pranayama while climing stairs

• 
  
• i see pranayama as the breathing exercise'

last week i start practising pranayama poorak, (inhale),  kumbhak (retention) , rechak (exhale) and kumhak again

but i asked one expert they told dont practice .. just watch breath (but i feel, no.. brain cannot control this unless it is done voluntarily)

hence started doing futher studies

even for COPD patients it is recommended. 

their suggestion is inhale while taking rest 

while exhaling though pursed lips,,, take two steps (this is in worst case)

public finance of delhi - lesson 5

Revenue Receipts
                         Tax Revenue,
                                                      VAT
                                                      Stamps and registration fees
                                                       state excise
                                                        motor vehicle tax
                                                       Entertainment tax
                                                       betting tax
                                                       luxury tax
                        Non-Tax Revenue
                                                       interest receipts
                                                       dividend and profit from investment
                                                       sevice charges/fees.fines etc from various government departments
                                                     
                         Grants-in-Aid from the Centre.

                                                       non plan grant
                                                                              Discretionary grant i lieu of share in central taxes
                                                                               Grant for specific purposes depending upon the                                                                                        policy of the governent of India (eg, compensation                                                                                  to meet losses on acct of phasing out of central sales                                                                                tax  CST)/implementation of VAT, enhanced                                                                                           compensation to 1984 riot victims etc
                                                         Plan grants
                                                                                 Central assistance for annual plan
                                                                                  aid for css

Capital Receipts
                           non debt
                                           Recovery of laoans and advances from local bodies/undertakings/govt                                                 servants    small saving loan from nssf of govt of india
                                          (in centre , disinvestment and loan recovery)
                          debt
                                          (in centre , internal and external)

                                                     
Consolidated fund od delhi expendititure

                            Plan
                            Non Plan
                            CSS

Revenue expenditure
                         non plan
                                                             Salary and office expenses
                                                              interest payment to government of india
                                                              devolution of funds to local bodies
                                                               Grant in aid to PSE
                                                              Subsidies

                       plan
                                                             salaries /cost of equipments/subsidy/grant in aid etc

                                                           (in central revenue part of money spent of 5 yr plan to union and                                                             also state and union territories)


Capital Expenditure
                         non plan
                                                              repayment of principal to goi
                                                             non plan loans/advances to the local bodies/Government                                                                        servants, pse
                                                              (in central purchase of defence equipments also reflects here)

                         plan
                                                            capital outlay for various infrastructure(imple by govt depts                                                                          including equity capitalto pse
                                                            loans and advances to local bodies/pse

                                                           (in central capital part of money spent of 5 yr plan to union and                                                             also state and union territories)
 
                                                         

developmental expenditures - lesson 3

Development Expenditure

Revenue Account

 (i) social and community services,

 (ii) economic services  (largest component) 

                     general economic services,

                     industry and minerals

                    agriculture and allied services,

                     water 

                     power  and power development 

                        transport and communication, 

                        railways

                         post 

 (iii) grants- in-aid to states and union territories. 

Capital Account

(i) loans and advances to states and union territories,

 (ii) loans for economic services. 

(iii) loans for social and community development services

Delhi is accused by CAG as non prioratising of Developmental Expenditures

state own resources - lesson 2

State own resoures

Non debt
                     SOF (state own funds)
                                                          BCR (delhi Componenet)  (expansion of BCR read below)
                                                           MCR  (Delhi componenet)
                                                          Grant from Finance Commission (delhi componenet)
                                                           Contribution from PSE
                                                           Resources of Local bodies



debt
                    Borrowings

                                                          State Provident Funds (net)

                                                        Loan against small saving (Delhi component)
                                                        open market borrowings
                                                        Negotiated loan from Financial institutions
                                                       Receipt from Bond and Debunture


BCR

          RR - NPRE

                           NPRE
                                       Developmental

                                                                Social and community services
                                                               Salaries and expenses of these services
       
                                       Non Developmental
                                                               Interest Payment (to reduce look for Debt Stocks)
                                                                Pensions
                                                                Salaries (basic plus 2 DA)
                                                                Others - (office expenses TA, DA, POL , purchase of motor                                                                                  cycle)

Lessons to analyse state budget - 1

Domestic Resource mobilisation

sub divides into three

1. Public Saving

• BCR      (Balance from current Revenue)  (16220 crores)
• ARM   (Additional Resource Mobilisation)  (additional taxation and additional profit)
• SPE    (Surplus of public Enterprises)

• 2. Domestic borrowing

• Loans from public or market Borrowing
• Small Savings                                          (zero crores)
• Provident fund or Related Component

• 3. Deficit Financing

BCR - excess of non plan revenue expenditure over revenue receipt

own resources of state = BCR + MCR + small saving loans (for delhi) (for other sor.. look for lesson 2)

where MCR is Net Miscellaneous Capital Revenue

PS.. figures are from 2014 - 2015 budget of delhi

on central schemes and central assistance (centrally sponsored schemes)

as on 2015 there  are  66  centrally sponsored schemes with 6 adding after this central budget

from central assistance we are receiving 5 funds

css - centrally sponsored schmes (state list in which central funding)
cs - central schmes (on union list funding)

and on assistance
nca - normal central assistance
aca - additional central assistance
sca - special central assistance


for delhi

css amount are 1000 crore for 2014-15
and 430 crore in 2013 -14

lot of scope for divering the fund

cag audit on delhi says .. delhi delays in obtaining utilisation certificate and we are giving inadequate priority to development expenditure

that is gap in planning process. we will bridge that gap

css schemes which can be implemented in delhi in year 2015-16