The document discusses four different quotients - Material Quotient (MQ), Intelligence Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ). It states that MQ is related to food and comfort, IQ is related to thinking, reasoning and intellect, EQ is related to emotions and self-awareness, and SQ is related to philosophy, service and devotion.

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24. M.Q. = Material Quotient
I.Q. = Intelligence Quotient
E.Q. = Emotional Quotient
S.Q. = Spiritual Quotient
M.Q. saMtauilata Aahar, inayaimata
I.Q. tak-xsaMgataivacaar ,manana,i
E.Q. icaMtanaSaIla mana, AiQaYzana
S.Q. samaipa-ta Baavanaa,saovaa ha