Auditing Essay Example | Topics and Well Written Essays - 1500 words - 8

Auditing - Essay Example Auditing is the process that involves the assessment of the financial statement of a company to verify whether the contents of such statements comply with the required framework. Auditors are charged with the task of ensuring that the financial statement of the company contains all the information considered as material. In a nutshell, the auditors check whether the content of the financial statement is free of fraud, errors or omission of material information. On that note, an audit risk is the possibility that the auditor will not detect any error, fraud or misstatement of material information when reviewing the financial statement (Thompson & Ward 1993, pp. 2-9). Based on the auditor’s opinions, it is fair to conclude that the financial statements of Mobile Streams PLC present a true and fair financial position. That is; they are free from errors, fraud or material misstatements. However, the auditors should pay more attention to the following three areas of heightened audit risks: foreign currency translation, share-based compensation, and financial income. Based on the financial statement, the company’s foreign currency loss is  £ 1,347. The Foreign currency loss is encountered if the previous spot rate when selling the local currency is higher than the current spot rate when buying the local currency (Annual report: Mobile Streams PLC 2014, pp. 8 & 15). Close to 99% of the company’s revenues are generated outside the United Kingdom. Therefore, a larger part of the company’s operation is exposed to foreign currency risk. Fortunately, there are strategies used to lessen the exposure. However, Mobile Streams PLC does not use any to reduce the risk. The company relies on the prevailing spot rate for transaction purposes. The exchange rates constantly fluctuate. The company could manipulate the exchange rate to reduce the amount of taxable income. Assume that the loss on foreign currency was  £ 690

“Ethics in Policing” Essay Example for Free

â€Å"Ethics in Policing† Essay In The Ethics of Policing, John Kleinig presents a broad discussion of the ethical issues that overwhelmed existing police organization and individual police officers. This debate is set surrounded by others that bring in the reader to basic approaches at present in support among moral philosophers (social contract, neo-Kantian and utilitarianthough thought of the recent efforts to widen virtue-oriented ethical theories is regrettably absent) and to many of the significant questions posed in the swiftly growing subfield of practiced ethics (such as whether professional ethics are constant with or in clash with so-called ordinary ethics). The discussions are consistently even-handed, broad and extraordinarily rich in detail. Kleinig sets out typologies of the kinds of force used by the police as well as variety of dishonesty in which they occasionally engage range of distort exercise, alternative actions for holding police responsible, and the like. He offers wide-ranging debate of the role and history of police codes of ethics, the changes made on the personal lives of police, and the challenges to police management facade by unionization and confirmatory action. In short, this book is much more than a directory of police ethical issues with reference for their solutionit is that, of course, but it is also an beginning to professional ethics in general, a articulate staging of important existing moral theories, a outline of the key legal decisions affecting police work, and a rich representation, both understanding and essential of the police officers world. Kleinig concentrates on his topic with a large idea of ethics, one that runs from meticulous problems (such as police judgment and use of force), through common problems (such as the ethics of misleading tactics and the nature of dishonesty), to deliberation of the effects of police work on police officers moral fiber (such as the regrettable inclination of police to distrust and hostility), all the way to organizational difficulty (such as those about the arrangement of answerability and the status of whistleblowers). Right through his rich and caring conversation, it seems as if the difficulty of ethical policing is just that of how the police can morally carry out the job they are assigning and putting into effect the laws they are furnished to implement. Kleinig considers that many of the ethical problems facing the police have their cause in (or are at least supported and assisted by) the trend of police to appreciate their own role as that of law enforcers or crime-fighters. This promotes over trust on the use of force, predominantly lethal force and enhances police officers sense of hostility from the society they are sworn to serve. Furthermore, this self-image makes police doubtful of, hostile to, and commonly unhelpful with police administrations inspired programs such as community policingthat aim to redesign the police into a more comprehensible organization. Amusingly, the police self-image as crime-fighters continue in the face of practical studies showing that law enforcement per se, the engaging and catching of criminals, takes up only a small number of police officers work time. Much more time is in fact spent by the police doing things like crowd and traffic organizing, dispute resolution, dealing with medical tragedies, and the like. Consider Kleinigs argument of police dishonesty. Kleinig takes up Lawrence Shermans view that allowing police to agree to a free cup of coffee at a diner starts the officer on a slippery slope toward more serious graft because, deliberating he has accepted a free cup of coffee makes it difficult for the officer to stand firm when a bartender who is in action after legal closing hours presents him a drinkand this in turn will make it harder to resist yet more serious attempts to bribe the officer to not enforce the law. Sherman then suggests that the only way to fight corruption is to get rid of the kinds of laws, first and foremost vice laws that provide the strongest lure to corruption of both police and criminals. In opposition to Shermans view, Kleinig believe sthat of Michael Feldberg, who argue that police can and do differentiates between minor gratuities and bribes. Kleinig consent. Kleinig takes corruption to be a topic of its motive (to misrepresent the carrying out of justice for personal or organizational gains) relatively than of particular manners. This is a nice difference that allows Kleinig to detach corrupt practices from other ethically problematic practices, such as taking gratuitiesof which the free cup of coffee is an example. Quoting Feldberg, Kleinig writes that what makes a gift a gratuity is the reason it is given; what makes it corruption is the reason it is taken (Kleining, 1996, 178). Gratuities are given with the hope that they will encourage the police to frequent the organization that give them, and certainly, the police will often stop at the diner that gives them a free cup of coffee. Thus, Kleinig follows Feldberg in philosophy that recieving coffee is wrong because it will tend to draw police into the coffee-offering business and thus upset the democratic value of even-handed distribution of police protection. Kleinig takes up the question of entrapment by first allowing for the so-called subjective and objective advances to determining when it has occurred. On the subjective approach, entrapment has happened if the government has rooted the intention to commit the crime in the defendants mind. So implicit, the defence of entrapment is overcome if the government can show that the defendant already had (at least) the outlook to perform the type of crime of which he is now blamed. On the objective approach, anything the intention or disposition of the real defendant, entrapment has arised if the governments contribution is of such a character that it would have made a usually law-abiding person to commit a crime. Kleinig condemns the subjective approach by indicating that the behaviour of a government cause that constitutes entrapment would not do so if it had been done by a classified citizen. Thus, the subjective approach fails to clarify why entrapment only relay to actions performed by government means. For this grounds, some turn to the objective approach with its stress on improper government action. However, as Kleinig skilfully shows, this approach experience from the problem of spelling out what the government must do to, so to converse, create a crime. It cannot be that the government agent was the sine qua non of the crime since that would rule out lawful police does not entice operations; nor can it be that the government agent simply made the crime easier since that would rule out even undisruptive acts of providing public information. The objective approach seems based on no more than essentially controversial intuitive judgments about when police action is excessive or objectionable. The reason is that this account is susceptible to the same opposition that Kleinig raised in opposition to the subjective approachit fails to explain why entrapment only relates to actions carried out by a government agent. Certainly, the problem goes deeper because Kleinigs account supposes that government action has a particular status. As Kleinig point to, the same actions done by a private citizen would not comprise entrapment. It follows that actions done by a government agent can dirty the evidentiary picture, while the same actions done by a private citizen would not. But, then, we still need to know why entrapment refers only to actions carried out by government agents. To answer this, Kleinig must give more power to the objectivist approach than he does. When it does more s Kleinig notes but fails to integrate into his accountthe government becomes a tester of virtue rather than a detector of crime (Kleining, 1996, 161). Indeed, much practical crime fighting is wrong because it does not so much fight crimes as it fights criminals, taking them as if they were an unseen enemy who need to be drawn out into the unwrap and take steps. As with corruption, it seems to me that Kleinig has measured entrapment with active criminal justice practice taken as given and thus, by default, as not posing a confront to ethical policing. Kleinig suggests that as an alternative of law enforcers or crime-fighters, police ought to be consider and think of themselvesas social peacekeepers, only part of whose task is to put into effect the law, but whose larger task is to remove the obstruction to the even and pacific flow of social life. (Kleining, 1996, 27ff) Kleinigs disagreement for significant the police role as social peacekeeping has three parts. The first part is the gratitude that, while social agreement theories lead to the idea of the police as just law enforcers, the information is that we have (as I have already noted) always likely the police to play a larger role, taking care of a large diversity of the barrier to quiet social life. The second part of the quarrel is that the idea of the police as peacekeepers, in totaling to equivalent to what police essentially do, reverberates adequately with practice, in exacting with the idea of the kings peace, the organization of which might be thought of as the predecessor of modem criminal justice tradition. Kleinig thinks will flow from this preconceiving of the police role: a less confused, more helpful and pacifying relationship between the police and the society; a compact dependence on the use of force, particularly lethal force, to the point that force is sighted as only a last alternative among the many possessions accessible to the police for eliminating obstacles to social peace. The very fact that police are armed (and dressed in military-style uniforms) for law enforcement makes it just about overwhelming that they will be used for crowd and traffic control. Subsequently, if a small group of persons is to keep a large, volatile and potentially dodgy group in line, it will surely help if the small group is armed and in distinguishing dress. As for the other jobs allocated to the police, it must be distinguished that these jobs are not generally executed by the police for the community as a whole. Middle class and wealthier folks do not turn to the police for dispute resolution or help in medical emergencies. Ignored in this way, the poor call on the police when there is problem and reasonably so. The police are at all times there, they make house calls, and they do not charge. Practices that outcome from our negligent treatment of the poor should scarcely be lifted to normative position in the way that Kleinig in cause does by speaking of what we have allocated to the police. Only some have had the authority to assign the police these additional jobs, and even those influential few seem more to have deserted the jobs on the police than considerately to have assigned them. Most significantly, however, distinguishing the police as peacekeepers has the trend to cover over what is still the most important truth about the police, the very thing that calls for extraordinary good reason and for particular answerability, namely, that the police have the ability to order us around and to use aggression to back those orders up. For example, when Kleinig takes up the police arguments that they should be treated like proficiently and thus standardize themselves, Kleinig objects only on the position that It is uncertain whether police can lay claim to such focused knowledge not available to lay persons as renowned professions, such as medicine and law do. (Kleining, 1996, 40) Similarly, in explanation why police may correctly be focused to civilian review boards, Kleinig says that the police provide a society service at a cost to the society and thus ought to be answerable to the public they serve. (Kleining, 1996, 227) The police are precisely subject to remote review to a level that the local authority company is not, and the grounds are the particular authority and authority the police have and the suitably tense relation involving that power, essential as it is, and the free public it both defend and threatens. Conceivably, after all, the cops are right in opinion of themselves as law enforcers and crime fighters. Reading John Kleinigs book is an extremely good way for anyone to learn just how uncomfortable that situation is. References Kleining, John (1996) The Ethics of Policing, New York, NY: Cambridge University Press.

Doctor Faustus Essays: Dr. Faustus and the Christian Moral :: Doctor Faustus Essays

Dr. Faustus and the Christian Moral In the play Doctor Faustus the main character sells his soul to the devil and later dies and is sent to hell. A question that comes to mind when reading this book is, "Does Doctor Faustus have a Christian moral?" Even though he is persuaded to sell his soul to the devil he still may have some Christian beliefs. Some of the dialogue in the play gives some signals that tell the reader if Faustus has a Christian moral. The Cultural Studies method is shown in this paper because we are talking about someone's beliefs or morals. In this play, Marlowe shows Dr. Faustus's religious beliefs. In Act I, Faustus is given the chance to ask Mephostophilis whatever he wants to know. Faustus asks where hell is and he wants some information about hell. When the play starts Faustus is not scared of death and he later tells Mephostophilis "I think hell's a fable" (Marlowe 43). You can also make the assumption that he believes that the only place you go after you die is to heaven. Towards the end of the play he believes that heaven and hell exists and that you can spend eternity there. Faustus could be also thought of as an Atheist because during some of the acts of the play he denies that there is a God and he thinks of religion as a false ritual. Faustus even calls on God, "Ah my God... I would weep, but the devil drains my tears"(96). The part of the play that best describes his beliefs is right after he sells his soul to the devil and he deciding whether or not to repent. He states," My heart is hardened, I cannot repent. Scarce can I name salvation, faith, or heaven. Swords, p oison, halters, and envenomed my steel Are laid before me to dispatch myself.......I am resolved, Faustus shall not repent"(45). When he does finally ask for forgiveness and wants to repent to God, he is denied and is forced to spend eternity in hell. The Cultural Studies method describes someone's moral or beliefs. It can relate to other methods, but they are not as well described in this play. In the play we learn about what Faustus' religious beliefs are and how it relates to Cultural Studies. The book was written during Shakespeare's time and what they knew about Heaven or Hell is probably different than what we believe today.

Communication, Information and Coordination in Organizations Essay

In speaking of organizations I believe that how organizations communicate is an extremely key factor in success versus failure. The purpose of this paper is to talk about Communication, Information and Coordination, specifically Vertical and Lateral Coordination in organizations. I will reference the four different organizational frames we have learned about as a reference guide to explain how communication is viewed, as well as which types of organizations are best suited to use either a Vertical or Lateral Coordination methodology. When we began the term we laid down a foundation on the different types of frames that an organization can take on. I would like to briefly touch on the four frames and then show how communication is defined in each. The first frame is the Structural Frame, which, â€Å"†¦emphasizes goals, specialized roles, and formal relationships†¦Ã¢â‚¬  (Bolman and Deal p. 14) In this frame the organization ultimately uses â€Å"†¦rules, policies, procedures and hierarchies to coordinate diverse activities into a unified strategy. †(Bolman and Deal p. 4) As you can see with the definition above, communication is being done through a system of symbols, signs and or behavior. The organization creates the method for information to be passed and there is an expectation that it will be followed. In the structural frame communication is used to, â€Å"Transmit facts and information. † (Bolman and Deal p. 307) You as an employee are simply taking information from the organ ization and using it accordingly as well as taking information you receive and passing it along. You as an individual are not analyzing the information, drawing any conclusions altering it, You are simply taking the information given to you and acting on it as given. The second frame is the Human Resource Frame. The Human Resource frame sees the organization, â€Å"†¦much like an extended family, made up of individuals with needs, feelings, prejudices, skills and limitations†¦Ã¢â‚¬ (Bolman and Deal p. 14) In this frame the organization is made to fit the individuals that work there. The Human Resource Frame uses communication to â€Å"Exchange information, needs and feelings. (Bolman and Deal p. 307) The Human Resource Frame uses the individual as a conduit for information gathering and dispersal and is much more flexible in the delivery of information as opposed to the Structural Frame, which is more rigidly aligned. People are the most valued asset of an organization. The Human Resource Frame seeks to develop the individual employee in the organization rather than making them one step is a core process. The third frame is the Political Frame and sees organizations as â€Å"†¦arenas, contests, or jungles†¦Ã¢â‚¬ (Bolman and Deal p. 4) In the Political Frame all people in the organization are in constant competition to get ahead and one way to get ahead is to possess the power of information. In the Political Frame it is who and what you know and who you are willing to share your information with that gets you ahead. With all of the competition involved there is often conflict between those vying for power. The Political Frame sees communication as an opportunity to, â€Å"Influence or manipulate others. † (Bolman and Deal p. 307) As stated previously, Information if a powerful tool. In a Political Frame possessing information and having the ability to communicate that formation is key. The problem with Politics is that often information is used destructively rather than constructively. In an organization influencing and manipulating can and usually is a double edged sword. Finally in the fourth frame is the Symbolic Frame is a more organic frame that is seen organizationally as, â€Å"Tribes, theaters, or carnivals. It abandons assumptions of rationality more prominent in other frames. † (Bolman and Deal p. 5) This frame is not widely used because it is so free flowing and actually quite odd that it does not work well in many cases. However, the Symbolic Frame still address communication as a means to, â€Å"tell stories. † (Bolman and Deal p. 307) Telling stories is a way often used to pass along information. Many cultures use stories to educate the next generation and the stories contain information that is important for the next generations to k now and preserve. In organizations, stories, tales and fables should not be seen as appropriate sources of information. Basically, all the frames acknowledge that communication is an essential part of their make-up. The ability to communicate, whether through rules and procedures, meetings and networks or stories is very important in the day-to-day operations of your organization. I now offer a definition of communication as found in Webster’s Dictionary and I will use the definition to further explain the importance of communication and more specifically the communication of information through a coordinated effort. Webster’s Dictionary defines Communication as: : an act of instance of transmitting 2 a: information communicated b: a verbal or written message 3 a: a process by which information is exchanged between individuals through a common system of symbols, signs, or behavior b: personal rapport 4 a: a system for communicating b: a system of routes for moving troops, supplies, and vehicles c: personnel engaged in communicating 5 a: a technique for expressing ideas effectively b: the technology of the transmission of information. Since the beginning of time man has attempted to communicate and as a result communication has constantly been improved. Thoughts, events and information have been recorded and passed along in some form or another for centuries, so you can see how communication is an essential part of everyday life. Knowing this you have to wonder how do we effectively communicate with each other? The above question has become and will always be a huge topic in society. People spend millions of dollars a year on counseling and learning techniques to better communicate with each other. Many people have capitalized on this quest for better communication skills and have become supposed experts in the field of communicating. You hear everyday how you need to be able to communicate better in your relationships, with your friends, peers and in general with everyone. So I look to the above definition to better clarify what exactly is meant by the various definitions of communication as I interpret them. I will use three of the definitions above and concentrate eon how they tie in with the theme of the paper, which is coordination. 2 a: Information communicated. 3 a: a process by which information is exchanged between individuals through a common system of symbols, signs or behavior. Finally, 5 b: The technology of the transmission of information. I chose the above three definitions because they tie into a repetitive theme within communication and that is the passing of information. We have discussed in this class, throughout the term, that information is power and those who have information have a definite advantage. In an organization information is key to success. The organization that is able to establish a free flow of information will always be in a better position to succeed because they are in a position to be able to adapt more quickly in times where change is necessary. I am not suggesting that information always leads to change, because the information you receive could very well be that you need to continue what you are doing without changing. In particular I’d like to look at the second definition I chose which talks about information being exchanged through a common system of symbols, signs or behavior and I’d like to focus on behavior because the way your organization is aligned can ultimately affect your communicative behavior. In chapter three of Reframing Organizations we look see two types of coordination, which determine how information is passed and who processes it. The two types of coordination are Vertical and Lateral. Organizations that operate in stable markets and use a product that has little need for change are best suited for a Vertically coordinated organizational system. Organizations that operate in a turbulent environment and require constant change are best suited for a laterally coordinated organization. I will address both types and give an example of each below. In Vertical Coordination we see that the higher levels of management maintain control of information and regulate communications through establishing clear lines of authority, implementing rules and policies, and putting in place planning and control systems. By establishing authority the hierarchy appoints people such as executives, managers and supervisors to be in charge. This core group of people selected to have authority are, â€Å"†¦officially charged with keeping activities aligned with goals. They control by making decisions, resolving conflicts, solving problems, evaluating performance and output, and distributing rewards and sanctions†¦Ã¢â‚¬ (Bolman and Deal p. 51) I can use my own situation as an example of this. Working in Law Enforcement I fall under a chain of command. In the chain of command I have been appointed a Sergeant. As a Sergeant I am charged with the tasks explained above. I communicate and pass information and orders to my subordinates. I receive my orders form my Commander, who in turn reports to a Captain and it goes right up the chain until it reaches the Sheriff. Information is communicated vertically through the ranks. Our organization aligned very closely with a Structural Frame Format. Not much emphasis is given to the Human Resource Frame, as the needs of the individual are not as much of a concern over the needs of the organization. The Political Frame is limited because the information is coming from the top and being disseminated down the ranks. Information obtained in Law Enforcement is normally transcribed in report format and given out. Information that is important and not given out could result in legal action. There is no chance for the Symbolic Frame to exist because we do not communicate organically nor are we allowed to report in a story fashion. In our private lives we can tell stories and relay information, however on an organizational level we deal strictly with fact. I derive my Authority from the chain of command and am regulated largely by the Policies and Procedures manual that my organization has constructed. The policies and procedures manual gives detailed instructions how to carry out tasks, how to monitor employees performance and conduct investigations. So in my personal career I can see that my organization is Vertically aligned. Information is communicated up and down the chain of command in clear-cut lines. Lateral communication and withholding information is discouraged and can lead to sever punishment. Although new technology is often introduced, the mission of Law Enforcement stays the same. As a result Law Enforcement uses vertical alignment to get information out as quickly and uniformly as possible. The opposite of the vertical form is the Lateral Form of Coordination. In Lateral Coordination several different methods are used to communicate and pass information. Lateral Coordination involves meetings, task forces, coordinating roles, matrix structures, and network organizations to communicate and pass on information. The above listed structures are more flexible and fluid than that of a rigidly defined Vertically Coordinated organization. I will briefly touch on the different methods used in the laterally coordinated systems. Meetings are described as, â€Å"informal communication and formal meetings form the cornerstone of lateral coordination. † (Bolman and deal p. 53) Formal meetings are the normal way stable organizations go about communicating. Simple meetings can used be used to pass along large chunks of information as well as to address new business. As the organization grows in complexity and size, Task Forces are utilized. Task Forces are formed when, â€Å"†¦problems or opportunities require collaboration of a number of specialties or functions. † (Bolman and deal p. 54) Collaboration requires cooperation and cooperation can only exist when there is communication. A Task Force gets a group of specialized people together to accomplish an organizational goal. Coordinating Roles take the talents of individuals and spread them out to help persuade others to accomplish goals. An individual can monitor several different areas to help tie all componets together to make a finished product. Matrix Structures are used when the organization grows very large and crosses several different sectors of the business world. Matrix Structures are very complex and can add a lot of confusion to your organization, which is why they have been used so sparingly. Finally, Networks are now a very common communicative form in organizations. Networks have always been in existence and have grown in usage since the advent of computer technology. Computer networks have the capability of transmitting almost limitless amounts of information immediately to a large-scale group of people. Computer Networks are now one of the most valuable tools an organization can use to communicate. Since an organization that coordinates laterally is generally one that operates in a turbulent and often changing environment it is easy to see why communication is essential. Information must be gathered, analyzed, processed and disseminated as quickly as possible to ensure that you will be able to keep up. An example of an organization that suffered because it failed to properly communicate and respond is the Digital Corporation. Digital Corporation was a leader in the minicomputer industry, however when the market shifted form minicomputers to PC’s they were too tied up in a non-productive coordination system. As a result they wasted valuable time in making the transition to the new technology. The company began to fail and was subsequently bought out by Compaq computers. The technology field, computers in particular, is changing on a daily basis. If you are not able to communicate the need for change based on the information received form current market trends then you are doomed to failure. Digital is a prime example of this concept. All of the above methods of Lateral Coordination are effective, however as with any system there are weaknesses. You must ensured that your resources are being used appropriately and efficiently in order to successfully maintain a more loosely coordinated method, as seen in the Lateral Coordination methodology. When you are not strict and rigid in your controls you run the risk of giving people too much freedom in their actions. Lateral Strategies are effective, however they must be monitored. In Conclusion, the coordinated communication of information within an organization is a key determinate of success versus failure. An organization, even one in a stable environment, must be fluid when it comes to communication. A lack of communication has been shown to result in the untimely delivery of crucial information and since we have identified that information is power, a lack of information will then render you powerless. By employing sound coordination methodologies and organization can better respond to it’s environment. As the environment changes so must the organization. The best way to know if your environment is changing is by properly gather and processing information form the various areas you deal in. Once processed and analyzed the information must quickly be communicated through the appropriate channels to ensure that necessary changes can be made. A breakdown in any one of these areas can and normally will have devastating effects. Many companies have experienced this firsthand. Coordination, Communication and Information are three keys that an organization must embrace in order to survive.

Himachal Predesh

Himachal Pradesh (Hindi: à ¤ ¹Ã  ¤ ¿Ã  ¤ ®Ã  ¤ ¾Ã  ¤Å¡Ã  ¤ ² à ¤ ªÃ  ¥ Ã  ¤ °Ã  ¤ ¦Ã  ¥â€¡Ã  ¤ ¶ [É ¦Ã‰ ªmaË tÊÆ'É™l prÉ™dÃŒ ªeË ÃŠÆ'] ( listen)) is a state in Northern India. It is spread over 21,495 sq mi (55,670 km2),[3] and is bordered by Jammu and Kashmir on the north, Punjab on the west and south-west, Haryana and Uttarakhand on the south-east and by the Tibet Autonomous Region on the east.Himachal Pradesh is famous for its abundant natural beauty.[4] After the war between Nepal and Britain, also known as the Anglo-Gorkha War (1814–1816), the British colonial government came into power. In 1950 Himachal was declared a union territory, but after the State of Himachal Pradesh Act 1971, Himachal emerged as the 18th state of the Republic of India. Hima means snow in Sanskrit, and the literal meaning of the state's name is In the lap of Himalayas. It was named by Acharya Diwakar Datt Sharma, one of the great Sanskrit scholars of Himachal Pradesh.The economy of Himachal Pradesh is currently the third fastest growing economy in India.[citation needed] Himachal Pradesh has been ranked fourth in the list of the highest per capita incomes of Indian states. The abundance of perennial rivers enables Himachal to sell hydroelectricity to other states such as Delhi, Punjab and Rajasthan. The economy of the state is highly dependent on three sources: hydroelectric power, tourism and agriculture.Himachal Pradesh is the least urbanized state in India with nearly 90% of population living in rural area, but the Shimla district is comparatively urbanized with nearly 25% population living in an urban area. According to a 2005 Transparency International survey, Himachal Pradesh is ranked the second-least corrupt state in the country after Kerala.Contents1 History 2 Geography and climate 3 Flora and fauna 4 Subdivisions 5 Government 5.1 Chief Ministers of Himachal Pradesh 6 Agriculture 7 Economy 8 Heritage 9 Transport 10 Demographics 10.1 Languages 11 Cultu re 11.1 Food 11.2 Famous people 12 Education 12.1 Universities and colleges 13 Media and communication 14 State profile 15 See also 16 Notes 17 References 18 External linksHistory Main article: History of Himachal PradeshThe history of the area that now constitutes Himachal Pradesh dates back to the time when the Indus valley civilisation flourished between 2250 and 1750 BCE.[7] Tribes such as the Koilis, Halis, Dagis, Dhaugris, Dasa, Khasas, Kinnars and Kirats inhabited the region from pre-historic era. During the Vedic period, several small republics known as â€Å"Janapada† existed which were later conquered by the Gupta Empire. After a brief period of supremacy by King Harshavardhana, the region was once again divided into several local powers headed by chieftains, including some Rajput principalities.These kingdoms enjoyed a large degree of independence and were invaded by Delhi Sultanate a number of times. Mahmud Ghaznavi conquered Kangra at the beginning of the 10th ce ntury. Timur and Sikander Lodi also marched through the lower hills of the state and captured a number of forts and fought many  battles. Several hill states acknowledged Mughal suzerainty and paid regular tribute to the Mughals. Sansar Chand (c.1765–1823)The Gurkhas, a martial tribe, came to power in Nepal in the year 1768. They consolidated their military power and began to expand their territory. Gradually the Gorkhas annexed Sirmour and Shimla. With the leadership of Amar Singh Thapa, Gorkhas laid siege to Kangra. They managed to defeat Sansar Chand Katoch, the ruler of Kangra, in 1806 with the help of many provincial chiefs. However Gorkhas could not capture Kangra fort which came under Maharaja Ranjeet Singh in 1809. After the defeat the Gorkhas began to expand towards the south of the state.However, Raja Ram Singh, Raja of Siba State managed to capture the fort of Siba from the remnants of Lahore Darbar in Samvat 1846, during the First Anglo-Sikh War. They came into direct conflict with the British along the tarai belt after which the British expelled them from the provinces of the Satluj. The British gradually emerged as the paramount power. In the revolt of 1857, or first Indian war of independence, arising from a number of grievances against the British, the people of the hill states were not as politically active as were those in other parts of the country. They and their rulers, with the exception of Bushahr, remained more or less inactive. Some, including the rulers of Chamba, Bilaspur, Bhagal and Dhami, rendered help to the British government during the revolt. Rock Cut Temple, MasroorThe British territories came under the British Crown after Queen Victoria's proclamation of 1858. The states of Chamba, Mandi and Bilaspur made good progress in many fields during the British rule.[7] During World War I, virtually all rulers of the hill states remained loyal and contributed to the British war effort, both in the form of men and materials. A mong these were the states of Kangra, Jaswan, Datarpur, Guler, Nurpur, Chamba, Suket, Mandi and Bilaspur.After independence the Chief Commissioner's Province of H.P. came into being on 15 April 1948 as a result of integration of 28 petty princely states (including feudatory princes and zaildars) in the promontories of the western Himalaya, known in full as the Simla Hills States & four Punjab southern hill States by issue of the Himachal Pradesh (Administration) Order, 1948 under Sections 3 & 4 of the Extra-Provincial Jurisdiction Act, 1947 (later renamed as the Foreign Jurisdiction Act, 1947 vide A.O. of 1950). The State of Bilaspur was merged in the Himachal Pradesh on 1 April 1954 by the Himachal Pradesh and Bilaspur (New State) Act, 1954. Himachal became a part C state on 26 January 1950 with the implementation of the Constitution of India and the Lt. Governor was appointed. Legislative Assembly was elected in 1952.Himachal Pradesh became a Union Territory on 1 November 1956. Fo llowing area of Punjab State namely Simla, Kangra, Kulu and Lahul and Spiti Districts, Nalagarh tehsil of Ambala District, Lohara, Amb and Una kanungo circles, some area of Santokhgarh kanungo circle and some other specified area of Una tehsil of Hoshiarpur District besides some parts of Dhar Kalan Kanungo circle of Pathankot tehsil of Gurdaspur District; were merged with Himachal Pradesh on 1 November 1966 on enactment of Punjab Reorganisation Act, 1966 by the Parliament. On 18 December 1970, the State of Himachal Pradesh Act was passed by Parliament and the new state came into being on 25 January 1971. Thus Himachal emerged as the eighteenth state of the Indian Union.Geography and climateMain article: Geography of Himachal Pradesh Key Gompa with Spiti River flowing behind. A summer view of Khajjiar. Climate Temperature [citation needed] †¢ Avg. Winter 7  °C (45  °F) †¢ Avg. Summer 28  °C (82  °F) Precipitation 1,469 mm (57.8 in) Asian Paradise Flycatcher in Kullu Himalyan Monal at Birds Park in ShimlaHimachal is situated in the western Himalayas. Covering an area of 55,673 kilometres (34,594 mi),[3] it is a mountainous state with elevation ranging from about 350 metres (1,148 ft) to 7,000 metres (22,966 ft) above the sea level.The drainage system of Himachal is composed both of rivers and glaciers. Himalayan rivers criss-cross the entire mountain chain. Himachal Pradesh provides water to both the Indus and Ganges basins.[10] The drainage systems of the region are the Chandra Bhaga or the Chenab, the Ravi, the Beas, the Sutlej and the Yamuna. These rivers are perennial and are fed by snow and rainfall. They are protected by an extensive cover of natural vegetation.There is great variation in the climatic conditions of Himachal due to extreme variation in elevation. The climate varies from hot and sub-humid tropical in the southern tracts to cold, alpine and glacial in the northern and eastern mountain ranges with more elevation.[11] The stat e has areas like Dharamsala that receive very heavy rainfall, as well as those like Lahaul and Spiti that are cold and almost rainless.Broadly, Himachal experiences three seasons: Summer, Winter and rainy season. Summer lasts from mid April till the end of June and most parts become very hot (except in alpine zone which experiences a mild summer) with the average temperature ranging from 28  °C (82  °F) to 32  °C (90  °F). Winter lasts from late November till mid March. Snowfall is common in alpine tracts (generally above 2,200 metres (7,218 ft) i.e. in the Higher and Trans-Himalayan region). Flora and faunaMain article: Protected areas of Himachal PradeshAccording to 2003 Forest Survey of India report, legally defined forest areas constitute 66.52% of the area of Himachal Pradesh, although area under tree cover is only 25.78%.[12] Vegetation in the state is dictated by elevation and precipitation.The southern part of the state, at lower elevations than the north, has both t ropical and subtropical dry broadleaf forests and tropical and subtropical moist broadleaf forests.[12] These are represented by northwestern thorn scrub forests along the border with Haryana and Uttar Pradesh and by Upper Gangetic Plains moist deciduous forests in the far southeast. Sal and shisham are found here.Rising into the hills, we find a mosaic of western Himalayan broadleaf forests and Himalayan subtropical pine forests. Various deciduous and evergreen oaks live in the broadleaf forests, while Chir pine dominates the pine forests. Western Himalayan subalpine conifer forests grow near treeline, with species that include East Himalayan Fir, West Himalayan Spruce, Deodar (State tree), and Blue pine.The uppermost elevations have western Himalayan alpine shrub and meadows in the northeast and northwestern Himalayan alpine shrub and meadows in the northwest. Trees are sturdy with a vast network of roots. Alders, birches, rhododendrons and moist alpine shrubs are there as the reg ional vegetation. The rhododendrons can be seen along the hillsides around Shimla from March to May. The shrublands and meadows give way to rock and ice around the highest peaks.Himachal is also said to be the fruit bowl of the country with orchards scattered all over the place. Meadows and pastures are also seen clinging to steep slopes. After the winter season, the hillsides and orchards bloom with wild flowers, while gladiolas, carnations, marigolds,[13] roses, chrysanthemums, tulips and lilies are carefully cultivated. The state government is gearing up to make Himachal Pradesh as the flower basket of the world.Himachal Pradesh has around 1200 bird and 359 animal species, including the leopard, snow leopard (State animal), ghoral, musk deer and Western Tragopan.[citation needed] It has 2 major national parks and sanctuaries — the largest number in the Himalayan region. The Great Himalayan National Park in Kullu district was created to conserve the flora and fauna of the m ain Himalayan range, while the Pin Valley National Park to conserve the flora and fauna of the cold desert. SubdivisionsMain article: List of districts of Himachal PradeshHimachal Pradesh is divided into 12 districts namely, Kangra, Hamirpur, Mandi, Bilaspur, Una, Chamba, Lahaul and Spiti, Sirmaur, Kinnaur, Kullu, Solan and Shimla. The state capital is Shimla which was formerly British India's summer capital under the name Simla.A district of Himachal Pradesh is an administrative geographical unit, headed by a Deputy Commissioner or District Magistrate, an officer belonging to the Indian Administrative Service. The district magistrate or the deputy commissioner is assisted by a number of officers belonging to Himachal Administrative Service and other Himachal state services. Each district is subdivided into Sub-Divisions, governed by a sub-divisional magistrate, and again into Blocks. Blocks consists of panchayats (village councils) and town municipalities. A Superintendent of Polic e, an officer belonging to the Indian Police Service is entrusted with the responsibility of maintaining law and order and related issues of the district. He is assisted by the officers of the Himachal Police Service and other Himachal Police officials.GovernmentMain article: Government of Himachal Pradesh Town Hall in Shimla.The Legislative Assembly of Himachal Pradesh has no pre-Constitution history. The State itself is a post-Independence creation. It came into being as a centrally administered territory on 15 April 1948 from the integration of thirty erstwhile princely states.Himachal Pradesh is governed through a parliamentary system of representative democracy, a feature the state shares with other Indian states. Universal suffrage is granted to residents. The legislature consists of elected members and special office bearers such as the Speaker and the Deputy Speaker who are elected by the members. Assembly meetings are presided over by the Speaker or the Deputy Speaker in th e Speaker's absence. The judiciary is composed of the Himachal Pradesh High Court and a system of lower courts. Executive authority is vested in the Council of Ministers headed by the Chief Minister, although the titular head of government is the Governor.The Governor is the head of state appointed by the President of India. The leader of the party or coalition with a majority in the Legislative Assembly  is appointed as the Chief Minister by the Governor, and the Council of Ministers are appointed by the Governor on the advice of the Chief Minister. The Council of Ministers reports to the Legislative Assembly. The Assembly is unicameral with 68 Members of the Legislative Assembly (MLA).[15] Terms of office run for 5 years, unless the Assembly is dissolved prior to the completion of the term. Auxiliary authorities known as panchayats, for which local body elections are regularly held, govern local affairs.Governments have seen alternates between Bharatiya Janata Party (BJP) and In dian National Congress (INC), no third front ever has become significant. In 2003, the state legislative assembly was won by the Indian National Congress and Virbhadra Singh was elected as the chief minister of the state. In the assembly elections held in December 2007, the BJP secured a landslide victory. The BJP won 41 of the 68 seats while the Congress won only 23 of the 68 seats. BJP's Prem Kumar Dhumal was sworn in as Chief Minister of Himachal Pradesh on 30 December 2007.In the assembly elections held in November 2012, the Congress secured an absolute majority.[16] The Congress won 36 of the 68 seats while the BJP won only 26 of the 68 seats. Virbhadra Singh was sworn-in as Himachal Pradesh's Chief Minister for a record sixth term in Shimla on 25 December 2012. Virbhadra Singh who has held the top office in Himachal five times in the past, was administered the oath of office and secrecy by Governor Urmila Singh at an open ceremony at the historic Ridge Maidan in Shimla.[17] Ch ief Ministers of Himachal PradeshYS+Parmar.jpg Thakur Ram Lal.jpg Virbhadra Singh HP.jpg Main article: List of Chief Ministers of Himachal PradeshYashwant Singh Parmar Thakur Ram Lal Shanta Kumar Virbhadra Singh Prem Kumar Dhumal Virbhadra SinghAgriculture Himalayas from Kullu ValleyAgriculture contributes nearly 45% to the net state domestic product. It is the main source of income as well as employment in Himachal. About 93% of the state population depends directly upon agriculture.However, agriculture in the state suffers from certain limitations, especially in the production of food grains. One of these reasons is that the area under cultivation can't be extended to an appreciable extent. Also, reclamation of land on slopes is not economical and increases environmental degradation. The state can profit more by cultivating cash crops as per the agro-climatic conditions.The main cereals grown in the state are wheat, maize, rice and barley. Kangra, Mandi and the Paonta valley of Si rmaur (to some extent) are the major producers of the first three cereals, while barley is mostly cultivated in Shimla.Though the state is deficient in food grains, it has gained a lot in other spheres of agricultural production such as seed potato, ginger, vegetables, vegetable seeds, mushrooms, chicory seeds, hops, olives and fig. Seed potato is mostly grown in the Shimla, Kullu and Lahaul areas. Special efforts are being made to promote cultivation of crops like olives, figs, hops, mushrooms, flowers, pistachio nuts, sarda melon and saffron.Fruit cultivation has also proved to be an economic boon. There are huge tracts of land suitable only for growing fruits. Fruit of all cultivation does not add to the problem of soil erosion and its employment potential is more than conventional farming. The yield per acre in terms of income is also much higher. Apple farming produces the maximum income. Fruit growing in the state is fetching over INR300 crore annually.Land husbandry initiativ es such as the Mid-Himalayan Watershed DevelopmentProject, which includes the Himachal Pradesh Reforestation Project (HPRP), the world’s largest clean development mechanism (CDM) undertaking, have improved agricultural yields and productivity, and raised rural household incomes.[18] EconomyMain article: Economy of Himachal Pradesh Gross State Domestic Product at Current Prices figures in millions of Indian Rupees Year Gross State Domestic Product1980 7,940 1985 13,720 1990 28,150 1995 66,980 2000 135,900 2005 230,240 2007 254,350The era of planning in Himachal Pradesh started 1948 along with the rest of India. The first five-year plan allocated INR5.27 crore to Himachal. More than 50% of this expenditure was incurred on road construction since it was felt that without proper transport facilities, the process of planning and development could not be carried to the people, who mostly lived an isolated existence in far away areas. Himachal now ranks fourth in respect of per capi ta income among the states of the Indian Union.Agriculture contributes over 45% to the net state domestic product. It is the main source of income and employment in Himachal. Over 93% of the population in Himachal depends directly upon agriculture which provides direct employment to 71% of its people. The main cereals grown are wheat, maize, rice and barley.Hydro Power is also one of the major source of income generation for the State.[19] Identified Hydroelectric Potential for the state is 23,000.43 MW in five rivers basins[20] i.e. (Yamuna, Satluj, Beas, Ravi and Chenab). HeritageHimachal has a rich heritage of handicrafts. These include woolen and pashmina shawls, carpets, silver and metal ware, embroidered chappals, grass shoes, Kangra and Gompa style paintings, wood work, horse-hair bangles, wooden and metal utensils and various other house hold items. These aesthetic and tasteful handicrafts declined under competition from machine made goods and also because of lack of marketi ng facilities. But now the demand for handicrafts has increased within and outside the country.Himachal is extremely rich in hydro electric resources. The state has about 25% of the national potential in this respect. It has been estimated that about 20,300MW of hydro electric power can be generated in the State by constructing various major, medium, small and mini/micro hydel projects on the five river basins. The state is also the first state in India to achieve the goal of having a bank account for every family.[citation needed] As per the current prices, the total GDP was estimated at INR25,435 crore as against INR23,024 crore in the year 2004–05, showing an increase of 10.5%.[21] TransportMain article: Transport in Himachal Pradesh Kalka-Shimla RailwayAir:State has three domestic airports in Shimla, Kullu and Kangra districts The air routes connect the state with Delhi and Chandigarh. Shimla Airport, which is around 21 km in west of city.Bhuntar Airport is in Kullu distr ict around 10 km away from district headquarter. Gaggal Airport is in Kangra district which is aorund 10 km from Kangra and 23 km from Dharamsala.Railway:Himachal is famous for its narrow gauge tracks railways, one is UNESCO World Heritage Kalka-Shimla Railway and another one is Pathankot–Jogindernagar. Total length of these two tracks is 259 km. Kalka-Shimla Railway track is  passes through lot of tunnels while Pathankot–Jogindernagar gently meanders through a maze of hills and valleys. It also has standard gauge railway track which connect Amb (Una district) to Delhi. Survey is being conducted to extend this railway line to Kangra (via Nadaun). Another proposed railway tracks in state are Baddi-Bilaspur, Dharamsala-Palampur and Bilaspur-Manali-Leh.Road:Roads are the major mode of transport in the hilly terrains. The state has road network of 28,208 km (17,528 mi),[22] including eight National Highways (NH) that constitute 1,234 km (767 mi) and 19 State Highways wit h total length of 1,625 km.[22] Some roads get closed during winter and monsoon seasons due to snowfall and landslides. It is quite interesting that Hamirpur, has got the highest road density in the country.[23] DemographicsTraditional home, Manali [show]Population Growth [show]Literacy RateHimachal Pradesh has a total population of 6,856,509 including 3,473,892 males and 3,382,617 females as per the provisional results of the Census of India 2011. This is only 0.57 per cent of India's total population, recording a growth of 12.81 per cent. Total fertility rate (TFR) per woman is 1.8 which is one of lowest in India.Himachal Pradesh has a literacy rate of 83.78 per cent and gender ratio at 974/1000, according to the 2011 Census figures.Census-wise, the state is placed 21st on the population chart followed by Tripura at 22nd place. Kangra district was top ranked with a population strength of 1,507,223 (21.98%), Mandi district 999,518 (14.58%), Shimla district 813,384 (11.86%), Solan d istrict 576,670 (8.41%), Sirmaur district 530,164 (7.73%), Una district 521,057 (7.60%), Chamba district 518,844 (7.57%), Hamirpur district 454,293 (6.63%), Kullu district 437,474 (6.38%),  Bilaspur district 382,056 (5.57%), Kinnaur district 84,298 (1.23%) and Lahaul Spiti 31,528 (0.46%).The main communities are Rajputs, Rathis, Brahmins and Ghirth. The Ghirth (choudhary) community is found mainly in Kangra District. Himachal has a sizeable population of Tibetans. Himachal Pradesh has the one of the highest proportion of Hindu population in India (95%). Other religions that form a small percentage are Buddhism and Sikhism. The Lahaulis of Lahaul and Spiti region are mainly Buddhists. Sikhs mostly live in towns and cities and constitute 1.23% of the state population.For example they form 10% of the population in Una District adjoining the state of Punjab and 17% in Shimla, the state capital. The Buddhists are mainly natives and tribals from Lahaul and Spiti, where they form majorit y of 60% and Kinnaur where they form 40%, however the bulk are refugees from Tibet.[25] The Muslims constitute slightly 1.63% of the population of Himachal Pradesh.The life expectancy at birth in Himachal Pradesh is 62.8 years (higher than the national average of 57.7 years) for 1986–1990. The infant mortality rate stood at 40 in 2010 and crude birth rate has declined from 37.3 in 1971 to 16.9 in 2010, below the national average of 26.5 in 1998. The crude death rate was 6.9 in 2010. Himachal Pradesh's literacy rate grew by 34.65% between 1981 and 2001.LanguagesHindi is both the official language and the lingua franca of Himachal Pradesh. However, much of the population speaks Pahari, which includes nearly all Western Pahari dialects. Medium of education in schools and colleges is Hindi, Punjabi, and English.CultureMain article: Culture of Himachal Pradesh `Kullu Dussehra festival The village of Nako in Kinnaur, Himachal PradeshHimachal was one of the few states that had remai ned largely untouched by external customs, largely due to its difficult terrain. With the technological advancements the state has changed very rapidly. It is a  multireligional, multicultural as well as multilingual state like other Indian states. Some of the most commonly spoken languages includes Hindi, Pahari, Dogri, Mandeali Kangri, Mandyali, Gojri and Kinnauri. The caste communities residing in Himachal include the Brahmins, Rajputs, Gujjars, Gaddis, Ghirth (choudhary), Kannets, Rathis and Kolis, Sood There are tribal populations in the state which mainly comprise Kinnars, Pangawals, Sulehria, and Lahaulis.The state is well known for its handicrafts. The carpets, leather works, shawls, metalware, woodwork and paintings are worth appreciating. Pashmina shawls are a product that is highly in demand in Himachal and all over the country. Himachali caps are famous art work of the people. Extreme cold winters of Himachal necessitated wool weaving. Nearly every household in Himacha l owns a pit-loom. Wool is considered as pure and is used as a ritual cloth. The well-known woven object is the shawl, ranging from fine pashmina to the coarse desar. Kullu is famous for its shawls with striking patterns and vibrant colours. Kangra and Dharamshala are famous for Kangra miniature paintings.Local music and dance reflect the cultural identity of the state. Through their dance and music, they entreat their gods during local festivals and other special occasions. Apart from the fairs and festivals that are celebrated all over India, there are number of other fairs and festivals that are of great significance to Himachal Pradesh.Shimla, the state capital, is home to Asia's only natural ice skating rink.FoodThe day to day diet of Himachalis is though similar to the rest of north India but is unique for its taste and ingredients used. They have lentil, rice, and vegetables. The rotis (breads) are made of flours like wheat and maze. Some of the specialties of the Himachali c uisine include Mandra, Maahni, Batt, Mitha Saloona, Bhujju, Saag, Palda, Redhu, chouck, bhagjery, jhoul,siddu/batooru, beduan, chutney, khatti dal, etc. Famous peopleProminent people associated with Himachal include The Great Khali, Anupam Kher, Amrish Puri (who studied here), Prem Chopra (brought up here), Mohit Chauhan, Anand Sharma (member of Rajya Sabha and Union Cabinet Minister for Commerce and Industry of the Government of India), Third Supreme Court Chief-Justice and former Prime Minister of Kashmir in 1947 Mehr Chand Mahajan, economist and former vice-president of World Bank Shahid Javed Burki, NSG Commando, Pritam Singh, Bollywood actresses Preity Zinta is the brand ambassador of the state while other famous people from Hindi cinema are Kangna Ranaut, Hollywood actress Namrata Singh Gujral, Satyananda Stokes who introduced the company â€Å"apple† in the region, writer Idries Shah, ornithologist Allan Octavian Hume (had his home here); former general of Pakistan Muh ammad Zia-ul-Haq and current president of Afghanistan Hamid Karzai who both studied here.Vijay Kumar won silver medal in 25m shooting in 2012 Summer Olympics belong to village Harsore near Barsar in Hamirpur district. EducationMain articles: Education in Himachal Pradesh and List of institutions of higher education in Himachal Pradesh Indira Gandhi Medical College and Hospital at ShimlaIndian Institute of Advanced Study at Shimla National Institute of Technology, Hamirpur, (Admin block)Himachal Pradesh has one of the highest literacy rates in India next to Kerala.[31] Hamirpur District is among the top districts in the country for literacy.[31] Education rates among women are quite encouraging in the state.[31] The standard of education in the state has reached a considerably high level as compared to other states in India[31] with several reputed educational institutes for higher studies.The Indian Institute of Technology Mandi, Himachal Pradesh University Shimla, Institute of Hima layan Bioresource Technology (IHBT, CSIR Lab), Palampur, the National Institute of Technology, Hamirpur, the Central University Dharamshala, the Baddi University of Emerging Sciences and Technologies Baddi, the Jaypee University of Information Technology Waknaghat, Eternal University, Sirmaur & Chitkara University Solan are some of the pioneer  universities in the state.CSK Himachal Pradesh Krishi Vishwavidyalya Palampur is one of the most renowned hill agriculture institutes in world. Dr. Yashwant Singh Parmar University of Horticulture and Forestry has earned a unique distinction in India for imparting teaching, research and extension education in horticulture, forestry and allied disciplines. Further, state-run Jawaharlal Nehru Government Engineering College started in 2006 at Sundernagar is an important milestone in higher technical education in the state.The state government is working constantly to prepare plans and projects to strengthen the education system. The state gove rnment decided to start three nursing colleges to develop the health system.There are over 10,000 primary schools, 1,000 secondary schools and more than 1,300 high schools in Himachal. The state government has decided to start three major nursing colleges to develop the health system in the state.[31] In meeting the constitutional obligation to make primary education compulsory, Himachal has became the first state in India to make elementary education accessible to every child.The state has Indira Gandhi Medical College and Hospital, Homoeopathic Medical College & Hospital, Kumarhatti. Besides that there is Himachal Dental College which is the state's first recognised dental institute