On the life and exploits of Mahavira, 24th Jaina tirthankar.

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

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)

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.

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.

Today, business corporations across the globe are moving beyond the short-term myopic goal of profit maximization to long-term sustainability goals involving environmental, social and corporate governance goals. This is due to the growing realization that ESG factors constitute a significant source of risk for the business and can affect their financial returns. Academic research has shown that improved ESG performance has lowered risk and enhanced financial performance but results seemed to vary widely across countries. Regrettably, this subject remains largely un-researched (...) in the context of emerging economies, including India. This paper attempts to fill this much needed gap in sustainability literature in one of the largest emerging market economies, India. It empirically examines the impact of environmental, social and corporate governance performance of companies on their financial performance, in India, using panel regression models. The findings of the study indicate that good corporate ESG performance enhances financial performance. The findings of this study have important implications for investors, corporate management as well as policymakers and regulators. (shrink)

Study of impermanence based on the philosophy of Theravāda Buddhism.

Abstrak: Kekerasan dalam Alkitab boleh dikatakan merupakan sebuah topik alkitabiah yang unik dan abadi, baik dari sudut pandang akademis maupun spiritual. Orang tidak hanya perlu memahaminya untuk orang lain, tetapi juga untuk diri sendiri. Sejak Marcion di abad pertama sampai saat ini, meskipun sudah amat banyak tulisan dihasilkan, tidak pernah ada suatu solusi yang memuaskan semua pihak. Tulisan ini menawarkan sudut pandang yang jarang disentuh, yaitu sudut pandang Gereja Katolik. Membaca Alkitab sebagai orang Katolik berarti membaca dengan memperhatikan juga ajaran-ajaran (...) Gereja tentang (pokok-pokok tertentu dari) Alkitab sebagaimana terungkap dalam dokumen-dokumen resmi Gereja. Ajaran Gereja khususnya Dei Verbum artikel 11 dan 12 memuat paling tidak pemahaman akan tiga hal yang dapat membuka kemungkinan untuk memahami persoalan ini secara lebih utuh. Pokok-pokok yang dimaksud adalah soal inspirasi, paham tentang Alkitab, dan kesatuan seluruh Alkitab sebagai kunci penafsiran Alkitab dalam Gereja. Pembacaan Alkitab secara menyeluruh menunjukkan bahwa klim kekerasan dalam Alkitab adalah sebuah klim sepihak yang tidak memperhatikan keseluruhan Alkitab sebagaimana dipahami dan di terima Gereja sebagai buku iman. Kata-kata Kunci: Kekerasan dalam Alkitab, Ajaran Gereja, Dei Verbum, inspirasi, paham tentang Alkitab, kesatuan seluruh Alkitab, jenis sastra. Abstract: Violence in the Bible could be considered a unique eternal theme in the Bible, be it from academic or spiritual perspective. One needs to understand it not only for helping others, but also for himself. Since Marcion in the first century up to our time, there has been no solution which is acceptable and could satisfy everybody, notwithstanding the abundance literature on this topic. To read the Bible as Catholic means to read it employing the Church’s teachings on the Bible which are found in the official Church documents as the hermeneutical key. The teaching of the Church especially Dei Verbum 11 and 12 offers an understanding on three important points that could be useful for comprehending the topic in a more comprehensive way. Those three points are the notion of biblical inspiration, the Catholic understanding of the Bible and the unity of the Bible. They could be the key to a correct interpretation of the Bible within the Church. The holistic reading of the Bible shows that the claim of biblical violence is actually a one-sided claim that does not pay fair attention to the unity of the Bible as a whole as it is understood and accepted by the Church as the book of faith. Keywords: Violence in the Bible, Church’s official teaching, Dei Verbum, divine inspiration, notion of the Bible, the unity of the Bible, literary genre. (shrink)

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)

The consequences of foreign direct investment (FDI) for human rights protection are poorly understood. We propose that the impact of FDI varies across industries. In particular, extractive firms in the oil and mining industries go where the resources are located and are bound to such investment, which creates a status quo bias among them when it comes to supporting repressive rulers (“location-bound effect”). The same is not true for nonextractive multinational corporations (MNCs) in manufacturing or services, which can, in comparison, (...) exit problematic countries more easily. We also propose that strong democratic institutions can alleviate negative impacts of extractive FDI on human rights (“democratic safeguard effect”). Using U.S. FDI broken up into extractive and nonextractive industries in 157 host countries (1999–2015), we find support for these propositions.1 Extractive FDI is associated with more human rights abuse, but nonextractive FDI is associated with less abuse, after controlling for other factors, including concerns about endogeneity. We find also that the negative human rights impact of extractive FDI vanishes in countries where democratic institutions are stronger. Our results are robust to a range of alternative estimation techniques. (shrink)

Law as it is -- Law and morality -- Social dimensions of law -- Rights and justice.

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.

On the problems of epistemology as depicted in the Jaina canonical literature; a study.

ABSTRACTWhich emotion regulation strategy one uses in a given context can have profound affective, cognitive, and social consequences. It is therefore important to understand the determinants of emotion regulation choice. Many prior studies have examined person-specific, internal determinants of emotion regulation choice. Recently, it has become clear that external variables that are properties of the stimulus can also influence emotion regulation choice. In the present research, we consider whether reappraisal affordances, defined as the opportunities for re-interpretation of a stimulus that (...) are inherent in that stimulus, can shape individuals’ emotion regulation choices. We show that reappraisal affordances have stability across people and across time, and are confounded with emotional intensity for a standardised set of picture stimuli. Since emotional intensity has been shown to drive emotion regulation choice, we construct a context in which emotional intensity is separable from r... (shrink)

Collection of fifteen essays by international scholars examining connections between legal theory and liberty. Discusses Hayek's theory of rules and the modern state and law as a voluntary enterprise and as a knowledge process. Of use as a text and research tool for students of law, politics and philosophy. Includes references and an index. The editors lecture in law at the University of Qld.

Motor training to improve walking and balance function is a common aspect of rehabilitation following motor-incomplete spinal cord injury. Evidence suggests that moderate- to high-intensity exercise facilitates neuroplastic mechanisms that support motor skill acquisition and learning. Furthermore, enhancing corticospinal drive via transcranial direct current stimulation may augment the effects of motor training. In this pilot study, we investigated whether a brief moderate-intensity locomotor-related motor skill training circuit, with and without tDCS, improved walking and balance outcomes in persons with MISCI. In (...) addition, we examined potential differences between within-day and between-day effects of MST. Twenty-six adults with chronic MISCI, who had some walking ability, were enrolled in a 5-day double-blind, randomized study with a 3-day intervention period. Participants were assigned to an intensive locomotor MST circuit and concurrent application of either sham tDCS or active tDCS. The primary outcome was overground walking speed measured during the 10-meter walk test. Secondary outcomes included spatiotemporal gait characteristics, peak trailing limb angle, intralimb coordination, the Berg Balance Scale, and the Falls Efficacy Scale-International questionnaire. Analyses revealed a significant effect of the MST circuit, with improvements in walking speed, cadence, bilateral stride length, stronger limb TLA, weaker limb ACC, BBS, and FES-I observed in both the MST+tDCSsham and MST+tDCS groups. No differences in outcomes were observed between groups. Between-day change accounted for a greater percentage of the overall change in walking outcomes. In persons with MISCI, brief intensive MST involving a circuit of ballistic, cyclic locomotor-related skill activities improved walking outcomes, and selected strength and balance outcomes; however, concurrent application of tDCS did not further enhance the effects of MST.Clinical Trial Registration[ClinicalTrials.gov], identifier [NCT03237234]. (shrink)

It is often taken for granted that people who are predominantly unlettered inevitably have a low cultural level. The frequently used word “illiterate” does not merely signify inability to read and write but also implies a general lack of knowledge and culture. Indeed, some of the standard dictionaries mention “ignorant” as one of the meanings of the word illiterate. It is common for people belonging to modern industrial societies to look down upon the unlettered folk as uncivilized and incapable of (...) finer intellectual and aesthetic sensibilities. (shrink)

The relationship between entrepreneurship and ethics has largely been characterized as antithetical. In this article we develop a conceptual model integrating pragmatism, a philosophical approach that emphasizes experimentation and action characteristic of entrepreneurial leadership, with ethics to suggest that the two are not incompatible and that sustaining entrepreneurial leadership for value creation necessitates ethical action to build legitimacy. Case studies from the United States and India highlight the necessity of infusing pragmatism with ethics for sustainable entrepreneurial leadership.

Seminar papers; on the contribution of Rāhula Sāṅkr̥tyāyana, 1893-1963 to Buddhist philosophy and literature.

Emotion Review, Volume 14, Issue 2, Page 99-110, April 2022. Researchers often disagree as to whether emotions are largely consistent across people and over time, or whether they are variable. They also disagree as to whether emotions are initiated by appraisals, or whether they may be initiated in diverse ways. We draw upon Parallel-Distributed-Processing to offer an algorithmic account in which features of an emotion instance are bi-directionally connected to each other via conjunction units. We propose that such indirect connections (...) may be innate as well as learned. These ideas lead to the development of the Interactive Activation and Competition framework for Emotion which allows us to specify when emotions are consistent and when they are variable, as well as when they are appraisal-led and when they are input-agnostic. (shrink)

Emotion Review, Volume 14, Issue 2, Page 116-120, April 2022. To make progress related to long-standing questions related to the nature of emotion, we offer the Interactive Activation and Competition framework for Emotion. The IAC-E is not another conventional theory of emotion. Rather, it offers a neural-network-based, algorithmic account of how emotion instances and categories arise. Our approach suggests that there need not be a contradiction between instances of the same emotion being sometimes consistent and sometimes variable. Similarly, there need (...) not be a contradiction between observations of homogeneity and heterogeneity within emotion categories. (shrink)

Service-Robotic—mainly defined as “non-industrial robotics”—is identified as the next economical success story to be expected after robots have been ubiquitously implemented into industrial production lines. Under the heading of service-robotic, we found a widespread area of applications reaching from robotics in agriculture and in the public transportation system to service robots applied in private homes. We propose for our interdisciplinary perspective of technology assessment to take the human user/worker as common focus. In some cases, the user/worker is the effective subject (...) acting by means of and in cooperation with a service robot; in other cases, the user/worker might become a pure object of the respective robotic system, for example, as a patient in a hospital. In this paper, we present a comprehensive interdisciplinary framework, which allows us to scrutinize some of the most relevant applications of service robotics; we propose to combine technical, economical, legal, philosophical/ethical, and psychological perspectives in order to design a thorough and comprehensive expert-based technology assessment. This allows us to understand the potentials as well as the limits and even the threats connected with the ongoing and the planned implementation of service robots into human lifeworld—particularly of those technical systems displaying increasing grades of autonomy. (shrink)

Emotion regulation choices are known to be profoundly consequential across affective, cognitive, and social domains. Prior studies have identified two important external factors of emotion regulati...