This exploratory study investigates the manifold conceptions of the internal auditing of risk culture prevalent among four influential actors of the financial sector—regulators, normalizers, consultants, and implementers. By inductive analysis of 20 interviews and 295 documents, we illustrate a two-step interpretive scheme utilized by the four actors in their IA approaches of risk culture: defining broad goals and designing visibility schemes. The visibility schemes were tied to the demarcation, measurement, as well as the IA data collection techniques of risk culture. (...) Our results indicate two dichotomous interpretations among the four actors concerning the IA of risk culture. The first interpretation, prevalent among regulators and implementers, promotes the control of risk culture primarily through verification. The second interpretation, adopted by consultants and normalizers, promotes the control of risk culture by IA along with the empowerment of employees through training programs. Our results not only contribute to understanding IA expansions, specifically to non-tangible domains such as risk culture but also enrich the literature exploring the mechanisms different stakeholders utilize to shape weakly professionalized IA practices. (shrink)

The following are some of the entries received in the contest presented in our March, 1960 issue. The starred essays were judged as winners and were awarded $25.00 prizes.

The present book “Proceedings of the Symposia on Philosophy” edited by Late Prof. Ajit Kumar Sinha is a scholarly work, published by the Department of Philosophy, Kurukshetra University, Kurukshetra in 1966. It is collection of papers presented by eminent scholars at two symposia held at the Department of Philosophy, Kurukshetra University, Kurukshetra on 22nd and on 23rd March, 1965. The symposium "Concept of Philosophy in the mid-twentieth century" was held on March 22, 1965, and the symposium "Critique of (...) the Value-system in India during Post- independence era" was held on March 23, 1965. The ten papers included in this edited work focus on the critique of value system in India as well as the conception of philosophy in the mid-twentieth century. The present online version of this book has a great relevance in the present times as we had the print edition in a limited number. Moreover, online version can reach worldwide readers. So we are publishing this book online in its original form as it appeared in 1966. Late Prof. (Dr.) A.K.Sinha was an eminent contemporary philosopher of India and the former Chairperson of the Department of Philosophy, Kurukshetra. Under the benign guidance of Prof. Sinha, the Department reached to high mark scholarship. He also contributed near about 20 books in the field of philosophy and allied subjects. (shrink)

This article presents a novel control approach, hybrid neuro-fuzzy, for the load frequency control of a four-area interconnected power system. The advantage of this controller is that it can handle nonlinearities, and at the same time, it is faster than other existing controllers. The effectiveness of the proposed controller in increasing the damping of local and inter-area modes of oscillation is demonstrated in a four-area interconnected power system. Areas 1 and 2 consist of a thermal reheat power plant, whereas Areas (...) 3 and 4 consist of a hydropower plant. Performance evaluation is carried out by using fuzzy, artificial neural network, adaptive neuro-fuzzy inference system, and conventional proportional and integral control approaches. Four different models with different controllers are developed and simulated, and performance evaluations are carried out with said controllers. The result shows that the intelligent HNF controller has improved dynamic response and is at the same time faster than ANN, fuzzy, and conventional PI controllers. (shrink)

This book deals with the question of understanding religion and its relationship with politics in the context of developing countries. It reviews specific theories, such as modernisation theory, marxism, liberalism, hermeneutics and critical approach to explain questions related to religion and religious traditions. The book focuses on the recent attempts to theorise religion by Jurgen Habermas. It argues modernisation and orthodox Marxian theory are inadequate in understanding the recent spurt of religious phenomenon in politics. It discusses Hans-Georg Gadamer’s view to (...) show a way forward regarding dialectical hermeneutics in facilitating a dialogue between different traditions and religions. The book is of interest to students, scholars, practitioners of development, and all those who concern themselves with the questions of religion, tradition, modernity and secular well-being in developing countries such as India and beyond. (shrink)

Sustainability reporting guidelines developed by Global Reporting Initiative provide a systematic approach for the companies to report their performance on social, environmental, and economic dimensions of sustainability. This study compared the sustainability reports of leading Indian public and private sector companies. Reports were analyzed based on GRI guidelines toward their reporting on sustainability. A numerical score from 0 to 3 was assigned for each of the 84 performance indicators of the GRI 2011 guidelines based on inclusiveness of sustainability report. The (...) analysis showed that reporting on economic dimension was comparatively better as compared to social and environmental dimensions. Sampled companies did not show much difference in their reporting practices on economic performances. However, considerable difference was observed in their reporting practices on environmental and social dimensions. Reporting practices of Tata Steel were better in all dimensions of sustainability and emerged as a responsible company on sustainability reporting. (shrink)

The integration of biomedical terminologies is indispensable to the process of information integration. When terminologies are linked merely through the alignment of their leaf terms, however, differences in context and ontological structure are ignored. Making use of the SNAP and SPAN ontologies, we show how three reference domain ontologies can be integrated at a higher level, through what we shall call the OBR framework (for: Ontology of Biomedical Reality). OBR is designed to facilitate inference across the boundaries of domain ontologies (...) in anatomy, physiology and pathology. (shrink)

An increasing number of large corporations find themselves caught between two seemingly contradictory goals: satisfying investors’ expectations for progressive earnings’ growth and the stakeholders’ growing demand for ethical conduct. There is an increasing realization across geographies concerning the growing relevance of resolving this issue. The present article is a tool kit for business organizations who want to become ethically fit. The article exhibits the dilemma faced by the corporate world regarding embracing ethics in business. It attempts to establish with the (...) help of some empirical findings that on a broader canvas ethical conduct is contributory towards the bottom line growth. It also suggests that to evaluate the performance of a business the frame of reference has to be changed. Further, it offers tangible suggestions as to what business corporations ought to do in order to get ethically fit. (shrink)

Commentary on the Śabdakhaṇḍa of Tattvacintāmaṇi, work on verbal epistemology of the neo-Nyaya school in Indic philosophy.

Although ancient Greek and Indian philosophers held remarkably similar philosophical positions, the possibility of these two traditions having developed independently cannot be discounted. However, in the fifth century BCE substantial parts of Greece and India were under the Persian rule and belonged to the same political entity. It is very likely that Greeks and Indians sat together in the Persian court where translation services were provided to mitigate the language barrier. In the fourth century BCE there were Greek kingdoms for (...) more than a century in and around northwest frontiers of India paving the way for substantial political and commercial contact. Greeks like Megasthenes, Diogenes Laertius, Suidas, Porphyry, etc. testify that eminent Greek thinkers like Democritus, Pyrrho, etc. visited India and/or that Plato, Plotinus, etc. knew about or admired Indian wisdom. Some of this evidence is relatively late but cannot be dismissed in the absence of specific rebuttal; thus, Indo-Greek scholarly exchange is likely. (shrink)

We present a new road map for research on “How the Brain Got Language” that adopts an EvoDevoSocio perspective and highlights comparative neuroprimatology – the comparative study of brain, behavior and communication in extant monkeys and great apes – as providing a key grounding for hypotheses on the last common ancestor of humans and monkeys and chimpanzees and the processes which guided the evolution LCA-m → LCA-c → protohumans → H. sapiens. Such research constrains and is constrained by analysis of (...) the subsequent, primarily cultural, evolution of H. sapiens which yielded cultures involving the rich use of language. (shrink)

Indian logic is mainly devoted to the study of nyaya the logical structure of which is analogous to that of a categorical syllogism. In a nyaya it is inferred that since the probans (similar to the middle term) is pervaded by or never exists without the probandum (similar to the major term) and since the probans belongs to the inferential subject (similar to the minor term), the probandum belongs to the inferential subject. Many modern scholars hold that in early Indian (...) logic a nyaya was an analogical argument from particular to particular. We disagree. Early Nyaya works say explicitly that what deviates is a pseudo-probans; this implies that a probans is non-deviant or pervaded by the probandum and thus that a universal premise stating the pervasion of the probans by the probandum is needed. Such a universal premise is also found in articulated arguments. Further, a counterargument based on mere analogy to a nyaya based on a universal connection is viewed as a pseudo-refutation. (shrink)

For eradication of acute poverty, it is vital to factor in the human experience of it. Building social capital and networks that nurture, empower, and consistently reinforce a new shared economic identity can provide rich socioeconomic dividends. For states tackling extreme poverty at scale, building and strengthening social capital are essential public goods investments.

This Book Offers A Fresh Exposition Of The Buddhist Theory Of Meaning (Apohavada) Against The Backdrop Of Indian Linguistic Thought And Shows How This Theory Is Positioned Vis-A-Vis Current Issues And Assumptions In Language. Consists A Very Useful Glossary.