Alphonse Daudet’s ‘The Last Lesson’ very prominently raises the question of linguistic and cultural hegemony of the colonial and imperial powers and their lust for controlling the world and influencing their cultures and identities. Prussians acquired the districts of Alsace and Lorraine in Franco-Prussian War , but they were not satisfied with mere political domination ,they desired to enforce their own language on the people of the defeated nation. They released the order that from now German would be taught in schools rather than French. Franz wondered whether they would make even pigeons sing in German. It means that they had grown up using French as their language and now snatching away their language from them would be unfair and unkind. The language was as natural to them as cooing is to the pigeon. So, compulsion to speak another language is like dominating the force of nature and enslaving it. As it is next to impossible to alter the way pigeons sing, in the same way it is difficult for people to accept a language which is forcibly imposed on them. Adopting a new language causes pain and discomfort.
This sentence could possibly mean that however hard the authorities had tried to embed German language in the culture of Alsace and Lorraine, the natural status of French, for them, would remain unchanged. French flew in the air and the entire place was imbued with its effect. Even though they trained students in German, the basic mode of communication would remain unchanged like the cooing of the pigeons.
Rupal, Shanu and Trisha were partners in a firm sharing profits and losses in the ratio of 4:3:1. Their Balance Sheet as at 31st March, 2024 was as follows:
(i) Trisha's share of profit was entirely taken by Shanu.
(ii) Fixed assets were found to be undervalued by Rs 2,40,000.
(iii) Stock was revalued at Rs 2,00,000.
(iv) Goodwill of the firm was valued at Rs 8,00,000 on Trisha's retirement.
(v) The total capital of the new firm was fixed at Rs 16,00,000 which was adjusted according to the new profit sharing ratio of the partners. For this necessary cash was paid off or brought in by the partners as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.