Motivated by a large literature on how firm-specific resources drive firm performance, we propose and find that heterogeneity in investor optimism regarding firm-specific attributes plays a very important role in influencing the managerial propensity to manipulate financial statements. When firm-level investor optimism is moderate, the incidence of accounting misconduct increases, but it decreases when investors are highly optimistic. Further, market reaction to the announcement of financial restatements is more negative when investors held more optimistic firm-specific beliefs at the time of (...) initial misstatement. These findings are robust to alternative firm-specific optimism measures linked to analysts, general investors and unsophisticated individual investors, controls for market-wide consumer sentiment unexplained by macroeconomic factors, economy-wide and industry-level optimism, potential selection bias and reverse causality. Our analysis highlights the importance of firm-level investor optimism in predicting, preventing and detecting accounting misconduct. (shrink)

ABSTRACT The emergence of the coronavirus disease 2019 pandemic has wide-ranging implications for the field of professional psychology. As clinical practice has rapidly adapted to ensure continuity of care, doctoral students have encountered unique opportunities for ethics-related competency development across practicum training settings. This article discusses the relevant American Psychological Association Ethics Code standards and additional ethical considerations facing trainees as they navigate their foundational clinical experiences and develop as professional psychologists in light of a pandemic.

Medical ethics in the Indian context is closely related to indigenous classical and folk traditions. This article traces the history of Indian conceptions of ethics and medicine, with an emphasis on the Hindu tradition. Classical Ayurvedic texts including Carakasamhita and Susrutasamhita provide foundational assumptions about the body, the self, and gunas, which provide the underpinnings for the ethical system. Karma, the notion that every action has consequences, provides a foundation for medical morality. Conception, prolongation of one's blood-line is an important (...) ethical aim of life. Thus a wide range of practices to further conception are acceptable. Abortion is a more complex matter ethically. At the end of life death is viewed in the context of passage to another life. Death is a relief from suffering to be coped with by the thought of an eternal atman or rebirth. Keywords: India, Hindu, karma, conception, death CiteULike Connotea Del.icio.us What's this? (shrink)

Classical Sanskrit work, with English and Sanskrit commentaries, on non-dualistic (Advaita) Vedanta philosophy.

India’s energy demand is predicted to rise by 135% within a span of 20 years. Coping up with surging energy demands requires several reforms in both renewable and non-renewable sectors. Factors such as rising population, reduction in the cost of renewable energy technology and their effect on the nation’s GDP, can make policy making a herculean task and the justification for such policies, quite opaque to the public. Artificial Intelligence technology can help decision makers to quickly draw conclusions from voluminous (...) datasets under different heads. However, AI results need to be post-processed so that they are easily understood by the layperson. This paper focuses on using Sankey diagrams as a post-processing tool for AI systems. Policy formulation often requires an overall assessment of energy sources, production pathways, end used destinations and wastage encountered—these can be easily visualized with a Sankey diagram. For this work, a Sankey protocol was written out in a form where a prompt asks the user to supply information through a spreadsheet interfaced with a customized mobile app—a first anywhere in the subcontinent. India’s mobile sector is vibrant, and the paper presents a enabling the user to have a handle on the dynamics of energy distribution locally. The app gives an instant feel of the apportioned energy across grids, the projected changes for the next decade, the efficiency and feasibility of each sector and lastly a telling visual representation showing the main strengths and weaknesses in the energy sector. (shrink)

On classic Hindu Yoga philosophy; a study.

This book concerns clinical psychology, but it is most concerned with the world outside the clinic. That world—where culture, history, and economy are found—radically impacts the public’s mental health. However these worldly considerations often do not feature centrally in the science and practice of clinical psychology, a subfield of psychology seemingly dedicated to mental health. Desai offers a corrective by travelling out of the clinic and into the world, exploring ideas, movements, and thinkers that help broaden our approach to (...) well-being, by situating it within its cultural, historical, and sociopolitical contexts. The book aims to be an intercultural journey itself—encountering Buddhism, phenomenology, Edmund Husserl, Mahatma Gandhi, and Rev. Dr. Martin Luther King, Jr. along the way. Featuring a Foreword by Jeffrey Sachs, the book positions pressing matters such as social justice, racial justice, and environmental justice as integral components of good mental health work. The book will be of interest to readers interested in cultural and community approaches to psychological science and practice. (shrink)

Résumé En Afrique du Sud, de nouveaux mouvements communautaires, où dominent les femmes, les jeunes, les pauvres, où tout le monde participe, sont apparus depuis la fin de l’apartheid. Ils luttent contre l’ANC, refusent de payer les services publics pour compenser les diminutions d’allocations, essaient d’inventer de nouveaux services. Les anciens militants de la libération nationale sont forcés de revoir leurs alliances et de se fondre dans ce mouvement horizontal. L’histoire est réécrite, hors des compromis que les luttes pour l’indépendance (...) avaient faits avec le colonisateur. Il s’agit de lutter contre les politiques imposées par la Banque mondiale et le Fonds monétaire international et, concrètement, contre les expulsions de logement et contre la privatisation des services et des espaces urbains. La communauté a cessé de croire en l’État, dans la figure du père. Alors les gens remplissent les logements vides comme ils l’entendent, avec qui ils veulent, brouillent la frontière entre légal et illégal. Ils s’inspirent de la lutte des piqueteros en Argentine et de ce qu’ils ont entendu de Seattle. (shrink)

The World Social Forum —a global gathering of social movements and a process of global change—has come to signify the global justice movements. Since its inception in 2001 in Brazil it has traveled across the Global South, with the 2016 WSF in Montreal. As the WSF has traveled across the world, it has reflected the particular geographies and histories of movement politics in each place. Yet everywhere it has demonstrated what I have called the gendered geographies of struggle. By gendered (...) geographies I mean the epistemic, spatial, and praxis divisions along gender lines evident in the marginalizing of feminist insights about the global political economy and global justice; low representation of women activists in public plenaries and private decision-making structures; and outsourcing of gender issues to women’s activists and movements. Without addressing these gendered geographies, I argue, there can be no global justice. (shrink)

With some exceptions, feminist scholars have written either about gender and globalizations or about transnational feminisms but rarely examined the relationship between them. In this essay, the author wants to reflect on this relationship to highlight how they have shaped each other. She suggests that feminisms are important force-shaping globalizations. At the same time, the relationship between them is fraught and in some instances has furthered inequalities among feminists. But this does not preclude other possibilities as is evident in the (...) work of feminists around the world. (shrink)

Compilation of lectures delivered on the works of Yaśovijaya, 1624-1688, Jaina philosopher.

BackgroundCommunity engagement in research has gained momentum as an approach to improving research, to helping ensure that community concerns are taken into account, and to informing ethical decision-making when research is conducted in contexts of vulnerability. However, guidelines and scholarship regarding community engagement are arguably unsettled, making it difficult to implement and evaluate.DiscussionWe describe normative guidelines on community engagement that have been offered by national and international bodies in the context of HIV-related research, which set the stage for similar work (...) in other health related research. Next, we review the scholarly literature regarding community engagement, outlining the diverse ethical goals ascribed to it. We then discuss practical guidelines that have been issued regarding community engagement. There is a lack of consensus regarding the ethical goals and approaches for community engagement, and an associated lack of indicators and metrics for evaluating success in achieving stated goals. To address these gaps we outline a framework for developing indicators for evaluating the contribution of community engagement to ethical goals in health research.SummaryThere is a critical need to enhance efforts in evaluating community engagement to ensure that the work on the ground reflects the intentions expressed in the guidelines, and to investigate the contribution of specific community engagement practices for making research responsive to community needs and concerns. Evaluation mechanisms should be built into community engagement practices to guide best practices in community engagement and their replication across diverse health research settings. (shrink)

AbstractIn her article from 2019, Fleur Johns describes a change: from a style of development work marked by a propensity for ‘planning’, to one marked by a propensity for ‘prototyping’. Our project in this paper is to propose a modest shift in perspective. Where Johns traces a transition from old to new styles, we emphasise the enduring links between planning and prototyping, such that both styles are best understood through their ongoing relationships and entanglements. Returning to Pulse Lab Jakarta (PLJ), (...) the site of Johns’ initial inquiry, we offer a reinterpretation of what might be novel about PLJ for development practice. Our claim is that to understand the particular intervention that PLJ represents, and the new modes of practice it produces, it may be helpful to understand PLJ's work in the manner of a ‘modular’ attachment to existing development apparatuses, that combines big data analytics with design thinking. We then develop some reflections and speculations on the forms and novelty of PLJ in light of our redescription of its work in the language of modularity. (shrink)

_In today's hyperconnected world, global supply chains underpin international trade and economic prosperity. However, these complex networks are inherently vulnerable to disruptions, exposing businesses and societies to significant risks. This article delves into the concept of global supply chain resilience, exploring its importance, key principles, and practical risk management strategies. Drawing upon diverse perspectives from social sciences, it analyzes the economic, political, and environmental factors that contribute to supply chain fragility, highlighting the need for multi-faceted approaches to building resilience._.

Das Denken des Advaita und des Tantra führt auf je eigenem Wege zur Wahrheit vom Eins-Seienden und zielt damit auf jene Einsicht ab, die den Menschen dazu befähigt, aus ihr heraus zu handeln. Getragen wird der Erkenntnisweg vom individuellen Leib. Der Leib rückt ins Zentrum als Mittel zur Einsicht sowie als unmittelbarer Bezugspunkt des Handelns des Individuums: Metaphysik steht in0enger Beziehung mit Moralität. Man darf, mit anderen Worten, von "embodied cognition" reden, die jedoch auf einem kontrollierbaren Weg, den die Meditation (...) vorgibt, zu vollziehen ist. Dieser Gedankengang wird in Auseinandersetzung mit den Vorsokratikern, Platon und Aristoteles entwickelt."-Back cover. (shrink)

Organizations have increasingly relied on team-based reward systems to boost productivity and foster collaboration. Drawing on the literature on ethics and justice as well as appraisal theories of emotion, we examine how team-based reward systems can have an insidious side effect: They increase the likelihood that employees remain silent when observing a team member engage in unethical behavior. Across four studies adopting different methods, measures, and samples, we found consistent evidence that people are less likely to report (i.e., speak up (...) or provide anonymous feedback about) a team member’s unethical behavior in team-based than in individual-based reward systems. Furthermore, our research reveals that this effect is primarily driven by a decrease in the experience of moral anger, which subsequently leads to a decreased likelihood of reporting unethical behavior when it benefits the team rather than the individual. We do not find support for perceived indirect benefit or envy as alternative explanations, suggesting that the decision to report a team member’s unethical behavior is not driven by calculative and selfish motives, but by moral motives. Finally, we establish that the effect is contingent on the observer and the perpetrator being members of the same team; it dissipates when the observer and the perpetrator are part of different teams. Our work contributes to research on reward systems and business ethics and provides practical implications for human resource practices. (shrink)

The view in intercultural philosophy that there is philosophy in all cultures, does not hold in relation to Indian thought. Since modern times a vibrant Indian philosophical tradition has been lacking. Against the background of a reconstruction of the logic of negation in the classical texts of Indian thought, the essay asks for the causes of the end of this philosophical tradition. It shows that its causes can be found in a dialectic of the self-repeal of reason and in the (...) dependence of Indian philosophical thinking upon religious tradition. (shrink)

There is considerable evidence that language comprehenders derive lexical‐semantic meaning by mentally simulating perceptual and motor attributes of described events. However, the nature of these simulations—including the level of detail that is incorporated and contexts under which simulations occur—is not well understood. Here, we examine the effects of first‐ versus third‐person perspective on mental simulations during sentence comprehension. First‐person sentences describing physical transfer towards or away from the body (e.g., “You threw the microphone,” “You caught the microphone”) modulated response latencies (...) when responses were made along a front‐back axis, consistent with the action‐sentence compatibility effect (ACE). This effect was not observed for third‐person sentences (“He threw the microphone,” “He caught the microphone”). The ACE was observed when making responses along a left‐right axis for third‐person, but not first‐person sentences. Abstract sentences (e.g., “He heard the message”) did not show an ACE along either axis. These results show that perspective is a detail that is simulated during action sentence comprehension, and that motoric activations are flexible and affected by the pronominal perspective used in the sentence. (shrink)