Chanchal Kumar Sharma ( 2005a, 2005b ) clarifies: While fiscal federalism constitutes a set of guiding principles, a guiding concept, that helps in designing financial relations between the national and subnational levels of the government, fiscal decentralization on the other hand is a process of applying such principles ( Sharma, 2005b: 178 ).

Chanchal Kumar Sharma ( 2005b ), however, argues that it is the fiscal side of the federalism ( fiscal federalism ) that is crucial for federal dynamism.

Chanchal Kumar Sharma ( 2006: 54 ) finds in his literature survey:

Chanchal Kumar Sharma ( 2006: 49 ) states,

Sharma, Chanchal kumar. 2005a ' When Does decentralization deliver?

Sharma, Chanchal Kumar. 2005b.

Sharma, Chanchal Kumar ( 2008 ), ‘ EMERGING DIMENSIONS OF DECENTRALIZATION DEBATE IN THE AGE OF GLOCALIZATION ’, MPRA Paper 6734, University Library of Munich, Germany.

Chanchal Kumar Sharma clarifies that while fiscal federalism constitutes a set of guiding principles, a guiding concept that helps in designing financial relations between the national and subnational levels of the government, fiscal decentralization on the other hand is a process of applying such principles.

A recent article published in Public Administration, Blackwell, Oxford, authored by Chanchal Kumar Sharma, clarifies the notion of vertical fiscal imbalance.

Sharma, Chanchal kumar. 2005a ' When Does decentralization deliver?

Sharma, Chanchal Kumar. 2005b.

Sharma, Chanchal Kumar.

Mickey Hart, Zakir Hussain, Shiv Kumar Sharma, Chandan Sharma, Sonu Nigham.

Among the numerous schools of poetry which sprang up in the fifties of this century was Nakenwad, a school deriving its nomenclature from the first letters of the names of its three pioneers-Pandit Nalin Vilochan Sharma, Kesari Kumar, and Naresh Mehta all poets of note in their own right.

* The Terrace Garden in Chandigarh, India, has topiaries in form of animals by Narinder Kumar Sharma as an attraction for children.

* Dhawan, Kamaldeep ; Kumar, Suresh & Sharma, Anupam ( 2002 ): Beneficial Effects of Chrysin and Benzoflavone on Virility in 2-Year-Old Male Rats.

Kathak performance by Sharmila Sharma and Rajendra Kumar Gangani at the Guimet Museum ( November 2007 )

Young, well known artists such as Puttur Narasimha Nayak, Venkatesh Kumar, Nagaraja Rao Havaldar, Ganapathi Bhatt, Vidyabhushana, Flute Prapancham Seetharama Acharya and Nachiketa Sharma are continuing the tradition of singing and performing Purandara Dasa's compositions in Karnataki as well as Hindustani music concerts.

He has worked with various directors, each having different styles in their film-making: Bimal Roy and Mohan Kumar in drama films, Yash Chopra and Raghunath Jhalani in romance films, Raj Khosla, Ramesh Sippy, Arjun Hingorani, Anil Sharma and Rajkumar Santoshi in action films and Hrishikesh Mukherjee, Basu Chatterjee and Rajkumar Kohli in comedy films.

The most famous modern Assamese writers are Indira Goswami, Nirupama Bargohain, Birendra Kumar Bhattacharya, Homen Borgohain, Bhabendra Nath Saikia, Amulya Barua, Nabakanta Barua, Atul Chandra Hazarika, Nalini Bala Devi, Nirmal Prabha Bordoloi, Mahim Bora, Arupa Kalita Patangia, Bhabananda Deka, Purobi Bormudoi, Mamoni Raisom Goswami, Arun Sharma, Anuradha Sharma Pujari, Atulananda Deva Goswami, Hiren Bhattachaya, Roindra Bora etc.

His instrumentalists included Hari Prasad Chaurasia, Shiv Kumar Sharma, Louis Banks, Bhupinder and Kersy Lord.

It features playback singers Kavita Krishnamurthy ( as Tina Malhotra and Mrs. Sharma ), Udit Narayan ( as Rahul Khanna ), Alka Yagnik ( as Anjali Sharma ), and Kumar Sanu ( as Aman Mehra ).

Nevertheless, there is clearly overlap in defining these terms and the precise definitions are not as important as the need for a comprehensive approach ( see Sharma, 2006 ).

While diversity in degree of decentralization across the world is a fact yet there is no consensus in the empirical literature over the questions like ‘ which country is more decentralized ?’ This is because decentralization is defined and measured differently in different studies ( Sharma, 2006 ).

Out of these two approaches, observes Sharma ( 2006 ), " when it comes to the measurement of fiscal decentralization ‘ the share of subnational expenditures and revenues ’ is considered the best indicator.

Transfers pursue a mix of objectives and politically motivated transfers remain key part of the intergovernmental relations across the globe " ( Sharma, 2006: 54 ).

Arjan H. Schakel ( 2008 ) notes that various experts such as Akai and Sakata 2002 ; Breuss and Eller 2004 ; Ebel and Yilmaz 2002 ; Fisman and Gatti 2002 ; Panizza 1999 ; Sharma 2006, have found the fiscal indicators on the expenditure side to be quite problematic for capturing decision-making decentralization.

* Sharma, RA ( 2006 ) Status of Himalayan Griffon Gyps himalayensis Hume, 1869 and ethno-vulture relationship in Upper Mustang, Nepal.

* Sharma, Shalendra D. ( 2006 ), " Globalization ", Encyclopedia of India ( vol.

* Justice Mukundakam Sharma ( 4 December 2006 – 9 April 2008 )

After the 2006 coup, Bishop Sharma, told Anglicans in Sydney that Fijian Christians were praying especially that no one would be harmed.

Bose's second film pairing with Konkona Sen Sharma, 15 Park Avenue released in January 2006.

* Time Traveler, a 2006 album by Rahul Sharma

Rico Hizon ( reporting from Singapore ), Babita Sharma and Kasia Madera are the main overnight presenters on the channel, appearing on Newsday and generic BBC News bulletins.

The main relief presenters are Martine Croxall, Gavin Esler ( BBC News at Five ), Sophie Long ( mainly weekday afternoons ), Rachel Schofield ( Monday mornings ), Tim Willcox and Julian Worricker ( Friday afternoons ), while Fiona Armstrong, Ellie Crisell, Ben Geoghagen, Roger Johnson, Kasia Madera, Chris Rogers, Babita Sharma, Julia Somerville, Sue Thearle and Carole Walker also fill in for regular presenters.

Thus, in fiscal federalism, states Sharma ( 2008 ), " decentralization is not seen as an alternative to centralization.

Hanwell is divided between two parliamentary constituencies: Ealing North ( which covers Hanwell north of the railway line to Paddington ), represented since 1997 by Labour MP Stephen Pound, and Ealing Southall ( south of the railway line ), represented since 2007 by Labour MP Virendra Sharma.

* Season 5 ( 1971 – 1972 ): Lily Tomlin, Larry Hovis, Alan Sues, Byron Gilliam ( dancer only ), Johnny Brown, Dennis Allen, Ann Elder, Barbara Sharma, Richard Dawson.

* Ram Sharan Sharma ( b. 1919 ), India

When they hand him over to the police, the officer in charge identifies him as a once famous musician, Anantha Sharma, hailed as Sangeeta Samrat ( Emperor of music ), who has been missing for four years.

* Rhoda's girlfriends over the years include: Alice Barth ( Candice Azzara ); Myrna Morgenstein ( Barbara Sharma ), whom Rhoda had sat behind in high school when in alphabetical order in home room ; Susan Alborn ( Beverly Sanders ), another friend from high school ; and Sally Gallagher ( Anne Meara ), a divorced airline stewardess who befriends Rhoda and accompanies her in the singles scene.

* Kral A, Sharma A ( 2012 ), Developmental Neuroplasticity after Cochlear Implantation.

Deepak Sharma ( 199 ), Ajay Jadeja ( 94 ) and Chetan Sharma ( 98 ) helped Haryana to a score of 522 while Yogendra Bhandari ( 5 wickets ) and Kapil Dev ( 3 wickets ) restricted Bombay to 410 runs in the first innings.

Riding on Yashpal Sharma ( 89 Runs ), Roger Binny and Ravi Shastri ( 3 wickets each ), India inflicted the West Indies ' first-ever defeat in the World Cup.

Disaster struck as the top order started a procession back to the dressing room as Gavaskar ( 0 ), Kris Srikkanth ( 0 ), Mohinder Amarnath ( 5 ) and Sandeep Patil ( 1 ) leaving India at a precarious 9 / 4 that turned to 17 / 5 when Yashpal Sharma ( 9 ) was dismissed.