Introduction:
In the lesson 'The Little Girl', the statement "Cruel and harsh attitude is not enough to inculcate values and discipline among the children" holds true. The story revolves around a poor little girl who is forced to sell matches on the streets by her abusive father. However, despite the harsh treatment, it is evident that such an approach fails to effectively instill values and discipline in the child.

Ineffectiveness of Cruel and Harsh Attitude:
1. No positive reinforcement: By being cruel and harsh, the father fails to provide any positive reinforcement or motivation to the little girl. Instead of nurturing her, he further demoralizes her, making her feel worthless and unloved.

2. Fear and resentment: The constant cruelty and harshness instill fear and resentment in the little girl's heart. She is terrified of her father and the consequences she may face if she fails to sell enough matches. This fear prevents her from learning in a conducive environment and hampers her emotional well-being.

3. Lack of guidance: The father's cruel attitude leaves the little girl without proper guidance. Instead of teaching her important values, he focuses solely on exploiting her for financial gain. As a result, she lacks the necessary guidance to differentiate between right and wrong, leading to a lack of discipline.

The Importance of Love and Care:
1. Emotional support: Love and care play a crucial role in a child's development. When children receive love and care from their parents or guardians, they feel secure and valued. This emotional support enhances their self-esteem and encourages them to become responsible individuals.

2. Positive role model: Children learn values and discipline by observing the behavior of their parents or guardians. If they witness love, kindness, and compassion, they are more likely to internalize and adopt these qualities. A positive role model guides them towards making ethical choices and behaving in a disciplined manner.

3. Effective communication: A caring and understanding environment fosters open communication between parents and children. This allows the child to express their thoughts, concerns, and questions without fear of harsh consequences. Such communication creates a foundation for teaching values and discipline effectively.

Conclusion:
In conclusion, the lesson 'The Little Girl' highlights the inefficiency of a cruel and harsh attitude in instilling values and discipline in children. Love, care, positive reinforcement, and effective guidance are essential to shape a child's character. By providing emotional support, being positive role models, and fostering open communication, parents and guardians can effectively inculcate values and discipline in children.