Gerald D'Cunha

T here is a famous accounting ratio, called Debt-Equity Ratio. ‘Debt’ means ‘Borrowed Funds’ or ‘Loan Funds’ or ‘Owed Funds’. “Equity’ means ‘Owners’ Funds’ or ‘Own Funds’. As a teacher of Accountancy, I have been teaching and discussing this ratio, among other accounting ratios, in my class, for decades. One of the hardest truths to digest about this ratio is the so-called standard Debt-Equity Ratio: It’s considered to be 2:1. It means, that your business is likely to thrive if your borrowed funds are at least double the size of your own funds. Funny, isn’t it? No, not for entrepreneurship. It’s argued, that if you want to grow faster, you need to take risks… Borrow money at interest… Mortgage, hypothecate and pledge every asset you own… And, be smart: Make so much profits, that you are able to pay off all your overheads, interest and taxes and still make profits for yourself and your fellow-partners or shareholders… If all goes as per the plan, every...

“Believe in yourself and there will come a day when others will have no choice  but to believe with you.” - Mufasa O n last Sunday, when my wife and I walked into the cinema hall to watch ‘The Lion King’, the house was almost full… And, it was the second week, mind you! There were grandparents, young parents, young ones and little ones… And, like most of them, my wife and I, too, had watched the original version (1994). And, like, most of them, here we were - dying to watch this one, as well! ‘The Lion King’ is a great story – a story with a heart. What else explains the reason for our ‘dying thirst’ to watch it? We, as human beings, live not on ‘bread’ alone. The body needs bread; agreed. But, our hearts need great stories to keep going. Hence, our spiritual books are, essentially, supremely-told stories… Take ‘The Ramayana’ or ‘The Mahabharata’… Take ‘The Old Testament’ or ‘The New Testament’. To me, they are powerful stories… stories wit...

J uly 20, 1969. I was a 11-year-old boy. I remember that rainy day. Our school had just started, and, suddenly, there was this announcement: “The schools, nationwide, will remain closed for a day!” And, the reason? “Man has just landed on the Moon!” What a feeling that was! Thousands of miles away from America, there, in one of the remotest villages of Southern India, we were asked to celebrate the historic moment – of Man’s first step on the Moon! It was not the feat of America or Neil Armstrong; but, it was ‘Man’s’ feat, mind you! Exactly fifty years later, on this July 22, when our own nation sent the unmanned rocket to the Moon, it’s a rainy day, too, here in Mumbai. Like my fellow citizens, I, too, was feeling proud of our nation’s feat… Not a small feat for a nation burdened with its multiple problems… Imagine the feeling: If Chandrayaan-2 successfully lands on the Moon, we will be only the fourth nation to accompl...

A couple of weeks ago, during the training programme in a Mumbai college, a young girl asked me this question: “Sir, what is more important – the journey or the destination?” “Journey,” I replied without even blinking! There was a time – perhaps when I was this girl’s age – when I would believe, that the destination was ultimate. In fact, my approach was to reach there at ‘any cost’… Did you hear that? I said, ‘at any cost’! As the years passed by, I could see the self-destruction wrought upon me by my own attitude - ‘Do-or-die’, ‘It’s-now-or-never’. Yes, I could see, that ‘at any cost’ was an irresponsible and immature statement. It brought about a huge load of avoidable stress – I began to let loose my goals. Even though I never did anything without clear goals, I did not want to achieve my goals ‘at any cost’… It was not worth the cost, Sir! My goals - success yardsticks and benchmarks – are not everything in life. It’s okay if I haven’...

I have been very fond of Mark Knopfler’s music. Among his many amazing creations, there was one I would listen to and soak in over and again - ‘The Long Road’. This piece was, like Knopfler’s songs and music are, very evocative and therapeutic. I had, always, come out refreshed and healed… So powerful and hypnotizing it had been! After a long time, I happened to come across an amazingly captivating video featuring ‘The Long Road’ (instrumental). In this video, I was overawed by the astounding beauty of God’s creation, which we simply take for granted. This video and Knopfler’s music compelled me think aloud: Is life so complicated as it is made out to be? Are ‘big things’ really needed to feel the happiness in our bosoms? Are not childhood, friendship, love, intimacy, forgiveness, even the so-called ‘success’ – yes, are these not all ‘simple things’ with tremendous impact on our lives?” A couple of days’ ago, I found myself on the r...

I n my F.Y. B. Com, when I dreamt of becoming a teacher, I had just crossed 17. All that had happened was, that, sitting there in our packed classroom and watching and adoring my own teacher, Prof. B.S.Raman, I had desperately desired to be only that – a good teacher and good writer. Because, my teacher was a damn good teacher and an author. Well, during the three years of my degree college, even though Raman Sir taught our class every day, I hadn’t spoken to him, one-on-one… I had only adored and dreamt of becoming like him. Whatever we deeply like, we attract… Yes, the ancient ‘Law of Attraction’ was silently doing its work in me… I had to simply surrender to that Law! Today, after some forty-four years of teaching, if you ask me, “Do you still want to teach?”, I will jump and shout – ‘YES’! If you ask me, “What do you want to be in your next life?” I will jump and shout, again - “A teacher, and nothing else!” Everyday, we teachers scream and shout at our studen...

I n the Old Testament, the chapter ‘Exodus’ is a very powerful and inspiring story. The legendary film-maker, Cecil B. DeMille, brilliantly told this story in his memorable film – ‘The Ten Commandments’. For the uninitiated, ‘Exodus’ is the gut-wrenching story of Moses. Born as a Jew, left in a basket by his mother in river Nile in order to save the child from being slayed by the Pharaoh of Egypt , only to be picked by the princess and raised in the very palace, without Pharaoh realizing that the baby was a slave child –   Yes, it’s the story of Moses, who the Pharaoh loved more than his own son… How he helped the emperor build the magnificent city, through the blood, sweat and tears of the slaves – unaware of the truth, that the slaves were his own blood… Then, how, one day, God beckons Moses and hands him the mission of setting the Jews free from the shackles of Egyptian slavery, lead them back to their ‘Promised Land’… Oh! that dramatic, hair-raising stor...

“ Greed is not a financial issue. It's a heart issue.” -       Andy Stanley   “T he three most important ways to lead people,” said Albert Schweitzer, “ are by example… by example… by example.” “Go out and vote, if you really want our Society to change for the better… Vote out the corrupt. Vote in the honest.” Yes, this was how we all are ‘hoodwinked’ to come out and vote, every time an election comes up – be it National, State or Corporation election. For democracy to survive, elections have to take place. We all have to come out and elect our candidates… These candidates are supposed to lead us. Yes, by example! And, now, let’s look around us – what an example! What an ideal! What a leadership! If tomorrow an election is held, will you go out and vote – leave alone for ‘these’ leaders? They assume we are fools! Maybe they are right. We are fools, because we were more of someone’s blind ‘bakths’  than int...