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)

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)

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

A time operator, which incorporates the idea of time as a dynamical variable, was first introduced in the context of a theory of irreversible evolution. The existence of a time operator has interesting implications in several areas of physics. Here we demonstrate a close link between the existence of the time operator for relativistic particles and the existence of an indivisible time interval or chronons for dynamical evolution. More explicitly, we consider a Klein-Gordon particle and require the existence of a (...) time operator for its evolution. We also make a natural choice of the form of the time operator which expresses it in terms of the generators of the Poincaré group. These then imply that the physical time evolution group must be the discrete subgroup Unτ (n integers) of the originally given evolution group Ut of the Klein-Gordon particle and the constant τ is given by τ=h/2mc2. This means that the requirement of the existence of a time operator implies that the time evolution cannot be followed to time intervals smaller than τ and, as such, τ emerges as a chronon for the dynamical evolution. Expecting that the same results hold for a Dirac particle also, we conclude that the so-called Zitterbewegungdoes not occur in reality. Thus, possible confirmation of the existence of chronons would result if no observableconsequence of Zitterbewegungis actually realized in nature. This calls for a search of observable consequences of the Zitterbewegungand a re-examination of their agreement (if any) with experiments. A possible consequence of Zitterbewegung,the so-called Darwin term present in the Dirac Hamiltonian in an electric field, is briefly considered. (shrink)

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

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)

Commentary on Patañjali's Yogasūtra; includes complete text.

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.

Jaina philosophical treatise, with commentary.

Contains eight essays by the late Professor G. Misra who was the first Indian philosopher to employ the rigorous methods of modern linguistic and logical analysis to understand the key doctrines of Advaita Ved?nta.

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)

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)

The behavior of Lyapunov exponents λ and dynamical entropies h, whose positivity characterizes chaotic motion, under Lorentz and Rindler transformations is studied. Under Lorentz transformations, λ and h are changed, but their positivity is preserved for chaotic systems. Under Rindler transformations, λ and h are changed in such a way..

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)

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.

This research aims to explore the relationship between corporate governance and CSR: What are the major factors that play a direct role in the establishment of this relationship? How does context and institutional background impact upon the relationship between CSR and Governance? Using in-depth semi-structured interviews from two types of governance systems in three countries over three years, this study has demonstrated that in practice, within different settings, CSR is being used both as a strategy as well as a reaction (...) to different drivers. We call this adaptive governance where governance can be defined as a flexible system of action incorporating strategic and monitoring activities that determines the way a company enacts its responsibilities to its shareholders and stakeholders and which is determined at any given time by the interrelationship of institutional drivers and behavioural norms. Governance systems and their interrelationships with CSR are demonstrated as fluid according to the national and institutional context, economic situation and industry impact. In the eyes of practitioners corporate governance includes both structural and behavioural factors as well as responsibilities and actions towards shareholders and stakeholders. Contextual factors that this research highlights to be important to the incorporation of CSR into governance include the economic environment, national governance system, regulation and soft law, shareholders, national culture, behavioural norms and industry impacts. Hypotheses on the impact of institutional contexts, industry impacts and economic situations on different types of CSR actions are proposed for further research. (shrink)

This essay examines debates over alternative ethical formulations that break from the Kantian model through contemporary fiction—Kiran Desai’s The Inheritance of Loss (2006), Kazuo Ishiguro’s Never Let Me Go (2005) and Zadie Smith’s On Beauty (2005). The essay returns to the theory, the ethics of care, put forward by Carol Gilligan in In a Different Voice (1982), which has regained significance in the context of questions surrounding care in contemporary ethical thinking. While the three novels are concerned with ideas of (...) care, beauty, justice and the tyranny of the mainstream, this essay examines particular themes in particular texts which suggest that ideas with otherwise subversive potential—like care or beauty or justice—lose their radicalism when they are incorporated within the impersonal, masculinist mainstream. Carol Gilligan’s feminine ethics of care, with its respect for the particular, is not only still important as the stimulus to thinking about alternatives to overarching ethical discourses, but it could also re-confer these concepts of care, beauty and justice their revolutionary potential. (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)