(a) Against: 

1. Publicity not backed by good action is unethical. It will damage rather than improve the image of the organization. 

2. Accurate and timely communication with the public is essential for good public relations. 

(b) Against: 

1. Every business transaction has a double effect on the business. This double effect can be recognised only by recording both the aspects of energy transaction. If one account is debited, any other account must be credited and vice-versa. 

2. It is due to the principle of Dual Aspect that the two sides of Balance Sheet are always equal. 

(c) Against: 

1. Training helps to improve the quantity and quality of work performance. Welltrained employees produce more and better goods. 

2. By training, employees learn new and better methods of doing jobs. They make better use of materials and machinery. As a result, wastage of resources and cost of production are reduced 

(d) For: 

1. Banking is a service based industry trying to satisfy the needs of the customer. 

2. Banking is relationship oriented as there is an agency relationship between the banker and the customer based on mutual trust and confidence. 

(e) Against: 

1. Public relations is an essential element in the communication system that enables individuals to be informed on many aspects of subjects that affect their lives. 

2. Public relations helps promotion of a company s goods oi services and builds up image.