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)

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

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.

Hegel's Eurocentrism has become something of an elephant in the room, too obvious to merit discussion. The secondary literature on Hegel often concedes that many of Hegel's comments about the Orient are misguided and uninformed, and then declares that such remarks are of no consequence to his philosophy. However, recently, some scholars have contended that Hegel's view of freedom is fundamentally connected to his negative vision of the Orient and Africa. For example, Alison Stone asserts that Hegel's idea of freedom (...) is premised on his Eurocentrism and colonialism. Drawing on Peter Sahota's essay on Hegel and Hinduism, she argues that Hegel's idea of freedom as liberation from nature tends to exclude non-Western conceptions of freedom. If Stone's contention is true, there would be no way to, as she puts it, save Hegel from himself. I argue that we can move some way towards rescuing Hegel by noting how scholars from modern Asia incorporated some of Hegel's ideas to struggle against Eurocentrism. This essay will read Hegel's comments on the Orient in light of his larger philosophy and then examine how Japanese scholars, specifically Okakura Tenshin (1863–1913) construct what could be called a Hegel-inspired defense of the concept of Asia or the Orient. I claim that if one understands the excesses of Western life to be linked to a vision of freedom based merely on self-interest and pleasure, when scholars and activists from Asia question Western culture, they actually follow Hegel's insights. Okakura, who studied Hegel in college, rethought Asia as overcoming the abstract individualist freedom of the West and replacing it a more holistic, and partially, Hegelian form of freedom. (shrink)

Central to Kuhn's notion of incommensurability are the ideas of meaning variance and lexicon, and the impossibility of translation of terms across different theories. Such a notion of incommensurability is based on a particular understanding of what a scientific language is. In this paper we first attempt to understand this notion of scientific language in the context of incommensurability. We consider the consequences of the essential multisemiotic character of scientific theories and show how this leads to even a single theory (...) being potentially 'internally incommensurable'. We then discuss Kuhn's lexicon-based approach to incommensurability and the problems associated with it. Finally we argue that this approach by Kuhn has interesting overlaps with the problem of meaning associated with multisemiosis, particularly the challenge of understanding the process of symbolization in scientific theories. (shrink)

Drawing on a wide range of texts and using an interdisciplinary approach, this volume shows how Chinese and Japanese intellectuals mobilized the past to create a better future. It is especially significant today given a world where, amidst tensions within Asia and the rise of China, East Asian intellectuals and governments constantly find new political meanings in their traditions. The essays illuminate how throughout Chinese and Japanese history, thinkers constantly weaved together nationalism, internationalism and a politics of time. This volume (...) explores a broad range of subjects such as premodern and early modern attempts to conjure a politics of Confucianism, twentieth century Japanese Marxist interpretations of Buddhism and Japanese and Chinese endeavors to imagine a new world order. In sum, this book shows us why understanding East Asian pasts are essential to making sense of ideological trends in contemporary China and Japan. For example, without understanding Confucianism and how modern intellectuals in China grappled with this body of thought, we would be unable to make sense of the Chinese government's current promotion of the Chinese classics. This book will interest students and scholars of political science, history and Asian Studies, sociology and philosophy. (shrink)

Study of Tārkikarakṣā of Varadarāja Miśra, 11th cent., work on Nyaya and Vaiśeṣika philosophy.

Treatise, with Sanskrit commentary on Jaina philosophy.

Jaina philosophical treatise, with commentary.

The polarity of light and dark in the treatment of the Newtonian spectrum and the inverse spectrum is studied further and the validity of heterogeneity of light and darkness in relation to Goethe’s views is examined. In order to clarify the reality of the “darkness rays”, theexperimentum crucisis re-evaluated. It is shown that the commonly accepted analysis contains assumptions in the choice of the spectrum and background, which mask the inherent dynamic of the spectrum. The relation between colour and wavelength (...) is re-examined with respect to the immutability and specific refrangibility of colour. It is then shown that both these properties are approximations that apply under the specific conditions that have later become standardized in spectroscopy, leading to a consensus regarding the relation of wavelength to colours of one particular spectrum. This consensus has resulted in the study of colour diverging into spectroscopy and colour physiology. As an alternative, the basis of the dichotomy postulated by Müller is studied, leading to the realization that the resolution of this dichotomy was begun by Goethe with the idea of turbidity. A further study shows that turbidity resolves the apparent incompatibility of light and dark. (shrink)

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.

This article describes how the COVID-19 pandemic has forced the higher education institutes in developing nations like India to relook at pedagogical approaches. Due to government imposing nationwide lockdown, higher educational institutes were quickly adopting to imbibe online learning medium. This research takes a qualitative thematic analytical approach to explore the facilitators and challenges to online learning from the perspectives of both learners and educators in higher education institutes. We have specifically explored the ethical and social concerns related to online (...) learning and the possible solution for the same. (shrink)

Treatise, with autocommentary on Jaina philosophy.

Collection of Prakaraṇa text on the philosophy of Śvetambara, Jaina sect.

Work, with auto commentary on Jaina philosophy.

Though full of promise, Big Data research success is often contingent on access to the newest, most advanced, and often expensive hardware systems and the expertise needed to build and implement such systems. As a result, the accessibility of the growing number of Big Data-capable technology solutions has often been the preserve of business analytics. Pay as you store/process services like Amazon Web Services have opened up possibilities for smaller scale Big Data projects. There is high demand for this type (...) of research in the digital humanities and digital sociology, for example. However, scholars are increasingly finding themselves at a disadvantage as available data sets of interest continue to grow in size and complexity. Without a large amount of funding or the ability to form interdisciplinary partnerships, only a select few find themselves in the position to successfully engage Big Data. This article identifies several notable and popular Big Data technologies typically implemented using large and extremely powerful cloud-based systems and investigates the feasibility and utility of development of Big Data analytics systems implemented using low-cost commodity hardware in basic and easily maintainable configurations for use within academic social research. Through our investigation and experimental case study, we found that not only are solutions like Cloudera’s Hadoop feasible, but that they can also enable robust, deep, and fruitful research outcomes in a variety of use-case scenarios across the disciplines. (shrink)

Objective tests of olfaction are widely available to aid in the assessment of olfaction. Their clearest role is in the characterization of olfactory changes, either reported by or suspected in a patient. There is a rapidly growing literature concerned with the association of olfactory changes with certain neuropsychiatric conditions and the use of olfactory testing to supplement conventional assessments in clinical and research practice is evolving. Neural pathways important for olfactory processing overlap extensively with pathways important for cognitive functioning, and (...) especially those important for executive functioning, many of which are concentrated in the frontal lobes. Previous work has identified associations between performance on certain olfactory tests and executive functioning and behavioral measures. More recently, similar associations have also been identified in non-clinical samples, raising new questions as to the utility of olfactory test scores as proxy measures for non-olfactory phenomena. In this systemic review, we sought to identify studies, both clinical and non-clinical, that investigated the associations of olfaction with performance on tasks sensitive to frontal lobe functioning. Our search criteria led to the identification of 70 studies published in English. We examined in detail and tabulated the data from these studies, highlighted each study's key findings, and critically evaluated these studies. We use the results of this review to reflect on some of the current and future challenges concerning the use of olfactory testing in clinical neuropsychiatric practice and research and speculate on the potential benefits of administering phonemic fluency in combination with olfactory testing to enhance its predictive value. (shrink)

Contributed research papers presented at a National Seminar organized under the joint auspices of Rashtriya Sanskrit Vidyapeeth, Tirupati and Indian Council of Social Science Research, New Delhi from 27th to 29th March 2004 at R.S. Vidyapeeth, Tirupati.

Lectures on the life and philosophy of Yaśovijaya, 1624-1680, Jaina monk and philosopher.

A business corporation capable of evolving, termed a learning corporation, has a conscious quality. It is the systemic version of a rigid structure-preserving corporation that would be expected eventually to run into problems and end up as a failure. The conscious corporation analogy can be used to simulate the sequence of processes that occur during Upasana, a Vedic technique of meditation. In this essay, it will be argued that the Vedic view of consciousness is parallel to the postulate that successful (...) business corporations have a conscious quality, and if the Upasana process sequence is considered as a competence model, in the Chomsky-ian sense for corporate consciousness, the executive functionary in a successful corporation is effectively a practitioner of Upasana. (shrink)

This collection of essays focuses on East-West dialogue. Scholars of Western, Indian & Chinese thought such as Ninian Smart, Fred Dallmayr, Chad Hansen, Barbara Holdrege, Robert Ellwood, Srinivasa Rao, & others, including Akin Makinde of Nigeria share their insights on: Person East-West, Religion & Culture, Comparative Ethics, Indian, Chinese, & Western thought. To order write: Long Beach Publications, P.O. Box 14807, Long Beach, CA 90803. Telephone: (310) 439-7347.

Treatise on Jaina logic with Nyāyālaṅkāra commentary of Nyāyavijaya.

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

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

Analytic study of ethical conviction and beliefs with reference to the Advaitavada of Śaṅkarācārya and Śuddhādvaitavāda of Vallabhachars.