The Hindu Business Line : Why get past the present that has all future

SPENCER Johnson is a familiar name if you had moved his cheese book from the shelves and got lessons from his stories. Now comes The Present, from Westland Books P Ltd (ewb@vsnl.com). Another tale of inspiration and guidance for `turbulent times'. A gift that makes you happy and successful at work and in life, as the subtitle puts it.

It is a story about a young man who discovers a way to live and work that makes him happier and more successful, states the prologue. A few snatches:

When you are fully engaged in what you are doing your mind doesn't wander and you are happy. You are intent only on what is happening at that moment.

The more you look at what is wrong, the less energy and confidence you have. That's why, when you find yourself in a `bad' situation, it's important to look for what is right, even if it is hard to find. Then appreciate it and build on it.

Being in the present means tuning out distractions. And paying attention to what is important. Now. You create your own present by what you give your attention to.

It is hard to let go of the past if you have not learned from the past. As soon as you learn and let go, you improve the present. Many people who had the most difficulties are worried about the mistakes they had made, or about the mistakes they are afraid they might make.

No one can predict or control the future. However, the more you plan for what you want to see happen, the less anxious you are in the present, and the more the future is known to you.

How you respond depends upon your purpose. When you want to be happy and more successful it is time to be in the present moment. When you want the present to be better than the past it is time to learn from the past. When you want the future to be better than the present it is time to plan for the future.

A good present you can ask for when it is time to celebrate.

Saddam stuff

HE APPEARS in Bush's worst nightmares, and has the dubious distinction of being `the world's best known and most hated Arab leader', according to The Enigma that is Saddam Hussein, from the enigma series of dictators of English Edition (www.english-edition.com) which is slated to include Adolf Hitler, Stalin and Mussolini.

In Saddam's case, he plunged headlong into politics after schooling and "got involved in various criminal activities". His name means, in Arabic, "One who confronts". Here's more about the man:

He began to accumulate wealth and position. With the help of his security network and several personal assassins, he took control of many of the nation's leading businesses.

Dozens of palaces were built by Saddam and the extravaganza cost Iraq more than a billion dollars. To enhance the beauty of one of his palaces, he wanted to have a lake in its vicinity. To fulfil "His Highness's" wish, the engineers had to dig out and divert the Tigris River and fill the lake. Marble and alabaster came from the ruins of historic places and tombs dating from Babylonian era.

How much Saddam hated Western imperialism can be seen from this quote: "You Americans, you treat the Third World in the way an Iraqi peasant treats his new bride. Three days of honeymoon, and then it's off to the fields."

With the US occupation of Iraq heading into wilderness, Saddam may well become another unsolved mystery like Osama.

Bombay quiz

TRY out these teasers:

His colleagues would comment that he could bowl big leg-breaks even on a marble floor! Who was this master turner of the ball nicknamed `Ferggie'?

The main street in this locality is dedicated to Goddess Kali and is today the centre of the textile and metal industries in Mumbai. Name it.

Who was the Mumbai doctor who delivered India's first test-tube baby, in 1986?

He likes to call himself the `jolly fatso', but most of the predictions of this famous astrologer are bang on target. Who are we talking about?

This Mumbai-born artist sings in twenty-four languages, including Zulu and Creole; who is this singer, popularly called The Voice?

When the founder of this ad agency could not think of a catchy name, he named it after the Hindu month in which he started it. What was it called?

For answers to these and more than a thousand others, Derek O'Brien has them in The Mumbai Factfile from Penguin (www.penguinbooksindia.com).

The book is divided into three sections: The city of Mumbai, Mumbai specialities, and culture and entertainment.

"It belongs on the shelf of every tourist and armchair traveller, and anyone who loves Mumbai," states the back cover. "Myth, money, accents, big dreams, midnight snack urges, there's nothing that Mumbai can't handle," promises the author's note. "From one sunrise to another, concrete takes up sky in rationed square feet, eyes play rugby in boardrooms and trains gorge on or spew forth small towns. The city where it can always get better, or worse, packs in more twists than a regular daily soap."

The only thing you might still miss is Bombay.

Auditing text

AUDITORS are so much in the news, but the auditing profession is an old one. "There is evidence of the existence of auditing in some form since the most early civilisations," write the authors Shekhar and Shekhar in Auditing, a book from Vikas Publishing. A sampler:

Balance sheet audit operates in the opposite direction to audit procedures normally carried out. It commences with a detailed examination of the draft balance-sheet and works back to the books of original entry and their documentary evidence.

Techniques of auditing refer to the acts to be performed by an auditor. Standards in auditing refer to the degree of excellence of these acts and of the objectives to be achieved by the use of these techniques. Standards in auditing provide the basis for acceptance of various audit techniques as standard auditing practice.

Contingent liabilities are possible liabilities of presently determinable amounts or indeterminable amounts which have arisen from past dealings or actions which may not become legal obligations in future. The uncertainty as to whether any legal obligation will arise is the distinguishing feature of contingent liabilities.

Where the auditor has not yet released his report to the client and the client is not in agreement with the auditor that the financial statements should be amended, the auditor should express a qualified opinion or an adverse opinion.

A qualifying statement should be direct and informative. It should be as concise as is consistent with clarity. It should be specific to the items and facts and the amounts involved. It should make clear and specific its effects on the financial statements concerned. It should make clear and specific the opinion of the auditor without giving any chance for misinterpretation.

A book for the auditor's library.

Tailpiece

One human to another: "The boss is expecting too much from me. As if I were a machine!"

One robot to another: "The boss is expecting too much from me. As if I were a human being!"

ReadingRoom@TheHindu.co.in

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Why get past the present that has all future