Saturday, February 28, 2009

SATYAM CRISIS

Let us peep into some developments in the company SATYAM and the day to day happenings till January end.

Satyam Fiasco!

December 17, 2008

By entering into related-party deals without shareholder approval, the firm has done irreparable damage to India Inc's reputation.

Minority shareholders of Satyam Computer have every reason to feel short-changed. Without so much as by your leave, the management has decided to enter into related party transactions using the company balance sheet.
Satyam will spend $1.3 billion to acquire the entire stake in Maytas Properties, an unlisted firm owned by the promoters of Satyam. It also plans to buy 51 per cent in Maytas Infrastructure, a listed firm in which the promoters of Satyam own 36 per cent, for around $300 million.
It's outrageous that the management is enriching the promoters of Satyam at the cost of other shareholders. Indeed, if the company believed that any acquisition in the IT space would not have made sense at this juncture as it would carry the same risks as the existing business, it could have returned the money to shareholders, done a buyback or simply left it on the balance sheet.
The management has tried to sell the India infrastructure and real estate stories; sure they may be opportunities but this is hardly the way to go about playing the property theme. It would have been more appropriate to take the shareholders into confidence especially when it is spending $1.3 billion (Rs 6,200 crore) for a real estate company even if it owns 245 million sq ft of land.
The management is valuing Maytas Infrastructure, which has a market capitalisation of Rs 2,856 crore and has bagged orders worth $5.7 billion, at Rs 2,740 crore in line with SEBI guidelines.
However, the deal will be earnings dilutive. It won't be surprising if shareholders block the deal---Templeton has indicated that it will go to any lengths to stop this transaction from going through. The move is bound to shock foreign investors and will badly hurt India Inc's reputation.

Satyam may launch shares buyback to appease investors

The company on Tuesday announced a $1.6 billion deal to acquire Maytas Properties and Maytas Infrastructure, companies run by Satyam chief Ramalinga Raju's sons B Rama Raju and Teja Raju.
Investors' opposition forced Satyam to call off the deal on Wednesday.
The reversal comes within a day of Satyam Board approving the decision to acquire Maytas Properties for $1.3 billion and 51 per cent stake in Maytas Infrastructure for $0.3 billion.
Institutional investors such as Reliance Mutual Fund, SBI Mutual Fund, Templeton Mutual Fund and CLSA, with some of them even threatening to resist the deal.
Satyam shares were down 31.24 per cent at Rs 155.75, while its ADR was down 54.50 per cent at $5.7 a share in the US market.

Satyam blames investors, media

Satyam Computers on Wednesday criticised investors and media for blowing out of proportion the family ties between its chief and promoters of Maytas, and asserted there would be no issue with the government or regulator on corporate governance front.

The deal was touted as something that would help Satyam diversify its business, especially when there was slowdown in the IT business in key markets such as the US and Europe.

Institutional investors such as Reliance Mutual Fund, SBI Mutual Fund and Templeton expressed dissent over the deal soon after it was announced.

It made sense to buy an infra firm: Raju

Investors who participated in the conference call arranged by Satyam Chairman and founder B Ramalinga Raju on Tuesday were emphatic in their opposition to the company's move to acquire Maytas Infra and Maytas Properties.
Despite an elaborate explanation by the Satyam management, the investors' community remained unconvinced. They demanded that the company disclose the reasons for not returning the money back to shareholders through a buyback offer or a bonus.
Several investors registered their protest against the move and a few threatened the promoters with legal actions to stall the acquisition plan, including blaming the promoters for funnelling out money to family-run companies. Excerpts from the conference call:
JF Asset: We are baffled by this announcement. What is the idea of acquiring an infrastructure firm? Who were the advisors and how was the valuation done?
Vadlamani: This was a unanimous board decision. This is the right time for diversification in another sector. We could have bought another IT firm with the assets, but then we would have had the same problems like cross-currency headwinds, slowdown and hence the diversification.
Maytas has $2.5 billion worth of order book and the future growth prospects are very good. I agree that it is difficult for people to understand and assimilate this decision. We have been advised by a reputed firm from among the top four (the company declined to divulge the name).
The valuations are perfect. Maytas Properties has a land bank of 6,800 acres in Hyderabad, Chennai, Nagpur and other cities. SBI Asset Management: Why did the company not choose to give this money to the shareholders and why was this decision not taken in an annual general meeting or through an extraordinary general meeting?
(The company could not defend this query.) This is a good diversification strategy. We do not need to take this to the shareholders.
Foreign analyst: In the current situation, why has the company not chosen to hold on to cash? Also, the deal seems precarious because of a family relationship in the firms being acquired.
Raju: We did look at other avenues, like distributing cash, buyback and acquisition. In terms of acquisition, we have been looking at targets and we considered some sizeable deal sizes, but realised that over a period of time in an IT acquisition the cost structures are higher and the leadership that we were getting was not making much difference. Hence, we did not take that path.
It made sense to acquire an infrastructure company. Maytas does have same work culture and philosophy and hence the merger will be smooth.
As far as synergies are concerned, we can grow our infrastructure-related services. In the next four to five years, the revenue from these two firms with regard to software services would be 50:50. Though the margin in the infrastructure firm is much lower, we see growth opportunities.
Could you tell us the shareholding pattern in Maytas Infra and Properties?
Raju: The promoters' stake in Maytas Infra is 36 per cent, whereas in Maytas Properties, there is a combination of people from my immediate family to friends. It will be difficult to give an exact break-up. But as for me and my immediate family, we hold close to 35 per cent stake.
Motilal Oswal: Why did the company not think of a buyback?
Raju: In the last several months, there have been some drastic changes. Our confidence level is much lower than what would have been even six months ago. If the market, in which we are, is not going to provide a robust growth opportunity, it is up to us to use this liquid asset for growth.
Foreign Analyst: Given the 50 per cent drop in Satyam's ADR reflecting the investors' sentiment, is the process reversible?
Raju: Can't comment on reversibility.
Satyam under fire for $1.6 bn Maytas deal

The company's board had earlier in the day approved buying 51 per cent in Maytas Infra for $1.3 billion (around Rs 6,240 crore) and 100 per cent of Maytas Properties for $300 million (Rs 1,440 crore).
"The money will go to the promoters of Maytas Properties," Ramalinga Raju, Satyam's founder and chairman, said in a conference call. He said the acquisition proposal does not require shareholders' approval.
The sons of Ramalinga Raju sit on the boards of both these companies. Rama Raju Jr. is one of the key promoters of Maytas Properties, which develops urban infrastructure, and has been on its board since 2005.
The other son, B Teja Raju, is the vice-chairman of Maytas Infra, a 23-year old listed company engaged in infrastructure construction and asset development. The company employs over 3,000 people. For the second quarter ended September 30, 2008, the company registered a net profit of Rs 17 crore on a turnover of Rs 354 crore.

Satyam calls off $1.6-bn Maytas deal

Hit by the adverse market reaction, homegrown Satyam Computers on Wednesday called off its proposed $1.6-billion acquisition of two companies promoted by the IT major Chief Ramalinga Raju's son.
Announcing the decision to call off the acquisition of Maytas Properties and Maytas Infrastructure "in light of the setback received from the investors community," Raju said: "We have been surprised by the market reaction to this decision even though we were quite positive about the merits of the acquisition."
"However, in deference to the views expressed by many investors, we have decided to call off these acquisitions," he said.

December 18, 2008

The issue of flouting corporate governance norms also cropped up, more so with Raju's two sons sitting on the boards of the two Maytas firms and Raju and other promoters of Satyam having only 8.74 per cent shareholding in the company. The public shareholding in Satyam, including that of FIIs and FIs, is 71.80 per cent.

Satyam clients likely to re-evaluate contracts

Around six to eight strategic clients of Hyderabad-headquartered IT services major Satyam Computer Services are understood to be thinking of re-evaluating their contracts as they are 'no longer satisfied with the intent and focus of the company.'
IT outsourcing contracts of over $200 million (around Rs 960 crore) is up for renewal. Some of the major clients who have long-term strategic relationship with Satyam include Unilever, Nestle , DuPont, Cisco Systems, GE, Sony and Applied Materials. The current move by Satyam could trigger a possible review of their relationships with the company.
Besides, many clients are seriously considering a vendor consolidation, and Satyam is expected to lose out to its competitors in India, including Tata Consultancy Services , Infosys Technologies and Wipro . The current economic environment has spurred majority of the clients of domestic IT services company to ask for a re-negotiation of contracts.

Shares buyback: Satyam board to meet on Dec 29

Satyam Computer Services said on Thursday its board will meet on December 29 to consider a share buyback proposal.
"A meeting of the board of directors of the company will be held on December 29, 2008, to consider the proposal for buyback of shares of the company," Satyam said in a regulatory filing to the stock exchanges.
The company's move to mollify shareholders comes after it raised investor ire on its proposed $1.6-billion acquisition deal, which had to be called off.
After suffering a severe battering on Wednesday, Satyam shares surged 13.88 per cent to an intra-day high of Rs 180 on Thursday on the Bombay Stock Exchange


Satyam directors feel the heat

December 19, 2008

Independent directors of Satyam Computers, who agreed to the company's proposal of buying out two promoter-related companies, failed to be independent in 'spirit', industry captains said.
"Independent directors need to be more active and I would be happy to see more resignations," Adi Godrej , Godrej Group chairman, said today at a corporate governance meeting organised by the Confederation of Indian Industry. "Directors need to maintain their independent spirit."
The Satyam board, including its five independent directors had approved the founder's proposal to buy 51 per cent stake in Maytas Infrastructure and all of Maytas Properties, owned by the family members of Satyam Chairman B Ramalinga Raju.

Satyam: A new low for India Inc

It's not often that one uses adjectives like audacious, preposterous, outrageous and shocking to describe a single event and still feel one hasn't quite done justice. But the aborted Satyam Computer-Maytas deal has left most people at a loss for words.

That a promoter, with less than 9 per cent stake in his company, would have the nerve to try and transfer $1.6 billion of cash to two completely unrelated businesses owned by his sons is unthinkable. And to pass that off as a 'wonderful' opportunity! Satyam chairman Ramalinga Raju says he didn't anticipate investors' reactions and was surprised.

The government is understood to have ordered a probe into Satyam Computer Services' controversial decision to buy two group-promoted companies and then reversing the deal within a few hours under pressure from investors.
According to official sources, the government will examine if the company had any malafide intention to influence the stock market.
The ministry of corporate affairs had said it will look into whether the company violated any corporate governance laws while entering into such a deal involving share holders' money.



Upaid seeks depositions of top Satyam execs

December 20, 2008

To add to Satyam Computer Services' woes, British Virgin Island-based online and mobile payment services player Upaid Systems has filed a motion in the Collin County Texas district court, requesting depositions of company chairman B Ramalinga Raju, chief financial officer Srinivas Vadlamani and global head of corporate governance G Jayaram 'in connection with the attempt earlier this week to strip all surplus cash from the company in a $1.6 billion related-party transaction benefiting the family of Satyam's founder-chairman'.
They have urged the court to ask Satyam for depositions and to respond to Upaid's requests for production of documents, dated December 17, 2008, within 30 days.
Upaid claimed it had served requests for production of documents related to the 'now scuttled Maytas transfers on Satyam' on Friday, but now had to submit this motion to the court 'because Satyam had repeatedly resisted its efforts to depose Raju and Vadlamani in the case.'
The government has asked Register of Companies to look into the Satyam-Maytas deal and submit the report within three weeks.

Why Satyam's Raju must resign

December 24, 2008
The position of the manager-promoters in Satyam Computer Services has become untenable, as is clear from the revelations that have come tumbling out after the company's aborted bid to buy two companies belonging to the promoter group. What makes matters even worse is that serious charges have been cited by the World Bank while barring the company from all WB contracts for eight years.
Clearly, there is a great deal wrong with Satyam, and not just at the level of its promoters or directors. If it is true that the company pursues wrong business practices, and violates ethical codes, then the only thing that will save the company (which is India's fourth largest exporter of software services) is a thorough spring-cleaning -- which perhaps can be done only by a completely new management committed to the kind of ethical business practices emphasised in the same field of activity by companies like Wipro and Infosys .
But the more serious issue is that the independent directors are saying things now that are at sharp variance with what was stated earlier by the company. This suggests that what was sought to be pushed through was something that even the board, let alone the shareholders, had not approved. With no valuation basis being revealed either, and the supposed valuers having denied any role, the whole thing stands revealed as sleight-of-hand and a corporate scandal.

World Bank bars Satyam for 8 years

The World Bank has barred Satyam Computer Services from doing any business with it for the next eight years even as the share prices of India's fourth-largest IT firm tanked 13.5 per cent on rumours that B Ramalinga Raju, founder and chairman, has resigned.
Speculation was also high on news that Wipro Technologies, India's third-largest IT firm, might acquire Satyam, something both companies denied.
Foxnews.com on Tuesday reported that the World Bank ban started in September this year "due to alleged malpractice's including bribery". The news report said the World Bank debarment -- the harshest sanction ever made by the bank since 2004 -- was meted out for 'improper benefit to bank staff' and 'lack of documentation on invoices'.

Sebi finds no violation by Satyam

The Securities and Exchange Board of India (Sebi) has, prima facie, not found any violation of norms relating to takeover and corporate governance in its preliminary surveillance of the deal involving the acquisition of Maytas Infra by Satyam Computer Services .
Thus, sources close to the development said, there was no need for a formal investigation. Instead, the market regulator would probe the deal under Sections 370 and 372 of the Companies Act.
Therefore, the probe would be limited to the deal between the two listed entities -- Satyam and Maytas Infra -- and not cover the one involving Satyam and unlisted firm Maytas Properties.
Section 370 of the Companies Act deals with loans to companies under the same management. Under this Section, a company could not give loans or any form of guarantee to companies under the same management unless it has been approved by a special board resolution. Section 372 deals with purchase of shares of one company by another.
These purchases, sources said, are governed by certain restrictions imposed by the board of the company at the time of its inception and copies of this document are submitted to the market regulator and the Department of Company Affairs.
Sources said the probe is intended to find out if there has been any substantial purchase or sale of shares between the group companies over a two-to-three month period.
"Even if prima facie it seems that there has been no violation, one needs to check if the loans and investments made into the group companies are supported by any clause that the same could get converted into equity, or any other form of control, later," said the source.

Satyam hits back at World Bank, demands apology

December 26, 2008

Three days after the World Bank decided to ban it for eight years, Satyam Computer Services today hit back and demanded an apology from the bank for "certain inappropriate statements" made by its representatives.
In a statement issued on Thursday, India's fourth largest software services firm said the World Bank has been requested to immediately "withdraw those statements" for the harm done to the company. The company has demanded that the bank should provide it with a full explanation of the circumstances related to the inappropriate statements.

Do Raju & family have any stake in Satyam?

December 29, 2008

Satyam Computer on Monday sank deeper into a crisis with two more directors quitting the board and the company announced that lenders were possibly selling promoters' equity that is entirely pledged with them.
Coinciding with dilution of the promoters' equity in the troubled company, suffering from an embarrassing failed-bid to acquire two firms promoted by the family of chairman B Ramalinga Raju, the firm announced that directors Krishna G Palepu and Vinod Dham have quit from the board of directors, taking the total resignation to three.
M Srinivasan quit last week over the abandoned deal. The board had nine members before the resignations.
With the chairman and promoters having no free equity, an analyst pointed out that issues of propriety and corporate governance would become more significant in the January 10 Satyam board meeting that would consider changes in board.

SFIO probe into Satyam deal likely

December 29, 2008

The government said on Tuesday it would refer the controversial $1.6-billion Satyam-Maytas failed deal to the Serious Frauds Investigation Office if the Registrar of Companies detects major irregularities during its investigation into the issue.
"The case is already with the registrar of companies. If the RoC and regional director say that the case is of serious nature, and a serious fraud has been committed, it will be referred to the SFIO," a corporate affairs ministry official said on Monday.

I'll not quit a ship in trouble, says Satyam director

December 30, 2008

Voicing his resolve to continue on the board of Satyam Computers Services despite the odds and making an ostensible reference to the resignations by four of the directors, an independent director said on Tuesday quitting the firm at this stage is like jumping off a boat in trouble.
Ramalinga Raju's letter to Satyam employees
December 30, 2008

Dear Associates,
I am writing to inform you of what has developed since my note of December 18th and to outline plans to restore our stakeholders' faith in Satyam .
The events of the past two weeks have raised many questions, but these can be distilled into two basic issues: the viability of our business strategy to diversify; and the effectiveness of our corporate governance.
• Satyam: Raju turns to employees for support
Re: business strategy, you should understand that Satyam is completely committed to the IT services and BPO business, as we have been since our inception. While the idea that we could diversify into an unrelated business was rejected by our investors, it was formed with the belief that doing so would not imperil our leadership in our core business or lessen our commitment to it, and that all stakeholders would benefit.
Satyam did not -- and does not now -- intend to retreat from IT and BPO services in any way, and going forward, Satyam will focus exclusively on these markets.
Re: corporate governance, the board arrived at its decision to bid for Maytas by following all required processes and procedures, and while there was a spirited discussion among members, their vote to approve the motion was unanimous.
Further, Satyam has won numerous awards for excellence in corporate governance, including the Golden Peacock Global Award for Excellence in Corporate Governance on two separate occasions, most recently in 2008.
Over the past two weeks, we have been communicating these facts to our customers, and I'm very pleased to report that customers continue to show a high level of trust in Satyam.
We have also been in contact with many of our investors, and we have taken key steps to regain their confidence. These include strengthening the board by changing its size and composition, and engaging DSP Merrill Lynch to provide strategic advice and options. The board will meet on January 10, 2009 to consider these options and to chart a course of action that would boost stakeholders' confidence further.
Please be assured that the board and the leadership team are doing everything possible to get Satyam back on track. We cannot do this without your help, however. I ask for your continued faith in Satyam and for your steadfast focus on your customers, especially in the face of wild speculation and unchecked rumor.
There is simply no more effective way to strengthen the company and to secure its future -- and yours -- than by delighting your customers.
Thank you very much for your commitment and support. Once again, I wish you the very best for 2009.
With warm regards,
Raju

More trouble brewing for Satyam
January 02, 2009

More trouble may be brewing for the beleaguered Satyam Computers with a Texas district court scheduled to hear on January 7, a case filed against the IT major by a small British mobile solution firm, Upaid, over the Maytas deal.
On January 10, Satyam is holding a board meeting to discuss the options of restoring shareholders confidence after the failed Maytas deal and any further legal development before that could spell more problems for the management.
• Corporate governance? What a joke!
Upaid, which is already fighting a forgery case against Satyam in a US court, had filed a motion against Satyam Computer Services with the state court, saying that they are looking for a testimony from Ramalinga Raju, CFO Srinvas Vadlamani, and the company's head of corporate governance Jayraman after the abortive Maytas deal.

Teja Raju appointed Maytas Infra CEO
January 03, 2009

B Teja Raju, the elder son of Saytam Computer chief B Ramalinga Raju, on Saturday took over additional charge of chief executive officer of Maytas Infra in place of P K Madhav, who was arrested on December 16, 2008 in connection with the Nagarjuna Finance depositors' case.
"It is just an interim arrangement. Teja Raju will oversee those departments, which had earlier been handled by P K Madhav," a spokesperson of Maytas Infra told PTI.
Lessons from the Satyam saga
January 05, 2009

Since it was introduced two years ago, the amended "Clause 49" of the Securities and Exchange Board of India's listing agreement has been in focus across the corporate universe. This pertains to corporate governance. One key provision - at least one-third of the board must consist of independent directors. Other measures include stronger audit standards and better financial disclosure norms.
This is all very well meant. But the refrain across smaller companies is that it leads to major hikes in compliance costs and doesn't make much actual difference to the quality of governance. There are too many ways around the letter of the law. For example, given extended families, it's possible to put together a set of independent directors, who are all friends of the promoter's second cousins.
Clause 49 created a new niche called the "Indy Director" since demand for good "Indies" spiked while the supply of high-quality Indies remained very limited. As one CFO put it, it was akin to suddenly expanding the ICC Elite Umpires Panel to several thousand half-competent individuals from a handful of highly competent ones.
Talks of suitors for buyout 'baseless': Satyam
January 06, 2009

Amid talks of possible suitors lining up for beleaguered Satyam Computers ahead of its board meeting on January 10, the Hyderabad-based company said on Tuesday there is no truth in these reports.
"There is no truth to the reports that have appeared in the media," a Satyam spokesperson said.
Media reports said that three IT companies, HCL Tech, Tech Mahindra and Cognizant, are in the fray for Satyam.
While a HCL spokesperson said the company does not comment on speculation, Tech Mahindra officials termed the reports as baseless.
A Cognizant spokesperson said it too does not comment on speculation.
Govt to refer Satyam case to probe agency
January 07, 2009
The government said on Wednesday it would refer the case of financial bungling by Satyam Computer Services to Serious Fraud Investigation Office after verifying the facts and stern action under the law will be taken, if facts are correct.
"Case will be referred to SFIO once facts are verified. If they (facts) are genuine then it (the development) is shameful," corporate affairs minister P C Gupta told reporters.
He said if facts regarding financial wrong-doing by Satyam are found correct, stern action will be taken as per the law.
Gupta also said his ministry is in constant touch with the market regulator Securities and Exchange Board of India and a coordinated action with the watchdog will be taken.
Gupta said the role of auditors and directors in the Satyam case has to be verified.
NSE removes Satyam from Nifty; replaced by Rel Capital
January 07, 2009

The National Stock Exchange on Wednesday removed Satyam from its benchmark index Nifty and the IT firm will be replaced by Reliance Capital with effect from January 12.
Satyam would also be removed from various other indices like CNX 100, S&P CNX 500,CNX IT and the CNX Services sector index, the NSE said in a statement.
"The index maintenance sub-committee has decided to make the following changes in various indices during its review. These changes shall become effective from January 12, 2009," it added.
Further, Glenmark Pharmaceuticals will replace Satyam Computer Services in the CNX 100 Index, and Cairn India will replace it on the S&P CNX 500 Index.

Raju resigns, admits Rs 8,000 cr fraud
January 07, 2009
In the country's biggest corporate fraud involving about Rs 8,000 crore (Rs 80 billion), iconic IT company Satyam was today hurtling towards disaster following the shocking disclosure of accounts fudging by its founder Ramalinga Raju, who then quit as chairman - leaving an uncertain future for the company and its 53,000 employees.
By the end of the day, the fourth largest IT company lost a staggering Rs 10,000 crore (Rs 100 billion) in market capitalisation as investors reacted sharply and dumped shares, pushing down the scrip by 78 per cent to Rs 39.95 at BSE. The NYSE-listed firm could also face regulator action in the US.
The government, regulator SEBI and the industry reacted with shock and anguish over the turn of events that could tarnish India's corporate and raise vital issue like ethics, corporate governance and accounting and business practices.

The Satyam fiasco: Complete Coverage
Acting in tandem, Corporate Affairs Ministry and SEBI announced that the episode would be probed and action taken against the perpetrators of the fraud that entails inflating profits and creating fictitious assets.
"I am now prepared to subject myself to the laws of the land and face consequences thereof," Raju said in a letter to SEBI and the Board of Directors, while giving details of how the profits were inflated over the years and his failed attempts to "fill the fictitious assets with real ones."
The Maytas firms, although promoted by his family, proved to be his nemesis, with Raju saying: "The aborted Maytas acquisition deal was the last attempt to fill the fictitious assets with real ones... But that was not to be. What followed in the last seven days is common knowledge."
While the government said the entire issue would be referred to the Serious Fraud Investigation Office, SEBI described it as an event of "horrifying magnitude." "It was like riding a tiger not knowing how to get off without being eaten," said Raju.
Ramalinga Raju requested the Board to "hold together" to take some important steps, while hoping that one of the Board members T R Prasad was "well-placed to mobilise support from the government at this crucial time."
Satyam is the country's fourth largest IT firm and has has over 51,000 employees. Giving details of the financial irregularities, Raju said the company's balance sheet as of September 30 carries "inflated (non-existent) cash and bank balances of Rs 5,040 crore (as against Rs 5,361 crore reflected in the books."
The balance sheet also carries "an accrued interest of Rs 376 crore (Rs 3.76 billion) which is non-existent, an understated liability of Rs 1,230 crore (Rs 12.30 billion) on account of funds arranged by me (Raju), an overstated debtors position of Rs 490 crore (as against Rs 2651 crore reflected in the books," Raju said.
He further said that Satyam reported a revenue of Rs 2700 crore (Rs 27 billion) for the September quarter and an operating margin of Rs 649 crore (24 per cent of revenue) as against the actual revenue of Rs 2112 crore (Rs 21.12 billion) and an actual operating margin of Rs 61 crore (3 per cent of revenue).
"This has resulted in artificial cash and bank balances going up Rs 588 crore in Q2 alone," Raju said. "The gap in the Balance Sheet has arisen purely on account of inflated profits over a period of last several years (limited only to Satyam standalone, books of subsidiaries reflecting true performance).
"What started as a marginal gap between actual operating profit and the one reflected in the books of accounts continued to grow over the years," Raju further said.
"It has attained unmanageable proportions as the size of the company operations grew significantly... The differential in the real profits and the one reflected in the books was further accentuated by the fact that the company had to carry additional resources and assets to justify higher level of operations thereby significantly increasing the costs," he said.
"The aborted Maytas acquisition deal was the last attempt to fill the fictitious assets with real ones. Maytas' investors were convinced that this is a good divestment opportunity and a strategic fit. Once Satyam's problem was solved, it was hoped that Maytas' payments can be delayed. But that was not to be," he said.
Raju, however, claimed that neither he, nor the Managing Director(including our spouses) sold any shares in the last eight years-excepting for a small proportion declared and sold for philanthropic purposes.
Raju further said he or the company's MD did not take "even one rupee/dollar from the company and have not benefited in financial terms on account of the inflated results."
Ram Mynampati to be Satyam's interim CEO
January 07, 2009
Satyam Computer Services Ltd has appointed Ram Mynampati as the interim CEO after B Ramalinga Raju resigned as its chairman, admitting to major financial wrong-doings.
"We are obviously shocked by the contents of the letter," Ram Mynampati said in a statement.

"The senior leaders of Satyam stand united in their commitment to customers, associates, suppliers and all shareholders," Mynampati said.
Ram Mynampati joined Satyam as executive vice president in 1999 and became executive vice president and chief operating officer in November 2000.

He has been president, Satyam's commercial and healthcare businesses since October 2002.

Ram has executive responsibility for Satyam's operations across the verticals of financial services, healthcare, retail and transportation and government. In addition, he oversees Satyam's long standing strategic relationships with GE, its largest client and Microsoft.
Satyam CAs, auditors may face severe punishment
January 07, 2009
The apex body of Chartered Accountants ICAI said on Wednesday that any member of the body found guilty in the Satyam financial wrong doings would be severely punished; auditors who were involved could even face a lifetime ban from practising.
"We will ensure that, to any person who has not worked according to our standards and our expectationsm severe punishment be given," ICAI President Ved Jain said after the financial wrong doings by India's fourth largest IT company were unearthed.
ICAI has said it will seek an immediate explanation from Satyam Computer's auditors, PriceWaterHouse Cooper, on the financial fraud perpetrated by the software company's chairman, B Ramalinga Raju, before taking any action.
"ICAI will write a letter to PwC tomorrow and will seek an immediate reply on the issue and inform them about the
process of investigation, which is on," ICAI President Ved Jain told PTI.
He said that strict action will be taken if the auditors, of country's fourth largest IT firm Satyam, are found guilty.
PriceWaterHouseCooper, declined to comment on the issue.
Satyam stock may fall to Rs 20
January 07, 2009

Troubled IT firm Satyam Computer is likely to witness a free fall following its chairman Ramalinga Raju's resignation and his admittance of a major accounting fraud, while analysts expect the scrip may plunge to Rs 20 levels in coming days.
"Book value post recent disclosure could be potentially negative. Do not rule out stock falling to sub Rs 20 levels," brokerage firm Emkay Research said in its report on Satyam.


Satyam: No decision on lifting trading halt at NYSE

January 08, 2009

The New York Stock Exchange said on Thursday it has not decided as yet on lifting a trading bar on Satyam Computer, whose chairman Ramalinga Raju admitted on Wednesday to cooking the books of the company.
The trading remains halted as of now in securities of Satyam in New York and Amsterdam exchanges, an NYSE Euronext spokesperson said in an e-mailed statement.
Asked by when the trading would resume, he said: "I cannot speculate about when that halts will be lifted."
On whether NYSE was issuing a notice about possible delisting of the company as shares fell below $1 level in pre-market trade on Wednesday, the spokesperson said he cannot talk about 'other possible actions' as of now.

PwC faces axe from major clients
January 08, 2009

Audit firm PricewaterhouseCoopers, which has major companies like HCL Infosystems , GMR Group, Bosch, and Maruti Suzuki among its over 100 clients in India, faces a possible axe after its role has come into question in the Satyam fraud case, of about Rs 7,800 crore (Rs 78 billion).
"Even if there is no connivance, there is certainly negligence on the part of PwC and we have internally decided to terminate their services," said an official of a company with over a Rs 10,000 crore (Rs 100 billion) turnover audited by PwC, requesting anonymity.




Raju likely to be arrested... soon
January 09, 2009

Two days after the startling disclosure of a massive corporate fraud at Satyam Computer, the Hyderabad police are likely to swing into action on Friday and arrest Ramalinga Raju, who has resigned as the chairman of the company.
The action by the law enforcement authorities in Hyderabad is likely to be suo motu as it has not received any formal complaint so far, the police sources said
Satyam out of 'Dow Jones India Titans 30 Index'
January 09, 2009

Dow Jones Indexes, a leading global index provider, has removed scandal-hit Satyam Computer from its 'Dow Jones India Titans 30 Index' and replaced it by Axis Bank.
The replacement will come into effect from January 13. "Satyam Computer Services Ltd will be deleted from the 'Dow Jones India Titans 30 Index' and replaced by Axis Bank," a statement from Dow Jones Indexes said.
"Satyam Computer Services Ltd is being removed due to financial distress," the statement said.
The Hyderabad-based software firm has already been removed from various indices -- Nifty and the Sensex -- computed by National Stock Exchange and Bombay Stock Exchange after the revelation of over Rs 7,000-crore (Rs 70 billion) fraud by the company.
Satyam investors lose over 13,000 cr in a month
January 09, 2009

Investors have lost a whopping Rs 13,600 crore ($2.82 billion) in Satyam shares in less than a month, since the skeletons started tumbling out of the company's cupboards.
The market capitalisation of Satyam fell to Rs 1,607.04 crore (Rs 16.07 billion) on Friday from Rs 15,262 crore (Rs 152.62 billion) at the end of trade on December 16, 2008, the day when Satyam announced an $1.6 billion acquisition deal of two firms promoted by the kin of IT firm's former chairman Ramalinga Raju. However, the company aborted the deal hours later after the investors dissent.
The meltdown in the scrip wiped off as much as Rs 13,655 crore (Rs 136.55 billion) in just 19 trading sessions.
The share price of Satyam plunged to Rs 23 on Friday from over Rs 200 levels on December 16, when the fiasco began.
Ramalinga Raju, brother arrested
January 09, 2009
Two days after shocking the country by admitting to Rs 7,800-crore fraud, Satyam founder Ramalinga Raju and his brother Rama Ramju were arrested on Friday night as part of the crackdown by state authorities and the central government, which disbanded the tainted IT firm's board on a day of fast-paced developments.
ICAI asks PwC to explain Satyam account
January 10, 2009

Chartered accountants body ICAI on Saturday served a showcause notice on auditor PriceWaterhouse and asked it to submit balance sheets of Satyam Computer audited by it in the last five years.
"We today served showcause notice on PriceWaterhouse and asked it to reply within 21 days," Institute of Chartered Accountants of Indiap resident Ved Jain told PTI.
Satyam CFO Vadlamani remanded to judicial custody
January 11, 2009

Srinivas Vadlamani, the Chief Financial Officer of Satyam Computers, was remanded to judicial custody till January 23 by the 6th Metropolitan Magistrate on Sunday. He was later shifted to the Chanchalguda central jail, where former chairman of Satyam B Ramalinga Raju and his younger brother Rama Raju have been lodged since Saturday.

Satyam's lawyer S Bharat Kumar pleaded with the judge that Srinivas was not well and he should be sent to a hospital. The judge asked Srinivas to undergo medical tests at the jail.

Bharat Kumar said that the bail petition for all the three former officials of Satyam will come up for hearing on Monday. The CID has also moved a petition seeking the custody of all the three accused for further questioning.
According to legal experts, given the serious nature of charges in the Rs 7,000 crore scam, Raju brothers and the CFO are unlikely to be granted bail any time soon. They might be sent to the CID's custody for further questioning, believe experts.
How the new board plans to rescue Satyam
January 12, 2009

Swinging into action on the very first day of taking charge of the scam-tainted Satyam , its three-member board on Monday announced that top management would be changed and every effort made to address the prime concern of liquidity, including asking main clients to make advance payments.
Announcing the decisions taken at the meeting of the three-member board constituted by the government, member Deepak Parekh said new CEO and CFO would be appointed, while government would soon fill up vacancies at the board that would later elect a chairman.
The board would ask the clients to pay advance against dues to tide over immediate liquidity needs.
Noting that there was a large number of receivables -- payments due from clients -- Parekh said: "If (the receivables) come on time liquidity will be sufficient. But these need to be authenticated...
"Most of the clients are 'AAA' (top investment grade rated). So we can ask them for advance against receivables," Parekh said and added that the board has identified two independent accounting firms and they are likely to make their proposals on Tuesday.
Within 48 hours, a new independent accounting firm will be in place to look at the third quarter financial performance of the company, for announcement of which the board is seeking extension beyond scheduled January 16.
"Working capital needs immediate attention," Parekh said, but added that the board has not yet determined the amount of liquidity that is required.
Asked whether the new CEO and CFO would be from the internal team, Parekh said he hoped that in the next few weeks the board would find someone. But given the situation it would be difficult to find willing candidates.
Asked if the board would approach banks for immediate fund requirements, Parekh said: "No bank will be willing to give credit line unless it looks at the authenticated numbers."
On whether the board would look at the possibility of merger, he said: "We will look at all options."
"The top priority is to restore the confidence of customers, employees, suppliers and investors... Satyam has a lot of marquee customers, so the sustainability of service is a priority," he said, adding that the board would have to meet frequently in the next few months given the enormity of the issues at hand.
The next meeting could be in the next 48 hours. Another member C Achuthan said that the board has not sought any immunity from lawsuits as such for the company. About a dozen lawsuits have been filed in the US against Satyam, its founder Ramalinga Raju and his brother Rama Raju charging them with duping thousands of investors of billions of dollars.
Asked if PwC would be sued, Parekh said investigations were going on and it was too premature to comment on the issue.

On conflict of interest of two of the new board members, Parekh said: "All three of us have been appointed by the Centre keeping in mind all the aspects." He, however, announced that Kiran Karnik has resigned from the board of Satyam-AP government venture, EMRI.
Satyam: Govt may offer financial help
January 12, 2009

The government's help to the crisis-ridden Satyam Computer Services may include financial support as well, as it is a question of saving jobs and institutional investment, Commerce and Industry Minister Kamal Nath said.
He said the government will consider "all aspects" in helping the troubled IT company "once it receives firm proposals from the newly constituted board".
On Sunday, the government constituted a three-member board comprising noted banker Deepak Parekh, IT expert Kiran Karnik and ex-SEBI member C Achutan. More appointments have been made today.
According to the Company Law Board's order, the reconstituted board of the IT major can have a maximum of 10 members.
The government on Friday sacked the board of Satyam a few days after its founder-chairman B Ramalinga Raju admitted to a Rs 7,800-crore (Rs 78 billion) fraud in the books of accounts of the IT company.
When asked whether the government will consider financial help, Nath said, "Of course. There are many jobs at stake and institutional stakes."
He said now it was up to the board to come up with proposals. The new board met at Hyderabad on Monday.
Satyam gets 3 new board members
January 16, 2009

The government today expanded the three-member Satyam board to six to include S Balakrishnan of Life Insurance Corporation, Tarun Das, chief mentor of the Confederation of Indian Industry and T N Manoharan, former president of the Institute of Chartered Accountants of India.
The expanded six-member board will meet Saturday, January 17, according to board member Deepak Parekh, who is also HDFC chief.
Satyam staff get offers but with 50% pay cut
January 27, 2009

Employees of Satyam Computer Services are in a quandary over looking for jobs outside the company. Some admit that consultants are offering them jobs, but at salaries that are almost half their current cost-to-company packages. Many others are running into a dead-end given the poor job market.
"We are in a tricky situation. If we join another company, we will get a lower salary. If we stick around, we are not sure how long we will be secure," summed up an associate (that's what Satyam calls its employees) from Hyderabad on condition of anonymity
Raju created 300 cos to divert funds: Min
January 28, 2009

The government said on Wednesday that Satyam Computer Services' disgraced founder Ramalinga Raju created a network of about 300 companies and diverted funds from one company to another in a complex but carefully planned process.
"There has been an issue of siphoning (off of) funds. This is what we have understood from the information we have received from (the) RoC, SFIO and various other agencies (probing the Satyam case)," Union minister of corporate affairs Prem Chand Gupta said on Wednesday in a television interview.
Speaking to Karan Thapar on the CNN-IBN news channel, Gupta said, "Our information is that there was a network of almost 300 compnaies and funds were diverted from one company to (another) and then to (a) third."
"So like this, it was a very complex process he had adopted," Gupta said, but added that "unless the investigation is complete we can't say what exactly happened".
Asked if it meant a carefully planned process to avoid detection, Gupta said, ". . .Well, to some extent I would agree with you that it was a carefully planned operation, but . . . still what we personally feel it was a complex process."
Asked if other people might also be involved in the scam, Gupta said, "I feel there are other people involved . . ."
"But if you go into the systematic inspection and investigation of the structure of the company, you come to the conclusion that the whole thing (revolves) around the Raju family only."
On the employee count, Gupta said there were reports that 10,000 ghost employees have been identified but the issue is being looked into by those specially appointed CA firms, KPMG and Deloitte.
"They are looking into this and I think the fact would come before all of us... It is difficult to verify because Satyam has operations in more than 50 places. . ."
If there are fake employees, no salary will be paid against their names, the minister said.
Satyam wins 15 new contracts in Jan
February 03, 2009

Amid concerns being raised over its revival, the scandal-hit Satyam Computer on Tuesday said it has won as many as 15 new outsourcing contracts in January from clients in the United States, Europe and rest of the world.
"The company has got three new contracts from the US market, including one each in insurance and pharmaceuticals and a contract extension from an existing technology unit," a Satyam spokesperson told PTI over phone from Hyderabad.
The development will also help several suitors in the fray to firm up plans on acquiring the company, which has attracted interest from corporate majors like L&T, Mahindras, Spice group and Hindujas.
"In Europe, the company has managed to win two accounts -- one in the chemical manufacturing sector and the other in the services business," the spokesperson added.
Besides, there are 10 other contracts from the rest of the world, including renewals in Japan, Africa, Middle East, Asia-Pacific and Australia-New Zealand regions, she added.
The news of new contract wins would also boost the morale of thousands of employees at the beleaguered IT firm, which is struggling to keep operations afloat in the aftermath of a massive financial wrongdoing disclosed by its founder B Ramalinga Raju last month.
Despite the crisis, the company saw just one client -- US-based State Farm Insurance -- terminating its contract in January, the spokesperson noted.

SOME MORE ON GAYS

What's wrong with being gay?
Homosexual behavior versus the Bible



The issue of homosexual behavior has had a lot of publicity of late. Homosexuals say that the slaves have been freed and women have been liberated, so gay rights are long overdue. Society does seem to be moving in that direction. Many homosexuals are “coming out” and openly declaring their homosexuality. In many parts of the western world, homosexual couples receive the same recognition as heterosexual couples with regard to social security benefits. Some religious leaders are giving their blessing to homosexual relationships, homosexual religious leaders and even homosexual ministers.

Many homosexuals' claim that…

1. They are made that way.
2. Homosexuality is of no harm to the participants or to anyone else.
3. If it feels right to those involved, it is nobody else's business.
4. Homosexual relationships and heterosexual relationships are equally valid. (Some even claim that the religions condones homosexual relationships.)

Made that way?

Since other groups who have been discriminated against (such as women, blacks and the disabled) have been given equal opportunity, homosexuals claim that they, too, should be liberated. However, as one expert has said …

“Gender, race and impairment all relate to what a person is, whereas homosexuality relates to what a person does.”

In contrast, homosexuals claim that scientific studies have shown that there is a biological basis for homosexuality.

Three main studies are cited by “gay rights” activists in support of their argument, Hamer's X-chromosome research, LeVay's study of the hypothalamus, and Bailey and Pillard's study of identical twins who were homosexuals.

In all three cases, the researchers had a vested interest in obtaining a certain outcome because they were homosexuals themselves. More importantly, their studies did not stand up to scientific scrutiny by other researchers. Also, “the media typically do not explain the methodological flaws in these studies, and they typically oversimplify the results”. There is no reliable evidence to date that homosexual behavior is determined by a person's genes.

To the extent that biological or social factors may contribute to a person's bent toward homosexual behavior, this does not excuse it. Some people have a strong bent towards stealing or abuse of alcohol, but they still choose to engage or not engage in this behavior the law rightly holds them accountable.

The final report of the Baptist Union of Western Australia (BUWA) Task Force on Human Sexuality states “that a person becomes a homosexual ultimately by choosing to be involved in same-sex activity… This is in contrast to innate characteristics such as gender and ethnicity.” The report affirms that in Christians “the Bible is clear that sin involves choice, and it unequivocally condemns homosexual behavior as sin.”

The foundational teaching in Christians on marriage and sexual issues is found in Bible Genesis chapters 1 and 2. Genesis teaches us that “male and female He created them”. We were created to a plan, male and female complementing each other. That is, God made Adam and Eve, not Adam and Steve, nor Madam and Eve.

Genesis also teaches that God instituted and designed marriage between a man and a woman. There are a number of reasons why He did so.

1.The complementary structure of the male and female anatomy is obviously designed for the normal husband and wife relationships. Clearly, design in human biology supports heterosexuality and contradicts homosexuality.

2.The combination of male and female enables man (and the animals) to produce and nurture offspring as commanded. “Be fruitful and multiply; fill the earth.” This command is repeated. But procreation is not the only reason God made humans as sexual beings. The BUWA report affirms “that sexual intimacy between husband and wife is good, and is intended by God for bonding, pleasure and procreation.”

3.Thirdly, God gave man and woman complementary roles in order to strengthen the family unit. Woman was to be the helper that man needed. However, the woman’s role as the helpmate is certainly not an inferior one. The enterprising God-fearing woman in is an inspiring role model.

No harm?

Andrew Lansdown points out that 'homosexual activity is notoriously disease-prone. In addition to diseases associated with heterosexual promiscuity, homosexual actions facilitate the transmission of anal herpes, hepatitis B, intestinal parasites, Kaposi's Sarcoma and AIDS.' Research on the life expectancy of a group of homosexual men in Canada in the early 1990s indicated that they could expect 8-21 years less lifespan than other men.

Effect on others

Secular psychologists assure us that 'children raised in lesbian and gay households are similar to children raised in heterosexual households on characteristics such as intelligence, development, moral judgments, self-concepts, social competence and gender identity'. The humanists have, however, forgotten one important ingredient.

“Train up a child in the way he should go, and when he is old he will not depart from it”.

You cannot faithfully teach God's Word to your children while living a lifestyle specifically condemned by God’s Word. All humans are sinners forgiven by God's grace, but living in a homosexual relationship constitutes habitual, non repented sin.

Nobody else's business

Gay activists claim that homosexual activity is nobody's business other than those involved in the relationship. However, this is not true. God, our Designer and Creator, has authority over all aspects of our lives. He makes the rules, and He quite specifically forbids homosexual behavior.

“You shall not lie with a male as with a woman. It is an abomination”.

Disobedience of such a clear command indicates rejection of God's authority.

Some people argue that the Old Testament law was superseded with the coming of Christ. However, we should at least consider as binding those aspects of the law that are renewed in the New Testament..

Equally valid

Some people claim that homosexual behavior was only condemned in the Bible because it was associated with idolatry. However, it is clearly condemned apart from idolatry as well. It is described in Scripture as an unnatural, immoral perversion.

The Greek word arsenokoitai literally means “men who sleep with men.” It is the same Greek word used for “homosexual offender” variously translated as “abusers of themselves with mankind” (KJV), homosexuals (NASB) or homosexual offender (NIV).

Some people claim that the sin involved in Sodom was rejecting hospitality customs or selfishness rather than homosexual behavior. Certainly, the outcry against Sodom and Gomorrah was great and their reported sin was grievous to God.

“While it is true that the Hebrew word yadha does not necessarily mean 'to have sex with,' nonetheless in the context of Sodom and Gommorah, it clearly had this meaning. …It means 'to know sexually' in this very chapter when Lot refers to his two daughters not having “known” a man” You would not offer virgins to appease a mob if their sin was lack of hospitality, but only if their desire was sexual.

Although Ezekiel condemns Sodom for its selfishness with regard to poverty etc., this does not contradict its condemnation for homosexual practices. “The very next verse of Ezekiel calls their sin an ‘abomination.’ This is the same Hebrew word used to describe homosexual sins.

It is also used in Scripture to describe such things like the practice of offering children to Moloch, but never such things as mere selfishness or lack of hospitality. Even in legal parlance, the word used to refer to one aspect of homosexual practice is 'sodomy'.

Another argument is that Jonathan and David were homosexuals as 'Jonathan loved David, that Jonathan stripped in David's presence, and they kissed each other'.

However, “David's love for Jonathan was not sexual (erotic) but a friendship (philic) love. And Jonathan did not strip himself of all his clothes, but only of his armor and royal robe.” Also, a kiss was a normal greeting in that day, such as when Judas kissed Jesus. In several cultures today, men normally greet each other with a kiss, too. Further, David's love for his wives, especially Bathsheba, clearly reveals his heterosexual orientation.

Isaiah states that eunuchs will not be excluded from God's presence (“my temple”), but practicing homosexuals are not eunuchs. Eunuchs have no sexual relations at all.

Other scriptural arguments for homosexuality can similarly be easily refuted. It is clear that heterosexual marriage is the only form of marriage sanctioned in the Bible and that homosexual practice is always condemned.

Punishment

The Bible not only describes homosexual behavior as detestable, but it also calls for the punishment of those involved. Their unrepentant attitude caused God to destroy Sodom and Gomorrah.

Just as homosexual conduct has been punished in the past, so it will also be punished by God in the future.

“…Neither fornicators, nor idolaters, nor adulterers, nor homosexuals, nor sodomites, nor thieves, nor covetous, nor drunkards, nor revilers, nor extortionists will inherit the kingdom of God”.

Hope

However, there is hope for the homosexual. God forgives and cleanses a person who repents and turns from their sin, including the sin of homosexual behavior. As well as forgiveness, God's grace brings with it the power to live a life that is pleasing to God. If repentance and reform are genuine, prior homosexual actions should not be a bar to church membership or ministry, as all Christians are reformed sinners.

“Liberal” churches espouse tolerance of homosexual behavior in the name of “love.” They plug for the acceptance of homosexual conduct as normal, “because they can't help it.” They are not only wrong about the latter, but they are actually not being at all loving towards homosexuals, because, contrary to the Bible, they reduce the homosexual person to the level of an animal, driven by instinct. In removing moral responsibility from the person, they dehumanize them, whereas the Bible says we are made in the image of God, with the power of moral choice.

Furthermore, the gospel proclaims liberation from the bondage of sin, including homosexual sin, whereas the “liberals” tell the homosexual that they cannot help it, and they can't help them either, so they will accept them as they are! However, many a person has been gloriously rescued from the bondage of homosexual sin (and other sin) by the power of the Holy Spirit.

Conclusion

As with all moral issues, our beliefs about our origin determine our attitude. If we believe that we arose from slime by a combination of random chance events and the struggle for survival, it is understandable to say that there is no higher authority, and we can make our own rules. However, if there is a loving God who planned us and gave commands for us to follow, then we must do so. God has set forth His standards beginning with the foundational teaching in the book of Genesis.

Post Script: Various studies indicate that homosexual behavior makes both men and women more vulnerable to disease and decreases lifespan. If the same pattern of mortality were to continue, then nearly half of gay and bisexual men currently aged 20 years will not reach their 65th birthday. Homosexual men are at significantly increased risk for HIV/AIDS, hepatitis, anal cancer, gonorrhea and gastrointestinal infections. Women who have sex with women are at significantly increased risk of bacterial vaginosis, breast cancer and ovarian cancer than are heterosexual women.

Friday, February 27, 2009

SOMETING ABOUT GAYS

What About Gays Needs to Change? It may not be what you think!

This article is originally written by Tim Wilkins who is a former homosexual. So, we can very well say that what he has written must be somewhat genuine as Tom has personally gone thru all the stages of Gayism.

He has explained about Gays and has given his experiences by trying to decipher the lingo and properly answer the question.

Moving the Fridge

A story will help. A man glances out his home window and sees his neighbor. The neighbor has his pick-up truck backed to his side door, both the storm and main doors are propped open and a refrigerator blocks the doorway. Obviously the fridge is being moved and help is needed, so the friendly onlooker rushes to help his red-faced neighbor.

"Need a hand with that refrigerator, Fred?" asks Steven as he throws himself into the task. "Sure do! This thing weighs more than I thought!"

Fred and Steven throw their muscular arms around the appliance. With sweat rolling down their faces, they grunt and strain as the fridge moves a quarter of an inch then stops. They reposition their arms. The fridge barely sways even though both men are winded. After wrestling with the stubborn refrigerator for a full ten minutes, Steven gasps "Fred, I don't believe we're ever going to get this thing in the house." "In the house!" exclaims Fred, "I trying to get it in the truck!"

The point is apparent-without a clear and focused understating of what direction the homosexual needs to go, he will progress no further than the refrigerator.

What Needs to Change?

An illustration will help. Imagine a very thin lady seated at a dinner table. She fidgets with her food, spoons it from one side of her plate to the other, eats little if anything, and then excuses herself from the table.

"How can a visibly gaunt woman eat so little or not at all?" we ask. Our observation could lead us to two premises-either she dislikes food or she is not hungry. If we accept the first premise-that she dislikes food—our sympathetic approach might include a variety of recommendations.

We inquire about the type of food she does like—maybe fast food, Mexican or Chinese. If not perhaps the immaculate look of a seven-course meal appeals to her appetite. Perchance she prefers her food prepared a certain way-broiled versus fried, rare versus well done. If none of these recommendations help, she could have sitophobia-a fear of food.

Let's now assume the second premise—that she is not hungry. If this suspicion is true she may be suffering from a malfunctioning metabolism. We make a doctor's appointment for her. The physician suspects a thyroid condition and orders blood work. And it's possible she has hypogeusia-a diminished sense of taste.

But as persistent as we've been, all approaches make little difference in this lady's eating habits, or lack thereof. She eats very little and infrequently! Our methods have been genuine, compassionate, and justifiable. We have devoted considerable time in our quest to correct the dilemma, but to no avail.

The Puzzle Comes Together

However, if we learn this woman is anorexic, our approach changes dramatically and immediately. We realize our initial assumptions and strategies are ludicrous and laughable because they do not bear on the primary issue—a distorted self image.

When this self-starved lady looks in the mirror she sees an obese lady looking back and no amount of persuasion will convince her otherwise.

When this primary issue is addressed, her food intake as well as the frequency of her eating increases. But take note-her increased eating is a byproduct of confronting the main issue-a distorted self-image. The term image is used not only from a clinical perspective but a biblical one. Genesis 1:26-27 reads,

“And God said, ‘Let us make man in our image, after our likeness’… So God created man in his own image, in the image of God created he him; male and female created he them.” (Emphasis added)

Now the Analogy

How does this illustration apply to the homosexual condition? Just as it is absurd for the anorexic's family and friends to focus on trying to make her eat, so it is absurd for churches to try and make the homosexual heterosexual.

Society in general and religions in particular mistakenly believe freedom from homosexuality is marrying, having 2.3 children and a dog in the back yard. A 2001 secular study on the possibility of change shows the depth of this ingrained 'doctrine'.

Dr Robert Spitzer, a Columbia University professor interviewed men and women who said they used to be homosexual; I was one of many he questioned. As beneficial as his study was and as much as I appreciate the visibility it gave to change, his study measured heterosexual function of the former homosexual—again missing the real issue.

“But” you ask, "don't homosexuals need to become heterosexuals?" No! Scripture never states nor implies all people must be heterosexual; it does say explicitly, however, that we are to avoid all forms of sexual immorality, which includes homosexuality. With that in mind have we not at times given the impression that homosexuals must “convert” to heterosexuality? Jesus did not say "Go and make [heterosexuals]"; He said "go and make disciples."

“But” you ask, "isn't heterosexuality the opposite of homosexuality?" No! The opposite of homosexuality is holiness!

As Tim Wilkins wrote earlier, the term former homosexual is inadequate if not inappropriate. We mistakenly think a person who has found freedom from same-sex attractions is now heterosexual. The former homosexual man or woman may now experience heterosexual feelings, but heterosexuality should never be his nor the churches' goal. Heterosexuality is in many cases, but not all, a byproduct of the homosexual's dealing with the primary issues-a distorted self-image and faulty thinking-both of which Satan uses to “gain control.”

The church will do well to remember that singleness is not a sin, immorality is.

What all this means is that most of churches' advice to the homosexual misses the mark entirely!

Advice Well-Meant, but Wrong

Telling an adult gay son "you just need to date more; you haven't met the right girl" is senseless. Suggesting your lesbian friend "marry, settle down and everything will work out" is imprudent. Many gay men and women have married, thinking marriage will “heal” them and in most cases the consequences have been disastrous.

Some, hopefully suggest a gay man "find a woman who can make you a man." While we've never heard anyone giving such advice, Tim did have a twenty-seven year old gay man share the following with me. He said he was fifteen when his father learned of his homosexual struggle. To 'help' his son the father bought him a subscription to Playboy magazine. That's equivalent to serving roast duck to the anorexic.

God does not heal one form of immorality with another form of immorality! How effective is a machine gun against a tidal wave?

"For our struggle is not against flesh and blood, but against the rulers, against the authorities, against the powers of this dark world and against the spiritual forces of evil in the heavenly realms".

One married struggler told Tim Wilkins his well-meaning pastor recommended he have more sex with his wife. Although the Bible does command conjugal rights, the priest's advice bypassed the real issue.

Another priest prayed with an unusually handsome and struggling man, then told him "I've got a really nice girl in the church I want you to meet."

A friend who knows Tim’s testimony, met his wife Lisa and said "I can see why you left homosexuality; your wife is beautiful." While he is correct that Lisa is beautiful his statement, like so many, represents a global ignorance on the subject. If attractive women were the remedy for male homosexuality, there would be no gay men.

Many gay men ask Tim how to cultivate a romantic/sexual attraction to women. He tells them that is not the issue; the issue is a distorted/broken image. (he have often thought how devious our adversary is. He not only confuses men and women regarding their sexual identity, he also confuses them and the church as to what healing really is, thus compounding the problem.)

By dealing with the primary issue, gay men begin to see themselves as masculine and lesbians begin to see themselves as feminine; the same-sex attractions diminish and in many cases opposite-sex attractions occur.

Not a Means to an End

During Tim’s own journey out of homosexuality he made a significant discovery—Jesus Christ is not a means to an end. He is the Alpha and the Omega, the First and the Last, the Beginning and the End.HeI did not go to Christ to get something else, namely heterosexuality.HeI went to Christ to get HIM!

When we learn this truth, we will witness prison doors falling off their hinges and chains disintegrating.

Thursday, February 26, 2009

TECHNIQUES FOR LOSING WEIGHT

Lose Weight in 60 Seconds

20 weight-loss secrets to make you look like you've shed kilos in under a minute.
Source: Yahoo Lifestyle


Got a minute? Try a tip! After consulting health and fitness experts and the latest scientific studies 20 quick weight-loss strategies have been discovered that work. Add one to your routine today and watch the scale go down!

Change your clothes

If you exercise after dinner, put your workout gear on before you get to the gym. You're less likely to veer off to the couch, says Karen Bridson, a Toronto fitness trainer.

Start with salad

Jennie Wilson of Toronto loads up her plate with a luscious salad before she has her main course, a strategy that's helped the 29-year-old lose 40 pounds in two years. It packs a double-punch: you meet your veggie quota and take the edge off your hunger with filling fiber before diving into the higher-cal entree.

Work out with a cheerleader

A Bloomsburg University of Pennsylvania study found that participants who received frequent positive feedback during exercise worked harder than those who received infrequent encouragement or none at all. Click here to find a fitness buddy in the Chatelaine Fitness & sport forum.

Sip green tea

In a study on mice, Japanese researchers found that green tea extract helps endurance during exercise. You may see a similar effect from drinking four cups(1L)of green tea daily.

Talk on the move

Use a cordless phone at home so you can walk laps and do stairs while you chat. Every step counts!

Identify the emotion

"If you find yourself craving something or wanting to overeat, ask yourself why," advises Nancy Saunders, a registered dietitian in Ormstown, Que. Take the time to figure out what's going on - chances are you'll discover a bag of cookies isn't what you really need

Go green

Arrange individual green grapes on a cookie sheet and pop them into the freezer. After they freeze, put them into a container and leave them in the freezer to munch on the next time you want a quick sweet snack. It's a favourite trick of Denise Hargrove, a registered dietitian in Kingston, Ont.

Open a can

A ton of fast and tasty recipes call for beans and legumes, which are naturally high fiber, high protein and low fat. Give Quick Lentils with Coriander and Mint a try.

Schedule in fitness

Jennie Wilson sits down and plans out her workouts week by week. "Thinking about workouts ahead of time helps me make them part of my day," she says. Tight on time this week? Work in a workout with our fast fitness exercise plan.

Do the hand jive

Control portion sizes with this no-fail guide: a serving of meat is about the size of the palm of your hand, and a fist equals about a cup (250 ml) of fruit, vegetables or grains. Your thumb is the size of about one ounce (30 g) of cheese.

Brush your teeth

A Japanese study of nearly 14,000 people learned that slim people brushed their teeth after every meal. The brushing doesn't burn calories, but it's a sign that you're a healthy person. Plus, many people don't want to eat after they've brushed so that they can preserve the clean minty taste!

Fool your eyes

When you grate your reduced-fat cheese, use the side of the grater with the smallest holes, suggests Areli Hermanson, a registered dietitian in Victoria, B.C. The pile of cheese will be fluffier, so you'll use less.

Take the stairs

Research shows that walking two flights of stairs a day for a year can help you shed up to six pounds. Find other great no-gym workouts at the Chatelaine Fitness Center.

Get your thyroid checked

According to the Thyroid Foundation of Canada, thyroid problems may affect up to eight per cent of Canadian women. Since an underactive thyroid can contribute to weight gain, ask your doctor about this simple blood test.

Freeze and tease

Stash your favourite single-serving size yogurt (crème brûlée and cappuccino flavours are yummy) in the freezer for a decadent frozen treat that's good for you. Choose low-fat (one per cent or less) and lower-sugar (15 g or less) varieties. Bonus: studies show that milk products may help reduce body fat.

Divide your plate

Fill one-half of your dinner plate with veggies, says Jackie Allen, 25, of Cambridge, Ont. Use one-quarter for rice, pasta or potatoes and use the final quarter for meat or beans. She's lost 15 pounds with the help of this trick.

Shop the U

Focus your grocery shopping on the perimeter of the store, where the fresh produce, meat and fish are kept. Avoid the processed items in the middle section.

Eat brown instead of white

This means choosing brown rice and whole grain bread and pasta, which are crammed with healthful fiber and nutrients. "To get used to the change, start with a mix," advises Jenny Okroj, a registered public health nutritionist in Regina. Use one slice of white bread and one of whole grain bread to make a sandwich, or mix different different varieties of rice together.

Join the club

Slash your fruit juice calories in half by turning it into a spritzer - mix half a serving of juice with an equal amount of club soda. Or, enjoy a frosty club soda on its own with slices of lemon and lime for a zero-cal beverage.

Sideline fat

In a restaurant, order sauce and salad dressing on the side. Dip your fork into it, and then pick up a bite of your food. "This allows you to enjoy the sauce or dressing, but limits the amount," says Kathryn Proudfoot, an Edmonton registered dietitian.

THOUGHTS AFFECT WEIGHT

Can Your Thoughts Affect Your Weight?

After the end of holidays you generally find that your waistline is as overstretched as your credit card. So, it is time to take action! What should you do?

A) Hit the gym.

B) Make a solemn pledge to never ingest another sweet for as long as you live.

C) Hit the gym and make a solemn pledge to never ingest another sweet for as long as you live, or…

D) Sit around on the couch eating chocolate bonbons while genuinely believing that you are getting a lot of rigorous exercise.

The answer to this multiple-choice quiz might not be as straightforward as you think. In fact, a recent study by Harvard psychologist Ellen Langer seems to challenge our basic assumptions about the relationship between the physical body and the mind — and perhaps even our assumptions about the nature of objective reality itself. It certainly challenges our assumptions about the limits of the placebo effect.

Langer is a researcher who has published several important and provocative studies. In this study, she decided to look at whether our perception of how much exercise we are getting has any effect on how our bodies actually look. To do this, she studied hotel maids.

As any casual observer of the hospitality industry knows, hotel maids spend the majority of their days lugging heavy equipment around endless hallways. Basically, almost every moment of their working lives is spent engaged in some kind of physical activity.

But Langer found that most of these women don't see themselves as physically active. She did a survey and found that 67 percent reported they didn't exercise. More than one-third of those reported they didn't get any exercise at all.

"Given that they are exercising all day long," Langer says, "that seemed to be bizarre."

Perceptions Change Your Body and Weight

What was even more bizarre, she says, was that, despite the fact all of the women in her study far exceeded the U.S. surgeon general's recommendation for daily exercise, the bodies of the women did not seem to benefit from their activity.

Langer and her team measured the maids' body fat, waist-to-hip ratio, blood pressure, weight and body mass index. They found that all of these indicators matched the maids' perceived amount of exercise, rather than their actual amount of exercise.

So Langer set about changing perceptions.

She divided 84 maids into two groups. With one group, researchers carefully went through each of the tasks they did each day, explaining how many calories those tasks burned. They were informed that the activity already met the surgeon general's definition of an active lifestyle.

The other group was given no information at all.

The Results - One month later, Langer and her team returned to take physical measurements of the women and were surprised by what they found. In the group that had been educated, there was a decrease in their systolic blood pressure, weight, and waist-to-hip ratio — and a 10 percent drop in blood pressure.

One possible explanation is that the process of learning about the amount of exercise they were already getting somehow changed the maids' behavior. But Langer says that her team surveyed both the women and their managers and found no indication that the maids had altered their routines in any way. She believes that the change can be explained only by the change in the women's mindset.

Essentially, what Langer is talking about is a placebo effect. She says that if you believe you are exercising, your body may respond as if it is. It's the same as if you believe you are getting medication when you are actually getting a sugar pill — your body can sometimes respond as if a placebo is actually working.

The implication is that the "objective reality" of the physical body is not as immovable as we might have assumed. Hence, the theoretical possibility that, if done with genuine conviction, one might be able to sit around eating chocolate and still lose weight.

Placebo Effect Limited?

But Martin Binks, director of behavioral health at the Duke Diet and Fitness Center in North Carolina, is skeptical of Langer's conclusion, even though he is impressed with the physical changes in the maids.

"There's a very high likelihood that [the maids] behaved differently after they received that information," he says, "and they were being more active and eating more healthfully. And that resulted in their improvements in health."

But Binks has a more substantive criticism. He does not believe that placebos are capable of producing the kind of objective change in the physical body that Langer is claiming.

"Generally what placebos work on is subjective types of findings," he says.

In other words, a placebo can help change something like your perception of pain or perhaps your sense of whether you feel depressed, but it can't do something objective like shrink a tumor or cut three pounds off your waistline.

Or can it?

Howard Brody has spent years looking at this issue. He says that a number of relatively new studies challenge the old assumption that the placebo effect alters only subjective perception. He is the director of the Institute for the Medical Humanities at the University of Texas Medical Branch.

For example, Brody notes one study where researchers gave asthmatic patients a drug that actually makes asthma worse. When they gave the drug to the patients, they told them that it relieves asthma.

"A significant number of those patients said that my asthma got better when you gave me the drug," Brody says, "and they measured better when you measured the lung findings.

"So the idea that the placebo effect applies only to subjective things is really one that we have to dismiss."

So maybe it really might be possible to sit on the couch eating chocolates and lose weight. I, for one, am certainly willing to sacrifice and give it the old college try.

Wednesday, February 25, 2009

SUN FOR VISION AND IMMUNITY

Sun to Improve Vision and Boost Immunity

Source: Natural News

It's becoming common knowledge in alternative medical circles that the sun, far from being the enemy to health that western medicine has made it out to be is really our best friend when it comes to health, healing, immunity and even strengthening our eyesight.

How can this be? Well in this article, we are going to see how and teach a little known Chinese technique to not only improve the eyesight and eye strength, but to increase your overall immunity simply by using the sun with a simple eye exercise that only takes a few seconds to do each morning and evening.

The Sun pours unimaginable amounts of radiation into our atmosphere on a daily basis. Of course, in modern times it's well known that we can use the sun to generate electricity and it's only recently become known that the sun is the best source of stimulating the production of vitamin D within the body which is a vital nutrient to be sure. But there is another way in which the sun heals and boosts immunity. That way is through something called the "Oculo-Endocrine System".

Daniel Reid has written:

"The key factor in heliotherapy is the invisible ultraviolet band, and the key receptor is the retina. A layer of cells called the epithelial cells become highly neuroactive when exposed to ultraviolet radiation, without in any way affecting vision. While the visible bands of light excite the retina's rods and cones to produce vision, the invisible ultraviolet band stimulates the adjacent epithelial cells, which transmit the stimulus as a powerful neural Impulse through the optic nerve directly to the pituitary and pineal glands. Western medicine calls this newly discovered biosystem the 'oculo-endocrine system', but the mechanism has been known to Taoists for ages. The discovery has spawned a new branch of western science known as 'photobiology',"

The Chinese (as well as other cultures) have known about the sun and its power to heal, rejuvenate and prolong life for millennia now. This is especially true within the martial arts community of the Taoist and the Shaolin monks. They made sure to get out in the sun and even practiced certain exercises which involved actually looking towards the sun but not directly at the sun. They did this in the early morning and late afternoon each day Before 9am and After 4pm when the sun was begging to get stronger and weaker. They never did it between the hours of 9am to 4pm because the sun was too strong and eye damage could occur.

Why did they do this? They did it because they knew that the sun contained vital life energies that were critical to the immunity and health of the body as well as that of the eyes themselves. This exercise, called "The Sun Blinking Exercise" or "Administering Sunbeams" involves looking towards the sun using one of two different methods.

The Sun Blinking Exercise

The first one is done by looking at the four points of the compass and blinking the eyes rapidly for 3-5 seconds. Look once to the north of the sun about 15 degrees above it while blinking the eyes for 3-5 seconds, then to the right (east), then below it (south), and finally to the left (West) of the sun itself. Again, don't look directly at it since the part of the retina that we want to irrigate with the UV rays and other rays from the sun exist on the side of the eyes, not in the center. This also helps prevent any damage to the eyes themselves which is why it's done before 9am and after 4pm in the evening when the sun is not too strong, but the amount of UV rays is quite sufficient to result is significant benefits.

The second exercise is a bit more advanced. Following the same rules as the previous exercise, we're going to roll our eyes around the sun for 3-5 seconds clockwise, then pause, look away for a few seconds, then repeat the roll in the opposite direction, counter-clockwise. This method provides a more complete irrigation of the retina with UV radiation. Just be careful not to let the eyes look directly at the sun as you move the eyes around it.

While these exercises and ideas may run counter to conventional western wisdom, the results of millions who have practiced these exercises over the millennia are strong evidence that they work. But don't just take the word for it, try it for yourself and see the results. At first these exercises might cause your eyes to water or throb. That is due to the epithelial cells being without sufficient UV rays for so long, as well as possible atrophy of the eye muscles, which is one reason that the eye rolling exercises is preferred most, which have other benefits to vision even done by themselves.

This sounds strange, since all our lives we have been lied to and told that we need to wear sunglasses and "protect our eyes from damaging and deadly UV rays". It's more lies from the medical community and the media since they know that the sun is vital to the health not only of the body through the production of vitamin D which occurs when the sun shines on our skin, but also through the "occular endocrine system" which is what is stimulated when the sun's rays enter our brain via the eyes.

The retina is the only outside nerve that has direct contact with the brain. It's therefore the best way to get the sun's vital rays directly into the brain itself. Why would we want to do that? Again we have to get out from under the mass of lies and deceptions of the western medical world.

When the sun's rays enter the brain via the optic nerve, it stimulates the pituitary gland to secrete HGH "human growth hormone". This stimulates and significantly boosts the entire immune system, as well as strengthening the eyes themselves. Of course, if we're going to be spending all day in the sun, at the beach or outdoors, then we do want to wear sunglasses to prevent sun glare from damaging the eyes and getting too much sun, especially between the hours of 10am-2pm.

But this obsession with always wearing sunglasses all the time, while driving, when outside every minute is very damaging to the health of the eyes themselves and our immunity overall. Our eyes are weak mostly due to the fact that we spend most of our lives indoors now in office buildings and our homes. When we do go out, we wear sunglasses that block out all UV light which further deprives the brain and body of the vital UV rays vital to maintaining proper vision, health and immunity.

After a few weeks of practicing the sun blinking and eye rolling exercises, even the mid day sun will no longer hurt your eyes. The eyesight also becomes sharper, clearer and overall vision improves, including day and night vision.

Again, this flies in the face of all that we hear from the western medical community, the media and every other agency that tells us the sun is bad for our eyes, wear sunglasses all the time, use sun block all the time and do all that you can to avoid the sun, like it's some kind of disease. Sure, too much of any good thing can be harmful. The only reason the sun is such a danger today is because of people's obsession with getting a tan and fun in the sun as much as possible. If you're going to be out in the sun all day, then you do want to protect your eyes and skin from too much sun, this includes wearing sunglasses and a good organic or natural sun block and wearing as much protective clothing as possible so that your need for sun block is that much less.

Much of the skin cancer that they try to blame on the sun is not in fact due to the sun itself at all, but due to the out of balance ratio of omega 6 to omega 3 fatty acids in the body. This and many other factors are a major cause of skin cancer. Add to that the disinformation which tells everyone to avoid the sun, causing a lack of vitamin D in the blood and skin which protects and prevents cancer, as well as people being told to slather on generous amount of sunscreens which are also known to cause cancer and you can clearly see why the health of people throughout the western world continues to decline at an ever accelerating rate.

Here are some other comments from medical professionals on the importance of the sun:
Eyeglasses and contact lenses rob you of energy by blocking some of the ultra violet rays that travel through the eyes to the pineal gland, writes Patricia McCormac.

After discontinuing wearing his eyeglasses, Dr. John Ott writes that he exposed his eyes to the sunlight without lenses. His vision was much improved. He recommended similar therapy to his friends and they received similar improvement in their vision. Ott writes that nothing should block out the full spectrum of sunlight, no glasses of any kind to block the ultra violet rays, and especially, no dark glasses.

Sunglasses block healing ultra-violet light and thus contribute to the increased incidence of blindness and eye disease in this country, writes Dr. Jacob Liberman.

Suntan lotions should not be used because they can cause cancer, writes Dr. Zane R. Kime.

Remember too that just going to the beach every weekend to get a tan does not compensate for the other five days that we spend indoors most of the time. If anything, that makes it worse since people often sit out in the intense sun for hours on end during those weekend outdoors, when the eyes and body are not prepared for this sun thrust into intense sunlight. This increases the risk of getting sunburn and further damage to the eyes. Remember that any change to the body, even when switching to an organic diet and adding new exercises such as the sun blinking exercises, requires time and patience in order to give the body sufficient time to adapt and adjust into the new role. Train slow and smart not fast and foolish.

It is for that reason that these exercises, like most things in the Tao, must be done on a daily basis. Only doing them here and there will not produce the results that are talked about here. There are people practice these exercises who have greatly improved not only their health, but their vision as well, and some have even been able to restore their vision to 20/20. Of course no one can promise any results to all individuals, since you get out of training and life just what you put into it. The very best way of giving your self maximum odds at living a long, healthy, strong life is by following the way of nature, the way of the Tao in all things. This way you can begin your own journey down that path, or to at least begin to learn more about the amazing benefits of Chinese medicine, chi-gung and in particular, the ways of the Tao or 'natural way of the universe'.

The information presented here is for educational purposes only and is not intended to diagnose, treat or prevent any illness. Reader assumes all liability for any damage or harm that may come from the practice of these exercises.

Tuesday, February 24, 2009

Leading Successful Life

The Top 10 Steps to a Successful Life


1. Make your intuition your ally.

How does your intuition speak to you? Do you receive information in words, feelings, a body sensation? Do you just know? Ask your intuition questions and pay attention to the answers and act on the information you receive.

2. What are you enthusiastic about?

The root of the word enthusiasm is ethos. It literally means "God Within." Just think, when you feel enthusiastic about your dreams it means that God is speaking through you and saying "yes" to your goals! The feeling of enthusiasm is one of the ways your intuition speaks to you. What makes you excited, happy, delighted? What do you look forward to each day? Do more of it!

3. Be clear about your goals.
We are often quite clear about what we don't want. Spend time thinking about what you do want. What does your ideal life look like? Draw pictures or cut out scenes from magazines that illustrate the life you want to create. Write in your journal, envision. Spend time each day imagining your ideal life. Envision the details of that life. Imagine you are living it now. What are you wearing? What are you feeling? Who are the people around you? The power is within your mind and heart to bring forth the new life you want.

4. Spend time in prayer and meditation.

Answers often come to life's questions through self-reflection. Prayer and meditation are two ways we have of slowing down enough to listen to the still, quiet voice of our Higher Self. Remember that the answers don't always pop into your mind fully formed as you meditate or pray. You may find them slowly evolving into your consciousness over several days or weeks as you ask for insight.

5. Create positive self talk.

Pay attention to what you tell yourself about yourself and your life. If the general tone is hopeful and positive you feel better and are more optimistic. William James said, "The greatest discovery of my generation is that human beings, by changing the inner attitudes of their minds, can change the outer aspects of their lives." It's easier to create a life you love when you give yourself affirmative message.

6. Practice an attitude of gratitude.

Research has shown that the happiest people are the ones who have gratitude for all that they have despite their circumstances. You don't have to postpone happiness until you have achieved all your goals. Joy is an inside job. In the Talmud it says, "In the world to come each of us will be called to account for all the good things God put on this earth which we refused to enjoy." Learn to appreciate the unfolding process of your life, not just the realization of your dreams.

7. Take action.

People often get stuck because they can't figure out how to get from Point A to Point Z. What is one thing you could do that would be a next step? Take a class, talk to a friend, read a book on a topic of interest, learn a new skill. Take action on what feels exciting to you.

8. Look for coincidences and synchronicities.

It has been said that coincidences are God's way of remaining anonymous. We often have serendipity occurring in our lives as a way to show us we are on the right path. As you trust your intuitive knowing you'll find these synchronicities occurring more often.

9. Know that there will be ebbs and flows.

We often reach success through a series of ups and downs. When you are in a "down" place and feeling stuck, know that it won't last forever. Find some ways to enjoy your life despite the lull and continue to focus on what you want.

10. Trust in divine order.

Maybe you're beginning to feel as Mother Theresa once did when she said, "I know God will not give me anything I can't handle. I just wish that He didn't trust me so much." The Universe has a perfect plan for your growth and unfolding as a human being. As you learn to be guided by your intuition you're beginning to act on this wisdom from the Universe.