherwise available to him, even in the absence of such a tax treaty, under the provisions of the Income-tax Act.”

2. Are such taxes available as credit under the IndiaUSA tax treaty? Article 2 of the India-USA tax treaty defines the various taxes under the tax treaty. A reading of Article 2 of the India-USA tax treaty would indicate that the taxes sought to be covered in the DTAA is essentially federal income-taxes. Consequently, state taxes fall outside the purview of Article 2 of the tax treaty. In view of the same, state taxes would fall outside the purview of Article 25(2) of the tax treaty which reads as under: “Where a resident of India derives income which, in accordance

with the provisions of this Convention, may be taxed in the United States, India shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in the United States, whether directly or by deduction. Such deduction shall not, however, exceed that part of the income-tax (as computed before the deduction is given) which is attributable to the income which may be taxed in the United States.” In view of the above, the doors of section 90 of the Act stand closed. This would leave a taxpayer to only evaluate whether state taxes would be eligible for credit under section 91 of the Act. In the ensuing paragraphs, we have evaluated whether such credit would be permissible under section 91 of the Act.

3. Is credit available under section 91 of the Act? In view of the above, the doors of section 90 of the Act stand closed. This would leave a taxpayer to only evaluate whether state taxes would be eligible for credit under section 91 of the Act. The said question was answered in detail by the Hon’ble Mumbai Tribunal in the case of Tata


Sons (supra) in Para 5 of the said judgment. For ease of reference, the same has been extracted below: “Even as we have held that, in principle, State Income-taxes paid in USA are eligible for being taken into account for the purpose of computing admissible tax credit under section 91, we are alive to the fact that section 91 refers to a situation in which the assessee has paid tax "in any country with which there is no agreement under section 90 for the relief or avoidance of double taxation" and that there is indeed an agreement under section 90 with United States of America, as also with Canada. If we adopt a literal interpretation of this provision, and bearing in mind the undisputed position that tax credit provisions under section 91 are more beneficial to the assessee vis-a-vis the tax credit provisions in related tax treaties in as much as while section 91 permits credit for all Income-taxes paid abroad -- whether State or Federal,

relevant tax treaties permit credits in respect of only Federal taxes, it will result in a situation that an assessee will be worse off as a result of the provisions of tax treaties…. In the case before us, however, tax credit provisions in Indo-US tax treaty are admittedly less advantageous to the assessee, but just because there is a tax treaty between India and USA, the benefits of the domestic law provisions are being declined to the assessee. That is an interpretation which leads to absurdity and calls for an interpretation harmonious with the scheme of the Income-tax Act. In case of any conflict between the provisions of the agreement and the Act, the provisions of the agreement would prevail over the provisions of the Act, as is also clear from the provisions of section 90(2) of the Act. Section 90(2) makes it clear that "where the Central Government has entered into an agreement with the Government of any country outside India for granting relief of tax,

or for avoidance of double taxation, then in relation to the assessee to whom such agreement applies, the provisions of the Act shall apply to the extent they are more beneficial to that assessee" meaning thereby that the Act gets modified in regard to the assessee in so far as the agreement is concerned if it falls within the category stated therein. It would thus appear that the treaty override is only restricted to the extent it is beneficial to a taxpayer. In other words, the fact that a taxpayer is entitled to make a particular claim, in accordance with tax treaty provisions, does not disentitle him to make the claim in accordance with the provisions of the Act. In this view of the matter, and further to the observations made by us in our order on the cross appeal, in our considered view, the provisions of section 91 are to be treated as general in application and these provisions can yield to the treaty provisions only to the extent the provisions of the treaty

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FINANCE

are beneficial to the assessee; that is not the case so far as question of tax credits in respect of State Incometaxes paid in USA are concerned. Accordingly, even though the assessee is covered by the scope of India-US and India-Canada tax treaties, so far as tax credits in respect of taxes paid in these countries are concerned, the provisions of section 91, being beneficial to the assessee, hold the field. As section 91 does not discriminate between State and Federal taxes, and in effect provides for both these types of Income-taxes to be taken into account for the purpose of tax credits against Indian Income-tax liability, the assessee is, in principle, entitled to tax credits in respect of the same. Of course, as

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is the scheme of tax credit envisaged in section 91, tax credit in respect of foreign Income-tax is restricted to actual Income-tax liability in India, in respect of income on which taxes have been so paid abroad.” [Emphasis Supplied] A similar issue came up for consideration before the Hon’ble Karnataka High Court in the case of Wipro Limited [TS-565-HC2015(KAR) in the context of state taxes paid in Canada. The Hon’ble High Court placed heavy reliance on the definition of the expression “income-tax” in relation to any country stated in the Explanation to Section 91 of the Act. Pertinently, the said expression has been defined to include “any excess profits or business profits tax charged on the profits

by the Government of any part of that country or a local authority in the country.” Consequently, the Hon’ble High Court held that India has not entered into any agreement with Canada for availing credit in respect of state taxes. Consequently, by virtue of the statutory provision contained in section 91 of the Act, the Hon’ble High Court held that it would be ex-facie illegal if credit in respect of state taxes is denied. It would be relevant to note that the said issue is now pending before the Hon’ble Supreme Court in CC No 9297 of 2016. Thus, as to who would have the last laugh, will now be decided by the Hon’ble Supreme Court. Clearly, interesting days are ahead, in the context of international tax jurisprudence


HEALTH & FITNESS

Choose Safe and Healthy Food for a Healthy Tomorrow Let your food be your medicine and your medicine be your food - Hippocrates

G

ood nutrition improves well-being and eating healthy allows people to be more active. Our wellbeing can be protected by ensuring that our diet is full of essential fats, complex carbohydrates, vitamins and minerals. Healthy food is best for maintaining weight, getting an adequate amount of essential nutrients and for keeping you in a good state of health. Over the years, the eating habits of Indians have changed. Food hygiene has gone for a toss at many food joints and outlets. Food poisoning is caused by eating contaminated food and affects a large number of Indians every year. Food can be contaminated when it is handled, stored or prepared incorrectly. Some foods have a higher risk of causing food poisoning, and some people are more at risk of getting food poisoning than others. Food poisoning occurs when sufficient numbers of particular types of bac-

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teria, or their toxins, are present in the food you eat, these bacteria are called pathogens. Food contamination is not just limited to foods you may consider risky, such as chicken or fish. Prepared fruits, vegetables and salads can also be potentially dangerous. Pregnant women, young children, the elderly and those with chronic illnesses are more at risk of food poisoning. Take care when preparing, storing or ordering food from food joints or outlets, especially high-risk foods.

Improper Food Handling Practices • • • • • • • •

Improper cooling Advance preparation Infected person Inadequate reheating for hot holding Improper hot holding Contaminated raw food or ingre dient Unsafe source Use of leftovers

• Cross-contamination • Inadequate cooking

Careful Tips for Healthy Eating from Food Joints and Outlets

• Check conditions of restaurant hygiene ratings • Take advantage of a transparent kitchen • Fully cooked food is safest, always • Beware of ice or fruit shakes where water may be contaminated • Sauces can be a problem, especially if left unrefrigerated

Stay Away from a Poor Diet

Eating a poor diet reduces physical and mental health. Junk food is the best example of an unbalanced diet categorised by a huge proportion of simple carbs, refined sugar, salt, and saturated fat and with very low nutritional value. These foods are processed to a great extent where they almost lose all of their vital nutrients, fibre, and water content. Junk food may be quite convenient, readily available on the go, and cheap but it is highly processed food that is made up of ‘empty’ calories that neither helps the body to nurture, focus and perform vital functions all through the day. It includes packaged food products like chips, cookies, cakes, pastry, candy soda, ice cream and a list of fast food items on the restaurant menus like pizza, pasta, burgers, and french fries. Junk food can result in longterm damage and increase your risk


of developing depression, obesity, heart disease, and cancer. Consuming plenty of energy-dense foods increases your risk of obesity and other metabolic disorders, fast food consumption increases the risk of metabolic syndrome by increasing triglyceride levels and triggers blood sugar and blood pressure spikes. Apart from these, there is a higher risk of obesity which can make you prone to cardiovascular diseases and Type 2 diabetes. If you really want to eat junk food, then ensure to choose food wisely and stay active, do include some physical activity into your routine. A brisk walk post-dinner or quick cardio can help you to stay active and keep things balanced

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MOTIVATION

Dolly Maria Dolly Maria is founder of THE IGNIST, a training company born out of a noble cause and spirit. She holds a decade long experience being a passionate mentor and entrepreneur.

A good leader should be a good coach and a mentor. Especially when he/she helms the lead, it is imperative to teach your followers what you know and what they do not know. Skills and abilities that you hone are to be imparted along the way so that your team is strengthened with your desirable skills and is strong enough to take up your visionary goal to realization even if you are not around.

WHEN YOU ARE AN INFLUENCER! We all look up to the so-called great “leaders’ who can guide and lead us the right way in every domain of life. Leadership means different things to different people across the world. The way we look at leadership has changed over the years. While it was more controlling before, now more MNCs encourage democratic leadership which gives the employees flexibility to learn and grow. A good leader is someone who can manage himself and his followers effectively and consistently for a longer period of time. A good leader helps and motivates themselves and also helps and motivates others to do the right things productively. A responsible leader always takes accountability for his actions, than to do the blame games around. She is fair and unbiased. A leader is mostly considered to be a charismatic individual who can positively influence people steering them towards effectiveness. Peter Drucker outs it as, “The only definition of a leader is someone who has followers”. Transformational Leadership

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talks about visionary leadership which brings about discernible change among the employees or followers, which helps them evaluate and to maintain a steady performance improvement. Effective leaders are always visionaries who have a long sight into the bigger picture of what the future holds, and they ardently believe in what they visualize. It is a capacity to translate true vision into reality. A leader sees the obstacles as opportunities. A vision is something that transforms a lot of people’s lives for good. True leadership empowers its followers and uplifts their lives for betterment. There are altruistic leadership models across the world like Michelle Obama, Bill Gates and APJ Abdul Kalam. An inspirational leader shows and proves to others what is the right way to do things and it makes them want to go with you. An altruistic leader is always committed to certain positive values they uphold to. Leaders should always focus on their personal development and continue in investing themselves.

Unless they empower themselves and are fueled by their own motivating thoughts, they won’t be able to stimulate others. A leader who models is always humble, not egoistic, and is not arrogant enough to think that they are the smartest person in the room. They always strive to improve, day after day. Recognizing themselves and being self-aware is what distinguishes them from others. “One person with passion is better than forty people merely interested.” Leadership is a serious responsibility. It is not only about you, it is mostly about others, those who follow you, those who look up to you. Hence standing up for your people, inspiring your people, and motivating them by becoming a model becomes a responsibility. Taking accountability comes as a priority. The buck stops here. Being transparent, communicating clearly, sending the right messages, having the courage to hold up values, being open to new ideas, innovating bravely – all these become grave stern responsibilities


of a leader. Kindness is an added value, which helps in connecting with people. Inspiring Communication abilities is another trait a good leader must possess – in fact one of the most important skills a leader should have. Communication is a two-way thing – a good leader should be a great listener as well. Listen with the intent to understand, not with an intent to reply. He/she should understand the pulse of employees and be empathetic to them. Unless u

understand their stand, you cannot suggest a solution to their concerns. It’s important to put their shoes on to empathise genuinely. Or the impact of your decisions might affect them negatively. Leading by example is important. Communicating openly, being transparent in ideas, strengthening bonds with the right tone, demonstrating positivity – being a leader is not an easy task, yes. We see that struggles and setbacks are a part of life. Learning through the storms and standing firm cou-

rageously is what makes a reliable leader. You shouldn’t lose focus on your goal. You may de route or derail – change your track, but not your goal. Keep your eyes focused on the eventual destination so that the obstacles do not weaken you through the hurdles. Sometimes you might have to be in it for the long haul, but hanging on for brighter days is what matters the most. A good leader should be a good coach and a mentor. Especially when he/she helms the lead, it is impera-

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MOTIVATION

tive to teach your followers what you know and what they do not know. Skills and abilities that you hone are to be imparted along the way so that your team is strengthened with your desirable skills and is strong enough to take up your visionary goal to realization even if you are not around. To develop the right team, you need to understand the team dynamics. A team usually will be a varied mix. Understanding the nuances and undercurrents will help you make the right decisions to lead them further right. Because, in transformational leadership, it is the leader who sets the direction to move forward, and others are led by vision. Long back

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the traditional leadership was all about pushing aggressively towards the goal, no matter what the team/ followers feel/think. Today’s inspirational leadership is different, as you’d know, is the cornerstone of a successful group/organization. There is a paradigm shift in the ideologies about the dynamics of leadership in the new age, which has led to many transformational alterations in leading a team. Collaboration and encouraging unity are fuelling components today. Leaders must be more approachable today and expected to be more transparent than in yesteryears. The risk-taking element remains the same in all ages; a leader

is supposedly expected to demonstrate much sustainable courage and stability in leading. Their optimism and passion are the contagious potions that catapult change. Emotionally intelligent leaders show faster results. Inspirational leaders show authenticity all the time – As Henry Thoreau puts it as “ Be yourself – not your idea of what you think somebody else’s idea of yourself should be.” People want to feel inspired, and a leader should be able to give that to them! “The greatest leader is not necessarily the one who does the greatest things. He is the one that gets the people to do the greatest things.” - Ronald Reagan


GADGETS

OnePlus Nord 2T

Rs. 32,690 (Approximately)   Android v12   6.43 inches (16.33 cm) Display   50 MP + 8 MP + 2 MP Primary Camera   32 MP Front Camera   8GB RAM   128GB Internal Storage   4500 mAh Battery Capacity

OPPO Reno8 Pro

Rs 34,890 (Approximately)   Android v12   6.62 inches (16.81 cm) Display   50 MP + 8 MP + 2 MP Primary Camera   32 MP Front Camera   8GB RAM   128GB Internal Storage   4500 mAh Battery Capacity

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Vivo X Note

Rs 71,490 (Approximately)   Android v12   7.0 inches (17.78 cm) Display   50 MP + 48 MP + 12 MP + 8 MP Primary Camera   16 MP Front Camera   8GB RAM   256GB Internal Storage   5000 mAh Battery Capacity

Moto E32

Rs 12,090 (Approximately)   Android v11   6.5 inches (16.51 cm) Display   16 MP + 2 MP + 2 MP Primary Camera   8MP Front Camera   4GB RAM   64GB Internal Storage   5000 mAh Battery Capacity

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BEAUTY

Avocados: The Secret for Sustainable Beauty

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ou've definitely heard about the avocado craze sweeping the beauty world. This unique fruit, rich with all the lovely things that are good for your health as well as your skin and hair, is deserving of the moniker of superfood. Avocados have to be one of the most versatile and tasty healthy food options on the market. Avocados can be eaten in a variety of ways, including on a sandwich, salad, or mixed into a smoothie. We'll teach you why avocados are a nutritious and healthful fruit. We'll go over some of the advantages of avocados here. From making your skin appear particularly smooth and supple to improving hair health, these avocado benefits will persuade you to include this fruit in your regular diet.

Rejuvenation of Hair

Dr. Elizabath Chacko, MD-Kalpana International

If your hair lacks bounce, smoothness, and texture, or simply falls flat, avocados may be able to help. Avocado's fatty acids, proteins, minerals, and vitamins help to repair, restore, and rejuvenate your hair, keeping it shiny and bouncy on a daily basis. Avocado's fatty acids also assist to seal in moisture and bind the cuticles together, which improves shine and reflects light.

Avocado Can Help You Whiten Your Skin

Mob: 9388618112

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Avocado is abundant in vitamins, especially vitamin E, which is known for its ability to correct uneven skin tone and naturally make skin spar-


kle. Avocados also include glutathione, an antioxidant that has been shown to minimise dark spots and pigmentation in our skin by lowering melanin levels. As a result, your skin will appear clearer.

face pack or simply a little avocado oil on your skin can help treat acne to a considerable extent. Avocados are also abundant in lauric acid, an anti-inflammatory compound that could help with acne.

Encourages the Growth of Hair

Dandruff Prevention and Reduction

Are you constantly on the lookout for new ways to make your hair grow faster? Avocados might be the solution you're looking for. Avocados' rich nutritional content, which includes proteins, vitamins, and minerals, may actually help you grow your hair faster because nutritional insufficiency is one of the primary reasons for hair loss.

Acne-Fighting

Because of its antibacterial properties, mashed avocados in a

A lack of moisture in your scalp and body is one of the most prevalent causes of dandruff, also known as seborrheic dermatitis or eczema. Avocados have a buttery smooth texture that makes a great moisturising hair mask for keeping your hair scalp clean, healthy, and moisturised. Avocados can also help with scalp inflammation, activation of dormant hair follicles, and healing and renewal of the scalp. This is why avocados are so

good for dandruff prevention.

The Skin is Well Hydrated

Avocados are abundant in monounsaturated and polyunsaturated fatty acids, which help to hydrate and condition your skin profoundly. If you eat avocados on a daily basis, your skin will feel silky smooth and supple. This fruit, which is high in vitamins A, D, and E, hydrates your skin while also protecting it from UV damage. All of these factors combine to keep your skin hydrated and healthy. Avocado is great for hair and skin growth, therefore including it in your diet or applying it to your skin and hair is a good idea.

Stay Beautiful! Stay Healthy!

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TRAVELOGUE

In Cambodia, insects are considered a delicacy, and eating them would undoubtedly be one of the most adventurous things to do.

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CAMBODIA:

THE ENIGMATIC KINGDOM IN SOUTHEAST ASIA

C

ambodia is a lovely country with diverse cultures, traditions, and religions. Cambodia is located in Southeast Asia's Indochina Peninsula. Thailand, Laos, and Vietnam form its western, northern, and eastern borders. For Cambodians, tourism and tourists are major sources of income. Cambodia has a tropical monsoon climate with two distinct seasons throughout the year: dry and wet. With an average annual temperature of 28° C, it is hot and humid. There are long days of glorious sunshine and clear skies from November to February.

There is very little rain, and it is cooler and windy. This is unquestionably the best time of year to visit this Buddhist nation. March to May is the hottest month. These months define the true meaning of summer. Temperatures can easily exceed 40°C. From June to October, the rainy season, also known as the green season, is when the countryside is alive with lush and green landscapes. Downpours are rare and only last a few hours, but they are always accompanied by high humidity. Some travelers believe that this is a good time to visit Cambodia because the temples are less

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TRAVELOGUE

Apsara dances have been a popular and integral part of Cambodian culture since time immemorial, with detailed carvings and drawings of such dances on the walls of temples throughout the country, including Angkor Wat.

crowded and hotels are less expensive.

Official Language of Cambodia

Cambodia's official language is Khmer, or Cambodian as it is also known. More than 90% of the population speaks Khmer. As a result, learning the local language is essential. At the very least, learn some Khmer greetings. So get your Khmer

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lessons started and try to memorize some common Khmer words. Here are some extremely useful words: • Hello- Sous-dey • Good Bye- Li hi • Good Morning- Arunn sous-dey • Thank You- Orkun • Thank you so much- Orkun cheraown • Sorry- Somm toh • How are you?- Soksaby?

• How much does it cost?- Tlay bonmann?

Angkor Archaeological Park

The Angkor Archaeological Park is one of the most important things to visit in Cambodia, and it hardly needs an introduction. The park, which is a UNESCO World Heritage Site, is made up of the ruins of the glorious Khmer Empire and is regarded as the most important ar-


chaeological site in Southern Asia. The famous Angkor Wat temple, Angkor Thom temple, and Bayon temple are all included in the park. The site is regarded as one of the most prominent examples of SouthAsian, particularly Indian, architecture and is the most well-known testament to Buddhism.

kingdom. Apsara dances have been a popular and integral part of Cambodian culture since time immemorial, with detailed carvings and drawings of such dances on the walls of temples throughout the country, including Angkor Wat.

Apsara Dancing Shows

Despite the fact that you may not have heard of it, a trip to Sihanoukville could be one of the Cambodian activities that you are interested in. The coastal town in Thailand's Gulf of Thailand has received little media attention and has largely remained off the tourist radar for much of its history. The town is best known for its

A show of Apsara dancing is one of the few things to watch in Cambodia that comes close to revealing the country's authentic culture. The Apsaras, or dancers, are a wellknown figment of Hindu mythology, who were described in the scriptures as nymphs for the God Indra, and who used to dance in his heavenly

Sihanoukville

coastal areas, and it's worth spending a couple of days there. Unfortunately, rapid industrialization has taken over the town, and it is now almost unrecognisable from how it was just five years ago. If you're considering a trip to Cambodia, this could be your last chance to see the country before things deteriorate further.

Phnom Penh

The nation's frenetic heartbeat is in Cambodia's capital, a city of chaotic streets bustling with motorbikes and car horns that can frazzle at first glance. Phnom Penh, which was left to wither and decay during the Khmer Rouge's madness, has recovered to become one of Southeast Asia's most dynamic cities.

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TRAVELOGUE

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This is Cambodia's most cosmopolitan destination for visitors, with an unrivalled café and restaurant scene in the country. It also contains a number of significant historic sites that aid in the understanding of Cambodia's modern and ancient histories.

Tonlé Sap Lake

Tonlé Sap is Cambodia's most important waterway and the largest freshwater lake in Southeast Asia. The lake is home to 170 floating villages that rely on fishing for their livelihood, with homes built directly on the water, in addition to being an important source of food and a vital tool for Cambodian irrigation. These villages' houses, shops, churches, schools, and temples are built on rustic buoy foundations of lashed together barrels and bamboo, and all transportation is done by boat. They're an incredible place to spend a day exploring.

Mundulkiri

Wildlife spotting, village life, trail-bike tours, and the Elephant Valley Project attract adventurous travellers to the hill country of Mundulkiri Province in Cambodia's far east. The Elephant Valley Project, the region's most well-known tourist attraction, allows visitors to walk with the sanctuary's elephants (no riding is permitted), while also allowing local mahouts (elephant keepers) to earn a living without overworking their elephants. The Mayura zipline course skims right over the top of Bou Sra waterfall for adrenaline junkies, while bird-watchers and wildlife spotters will enjoy a tour of Seima Protected Forest, which is home to gibbons, endangered black-shanked douc langurs, and a plethora of birdlife.

Kirirom’s Pine Forests

Kirirom goes above and beyond for a country that never

ceases to surprise. Away from the sweltering heat that pervades much of the country, the Kirirom forest is home to pine and other deciduous trees that thrive in the cool, dry climate. Throughout Cambodia's history, the forests have been known as emperors' vacation retreats, and their mystic allure makes Kirirom a popular tourist destination all year. The forests also feature a waterfall and numerous hiking trails, making it a paradise for hikers and wildlife enthusiasts.

Cambodian Cuisine

Whether you're a dedicated foodie or not, sampling the delectable flavours of Cambodian cuisine will undoubtedly rank high on your list of things to do in Cambodia. The country's culinary culture has always been pushed to the periphery of mainstream culture, and as a result has gone unnoticed until recently. Nonetheless, the country is still the best place to sample the cuisine for an authentic and unparalleled experience. If you're feeling particularly brave, try Cambodia's creepycrawly cuisine while you're there. In Cambodia, insects are considered a delicacy, and eating them would undoubtedly be one of the most adventurous things to do. The most popular items are wild crickets and beetles, with wild crickets coming in second.

Explore the Killing Fields in Cambodia

A tour of the killing fields at Choeung Ek might be one of the best things to do in Cambodia for those interested in learning about the country's history. Cambodia should be at the top of your travel bucket list. Don't be hesitant to spend a few enjoyable days in this wonderful country.

Happy Travelling!!

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AUTO REVIEW

Vivek Venugopal is one of India’s top automotive writers with over a decade’s experience in road-testing and reviewing cars. He is currently the Editor of Quarter Mile magazine and a columnist in several leading magazines and newspapers. He is also a highly sought after consulting engineer and market analyst for many automobile manufacturers.

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They have simulated an e-CVT by giving it steps and when the engine is powering the wheels around 80-120kmph, it is like the car is in overdrive gear. Yet the City Hybrid is best driven sedately where the engine feels less intrusive.

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onda has always been the technology leader here, offering a bit more than their rivals at all times. They were the first to give us Variable valve timing in the City, Hybrid technology with the Civic, Cylinder deactivation in the Accord V6, etc. to name a few. Recently, their enthusiasm had died down a little and there hasn’t been anything interesting to write home about for the last few years. Now though, there is the new City e:HEV which brings hybrid technology and autonomous driving

features to this segment. We drive one to see if it’s worth the asking price. From the outside, there is very little to tell the Hybrid apart but keen-eyed enthusiasts would spot the different mesh-style grille, front fog lamp surrounds, the black and polished face alloys as well as the rear spoiler, new diffuser, and the blue logos. We wish Honda gave it a different set of wheels – as they did with the first two generations of the City VTEC. Step inside and it’s all familiar


too. The gauge cluster is much more comprehensive with the 7-inch display showing all the driving data. The steering has a lot more buttons, the seats are more of an ivory colour than the beige in the standard car. The centre console gets an electronic parking brake and auto hold buttons. The seats are great with good support, lots of space, and are comfortable for long distances. The addition of the battery pack has severely reduced the boot space from 506 litres to 306 litres which reduces a lot of its practicality. Under the hood is a 1.5 litre four-cylinder that runs a more efficient Atkinson cycle which prioritizes fuel efficiency more than peak power. As a result, it only produces 98bhp and 127Nm whereas the standard City makes 120bhp and 145Nm. But don’t worry, you get two electric motors in this, one of

which drives the front wheels with an additional 109bhp and 253Nm. The other one acts as a generator to supply power to the aforementioned traction motor and the small 172volt, 0.734kWh battery pack in the boot. At low speeds and in bumper-to-bumper traffic, the car is mostly driven in EV mode by the traction motor drawing power from the battery pack. When the battery pack runs out of juice, the engine turns on automatically powering the generator which in turn, runs the traction motor, as well as charging the battery. Then when the vehicle picks up speed further a clutch engages and the engine powers the wheels directly with some hybrid assistance whenever additional power is required. The idea here is to run the engine only at its most efficient speed with minimal load. Driving it for the first time, you

feel a certain disconnect because the engine speed, the vehicle speed, and throttle input do not correlate with one another. They have simulated an e-CVT by giving it steps and when the engine is powering the wheels around 80-120kmph, it is like the car is in overdrive gear. Yet the City Hybrid is best driven sedately where the engine feels less intrusive. Performance isn’t bad with Honda claiming 0-100kmph in under 10 seconds and a top speed of 176kmph despite this weighing 130 kilos more. The transition between various modes is so seamless most of the time that it feels natural. We were surprised to see over 25kmpl on the trip computer during our 100km drive in all sorts of mixed driving conditions. The City Hybrid drives much like the regular variant with good bump absorption and an overall comfy

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AUTO REVIEW

ride. The handling is not as sharp as the standard variant although the Hybrid gets marginally thicker 185 section tyres. The brakes are great and it employs a servo motor for extra feel when it switches between regeneration and actual friction brakes. The City hybrid gets ADAS features plus Honda Sensing which can offer adaptive cruise control, lane keeps assisting, road departure mitigation, collision mitigation, auto high beam assist, etc. Most of these work only on well-marked roads

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and we didn’t find them as good as they are advertised. Interestingly, Honda’s system uses the camera on top of the front windscreen and not Lidar to do this. The car gets full ESP, rear-wheel disc brakes, Honda lane watch camera, six airbags, connected car tech, etc. The City Hybrid comes as a breath of fresh air in not just its segment but the Indian auto industry as well. It is the first time that such a complex technology has filtered down to a car like this. For a lot of people who are still worried

about buying an EV and the charging infrastructure in the country, it is a good bridge. It is so much more efficient in urban driving conditions and the ADAS features make it safer and easier to drive too. Yes, at nearly five lakh rupees more than the standard ZX CVT, it isn’t cheap and you’d almost never be able to recover that from running costs alone. But to own a piece of technology that combines efficient motoring with the flexibility of a petrol-powered car, the City is worth checking out


MOVIE REVIEW

12th Man

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th Man is a mystery thriller film directed by Jeethu Joseph which involves a group of eleven college pals (men and women) planning a vacation in a faraway location. When a game they start flips everything upside down by showing their dark side, what starts off as a fun evening turns into a nightmare. Soon after, a verbal battle ensues, and one of them, Shiny, is discovered dead. Is Shiny murdered? Who, if that's the case, is the assailant? The core plot of 12th Man is an investigation drama. The film stars Mohanlal, with Unni Mukundan, Sshivada, Leona Lishoy, Chandhunadh, and so on in pivotal roles. The director appears to be confident in his abilities, and yes, he creates a delectable, thrilling plot that keeps us enthralled throughout, as he tears away the characters' elaborate deceptions. The film 12th Man is well worth seeing, and it will appeal to a wider audience than just Malayalis.

Bhool Bhulaiyaa 2

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nees Bazmee directs Bhool Bhulaiyaa 2, an Indian comic horror film. The film stars Tabu, Kartik Aaryan, and Kiara Advani and is a standalone sequel to Bhool Bhulaiyaa (2007). It follows Ruhaan Randhawa, a fraud psychic who is brought in to deal with the return of Manjulika, a malevolent spirit hell-bent on revenge against the Thakur family. The sequel to Bhool Bhulaiyaa borrows some elements from the first film, but it is not a direct sequel. It's best described as a spiritual successor. Kartik Aryan has done an excellent job and is perfectly suited for the character. A comparison to Akshay Kumar is unjustified because he will be remembered in this film solely for his acting and traits, he is exceptional in this role and perfectly suited. And there were a lot of laugh-out-loud moments. The cinematography, especially in the dark, horror sequences, is well-shot and deserving of praise.

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Good Morning

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ood Morning is a South Korean film starring Kim Hwan-hee, Yoo Sun, and Lee Soon-jae, directed by Cha Bong-ju in his feature directorial debut. It's a human drama film set in a hospice department. Su-mi, a 19-year-old girl who is alone in the world and has no one to rely on, is awaiting death. Su-mi enters the Neulbom hospice on the advice of the head nurse Seo-jin, where she is greeted with surprising pleasure and warmth, and she begins to learn about the warmth of the world. It is a feel-good movie that gives inspiration and aspirations to many who faces life dilemma. Love yourself, and finding happiness in the smallest things are portrayed beautifully in the movie. It's a fantastic film that captures the essence of what it means to be human. In general, classic Japanese cinematography is excellent; it is constrained and photographic.

Hommage

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ommage, is a South Korean film directed by Shin Su-won and starring Lee Jung-eun, Kwon Hae-hyo, Tang Jun-sang, and Lee Joo-shil. The story is when Ji-wan (Lee Jung-eun), a middle-aged film director in a slump due to box office failures, travels across time as she recounts her quest to restore a 1960s film directed by a woman. It's a film that raises the question of what exactly a film is. Lee Jung-eun delivers a superbly restrained performance, conveying her character's midlife angst with the tiniest of motions and her immensely expressive face. Hommage is bittersweet in its depiction of women's oftensecondary status in society and the general decline of cinema culture, resulting in a picture that has the delicate air of a resigned sigh.

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BOOK REVIEW

Tokyo Dreaming Author Price

: Emiko Jean : ` 1182 (Hardcover)

E

miko Jean’s Tokyo Dreaming is a sweet sequel to Tokyo Ever After that focuses on following one’s own heart. The plot is when JapaneseAmerican Izumi Tanaka learned her father was the Crown Prince of Japan, she became a princess overnight. Now, she’s overcome conniving cousins, salacious press, and an imperial scandal to finally find a place she belongs. She has a perfect bodyguard turned boyfriend. This is the second book in the Tokyo Ever After series, and while it can be read on its own, you’ll get a lot more out of it if you read the first book first, ‘Tokyo Ever After’. The story compares Izumi’s post-high school life with those of her pals. Izumi’s coming-of-age story was well-represented by the juxtaposition. This book has echoes of The Princess Diaries, but it's more current with contemporary dilemmas and decisions, and the situations feel very real.

Book Of Night Author Price

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: Holly Black : ` 1332 (Hardcover)

olly Black released her first adult fantasy novel, Shadow Magic, which is set in a world of shadow magic. Charlie Hall is a bartender trying to get away from her prior life as a con artist, which she desperately wants to keep hidden from her lover, Vince. In this new modern dark fantasy novel, Charlie is lured back into the magical underground market for magic manuscripts when a character from her past reappears. If you appreciate dark Urban Fantasy stories with ethically ambiguous people and a frightening mystery at their centre, you should definitely pick this one up. The beginning of Book of Night is a little slow, but once it gets going, it’s a page-turner of a mystery and a gratifying heist, with a bit of horror, a touch of romance, and a touch of action beautifully twisted into a ball of twist and turns. Despite this, there's plenty in Book of Night to keep you interested, and the story builds to an exciting climax that will have you hoping for a sequel.

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This Time Tomorrow Author Price

: Emma Straub : ` 1532 (Paperback)

T

his Time Tomorrow by Emma Straub is a time travel fiction. Emma Straub's charming time-travel novel honours New York City while also delving into the central father-daughter relationship. The story revolves around Alice who is content with everything in her life except her distant relationship with her father on the night of her 40th birthday. She discovers she has been sent back in time to her 16-year-old self when she wakes up the next day. With the eyes of an adult, Alice sees it as a chance to reconnect with her father and make amends for previous errors. Alice meets multiple versions of herself, but which one resonates the most? Straub’s storytelling is charming, heartfelt, and witty. The author creates a captivating and heartfelt portrait of a father-daughter connection, friendship, and life, with all of its joys, loves, losses, grief, and struggles. This is an engrossing, hopeful, and fascinating read that will appeal to a wide range of people.

My Wife Is Missing Author Price

: D J Palmer : ` 1944 (Hardcover)

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y Wife is Missing is a psychological thriller book penned by D J Palmer. One of the main characters Michael Hart is taken aback when his wife, Natalie, and their children vanish while on vacation in New York City. Michael will go to any length to recover them, even confronting his own secrets. Meanwhile, Natalie’s escape plot is derailed when she develops chronic sleeplessness, leading her to doubt who she can trust. The plot is unique and challenging, and the characters are engaging and occasionally misleading. Palmer’s character development was remarkable, especially in a thriller when the plot line generally takes precedence. D.J. Palmer was born with a knack for plotting. And it shows in this book, perhaps more than in anything else he's written to date, resulting in a gripping thriller from beginning to end.

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EASY & BREEZY

Positive thinking or the art of fooling oneself?

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s the Covid virus wreaked havoc, distributing death and debilitating the economies of countries, there was one unintended side effect. Those who peddled positive thinking and pop psychology found themselves exposed suddenly. Whatever they said or wrote sounded hollow, to say the least. Motivational gurus and godmen and women nearly went into a hiding. Till then, if someone felt miserable, the traders of positive thinking were able to convince them that somehow, they were responsible for their situation and that they were worrying unnecessarily. ‘Mere worrying is not going to help solve your problem, so stop worrying,’ they advised and it seemed a smart thing to say. But not any longer. The guru or the counsellor could no longer ask their clients to ‘come out of their shell’ but had to observe social distancing themselves, as per government guidelines. After all, what is counselling but mere sharing of miseries and offering a shoulder to cry when someone needs it the most. The rest – this therapy, that therapy – is all fancy names given to good old listening. In my village, when I was growing up, there was a lady who had nothing to feel happy about and was a bun-

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dle of misfortunes. Let us call her Damayanti. So, whenever any lady in the neighbourhood went through a bout of sadness because of some real-life trouble, they would seek out Damayanti and unburden their sad tale on her. She would happily listen to them because of her ability to bring about empathy because of her multiple-misery existence. And, once the visitor gets over her problem of the season, she would stop visiting Damayanti and move on with her life. As the world emerges out of corona and its restrictions, the pop psychologists and motivational people have re-emerged with their PPTs and aphorisms. There are so many kinds of them that fans of positive psychology among us have a problem of plenty. Some modern ones are titled deliberately to confuse and confound us; neuro-linguistic programming, inner engineering, bio-feedback, you name it and there are people who run courses, mostly online. What fuels the industry is that there are not only people who want to get the benefit of such therapies but hundreds who want to turn into experts and ‘help’ others. Some of these experts combine spirituality and psychology and get God also into the equation, so that if they fail, then the clients know

Sujit Chandra Kumar

has been working as an editor with leading publications for over three decades whom to blame. They go to absurd lengths to convince those who pay that it is all in the mind, and that if they wish for something really intensely, it is bound to happen! To take a simple example, if you stand in a bus stop and tell yourself repeatedly that a bus would arrive right now, it would materialise, regardless of the bus time table. There is this principle of ‘self-fulfilling prophecy’ in positive psychology textbooks but the originators have taken care to explain that it is not magic but simple self-belief making people work towards a goal and then achieving it through hard work. Faith in oneself does help us achieve things but only to a certain extent. Let us imagine that I am going for an interview. Autosuggestions and visualisations may give me an edge in putting my best foot forward but if the other candidate’s credentials are far superior, then no amount of positive thinking is going to be a good substitute for that. It was Osho who perhaps first saw through the gimmickry surrounding the positive psychology industry and called its bluff in no uncertain terms. “Positive thinking is the only bullshit philosophy that America has contributed to human thought – nothing else,” he said. “Dale Carnegie, Napoleon Hill, and the Christian priest, Vincent Peale – all these people have filled the whole American mind with this absolutely absurd idea of a positive philosophy. And it appeals particulary to mediocre minds…” Perhaps Rajaneesh was exaggerating but he does have a point


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