Trajectories of Persons with Visual Impairment: Narratives of a Woman

Contemporary Voice of Dalit, Ahead of Print.
This study discusses the lived-in experiences of a lady with visual impairment. The main objective of the study was to explore the trajectories of a female with visual impairment and understand life experiences from the lens of equality and justice perspectives. This study comes out with the finding that discrimination against visually impaired females is still prevalent in our society even after the enactment of acts and provision in Indian Constitution.

Who All Are Labours and Why Are They So Powerless?

Contemporary Voice of Dalit, Ahead of Print.
In this article, we discuss the most anonymous section of the Indian society—Dalit labours. In addition, we deal with the most important question whether the informal labouring sector consists of a majority of Dalits or not? While sticking to the basic definition of ‘Dalit’ from ‘untouchable to Dalit’ by Eleanor Zelliot in which she defined from the consciousness developed into the minds of marginalized people for their rights, we ask whether Dalits really have sovereignty of their own thoughts? Or, they are the passive victims of the society. While dealing with the same question, we highlight the sub-caste stratification within the Dalits, and within the sub-castes, there is a hierarchy of class and urge to be strong in the Brahmanical idea of superiority. We have taken three scenarios for this—Dalit indentured migration, Dalit partition refugee and Dalit labour migration during the tumultuous times of the COVID-19.

Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

International Review of Administrative Sciences, Volume 89, Issue 3, Page 741-756, September 2023.
This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. Points for practitionersThe future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.

Shilpakar Mahasabha in Colonial Uttarakhand: Subjective Representation of Collective Self

Contemporary Voice of Dalit, Ahead of Print.
The caste system in India got transformed as a consequence of the policies of the British Raj. The introduction of the census under the colonial government, among other things, made the most direct impact because for the first time the castes have been enumerated with great details. As a result, castes immediately not only organized themselves but also formed caste associations in order to get their status recorded in the way they thought was honourable to them. Caste associations emerged over the period to pressurize the colonial administration to improve their rank in the census. This process was especially prevalent among the lower castes in different parts of India. Shilpakar Mahashaba was a case in point in Uttarakhand. Shilpakar Mahasabha claimed new advantages from the state like reservations (quotas) in educational institutions and in the civil service. Subsequently, they also became mutual aid structures. Shilpakar Mahasabha founded schools and hostels for the children of Shilpakars and led a sort of co-operative movement. Some have argued that caste associations acted like a collective enterprise with economic, social and political objectives for their caste.