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)

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)

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

Pt. 1. Book of nirvāṇa -- pt. 2. Book of nirvāṇa.

Study of logic with reference to Tarkabhāṣā of Keśavamiśra, 13th cent.

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)

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.

Introduction : Zhang Taiyan and Chinese modernity -- Zhang's critique of Kang Youwei : anti-Manchuism, the national essence, and revolution -- Buddhist epistemology and modern self-identity : Zhang Taiyan's "On establishing religion" -- Transfiguring modern temporality : Zhang Taiyan's critique of evolutionary history -- Daoist equalization against the universal principle : Zhang Taiyan's critique of late Qing political theory -- Conclusion : Zhang Taiyan, Lu Xun and Wang Hui : the politics of imagining a better future.

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.

Devant les désordres du monde d’aujourd’hui, il existe au sein du confucianisme chinois un courant qui tente, dans les termes traditionnels du tianxia, « tous sous le ciel », d’esquisser les contours d’un nouvel ordre du monde et d’un horizon soutenable pour l’avenir. En le rapportant aux perspectives marxistes, cet article s’efforce de dégager ses motifs essentiels et de décrypter les termes du débat auquel il donne lieu. Quels enseignements parvient-il à dégager de cette philosophie millénaire? Est-il à comprendre comme (...) une alternative au marxisme? Ou bien serait-il capable de se repenser autour d’une critique de l’impérialisme? L’article interroge en ce sens un auteur contemporain significatif, Zhao Tingyang. (shrink)

This article describes the aircraft image recognition system implemented using the phase correlation technique in Matlab environment. The phase correlation is computed by using the normalized cross-power spectrum between the database and the template test image. The main objective of this article is to develop methods for static analysis of aircraft images. An unknown fighter aircraft is recognized by comparing its static image with those from a database of images of aircraft. This work is a research initiative involving the use (...) of image processing techniques to detect three-dimensional aircraft object based on their 2D images, providing feedback information for strategic purposes. The phase correlation technique is found to give a better recognition result for the set of database and test images considered, compared with the invariant moments. The phase correlation method is also used in other areas such as image registration. Aircraft images used include those from AeroIndia 2011 held at Bangalore, India. (shrink)

The essays in this volume edited by Axel Schneider and Thomas Fröhlich deal with a crucial topic, namely discourses around the concept of progress in China. Although numerous authors, including Prasenjit Duara, Luke Kwong and others,1 have dealt with this issue, this volume goes further by examining the details of the interpretation of ideas of progress and showing that the incorporation of linear time in China was far from linear.The book is divided into an Introduction, three parts, and nine chapters. (...) The first part, "Initial Conceptual Encounters," consists of two chapters, Kai Vogelsang's "The Chinese Concept of Progress" and Takahiro Nakajima's "The Progress of Civilization and Confucianism in Modern East... (shrink)

Of late, there has been a deep interest in the subject of cultures and group behaviours with large numbers of nations engaging in international trade and other kinds of interactions. While a large body of knowledge in this area is available about other nations, it is only recently that interest in the study of Indian ethos has received attention. This paper is one such attempt to identify the distinctive features of leadership in the Indian ethos and contrast it with the (...) delineation of leadership in the Western ethos. It is suggested that while there are several similarities, the spiritual orientation and non-desire motivated action distinguish leader ship in the Indian ethos from that in the Western ethos. (shrink)

This article deals with detection and accommodation of sensor faults in longitudinal dynamics of an F8 aircraft model. Both the detection of the fault and reconfiguration of the failed sensor are done with the help of neural network-based models. Detection of a sensor fault is done with the help of knowledge-based neural network fault detection. Apart from KBNNFD, another neural network model is developed in this article for the reconfiguration of the failed sensor. A model-based approach of the neural network (...) is developed, which uses the radial basis function of the neural network. MBNN successfully does the task of providing analytical redundancy for the aircraft sensor. In this work, both detection and reconfiguration of a fault is done using neural networks. Hence, the control system becomes robust for handling sensor failures near steady state and reconfiguration is also faster. A generalized regression neural network, which is a type of radial basis network, is used for MBNN, which gives very efficient results for function approximation. An F8 aircraft model and C-Star controller, which improves its handling quality, are used for validation of the method involved. Models of F8 aircraft, C-Star controller, KBNNFD, and MBNN were developed using MATLAB/simulink. Successful implementation and simulation results are shown and discussed using Simulink. (shrink)

The concept of avidyā or ignorance is central to the Advaita Vedāntic position of Śȧnkara. The post-Śaṅkara Advaitins wrote sub-commentaries on the original texts of Śaṅkara with the intention of strengthening his views. Over the passage of time the views of these sub-commentators of Śaṅkara came to be regarded as representing the doctrine of Advaita particularly with regard to the concept of avidyā. Swami Satchidanandendra Saraswati, a scholar-monk of Holenarsipur, challenged the accepted tradition through the publication of his work Mūlāvidyānirāsaḥ, (...) particularly with regard to the avidyādoctrine. It was his contention that the post-Śaṅkara commentators brought their own innovations particularly on the nature of avidyā. This was the idea of mūlāvidyā or ‘root ignorance’, a positive entity which is the material cause of the phenomenal world. Saraswati argues that such an idea of mūlāvidyā is not to be found in the bhāṣyas (commentaries) of Śaṅkara and is foisted upon Śaṅkara. This paper attempts to show that although Śaṅkara may not have explicitly favoured such a view of mūlāvidyā, his lack of clarity on the nature of avidyā left enough scope for the post-Śaṅkara commentators to take such a position on avidyā. (shrink)

Study of the Buddhist philosophy as presented in Kumārila Bhaṭṭa's Ślokavārttika, 7th century exegesis of Śabarasvāmī's Mīmāṃsābhāṣya, commentary on Jaimini's Mīmāṃsāsūtra.

In this paper I argue that although the Confucian idea of 'minben' is not synonymous with democracy, some its tenets are conducive to the promotion of a regime in which citizens are politically and economically empowered. In particular, I focus on the way that Confucius, Mencius and Jia Yi stress that government should meet the basic needs of its people. Material well-being is an important precondition of democracy that is often overlooked in contemporary discussions of Chinese government, which usually focus (...) on negative rights or the authoritarian state. (shrink)

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)

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

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 papers collected in this volume, although dealing with several different themes, congeal around a debate about the ways and extent of the dominance of linear time and progressive history and the concomitant delineation of the nation in Chinese and Japanese historiography.

Jaina philosophical treatise, with commentary.

Treatise, with autocommentary on Jaina philosophy.