The various forms of accounting practice have a long history. However, the focus of historical accounting scholarship examining premodern times has tended to be the genesis of double-entry book-keeping techniques. In particular, very few scholars have examined influences on the adoption of management accounting techniques in the ancient periods of India’s long history. We respond to this lacuna by examining management accounting at an organizational level within an ancient and economically successful society, namely the Mauryan period. The aim is to (...) explore management accounting practices implicated in the enforcement of economic and ethical behavior in the daily lives of Mauryan organizational actors. Drawing on a translation of original records in the form of a collection of texts known as the Arthasastra, this paper explores the intended uses of management accounting and, in particular, controls to persuade organizational actors to adapt the values and norms of wealth generation within the boundaries of socially acceptable roles. Our contribution is to highlight the society-oriented role of management accounting within Mauryan organizations. (shrink)

Hindu cosmology in Sankhya philosophy and Kashmir Saivism; a study.

On the philosophical and educational ideas of Acharya Narendradeva, 1889-1956, Indian educationist and social reformer.

Treatise, with Sanskrit commentary on Jaina philosophy.

Description: 'Religion is a doing and doing what is moral'. In Buddhism, particularly, there is such a great emphasis on moral doing that is very often designated as an 'ethical religion' (silaparaka dharma). The present work seeks to study Buddhist ethics as a development process not only in terms of inner dynamics of Buddhism inherent in its doctrinal and ethical formulations but also in terms of its response to various historical compulsions which motivated its followers to introduce in its general (...) framework novelties of forms and expressions. It is hoped that such an approach would lead to a greater appreciation of Buddhist ethics both as an emergent of a unique spiritual vision and a social force. The book which is divided in six chapters cover the entire range of Buddhist development in India. The work is novel both in its approach and treatment of the subject. It studies conceptual formulations in their proper historical contexts. Modern debates on various ethical problems have been taken into account to bring about greater clarity in discussions. (shrink)

Commentary on Patañjali's Yogasūtra; includes complete text.

Study of logic with reference to Tarkabhāṣā of Keśavamiśra, 13th cent.

Study of the Buddhist philosophy as presented in Kumārila Bhaṭṭa's Ślokavārttika, 7th century exegesis of Śabarasvāmī's Mīmāṃsābhāṣya, commentary on Jaimini's Mīmāṃsāsūtra.

Jaina philosophical treatise, with commentary.

The polarity of light and dark in the treatment of the Newtonian spectrum and the inverse spectrum is studied further and the validity of heterogeneity of light and darkness in relation to Goethe’s views is examined. In order to clarify the reality of the “darkness rays”, theexperimentum crucisis re-evaluated. It is shown that the commonly accepted analysis contains assumptions in the choice of the spectrum and background, which mask the inherent dynamic of the spectrum. The relation between colour and wavelength (...) is re-examined with respect to the immutability and specific refrangibility of colour. It is then shown that both these properties are approximations that apply under the specific conditions that have later become standardized in spectroscopy, leading to a consensus regarding the relation of wavelength to colours of one particular spectrum. This consensus has resulted in the study of colour diverging into spectroscopy and colour physiology. As an alternative, the basis of the dichotomy postulated by Müller is studied, leading to the realization that the resolution of this dichotomy was begun by Goethe with the idea of turbidity. A further study shows that turbidity resolves the apparent incompatibility of light and dark. (shrink)

A large amount of data is maintained in every Social networking sites.The total data constantly gathered on these sites make it difficult for methods like use of field agents, clipping services and ad-hoc research to maintain social media data. This paper discusses the previous research on sentiment analysis.

Recent scholarship on gender and the state suggests that women's agency has been critical to the formation of welfare policy. Yet, nations with strong, mobilized feminist movements do not necessarily develop the most supportive welfare policies. By historically analyzing the emergence of British and French family allowance policy, the author suggests that the key to this conundrum lies in the interaction between women's movements and the value given to women's paid and unpaid labor. Woman-friendly state policy requires an active women's (...) movement and ideologies valuing women's paid and unpaid labor. In addition, women's movements must be able and willing to strategically use those ideologies to pursue their goals. (shrink)

Social media sites offer a huge data about our everyday life, thoughts, feelings and reflecting what the users want and like. Since user behavior on OSNS is a mirror image of actions in the real world, scholars have to investigate the use SM to prediction, making forecasts about our daily life. This paper provide an overview of different commonly used social media and application of their data analysis.

Bangladesh continues to experience stubbornly high levels of rural malnutrition amid steady economic growth and poverty reduction. The policy response to tackling malnutrition shows an overwhelmingly technocratic bias, which depoliticizes the broader question of how the agro-food regime is structured. Taking an agrarian and human rights-based approach, this paper argues that rural malnutrition must be analyzed as symptomatic of a deepening agrarian crisis in which the obsession with productivity increases and commercialization overrides people’s democratic right to culturally appropriate, good, nutritious (...) food. Using qualitative insights from a case study of three villages, this research illustrates how agricultural modernization and commercialization reproduce rural malnutrition by degrading local biodiversity and the rural poor’s access to nutrient-rich diets. In so doing, it undermines the official discourse’s simplistic and literal reading of malnutrition as a pathological health condition resulting from the mere absence of certain micronutrients in the human body, and thus questions the adequacy of the proposed solutions. Instead, this research suggests that solving malnutrition in large part involves facilitating the rural poor’s access to nutritious diets through democratizing and reorganizing the agriculture sector in a manner that is eco-friendly and unconstrained by market imperatives. It cautiously advances agroecology and food sovereignty as possible alternatives, while recognizing that overcoming the challenges agrarian class conflict, gender disparity and urban–rural divide pose would not be easy. (shrink)

With the end of the Cold War, political and ideological competition has decreased as a stated reason for space exploration. The possibility of establishing a settlement on Mars is being seriously evaluated by state and commercial space agencies, which includes objectives to expand human civilization and ensure the continuity of the human species. The technological challenges associated with space settlement continue to receive significant attention, but the success of space settlement will also depend on other human factors. This study presents (...) a high-level overview of some potential issues that could arise with the development of a permanent populationand a space economyon Mars. This study highlights some of the anticipated problems of overnance, trade, production, and proliferation that will need pragmatic solutions to ensure the sustainability of a martian settlement. This paper is intended to instigate further discussion and research regarding human and economic factors that could enable or constrain future settlements on Mars. (shrink)

This volume showcases key contemporary developments in Indian psychology. Psychology in India, being largely an Euro-American transplant, tends to be imitative. Written by eminent psychologists, teachers, young scholars, and practitioners from the field, the contributors voice the legitimate concerns of a culturally responsive psychology. The book also clearly emphasizes that contemporary research has moved beyond traditional thinking in terms of methodology, theory, and application. The chapters include discussions on conceptual foundation, methodological perspectives, perspectives on self and identity, human development and (...) social processes, health and wellbeing, and emerging concerns in the field of psychology. (shrink)

ABOUT THE BOOK:Sri Aurobindo has developed an original system of the Vedanta called Integral Advaitism. This book gives a systematic, thorough and authentic exposition of his thought. The fundamental and living issues, namely, the concept of the Absol.

The present paper investigates investor decision-making from a psychological standpoint and explores the role of consciousness and mindfulness on investors’ analytical ability and investment efficacy. A comprehensive survey instrument including sub-scales of different behavioural constructs is administered to 222 individual investors. We find evidence supporting the positive influence of cognitive capability on investment efficacy. The findings also suggest that mindfulness reliably mediates consciousness to cause an effect on cognitive capability. Higher cognitive capability will manifest in the form of detailed analysis (...) and interpretation of available information and improve stock selection, asset allocation, and market timing, thus increasing investment efficacy. A mindful investor can mitigate negative stimuli, emotional turmoil, dilemmas and distress in stock trading in a far more superior way to mediate consciousness for higher cognitive capability. The implications of the study indicate that consciousness and mindfulness-based interventions may facilitate making the investors stronger to manage difficult times and perform a careful rational assessment to eventually become successful investors. (shrink)

Commentary on Judith Shklar's skepticism has ranged from the claim that it was not the central characteristic of her thought to the argument that it seriously hobbled her thinking about justice. In fact Shklar's uniqueness as a thinker resides precisely in the fact that she combined a sweeping skepticism with a strong commitment to liberal justice. Skepticism interacted with her liberal moral commitments to inspire her account of injustice, without which her views about justice are impossible to grasp. Shklar's skepticism (...) produced her laser-like focus on sources of injustice and oppression for the individual, whom she perceived to be potentially threatened no less by tribe, nation, family, or a democratic citizens' community than by the state itself. It produced not only her highly original insights into the inadequacy of all existing models of justice, but also her subtle yet concerted effort to render democracy safe for liberalism in political theory while at the same make liberalism more egalitarian. (shrink)

Articles on the fundamentals of Sankhya philosophy.