This article examines corporate social disclosures (CSD) in an African developing economy (Mauritius) as provided in the annual reports of listed companies from 2004 to 2007. Informed by the country’s social, political and economic context and legitimacy theory, we hypothesise that the extent and variety of CSD themes (social, ethics, environment and health and safety) will be enhanced post-2004 and will be influenced by profitability, size, leverage and industry affiliation. We find a significant increase in the volume and variety of (...) CSD, although information in relation to social activities remains the most prominent form of disclosure. This is in contrast to previous studies which reported on the primacy of employee disclosures in developing countries. Using a pooled regression analysis, we also observe that size does explain variations in overall CSD and social disclosures, whilst leverage is positively related to changes in environmental and health and safety disclosures. There is no profitability relationship, and the effects of industry affiliation on CSD are non-significant or contrary to expectations. Overall, we assert that legitimacy, as a strategic and managerially driven approach favouring symbolic actions, is the prevailing motivation underlying the progression of CSD in Mauritius. (shrink)

Interpretative study of Vedanta philosophy of Brahmasūtra of Bādarāyaṇa.

"In the present work at attempt has been made to point out that according to Dharmakīrti continued significance and relevance of Buddha's philosophy could be legitimately hoped to be brought out with reference to paradigmaticity of emprical [i.e., empirical] world, the problem of pain and auffering [i.e., suffering] coming to human lot and doctrine of Anattā."--Page 4.

Chiefly on spiritual life and ethics in Hinduism, as reflected in the works of Rāmadāsa, 1608-1681, Marathi saint.

We examine the key elements of board diversity (or heterogeneity) amongst listed companies operating in an emerging economy (Mauritius) and the extent to which these influence financial performance. Specifically, we ask whether there is evidence of tangible benefits in pursuing a strategy of board diversity in terms of gender-, age-, educational background and independence in a corporate context which has long been dominated by family-led and ‘closed’ boardrooms. In light of recent corporate governance developments which appear to foster greater diversity, (...) we examine data from the 2007 annual reports of all 42 companies listed on the Stock Exchange of Mauritius. We find that (i) women remain poorly represented on boards (ii) there is a relatively satisfactory level of heterogeneity in terms of educational background, age and independence in relation to developed countries. We also find significant regression coefficients for all four variables in terms of their impact on short-term performance. However, these relationships are characterised by both negative and positive impacts thereby leading to discussions on the validity of a strict heterogeneous or homogeneous board composition in the context of a developing economy. (shrink)

This exploratory study investigates firms’ implementation of a new corporate governance code in Mauritius, a developing economy. The authors rely on annual report disclosures during a four-year period. The authors analyze the level of corporate engagement with the code’s requirements, including corporate social responsibility initiatives, relative to a 2004 benchmark over the three subsequent years. The study contributes to the literature in two ways. First, it provides much needed evidence of longitudinal implementation within developing economies that exhibit, or have started (...) to exhibit, a combination of ownership and control features found in more advanced economies and characterized in the literature as an “emerging governance” model. Second, the authors develop a more comprehensive assessment of implementation using a scoring system that combines trichotomous weighting of each governance component and trichotomous rating of implementation of each component. The authors argue that this system is superior to the un-weighted, dichotomous approach typically used in the literature. The analysis of weighted assessment scores for reveals a significant implementation of the code initially after 2004; but implementation began to level off by 2007 well below maximum assignable scores. Detailed requirements regarding directors’ appraisal and training, remuneration policies and remuneration information appear to be ignored by companies through 2007. A correlation analysis of the corporate governance scores and firm-based measures shows that the association between these different variables fluctuates significantly over the implementation window. (shrink)

Prof Dr. Vaman Mahadev Kulkarni is a well-known Scholar, Teacher and Researcher in the field of Sanskrit and Prakrit Studies, especially, Poetics, Jainism and Manuscript-studies. This publicity-shy gentleman-scholar contributed his mite to the research fields from various angles. A Felicitation Volume in his honours was a long felt desideratum, in view of his solid and outstanding contributions, distinguishing him from other scholars in ways more than one.

Rett syndrome (RTT) is an X‐linked dominant neurodevelopmental disorder affecting almost exclusively girls. Although mutations in methyl‐CpG‐binding protein (MeCP2) are known to be associated with RTT, gene expression patterns are not significantly altered in MeCP2‐deficient cells. A recent study1 identified MeCP2‐mediated histone modification and formation of a higher‐order chromatin loop structure specifically associated with silent chromatin at the Dlx5–Dlx6 locus in normal cells, and its absence thereof in RTT patients. This altered expression of Dlx5 through loss of silent chromatin loop (...) formation provides a molecular mechanism underlying RTT and proposes a novel role for MeCP2 in chromatin organization and imprinting. © 2005 Wiley Periodicals, Inc. BioEssays 27:676–680, 2005. © 2005 Wiley Periodicals, Inc. (shrink)

Aphoristic work on Vedanta philosophy; Sanskrit text with French translation.

Presentation of the thesis that Chāndogyopaniṣad is the basis for Bādarāyaṇa's Brahmasūtra, aphoristic work of the Vedanta philosophy.

PurposeIf an individual has been blind since birth due to a treatable eye condition, ocular treatment is urgent. Even a brief period of visual deprivation can alter the development of the visual system. The goal of our structured scoping review was to understand how we might better support children with delayed access to ocular treatment for blinding conditions.MethodWe searched MEDLINE, Embase and Global Health for peer-reviewed publications that described the impact of early and extended bilateral visual deprivation.ResultsOf 551 reports independently (...) screened by two authors, 42 studies met our inclusion criteria. Synthesizing extracted data revealed several trends. The data suggests persistent deficits in visual acuity, contrast sensitivity, global motion, and visual-motor integration, and suspected concerns for understanding complex objects and faces. There is evidence for resilience in color perception, understanding of simple shapes, discriminating between a face and non-face, and the perception of biological motion. There is currently insufficient data about specific habilitation strategies to update low vision services, but there are several insights to guide future research in this domain.ConclusionThis summary will help guide the research and services provision to help children learn to see after early and extended blindness. (shrink)

A large number of articles have been devoted to the application of “texture synthesis” for large regions and “inpainting” algorithms for small cracks in an image. A new approach that allows the simultaneous filling in of different structures and textures is discussed in this present study. The combination of structure inpainting and patch-based texture synthesis carried out for filling and updating the target region shows additional advantages over earlier approaches. The algorithm discussed here uses the patch-based inpainting with isophote-driven patch-based (...) texture synthesis at the core. In this algorithm, once the user selects the regions to be restored, the algorithm automatically searches and fills in these regions with the best matching information surrounding them. We have assigned high priorities to the pixels on the boundary and the structure by computing data terms D, and the texture and corners are prioritized by computing the confidence C of the pixel. We also regularized and weighted the confidence of the pixels, RC, to achieve a balance of the two. The patch search area near the pixel patch to be filled is bounded for algorithm speed improvement. Patch-based filling significantly improve execution speed compared with pixel-based filling. Filling in is done in such a way that the structure information arriving at the region boundaries is propagated inside. A number of examples on real and synthetic images are used to demonstrate the effectiveness of the algorithm. Robustness with respect to the shape of the selected target region is also demonstrated. (shrink)

Silencing of tumor suppressor genes (TSGs), by DNA methylation, is well known in adult cancers. However, based on the “stem cell” theory of tumorigenesis, the early epigenetic events arising in malignant precursors remain unknown. A recent report1 demonstrates that, while pluripotent embryonic stem cells lack DNA methylation and possess a “bivalent” pattern of activating and repressive histone marks in numerous TSGs, analogous multipotent malignant cells derived from germ cell tumors (embryonic carcinoma cells) gain additional silencing modifications to those same genes. (...) These results suggest a possible mechanism by which aberrant differentiation, mediated by histone and DNA methylation, instigates tumor progression. BioEssays 29:842–845, 2007. © 2007 Wiley Periodicals, Inc. (shrink)