Accounting concepts
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- Mrs. Sarika M. Patel(M.Sc., M.Ed., NET)
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આમ ઉપરોક્ત ઉદાહરણ જોતા સમજાશે કે માત્ર આવક મર્યાદાના સ્લેબમાં નાનો ફેરફાર કરવાથી જ નાના કરદાતાઓ કે જેમની આવક ઉદાહરણમાં રૂ.૨૫૦૦૦૦ છે તેમને નાણાકિય વર્ષ ૨૦૧૩-૧૪ માં રૂ.૫૦૦૦ જેટલો આવકવેરો લાગતો હતો જે નાણાકિય વર્ષ ૨૦૧૪-૧૫ ના નવા માળખા મુજબ શૂન્ય થઇ ગયો છે આથી તેને રૂ. ૫૦૦૦ જેટલો ફાયદો થશે. આ ઉપરાંત નાણાકિય વર્ષ ૨૦૧૪-૧૫ ના આવકવેરાના માળખામાં આવકમાંથી બાદ મળતી વિવિધ કપાતોની રકમમાં પણ ફેરફાર કરવામાં આવ્યો છે. ઉદાહરણ તરીકે કલમ ૮૦સી , ૮૦ સીસીસી, ૮૦ સીસીડી હેઠળ કપાત નાણાકીય વર્ષ ૨૦૧૩-૧૪ માં ૧૦૦૦૦૦ બાદ મળતી હતી જે નાણાકીય વર્ષ ૨૦૧૪-૧૫ માં વધારી ૧૫૦૦૦૦ કરવામાં આવી છે. જેને કારણે લોકો હવે આવકવેરામાં ભરવી પડતી રકમ ઓછી કરવા માટે વધુ બચત કરતા થયા છે. જેનો લાભ પણ આડકતરો દેશના વિકાસમાં થશે અને સાથે લોકોને પણ ફાયદો થશે. ભારતમાં આવા નાના કરદાતાઓની સંખ્યા ઘણી મોટી છે. આ કરદાતાઓને જે ફાયદો થવાનો છે તે તેમની બચતમાં પરીણમશે અથવા બજારમાં તે નાણાં ઠલવાશે. જેની સીધી અસર ઉધોગોના વિકાસમાં પરીણમશે. ઉપરોક્ત ઉદાહરણને ધ્યાનમાં લઇએ તો આવકવેરામાં થતી સામાન્ય રૂ.૫૦૦૦ ની બચતને જો પુરા દેશના અનુસંધાનમાં વિચારીએ તો આશરે માત્ર ૧૦ લાખ નાના કરદાતાના જ રૂ. ૫૦૦ કરોડ ની બચત થશે અથવા દેશનાં અર્થતંત્રમાં ખરીદી રૂપે નાણા ફરતા થશે. આમ તે દેશમાં આંતરીક ભંડોળ ઉભુ કરવામાં પણ તે ઘણુ ઉપયોગી પુરવાર થશે. સંદર્ભ: આવકવેરા ખાતાની વેબસાઇટ
ABSTRACT Traditionally, schools have emphasized the development based on memory and linguistic intelligence (mainly reading and writing). Gardner's theory reflects that students will be better served by a broader vision of education, wherein teachers use different methodologies, exercises and activities to reach all students, not just those who excel at linguistic and logical intelligence. The theory of multiple intelligence was proposed by Howard Gardner in 1983 as a model of intelligence that differentiates intelligence into various specific (primarily sensory) modalities, rather than seeing it as dominated by a single general ability. Mainly there are seven criteria of multiple intelligence which are linguistic, logical, bodily, spatial, musical, interpersonal, intrapersonal, and naturalistic.
Traditionally, schools have emphasized the development of logical intelligence and linguistic intelligence (mainly reading and writing). IQ tests focus mostly on logical and linguistic intelligence. Gardner's theory argues that students will be better served by a broader vision of education, wherein teachers use different methodologies, exercises and activities to reach all students, not just those who excel at linguistic and logical intelligence. Howard Gardner of Harvard University has developed the theory of intelligence called “Theory of Multiple Intelligence” published in 1983. According to the theory human intelligence can be better described as a set of an individual’s multiple abilities, mental skills and talents related to multiple numbers of domains of knowledge in a particularly cultural setting. Gardner (1999) defines an intelligence as ‘‘bio psychological potential to process information that can be activated in a cultural setting to solve problems or create products that are of value in a culture’’. According to Gardner, there are more ways to do this than just through logical and linguistic intelligence. Gardner believes that the purpose of schooling should be to develop intelligence and to help people reach vocational goals that are appropriate to their particular spectrum of intelligences. People, who are helped to do so, feel more engaged and competent and therefore more inclined to serve society in a constructive way. The theory states that, “we are all able to know the world through language, logical-mathematical analysis, spatial representation, musical thinking, and the use of the body to solve problems or to make things, an understanding of other individuals, and an understanding of ourselves. Where individuals differ is in the strength of these intelligences - the so-called profile of intelligences -and in the ways in which such intelligences are invoked and combined to carry out different tasks, solve diverse problems, and progress in various domains”. Gardner says that these differences challenge an educational system that assumes that everyone can learn the same materials in the same way and that a uniform, universal measure suffices to test student learning. CRITICS ON MULTIPLE INTELLIGENCE: Defenders of MI theory argue that the traditional definition of intelligence is too narrow, and thus broader definition more accurately reflects the differing ways in which humans think and learn. Is there sufficient empirical evidence to support Howard Gardner's conceptualization? A common criticism made of Howard Gardner's work is that his theories derive rather more strongly from his own intuitions and reasoning than from a comprehensive and full grounding in empirical research. For the moment there is not a properly worked-through set of tests to identify and measure the different intelligences.Some of these criticisms are raised from the fact that Gardner has not provided a test of his multiple intelligences. He originally defined it as the ability to solve problems that have value in at least one culture, or as something that a student is interested in. However, he added a disclaimer that he has no fixed definition, and his classification is more of an artistic judgment than fact. Ultimately, it would certainly be desirable to have an algorithm for the selection of intelligence, such that any trained researcher could determine whether a candidate's intelligence met the appropriate criteria. At present, however, it must be admitted that the selection (or rejection) of a candidate's intelligence is reminiscent more of an artistic judgment than of a scientific assessment. MULTIPLEINTELLIGENCE:AN APPROACH TO EDUCATION Curriculum-Educators must provide the space to develop each of the intelligences so that the students are not deprived and can learn better with their interest levels. Instruction-Teachers should plan lessons with a variety of activities addressing all the eight intelligences at some point or the other, so that no child is left behind. Assessment-Teachers assessment involves with utilizing the resources provided to the students in the best possible way and deriving success in the task assigned to them. This assessment should be such that all the children should succeed. CRITERIA OF MULTIPLE INTELLIGENCE: 
HOW TO DEVELOP MULTIPLE INTELLIGENCE 1. Linguistic intelligence involves sensitivity to spoken and written language, the ability to learn languages, and the capacity to use language to accomplish certain goals. This intelligence includes the ability to effectively use language to express oneself rhetorically or poetically; and language as a means to remember information. Writers, poets, lawyers and speakers are among those that Howard Gardner sees as having high linguistic intelligence. Let students share and discuss the books or articles they have read with you. Encourage them to write a review about the books they read. Kids love to talk. They will enjoy if you let them read stories to you or even act out the story while reading. Have them prepare speeches or enroll in drama classes. You can ask kids to read stories to each other as well. 2. Logical-mathematical intelligence consists of the capacity to analyze problems logically, carry out mathematical operations, and investigate issues scientifically. In Howard Gardner's words, it entails the ability to detect patterns, reason deductively and think logically. This intelligence is most often associated with scientific and mathematical thinking. If children constantly ask questions about how things work, answer them patiently and let them know that their questions are always welcomed. If they have intentions to do things without anybody's help, let them try to figure things out and foster their motivation to do so. When they do something wrong, explain why they are wrong instead of telling them that you knew they were going to do it incorrectly. Give confidence to challenge their thinking by allowing them to think it through again. Encourage them to be involved in problem solving and critical thinking activities such as enrolling in a math club or a chess club. Provide them with games such as checkers, chess, or puzzles. 3. Bodily-kinesthetic intelligence entails the potential of using one's whole body or parts of the body to solve problems. It is the ability to use mental abilities to coordinate bodily movements. Howard Gardner sees mental and physical activity as related. Children are full of energy and many of them are naturally motivated to play sports, dance or build things. To develop this intelligence, encourage them to participate in school teams. Enroll them in sports activities outside the school such as swimming, tennis, basketball or hockey classes. This intelligence may possibly be a good opportunity to stretch other intelligences. You can provide them with books so they can read about their favorite sports, teams or players or simply have them read the daily newspaper's sport section. Enrolling them in dance classes will give them an opportunity to be interested in music as well. 4. Spatial intelligence involves the potential to recognize and use the patterns of wide space and more confined areas. Provide opportunities for kids to motivate their creative imagination such as drawing, painting, coloring, printing, designing etc. Encourage them to join drawing and painting classes. Provide them with comic books and pictures of cartoon characters and let them draw the images. Challenge their creativity and encourage them to design clothing, buildings, and scenery or play areas. Provide them with puzzles and things that they can take apart and put back together. 5. Musical intelligence involves skill in the performance, composition, and appreciation of musical patterns. It encompasses the capacity to recognize and compose musical pitches, tones, and rhythms. According to Howard Gardner musical intelligence runs in an almost structural parallel to linguistic intelligence. To develop this intelligence, encourage children to join school bands or choirs. Have them play an instrument at home. Encourage them to listen to different types of music. Have them study music and folk dancing from other countries. Encourage them to write songs. Provide them with books about musicians to read. 6. Interpersonal intelligence is concerned with the capacity to understand the intentions, motivations and desires of other people. It allows people to work effectively with others. Educators, salespeople, religious and political leaders and counselors all need a well-developed interpersonal intelligence. Naturally, child will be willing to join group activities in the school and out of the school. Develop this intelligence by emphasizing and encouraging child to demonstrate good behavior in their relationships with others. Help them to understand good behavior by identifying all of the behaviors or by preparing an interpersonal intelligence expectation chart. On the chart, write down each behavior that you want children to develop. 7. Intrapersonal intelligenceentails the capacity to understand oneself, to appreciate one's feelings, fears and motivations. In Howard Gardner's view it involves having an effective working model of ourselves, and to be able to use such information to regulate our lives. Help children to learn how to set goals. To develop this intelligence, encourage them to make a list of things that they would like to do or become better at doing. Help them to realize the steps and goals to achieve larger future goals. A few examples are, places they would like to go, books they would like to read, activities they would like to join, foods that they would like to eat, cars that they would like to drive, or houses that they would like to live in the future. 8. Naturalistic intelligenceis related to understanding about nature. It focuses on functioning in the natural world, natural systems, problems & remedies regarding nature. Let students sense it, feel it, experience it, relate it, think globally about it, and be an activist regarding nature. Sensory awareness activities, hikes and field trips into natural sites, mini-field trips outside the classroom, readings from nature magazines, nature videos, understanding, relating to and functioning in the natural world LIST OF ACTIVITIES FOR MULTIPLEINTELLIGENCE
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