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)

The philosophy of “presence” seeks to challenge current understandings of meaning and understanding. One can trace its origins back to Vico, Dilthey, and Heidegger, though its more immediate exponents include Jean-Luc Nancy, Hans Ulrich Gumbrecht, and such contemporary philosophers of history as Frank Ankersmit and Eelco Runia. The theoretical paradigm of presence conveys how the past is literally with us in the present in significant and material ways: Things we cannot touch nonetheless touch us. This makes presence a post-linguistic or (...) post-discursive theory that challenges current understandings of “meaning” and “interpretation.” Presence provides an overview of the concept and surveys both its weaknesses and its possible uses. In this book, Ethan Kleinberg and Ranjan Ghosh bring together an interdisciplinary group of contributors to explore the possibilities and limitations of presence from a variety of perspectives—history, sociology, literature, cultural theory, media studies, photography, memory, and political theory. The book features critical engagements with the presence paradigm within intellectual history, literary criticism, and the philosophy of history. In three original case studies, presence illuminates the relationships among photography, the past, memory, and the Other. What these diverse but overlapping essays have in common is a shared commitment to investigate the attempt to reconnect meaning with something “real” and to push the paradigm of presence beyond its current uses. The volume is thus an important intervention in the most fundamental debates within the humanities today. Contributors: Bill Ashcroft, University of New South Wales; Mark Bevir, University of California, Berkeley; Susan A. Crane, University of Arizona; Ranjan Ghosh, University of North Bengal; Suman Gupta, Open University Ethan Kleinberg, Wesleyan University; John Michael, University of Rochester; Vincent P. Pecora, University of Utah; Roger I. Simon. (shrink)

Although not a professional historian, the author raises several issues pertinent to the state of history today.Qualifying the "non-historian" as an "able" interventionist in historical studies, the author explores the relationship between ...

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"-.

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)

This book provides an introduction to Newtonian and relativistic mechanics. Unlike other books on the topic, which generally take a 'top-down' approach, it follows a novel system to show how the concepts of the 'science of motion' evolved through a veritable jungle of intermediate ideas and concepts. Starting with Aristotelian philosophy, the text gradually unravels how the human mind slowly progressed towards the fundamental ideas of inertia physics. The concepts that now appear so obvious to even a high school student (...) took great intellectuals more than a millennium to clarify. The book explores the evolution of these concepts through the history of science. After a comprehensive overview of the discovery of dynamics, it explores fundamental issues of the properties of space and time and their relation with the laws of motion. It also explores the concepts of spatio-temporal locality and fields, and offers a philosophical discussion of relative motion versus absolute motion, as well as the concept of an absolute space. Furthermore, it presents Galilean transformation and the principle of relativity, inadequacy of Galilean relativity and emergence of the spatial theory of relativity with an emphasis on physical understanding, as well as the debate over relative motion versus absolute motion and Mach's principle followed by the principle of equivalence. The natural follow-on to this section is the physical foundations of general theory of relativity. Lastly, the book ends with some new issues and possibilities regarding further modifications of the laws of motion leading to the solution of a number of fundamental issues closely connected with the characteristics of the cosmos. It is a valuable resource for undergraduate students of physics, engineering, mathematics, and related disciplines. It is also suitable for interdisciplinary coursework and introductory reading outside the classroom. (shrink)

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)

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)

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.

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)

We discuss a simple logic to describe one of our favourite games from childhood, hide and seek, and show how a simple addition of an equality constant to describe the winning condition of the seeker makes our logic undecidable. There are certain decidable fragments of first-order logic which behave in a similar fashion and we add a new modal variant to that class of logics. We also discuss the relative expressive power of the proposed logic in comparison to the standard (...) modal counterparts. (shrink)

Summarization of legal case judgement documents is a practical and challenging problem, for which many summarization algorithms of different varieties have been tried. In this work, rather than developing yet another summarization algorithm, we investigate if intelligently ensembling (combining) the outputs of multiple (base) summarization algorithms can lead to better summaries of legal case judgements than any of the base algorithms. Using two datasets of case judgement documents from the Indian Supreme Court, one with extractive gold standard summaries and the (...) other with abstractive gold standard summaries, we apply various ensembling techniques on summaries generated by a wide variety of summarization algorithms. The ensembling methods applied range from simple voting-based methods to ranking-based and graph-based ensembling methods. We show that many of our ensembling methods yield summaries that are better than the summaries produced by any of the individual base algorithms, in terms of ROUGE and METEOR scores. (shrink)

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)

We make a proposal for formalizing simultaneous games at the abstraction level of player’s powers, combining ideas from dynamic logic of sequential games and concurrent dynamic logic. We prove completeness for a new system of ‘concurrent game logic’ CDGL with respect to finite non-determined games. We also show how this system raises new mathematical issues, and throws light on branching quantifiers and independence-friendly evaluation games for first-order logic.

We argue that the Aharonov-Anandan-Vaidman model, by using the notion of so-called “protective measurements,” cannot claim to have dispensed with the ldcollapse of the wave function,” because it does not succeed in avoiding the quantum measurement problem. Its claim to be able to distinguish between two nonorthogonal states is also critically examined.

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)

The task of rhetorical role labeling is to assign labels (such as Fact, Argument, Final Judgement, etc.) to sentences of a court case document. Rhetorical role labeling is an important problem in the field of Legal Analytics, since it can aid in various downstream tasks as well as enhances the readability of lengthy case documents. The task is challenging as case documents are highly various in structure and the rhetorical labels are often subjective. Previous works for automatic rhetorical role identification (...) (i) mainly used Conditional Random Fields over manually handcrafted features, and (ii) focused on certain law domains only (e.g., Immigration cases, Rent law), and a particular jurisdiction/country (e.g., US, Canada, India). In this work, we improve upon the prior works on rhetorical role identification by proposing novel Deep Learning models for automatically identifying rhetorical roles, which substantially outperform the prior methods. Additionally, we show the effectiveness of the proposed models over documents from five different law domains, and from two different jurisdictions—the Supreme Court of India and the Supreme Court of the UK. Through extensive experiments over different variations of the Deep Learning models, including Transformer models based on BERT and LegalBERT, we show the robustness of the methods for the task. We also perform an extensive inter-annotator study and analyse the agreement of the predictions of the proposed model with the annotations by domain experts. We find that some rhetorical labels are inherently hard/subjective and both law experts and neural models frequently get confused in predicting them correctly. (shrink)