Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just (...) a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain. (shrink)

This paper looks at frameworks for the practice of moral and ethical values for children, drawn from Yoga and Buddhist Philosophies. Verily the purpose is to inculcate a repository of thought and behaviour through which they align moral and ethical behaviours by becoming important cogs in establishing harmony in the world that we exist. Harmony between one child and another child, harmony between children and their families, harmony between the families and larger society and harmony between society and other sentient (...) beings and life forms is what constitutes cosmic-harmony. In this sense, Confucius’ triadic cosmic-harmony and the timeless Vedic Ṛta are not merely a philosophical thought or idea envisaged in ivory towers but real-time experiencing or darsana. This is realized through disciplined individual behaviours in balancing of our purusharthas with our dharma; aligning these with a sense of universal responsibility out of care and concern for one another. This would ensure in connecting and building synergy with all that surrounds us since these practices fostering morals and ethics could also be befitting measures to counter the Anthropocene epoch’s negative geologic impact on our planet. This paper is being written from the perspective of human beings and their practice of humanism via moral and ethical behaviour. The point of departure being that humans are placed as a dominant species at the centre of our planet with unprecedented power to influence the fate of other species, the environment and the future of the quality of bio-diversity of life on earth. (shrink)

Across cultures, in most parts of the world, one come across traditions that employ unique and unusual pedagogies as skilful means to powerfully craft and re-craft our lives and in realizing the self. Using creative meaning-making, individuals evoke wholesome ideas and then motivate their personal selves to perform to them. The Vajranŕtyam or Cham is one of the unique expressions that has been employed from immemorial times to holistically convey the phenomenon of the dance form as a skilful spiritual tool. (...) While the authors recognize that other cultures too engage in spiritual dances as skilful means, here they dwell in greater length on Cham dance or the Tibetan Lama dance, which is performed in the traditional Vajrayana or Tantric schools of Buddhism in India, Bhutan, Mongolia, Nepal, and Tibet. With the advent of various contemporary influences, there is an observable change in the attitude towards the traditional, impacting its pure form. Whether it is undesirable or acceptable is a matter of reflection in another place, yet there are some observations that authors choose to share in the last section of this paper. Also, arising from several yet similar cultural influences, the purists voice accusation of dilution and warn that the traditional Cham dance may be slowly dying and morphing into tourist-friendly theatrics that is pleasing to the eye. In this paper, the authors attempt to elucidate its historical and contemporary role and place, to instigate an inquiry that hopefully provides a robust narrative, rich in value, and with a substantive interpretation from which lessons could be culled or harvested. Authors look at Vajranŕtyam in a generic wisdom-method space cutting across religious and social-cultural spaces. They also seek possible alignments and connect with science, essentially to study, explore, propagate core beneficiaries of the Dharma dance in terms of a sacred mindful and meditative art form. (shrink)

The book focuses on the status and role of social sciences in the current millennium. It critically examines the key debates on the social sciences and focuses on their ir/relevance in our times, especially in background of the changing state-market dialectics. It scrutinises knowledge politics of the global times by exploring how the neoliberal project aligns and fuses steep economic 'conditionalities' with professional cultural parameters of higher academia in order to constrain autonomy and weaken radical expressions in social science pedagogy (...) and research. Asserting that the humanistic core of social sciences has the potential to resist acts of reducing knowledge to a monochromatic form the book argues that social science stream can challenge and resist such hegemonic ambitions. It also identifies and analyses the contradictions, dilemmas, predicaments and false steps of social scientists and avoids a reductive approach based on the 'west versus non-west' binary. The volume will be of interest to scholars and researchers of the social sciences in general, and in the sociology/politics of knowledge, political theory, political sociology, and education in particular. (shrink)

Ghosh introduces the term 'plastic turn' and gives a new direction for how we can interpret and experience the turn today. By what he calls the material-aesthetic, he opens up a fresh direction in our experience and understanding of plastic through the correspondence that plastic as a material brings with the aesthetic that it inspires and figures"-.

Philip Pettit's narrative of the eclipse of republican by liberal liberty in late eighteenth-century Britain adds colour and plausibility to his analytical contrast between republican and liberal liberty. The narrative supports his argument that republicanism and liberalism can be helpfully contrasted in terms of non-domination and non- interference conceptions of liberty. While the narrative has not been scrutinized in the literature, it is in fact flawed. The flaws raise new questions about how stringent a value liberty as non-domination is and (...) what motivated the value. The flaws also raise new questions about the significance of liberty as non-interference within the very strand of liberalism that Pettit focuses upon. Finally, the article casts doubt on some aspects of Quentin Skinner's interpretation of republican liberty. (shrink)

In understanding the implicative resonance of biotech applications research and development, it is necessary to apply the intricate consonance of bioethics studies like behaviourome studies in the form of mental mapping in diverse groups of society for trying to resolve moral issues such as IPR or biosafety. Social perception analysis being the subjective domain of bioethics and related biotechnological issues are the functional epitome in ensuring benevolent biotechnological entrepreneurship development. In this pursuit studies of social genomics can ascertain the positive (...) implications of functional genomics being one of the most important fragments of science of biotechnology. The development of guidelines should be culturally sensitive in the way ethical, social and legal aspects are considered. Having a map of human ideas will enable us to reflect more diversity of ideas into policy frameworks. (shrink)

Discussions on the nature of reality between Albert Einstein and Rabindranath Tagore, Bengali poet, philosopher and Nobel laureate, have provoked interest among both physicists and philosophers since their first publication in 1930/31. This article points out their relevance to past and present debates about the meaning of quantum mechanics.

We argue that the inference of CP violation in experiments involving the K0-K0 system in weak interactions of particle physics is facilitated by the assumption of particle trajectories for the decaying particles and the decay products. A consistent explanation in terms of such trajectories is naturally incorporated within the Bohmian interpretation of quantum mechanics.

In this article we attempt to bring out some significant general aspects of what we call collapse-induced quantum nonlocal effects resulting from the use of the hypothesis of wave function collapse.

This pioneering book discusses the role of ethics in today’s fiercely competitive business environment. The author examines in detail how business ethics and values contribute to effective business practices. The book approaches this important subject from the perspective of leadership and maintains that thinking in terms of business ethics is really thinking leadership. The book illustrates how if top management has a clear focus on ethics it brings about more competitiveness, creativity, cohesion and direction in business practices. The book also (...) outlines the mechanism by which businesses can go about building an ethical and transparent organization. In a sequential manner, the author examines: The purpose and role of business The role of values, goals and the mission of business The practical steps to creating an ethical organizational culture The relationship between business ethics, productivity and profits It illustrates how ethical business practices are not only good for the bottom line, but also for employee morale and productivity. This book examines business ethics from an organizational perspective and will serve as an introductory book on business ethics for students, executives, managers and leaders. (shrink)

This project is written as a mission to separate the modern from the contemporaneous, to revisit the idea of modernity and to de-link it from superficial traits of westernization. Discussing the difference between modernization and westoxication, the book is a phenomenological treatment that is abstract and yet illustrative, when discussing issues such as affirmative action, citizenship, and development in India. This book argues that given the reality of mistaken modernity and the idealization of the past in many societies of the (...) South, it is necessary to make the case for modernity as uncompromisingly as possible. (shrink)

An intellectual biography of Max Weber which uses his most famous work, The Protestant Ethic and the Spirit of Capitalism as its starting point, with wider reference to the social, political, and religious thought of the time.

Since the conceptualization of unethical pro-organizational behavior ten years ago, scholarly interest in exploring this phenomenon has multiplied. Given a burgeoning body of empirical research, a review of unethical pro-organizational behavior literature is warranted. This study, therefore, systematically reviews the extant literature on unethical pro-organizational behavior and presents a comprehensive theory-based review of the past developments in this field. We classify previous studies based on their underlying theoretical perspectives and discuss the antecedents and consequences of unethical pro-organizational behavior in work (...) context. We also explicate the boundary conditions under which the influence of these antecedents gets accentuated or alleviated. Overall, this study synthesizes past knowledge to elucidate why, how, and when unethical pro-organizational behavior unfolds in the workplace. Finally, the gaps in the extant theorization are identified and an agenda for future research is proposed. (shrink)

This book provides a radical rethinking of the prominent Indian thinker Rabindranath Tagore, exploring how his philosophy of education relates to the ideas of Western theorists such as Kant, Plato and Aristotle. Tagore's thoughts on pedagogy, university and formal education are subjected to a fascinating critique within Ghosh's transcultural framework, referencing a wide range of thinkers across varying time periods, places, and cultures, and developing a greater sensitivity to other traditions, languages, and forms of thinking and writing. The book (...) changes the way we have so far thought about the educationist Tagore, and will be of interest to scholars and specialists of literature, Indian history, and philosophy of education. It is political, deeply philosophical and has a transcultural take on our understanding of a variety of issues relating to Tagore and to philosophy of education in general. (shrink)

In the domain of legal information retrieval, an important challenge is to compute similarity between two legal documents. Precedents play an important role in The Common Law system, where lawyers need to frequently refer to relevant prior cases. Measuring document similarity is one of the most crucial aspects of any document retrieval system which decides the speed, scalability and accuracy of the system. Text-based and network-based methods for computing similarity among case reports have already been proposed in prior works but (...) not without a few pitfalls. Since legal citation networks are generally highly disconnected, network based metrics are not suited for them. Till date, only a few text-based and predominant embedding based methods have been employed, for instance, TF-IDF based approaches, Word2Vec and Doc2Vec based approaches. We investigate the performance of 56 different methodologies for computing textual similarity across court case statements when applied on a dataset of Indian Supreme Court Cases. Among the 56 different methods, thirty are adaptations of existing methods and twenty-six are our proposed methods. The methods studied include models such as BERT and Law2Vec. It is observed that the more traditional methods that rely on a bag-of-words representation performs better than the more advanced context-aware methods for computing document-level similarity. Finally we nominate, via empirical validation, five of our best performing methods as appropriate for measuring similarity between case reports. Among these five, two are adaptations of existing methods and the other three are our proposed methods. (shrink)

On Indic philosophy in the light of Buddhism; transcript of author's lectures; includes bibliography of the author.

When agents know a protocol, this leads them to have expectations about future observations. Agents can update their knowledge by matching their actual observations with the expected ones. They eliminate states where they do not match. In this paper, we study how agents perceive protocols that are not commonly known, and propose a semantics-driven logical framework to reason about knowledge in such scenarios. In particular, we introduce the notion of epistemic expectation models and a propositional dynamic logic-style epistemic logic for (...) reasoning about knowledge via matching agentsÊ expectations to their observations. It is shown how epistemic expectation models can be obtained from epistemic protocols. Furthermore, a characterization is presented of the effective equivalence of epistemic protocols. We introduce a new logic that incorporates updates of protocols and that can model reasoning about knowledge and observations. Finally, the framework is extended to incorporate fact-changing actions, and a worked-out example is given. © 2013 Elsevier B.V. (shrink)

Atish R. Ghosh is Chief of the Policy Review Division of the Policy Development and Review Department of the International Monetary Fund.

fusion theory challenges efforts to see theory as inhibiting by presenting an approach that is innovative, eclectic, and subtle in order to draw out competing and constellating ideas and opinions. This collected volume of essays examines fusion theory and demonstrates how the theory can be applied to the reading of various works of Indian English novelists.

This paper is about the uses of language which the Oxford philosopher of language, J.L. Austin excluded from theoretical consideration in his William James Lectures delivered in 1955 and posthumously published as How to Do Things with Words. Uses of language, such as dramatic, poetic or comedic, are said by Austin to be non-serious, deviant and parasitic upon the everyday normal ordinary language. This leaves literature out of consideration as an etiolation. Derrida, who is not merely a trained philosopher but (...) also one of the finest literary critics of our day, fails to agree with Austin. In his “Signature, Event, Context”, and Limited Inc, he criticizes Austin of “totalization” and “idealization” of the norm or the standard; his inability to see that the parasitic is necessarily inbuilt in the standard. This paper is an attempt at seeing how far Derrida is justified in his critique as there is much that is common between his and Austin’s approaches towards language. (shrink)