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Final momentum of = m₂ v₂

Rate of change of momentum of A = \(\frac{m_1v_1-m_1u_1}{t}\)

(d) Human being

1. Human Resource Accounting is shown as supplementary information in the annual reports , which has no significance.

2. All the companies who are reporting Human Resource Accounting have used Lev and Schwartz model but this model is suffering from some drawbacks. One it has assured state promotion policy and consistent average salary to all the employees in a particular group. These two assumptions are far from reality , difference in skill , experience qualifications and increasing importance of employees union often lead to change in these policies.

3. Though human capital plays an important role in any organization , there is a wide spread , disagreement regarding the reorganization and valuation of human resource as assets on generally the assets is one which fulfills the following three criteria. They are,

(i) the entity should have legally enforceable claim to it.

(ii) It should be owned by the entity

(iii) the entity should posses it with the expectation of deriving services from it in future HR are not fulfilling any criteria. As such there is a problem in recognizing human resources as assets.

4. Proper matching of costs with revenue is not possible unless the costs on the recruitment training and development of personnel are capitalized over their effective service lives. It is so because the benefits from such expenses are usually derived over a period beyond the year of payment. However in a number of cases, the earnings potential of employees may not depend upon the expenditure incurred by the firms for the purpose. But it depends upon behaviour aspects like skill , motivation group loyalty capacity for effective interaction and decision making etc , to influence the end results of an enterprises effectively.

5. The very idea of showing human resource as an asset on the balance sheet of a firm tends to be arbitrary for this purpose as per the methods available , human resource are to be valued either on the basis of cost incurred by a firm on recruitment trainings etc or replacement cost. In both the methods cost is taken as the value of human assets. But this hardly represent the real value of personnel in particular and the firm in general. The other method like discounted wage, and salaries method , economic value method , and opportunity cost method , involves the element of subjectivity in valuing the human resources.

6. Yet another difficulty regarding HRA is Quantification and pricing of employees in respect of jobs which do not yield any physical output. Determination of probabilities of the expected services of the employees is also a difficult task. These practical difficulties are subject to the influence of age qualification , the previous experience point of first entry , employment period and turn over as well as the organizational pulls and pressures on different categories of employees.

7. In all the methods , the salaries earned by the employees are taken as the basis for valuing human resources. Thus the career movement of employees either within the organization or elsewhere in the other organization is kept outside the purview of valuation. Since the employees make constanttrials to occupy higher position during their effective service life , any valuation process without considering this way tend to be less meaningful.

8. The provision of existing tax laws , do not recognize the amortized portion of capitalized human resource value as deductible expenses for computing income. Even if attempts are made to amend the existing provision of tax laws there is a greater amount of scope to misuse the facility as the employers may adopt fictitious method to undertake the profitability of their business and may show unrealistic value of the firm.

In India, reporting practices of Human Resource Accounting is extremely low. A few companies do report in their annual reports. The reporting of Human Resource Accounting is in some sentences. Some Companies furnish information about number of employees working in the organization, how many working hours have lost, what is the situation of industrial relation etc.

Both Public sector and private sector companies have used economic value approach instead of cost approach. Most of the companies have used Lev and Schwartz model. They have Lev and Schwartz model in modified way, which is similar to Flamholtz model. It has been discovered that most likely variety of the companies is replacement cost model, Human resources reporting is not because their is no legal compulsion by Indian Companies Act 1956. There is also problem in measuring Human Resources.

Human Resource Accounting has been reported by above – mentioned companies as a supplementary information in their annual reports , such reporting by companies are audited. The companies have classified their employees, age wise, they have further classified them in managers, executives, supervisors, Artisans, clerical staff etc.

Some Companies in India shows human Resource development cost i.e. training and development cost in detail while some corporation are showing them in short, some shows them in “Director’s Report or chairman speech.”

Productivity / performance statistics of human resource have been presented by some companies in detail. Average employee cost is shown by few companies only.

Appreciations and Awards received by the companies have been shown by the companies under the heading “High light” or Director’s Report or elsewhere in the annual reports of the Companies Highlight’s.

For purpose of calculating the present value of future earning of employees , all the companies have adopted a discount rate , which is not common. Majority of the companies adopted 12%.

Some of the companies have not mentioned the purpose for which they are reporting HRA information in their annual reports. Whereas some companies have clearly mentioned their objective of reporting human resource data. It seems that some companies report HRA for image building purposes. Some companies have also given additional information as regarding number of employees , average salary , average age of employees , average production per employee etc.

The need for Human Resource Accounting felt largely as a result of the emerging concern for human relations management in industry. The very importance of Human Resource Accounting can be summed up through following major points –

(a) Human Resource Accounting helps management in acquiring placing and in making effective utilization of human resources.

(b) To retain the qualified employees

(c) It aids in deciding the transfers , promotion , training etc of human resources.

(d) It serves as a tool to measure and compare the expenditure incurred for imparting the training to employees and in turn the benefits derived by the firm.

(e) Human Resource Accounting helps to improve the profile of the enterprise and its image.

Human resources is an old field of research in economics. Without human resources , the other resources cannot be effective , thus we can say human resources mobilizes all the other resources. The evolution of service based economies from the past few decades has shifted the importance from physical assets to knowledge & attitudes of employees working in service providing firms.

The total value of any organization depends essentially on the skill set of its employees and the services they deliver. Therefore, the survival of these organization is dependent on the quality of their human resources, its knowledge, expertise, capability and perception of the organizational culture.

Hence in today’s globalize knowledge driven economies , it is crucial that the humans be recognized as an central part of the total worth of an organization Thus, the importance of human resources cannot be ignored and at this juncture, it becomes necessary to give due consideration to the development and growth of such an important resource of the organization

Research into Human Research accounting began in the 1960’s by Rensis Likert. It supported long term planning on diverse qualitative human resource variables yielding superior benefits in long run. Human resource Accounting is the outcome of numerous research studies conducted in the field of accounting and finance. Human resource as an asset if positioned & nurtured in the right direction may realize its full potential. Lately, the Behavioral scientists criticized the conventional accounting practice of valuing human resource along with physical resources and stressed on the concept of assigning monetary value to human resource of the organization. They advocated that any expenses incurred on the development of human resources should be treated as capital expenditure as in the long run it gives benefits which can be measured in monetary terms.

Eric Falmholtz divided the development of Human Resource Accounting into five stages, which can be summed up as follows:-

First Stage (1960 – 66) – This symbolizes the beginning of Human Resource Accounting where the focus was to derive the concepts of Human Resource Accounting from other studies like economics etc.

Second Stage – (1966 – 71) – The objective here was to assess some models that would cover both costs models & monetary & non – monetary value of Human Resource .

Third Stag - (1971 – 76) – Here noticeable significance in the field of Human Resource Accounting grew leading to number of researches in the field. The focal point was the application of Human Resource Accounting in business organizations.

Fourth Stage - (1976 – 80) – This period saw the collapse of the concept of Human Resource Accounting as the organizations were not prepared to invest time , energy and most importantly the funds needed to research further deep into the concepts of Human Resource Accounting.

Fifth Stage - (1980 Onwards) – The explosion of service economies in developed countries brought about a renewal of interest in Human Resource Accounting. And further in mid 90’s the application of Human Resource Accounting to business management gained greater impetus.

India is a democratic country. 

Area wise, Rajasthan is the largest state of India. 

India has 28 states and 7 union territories.

Rajasthan is the largest state in terms of area followed by Madhya Pradesh and Maharashtra.

India lies in the Northern and Eastern hemispheres.

India has a total land area of 32,87,263 square kilometres.

India has plenty of natural resources like sunshine, fertile soil, water, minerals, vegetation, animal life etc. that contribute to its progress.

The time difference between the longest and shortest day at Leh is 4 hours.

i. India has a land frontier of about 15,200 km.

ii. Pakistan, Afghanistan, China, Nepal, Bhutan, Myanmar and Bangladesh are the neighbouring countries of India who share their land boundaries with Indian states.

iii. Pakistan shares its land boundary with Gujarat, Rajasthan, Punjab and Jammu and Kashmir.

iii. Pakistan shares its land boundary with Gujarat, Rajasthan, Punjab and Jammu and Kashmir.

v. China shares its land boundary with Jammu and Kashmir, Himachal Pradesh, Uttarakhand, Sikkim and Arunachal Pradesh.

vi. Uttarakhand, Uttar Pradesh, Bihar, West Bengal, Sikkim share their land boundaries with Nepal.

vii. Border of Bhutan is shared by Sikkim, West Bengal, Assam and Arunachal Pradesh.

viii. Arunachal Pradesh, Nagaland, Manipur and Mizoram share their land borders with Myanmar.

ix. Bangladesh is surrounded by Indian states of West Bengal, Assam, Meghalaya, Tripura and Mizoram.

Local time, sunrise, sunset, etc. are determined by the longitudinal extent.

Latitudinal extent has an impact on rainfall, temperature and duration of days and nights.

i. India lies in the northern and eastern hemispheres. 

ii. It has a central position in the southern part of the Asian continent. 

iii. The Tropic of Cancer passes through the central part of India (23 ½ ^∘N).

iv. The latitudinal extent of mainland India is from 8^∘4'28'' to 37^∘6'53'' North. Thus its latitudinal extent is 29^∘2'25''. 

v. Away from the mainland, the southernmost tip of India is Indira point, located at 6^∘45' north latitude. 

vi. India’s longitudinal extent is from 68^∘7'33'' east to 97^∘24'47'' east. Thus its longitudinal extent is 29^∘17'14''. 

vii. The rainfall, temperature and duration of days and nights is determined by the Latitudinal extent and the Longitudinal extent determines the local time, sunrise, sunset etc.

Percentagewise distribution of physiographic regions of India: 

i. The Northern Mountain region - 15% 

ii. The Northern Plain region - 32% 

iii. The Peninsular plateau, Ghats, costal plains and islands - 53%

The collision between the Indo-Australian plate and Eurasian Plate folded the sedimentary rocks formed at the bottom of sea of Tethys.

This resulted in the formation of Himalayan mountain system.

Geological formations, processes such as weathering, erosion and deposition are responsible for the formation of present India.

Following are the regions and sub-regions in India.

The Gondwana land was a single landmass that included South America, Africa, India, Australia and Antarctica.

Physical regions can be identified on the basis of physical factors like origin, location, relief, rock types, landforms, climate, soils, forests etc.

Electricity flows through metals.

All metals are conductors of electricity to a greater or lesser extent.

Metals allow heat to flow through them. 

This property is called thermal conductivity.

Metals can be stretched and drawn into thin wires. 

This property of metals is called ductility.

The typical shine or characteristic colour by which metal can be identified is called lustre.

Metals produce a ringing sound. 

This property is called the sonority of metals.

Metals like silver, gold, platinum can be drawn into fine wires.

Metals can be converted into sheets by hammering. 

This property of metals is called malleability.

Metals are substances like copper, gold, iron, aluminium. 

They are found in the form of minerals deep inside the earth. 

Minerals from the earth’s crust are processed to obtain metals.

(1) Metals possess the property of being sonorous, i.e. produce a ringing sound. 

Hence,

They are used to make musical instruments.

(2) Metals have the property of being malleable, ductile, lustrous. 

Hence,

Ornaments are made up of metals.

(3) We should never put our hand or finger in the water to judge how hot it is because that is not an accurate measure. 

Besides if the substance is very hot, we could get scalded.

Take a glass tumbler add some soil in it, then pour some water on the soil slowly, the air – bubbles comes out of the soil. This proves that soil holds air in it.

Answer is (c) 3x + k

Answer is (c) 2/3 x^3/2 + k

 If any substance catches fire it will become difficult to extinguish the fire, oxygen supports combustion.

(d) It has no role in water cycle.

Blowing air is called wind. Wind possesses kinetic energy The kinetic energy Possessed by wind is called wind energy 

Uses of wind energy are; 

1. Wind energy is used to pump the ground water 

2. Wind energy is used to generate electricity with the help of wind mills

(a) For respiration all organisms need air 

(b) For burning of any substance air is needed

(c) Ceiling fan

Nitrogen – 78.1% Oxygen – 20.9%.

S.I.unit of electric flux Nc^-1 m².

(a)1: 3: 6

Because,

From the question,

= A= (1/3)B

= C = 2B

A: B: C = (1/3)B: B: 2B

A: B: C = 1: 3: 6

(a) 15: 8

Because,

A: B = 2: 3 AND B: C = 4: 5

= (A/B) = (2/3) and (B/C) = (4/5)

= (A/B) × (B/C) = (2/3) × (4/5)

= (A/C) = (8/15)

= (C/A) = (15/8)

Hence, c: a = 15:8

(a) 3: 4

Because,

15% of A = 20% of B

= (15/100)A = (20/100)B

= (A/B) = (15/100)/(20/100)

= (A/B) = (15/100) × (100/20)

= (A/B) = (3/4)

Mass of the body = 5kg 

Initial velocity, u = 10 m/s 

Final velocity, v = 35 m/s 

Time, t = 25s 

Acceleration, a = (v-u)/t = 1 m/s² 

Force = ma = 5N

We find r = m v / (qB) 

= 9 ×10^–31 kg × 3 × 10⁷ m s^–1 / (1.6 × 10^–19 C × 6 × 10^–4 T) 

= 26 × 10^–2 m = 26 cm 

n = v / (2 pr) = 2×10⁶ s^–1 = 2×10⁶ Hz = 2 MHz. 

E = (½ )mv² = (½ ) 9 × 10^–31 kg × 9 × 10¹⁴ m² /s² 

= 40.5 ×10^–17 J » 4×10^–16 J = 2.5 keV.