Gerald D'Cunha

  “I believe, that somewhere in the darkest night, a candle glows” From the song ‘I Believe’ by Tom Jones   T here is an accounting concept called ‘Going-concern Concept’, which is also known as ‘Continuity Concept’. This is taught to every Accountancy student, right when he or she is about to embark upon the journey of   learning this subject. I have taught this to my students for over four decades. But, every time I have taught it, I have learnt something new – something fresh – about it… The core idea of the ‘Going-concern Concept’, which the accountant has to bear in mind, is: That, the enterprise, whose books of accounts he is expected to maintain, has an indefinite life… That, it is not going to dissolve in a foreseeable future… That, it can outlive all its assets, including all the Fixed Assets… That, it can, even, outlive its Owners, like partners or shareholders.   N ow, because the enterprise has an indefinite life, it becomes necessary to break this lon

  “To ride two horses at the same time is difficult.” Rajnikanth   B ut, it shouldn’t be difficult at all for Rajnikanth, right? “Hello, he can ride hundred horses at the same time!” Yes, I hear it loud and clear… I am not a great fan of Rajnikanth’s acting. He always plays to his massive world of fans – who expect him to play the larger-than-life - and over-the-top - roles. To them, he is the demigod and God, both. It doesn’t appeal to my sensibilities. But, like millions of people in India and around the world, who adore Rajnikanth for several other reasons, I, too, have a set of my own reasons… Rajnikanth is the quintessential underdog. He became Rajnikanth, the Superstar, the proverbial rags-to-riches way. He was Shivaji Rao Gaekward from Bangalore (Language being Marathi and Kannada)… He worked as a coolie and a bus conductor in Bangalore. But, he dreamt big and worked hard to become a huge movie star in the South… The rest is Rajnikanth’s inspiring saga of success.

  And the people who shall pass (And all those who shall pass) O Goodbye beautiful, Goodbye beautiful, Goodbye beautiful! Bye! Bye! And the people who shall pass (And all those who shall pass) Will tell me: ‘What a beautiful flower’! (And they will say: ‘What a beautiful flower’!)   This is the flower of partisan. From the song 'Bella Ciao'   I wasn’t aware of the song ‘Bella Ciao’ until I heard its Hindi adaptation by   Poojan Sahil during the CAA/NRC protests... That’s before the lockdown. I instantly loved the beats. However, I did not go deep into its Italian origin – its legend over the years… How popular and inspiring the song had been… In how many countries and languages it had been adapted! And, all of a sudden, I got awakened – and went a little deep into it – when I listened to Poojan Sahil singing it, again, this time in Punjabi, during the ongoing farmers’ protests… I am still under its spell! I don’t understand politics. But, I understand

  “A stark sense of isolation encloses anyone who looks outward for validation.” Gina Barreca T he need for other people’s approval is an extremely strong need, in almost all of us… Whether we admit it or not, it is. To a certain degree, acceptance of this reality helps us to live in peace with our inner selves. Living in denial is a huge strain. “I do not need any one’s approval”… “I do not need your validation”… Well, we, often, make these statements and they make us appear quite macho. But, I think, beneath that macho veneer hides our deep human need for approval, appreciation and validation from others. So, getting in touch with this need – and being able to gauge how much it helps us or how much it hurts us – is part of growing-up process. After reading my last Blog – ‘Counting the Footwear Outside My Door’ – my cousin Jennifer wrote this: “It’s like we are always seeking validation from others – validation, that we exist and are of value. While, intrinsically, because w

  “There has been only one Christmas - the rest are anniversaries.” W. J. Cameron A dear friend of mine, who is a spiritual teacher, would, often, joke about his own fraternity, just to drive home the point: Here on earth, no one is ‘free’ from the human desire to be liked, followed and praised. “Do you know, that there is competition among we religious teachers, too?” He would, often, poke fun at his own fraternity. “Our popularity is measured by the no of footwear outside our doors?” Well, that may have been a joke my friend would crack just to make us feel less burdened with our own human nature to seek more attention. But, the truth has been – in my opinion - this: Freedom is tough! T oday is 26 th December.   In once England-ruled countries, it was called the ‘Boxing Day’. How did this name come about? One of the versions is that, on 26 th , the servants were sent on a day off with boxes of gifts… “Physical greeting cards are extinct these days. Greetings come, vir

  “May your days be merry and white, And may all your Christmases be white.” From the song ‘White Christmas’ by Bing Crosby   T here is difference between Christmas carols and Christmas songs. Carols, which we all grew up singing and listening to, are devotional. They are sung in the churches, prayer gatherings and houses by carol groups. For example, ‘Silent Night’, ‘Jingle Bells’, etc. But, Christmas songs are the typical songs – romantic, sad or happy - set against Christmas backdrop. Like George Michael’s famous ‘Last Christmas’ (WHAM) or Elvis Presley’s (Cover) ‘Blue Christmas’. And, there are some, like ‘Mary Did you Know’, ‘Mistletoe and Wine’, ‘Feliz Navidad’ and ‘Drummer Boy’ etc. – yes, they are a mix of Christmas carols and songs.   Like most kids, I, too, grew up in my hometown singing Christmas carols in Konkani. Here, in Mumbai – in the early eighties – I would listen to Jim Reeves’ classic collection of twelve Christmas songs and carols. But, as years rolled

  “He who has no Christmas in his heart, will never find it under a Tree.” Roy L. Smith’s L ast night, a dear friend of mine, a Sikh by faith, who lives in London, shared with me the picture of a beautiful Christmas tree decorated by her two teenager girls… “Our Christmas Tree”, my friend captioned it warmly. Well, the Christmas Tree hadn’t come up, yet, at our place. “It’s okay, it’s okay,” I consoled myself. “He who has no Christmas in his heart, will never find it under a Tree,” I reminded myself with Roy L. Smith’s words. I am inspired by Christmas season. More than that, I am incredibly inspired by Jesus Christ’s life. But, then, as I became an adult, my idea of Christmas has undergone a sea-change. The hype and hoopla and the utterly humble crib, to me, look a complete contrast. In my mind, and in my heart, I prefer to remember Jesus Christ quietly… Yes, with least glitter. “Come on,” many times, I hear my friends and relatives saying. A lot of preparation goes into

  “There is always a door, no matter how dark the room is… Find it and get out.” Shafqat Bashar   W ho doesn’t have problems? There is a lot of truth and bluntness packed in this statement. Doesn’t it sound familiar? I must’ve used it to hundreds of people around me – particularly my students – whenever they tried to cite a problem or two to cover up their small lapses. “Don’t use your problems as your excuses,” was what I wanted to tell them, “Who doesn’t have problems?” On the other hand, dozens of people have used this statement to send across the same message to me… “Look, we all have our own problems in life.” T his year has been the year of problems. It has spared none of us… The employers and employees, the rich and the poor, the doctors and the patients, the hospitals, worship places, educational institutions, hotels and the transporters – all had, and still have, their own problems. I had mine…   the parents of my students had theirs… the maid, who comes to cle

  “The art of being wise is the art of knowing what to overlook.” William James S imple things are, always, priceless! The wild flowers, for example… The hues on the sky… The sound of the sea waves… The silence of the valleys… The flight of an eagle… The busy bees… The discipline of the ants… The loyalty and the affection of dogs… The beauty of our wrinkles… The goosebumps the temple bells give… The tears, the fears and, yes, the simple joy coming from just be… Less is more… Yes, it is. You don’t need much to make you feel happy and rich, you see. John Kabat-Zinn says, “Voluntary simplicity means going fewer places in one day rather than more, seeing less so I can see more, doing less so I can do more, acquiring less so I can have more.” Sometimes, it’s best to let it be… Too much concern and too much care, I have come to realize, only keep me on tenterhooks. Planning is good… But, unplanned things, often, are as glorious and as irreplaceable as the wild creations of Nature a