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.

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)

Unpublished writing on Jaina doctrines, philosophy, rituals, tirthankars, Gujarati Jain poets and their works.

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)

The modern abundance and prominence of data has led to the development of “data science” as a new field of enquiry, along with a body of epistemological reflections upon its foundations, methods, and consequences. This article provides a systematic analysis and critical review of significant open problems and debates in the epistemology of data science. We propose a partition of the epistemology of data science into the following five domains: (i) the constitution of data science; (ii) the kind of enquiry (...) that it identifies; (iii) the kinds of knowledge that data science generates; (iv) the nature and epistemological significance of “black box” problems; and (v) the relationship between data science and the philosophy of science more generally. (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 main purpose of this article is to broaden U.S. scholars' awareness of the similarities and differences of gender literature in another part of the world. In providing this partial review of gender scholarship in India, the authors hope to foster critical reflection on the inequities of global knowledge production and consumption and the role of U.S. academic institutions and scholars in this project. The article is written not by scholars who are based in India but by those who are (...) based in U.S. academies. Given their location, linguistic and cultural competencies, and scholarly expertise, the review, at best, can be described as a glimpse of gender scholarship in India. The four sections of this article feature theoretical and methodological issues, the women's movement, and violence against women in India. (shrink)

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)

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

Modern Indian nationalist thought has dealt with political ideas such as freedom, equality, liberty, democracy, so on and so forth. The idea of freedom received enough attention on the part of most of the modern Indian political thinkers. However, the idea of freedom as envisaged by the nationalist thinkers did not receive positive response from the other stream of modern Indian thought. Dalit-Bahujan political thinkers questioned the narration of freedom as propagated by the nationalist thinkers. Nationalist thinkers aspired for universal (...) values and at the same time reaffirmed ancient religious principles. Such effort was questioned and doubted by the other thinkers of modern India. Thus, one can find different narrations of freedom, such as social, economic and political. The social categories such as caste, class and gender became bases for their narration on the idea of freedom. The ideas and arguments of B. G. Tilak, M. K. Gandhi, Pandita Ramabai, Jyotiba Phule, B. R. Ambedkar E. M. S. Namboodripad and others would help in larger understanding of the idea of freedom. (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)

This essay responds to Donna J. Haraway's (2016) provocation to ‘stay with the trouble’ of learning to live well with nonhumans as kin, through practice-based approaches to learning to care for nonhuman others. The cases examine the promotion of care for trees through mobile game apps for forest conservation, and kinship relations with city farm animals in Kentish Town, London. The cases are analysed with a view to how they articulate care practices as a means of making kin. Two concepts (...) are proposed, ‘learning from’ and ‘facing’ the Other, which are thickened through discussions of how caring takes place in each case in relation to a particular category of nonhuman other: animated tree and urban farm animal. Thus while attendant to situations of care involving a specific nonhuman subject, the cases also broker thinking on learning from and facing (the) other kinds of trees and animals, and the interspecies dynamics of which they are a part. The intersectional implications of the practice sites and participants are elaborated, to complexify and affirm situated but also reflexive approaches to caring. In doing this, the authors attend to their own positionalities, seeking to diversify Western-based ecofeminist engagements with caring, while asking what their research can do for the nonhuman other. They formulate and apply a collaborative methodological approach to the case studies, developed through cultivating attentiveness to the nonhuman subject of research. The authors consider in particular how attentiveness to the nonhuman other can facilitate practices of knowing that further a non-anthropocentric and non-innocent ethic of caring. By further interconnecting situations of caring for nonhuman animals and plants, the authors advocate for practices of care that antagonise how species boundaries are drawn and explore the implications for learning to care for nonhumans as kin. (shrink)