The paper aims to explore the philosophical and sociological foundations of modernity as well as to figure out the pattern of modernity in Bangladesh. Modernity in philosophy refers to the fundamental modification of pre-modern political philosophy of Socrates, Plato and Aristotle by Machiavelli, Copernicus, Kepler, Galileo, Bacon and Newton. Later, in this project, people who employed themselves as original contributors are Hobbes, Rousseau, Locke, Descartes, Spinoza, Leibniz, Kant, Hegel, Schopenhauer, Kierkegaard, Nietzsche, Russell, Heidegger, Popper, Foucault, Derrida, and so on. Amongst these thinkers some were associated to develop the project of modernity based on the Western epistemological and ontological contemplates and some were appeared as the critic of this mundane venture. Modernity, however, in sociology refers to the move from feudal social order to the capitalistic social order under the grand project of industrialization, secularization and rationalization. Modernity, from its commencement, possesses two innate characteristics: one is epistemological or conjectural which is the actual motif of philosophy, and another one is ontological or applied which is congruence to the motif of sociology. Both philosophy and sociology take modernity as a vocation and shared the same epistemological and ontological standpoints. In the context of Bangladesh I tried to explain modernity under the framework of philosophy and sociology as well as conceptualized the pattern of modernity as ‗copied‘ because the type of modernity is found here as the simulation of Western and Eastern cultural and social values. DOI: http://dx.doi.org/10.3329/pp.v51i1-2.17682

/pdf/modernity-in-philosophy-and-sociology-an-appraisal-with-21xplza1wf.pdf

Modernity in Philosophy and Sociology: An Appraisal with Special Reference to Bangladesh

My Name is Jing

Sustainable growth organizations that create environmental and social efficiency in the development of economic performance would become highly competitive and strengthen their reputation in the eye of stakeholders and marketplaces. In contrast, companies lacking sustainability perspectives would be faced with difficulty in responding to government regulations, supporting stakeholders’ and the public’s demands, and complying with environmental and social performance disclosures. The study is motivated by the current practice of activity based costing (ABC) which, to date, has not recognized environmental and social costs and/or separated them from overheads to create more accurate cost information for decision-making and sustainability reporting initiatives.

The literature review also demonstrates that there is a need for a conceptual model or theoretical framework for environmental management accounting (EMA) and social management accounting (SMA) to be developed for more accurate cost accounting data on environmental and social impacts. Without further research, companies appear to lack a system that accurately captures costs and provides information to support internal decision making and external disclosure initiatives. There is a need for an accounting framework or conceptual model to measure costs of improvements in society and the environment, while adding value to organizations and making them more sustainable.

This study, therefore, designed a sustainability management accounting system (SMAS) combining environmental management accounting (EMA) and social management accounting (SMA) concepts and practices as a new conceptual model for sustainable growth organizations. A SMAS is also designed to expand on activity based costing (ABC) application using a cost allocation and analysis approach to create more accurate cost information while fully costing for effective decision-making and external reporting initiatives. In establishing an appropriate conceptual model, the study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings. Three theories—deep ecology, Marx’s labour theory of value, and stakeholder theory—were fused to examine ethical and moral obligations in identifying cost accounting data of environment and social impacts to support internal decision-making and address stakeholders’ concerns.

The results of this study indicate that companies were looking for ways to improve cost identification and measurement of environment and social impacts. Companies were intending to change to new management accounting practices to separately identify and measure these costs for more effective decision-making. A Sustainability Management Accounting System (SMAS) conceptual model designed by this study would support companies to meet data accuracy needs. Applying ABC application in a design of a SMAS creates more accurate cost information, thus fully costing products to effectively enhance internal management decisions and develop tracking and reporting systems. By adopting such a system, it would support companies in becoming strong, sustainable growth organizations capable of creating economic, environmental and social value both immediately and in the future, whilst complying with government regulations and external reporting initiatives such NGER or GRI.

Further research is suggested in terms of identifying effective management accounting practices for environmental and social cost dimension in service manufacturing companies to meet sustainability objectives. Further research is also suggested in terms of financial management accounting for more precise financial disclosures in addressing the concerns of stakeholders and the public.

Identification of effective management accounting system characteristics to support sustainable value chains: towards a conceptual model for sustainable development of firms

This article is a development of the research done for an undergraduate study, which has the objectives to find the oppressions exercised by Mr. Krabs in USA’s “Drive Thru” episode of SpongeBob SquarePants cartoon TV series. Using Karl Marx’s theory in the study, it is revealed that the episode represents the oppressions by the Bourgeoisie capitalist towards the Proletariat. The data were discussed by using descriptive explanation and were analyzed and interpreted with the finding that the Bourgeoisie treated Proletariat rudely when it comes about money. As a development of the study, this article adds into the discussion on the explanation of Mr. Krabs actions based on the concept of Popular Culture’s strategies of making profit at the expense of the Proletariat. Key words: popular culture, cartoon, oppression, Marxism, profit making Abstrak: Artikel ini merupakan pengembangan dari pe nelitian yang dilakukan sebagai bagian dari studi S1, yang bertujuan untuk  untuk menemukan penindasan yang dilakukan oleh Tuan. Krabs pada episode “Drive Thru” dari serial kartun televisi SpongeBob SquarePants. Menggunakan teori Karl Marx terungkap bahwa episode tersebut merepresentasikan penindasan kaum kapitalis Borjuis terhadap kaum Proletar. Data yang ada dibahas dengan menggunakan penjelasan deskriptif dan dianalis a serta ditafsirkan dengan temuan bahwa kaum borjuis memperlakukan kaum proletar secara kasar dalam hal uang. Sebagai kelanjutan dari studi tersebut, artikel ini menambahkan penjelasan tentang perbuatan yang dilakukan tuan Krabs berdasarkan konsep strategi budaya popular yang mencari keuntungan dengan mengorbankan kaum proletar. Kata kunci: karya sastra popular, kartun, penindasan, Marxism

/pdf/oppressions-in-popular-culture-s-spongebob-squarepants-55okj3m3fu.pdf

Oppressions in Popular Culture’s SpongeBob SquarePants Episode of “Drive Thru”

The Emergent Gender Of Rural Modernities In Turkey

Unlike some western scholars who limit their interpretation of modernity and its source to conceptual, cultural, value, and psychological dimensions, Marx pointed out that modernity came mainly from modern production system. Starting from the historical context of his time, Marx explored various aspects of modernity and pointed out that modernity was inherent in the logic of capital, resided in the process of historical evolution, arose in social conflicts and segmentation, and presented itself in a global horizon. The logic of capital, the historical viewpoint, the theory of contradiction and a global perspective are fundamental in Marx’s analysis of the problems of modernity. Marx’s ideas of modernity are methodologically significant to the construction of modernity in contemporary Chinese society.

A contemporary interpretation of Marx’s thoughts on modernity

Handle everyday research tasks with reliable, citation-backed results

Your personal Research Agent to handle research tasks with citation-backed results

Popular Tasks used by Researchers

How can I help with your research?

Meet SciSpace

Get more enhanced response by uploading the PDFs you want me to reference.

No relevant PDFs in your library

SciSpace is the AI research assistant for academics. Run systematic literature reviews on 280M+ papers, and write papers with cited sources. Trusted by 1M+ students, PhDs & researchers.

SciSpace | AI for Research

Analyze PDFs

Code & Manuscripts

Funding & Grants

Literature & Patents

Medical & Clinical Data

Systematic Review

Visualize & Present

Web & Data

Build a Google Scholar-like website for your research.

Build a website

Create charts and images for your research

Create a Chart

Write a paper for submission to a journal

Draft a manuscript

Patent Search

Design eye-catching scientific posters in minutes.

Scientific Poster Generation

Systematic Literature Review

One task is running at the moment. Your messages will be shown right after.

Drag and drop or click here to browse

Loved by <highlight>1 million+</highlight> researchers

Extract a list of specific topics and their sources from unstructured text

Topics

Compare and analyze relevant papers that matches with your search

Papers

Get insights from PDFs and bookmarked papers from your library

My library

Recent searches

Try searching for:

Catch AI-generated content in scholarly and non-scholarly content

{ai} Detector

Ai Writer

Get PDF Summaries, highlighted text explanations 

Chat with PDF

Effortlessly create in-text citations and bibliographies in APA and 2,500 other formats

Citation generator

Get explanations, summaries, and answers on academic papers

Ease up your research workflow with {scispace}'s cohort of exciting AI tools

Elevate your academic writing skills and convey your ideas the way you want

Paraphraser

Explore our range of reading and writing tools

Your file is being prepared and should be ready in a few minutes. If it's a large file, it might take a bit longer. You can close this window, and we'll email you the file when it's done.

You have reached a maximum limit of <strong>{limit}</strong> columns in the table. Remove at least <strong>1</strong> column to add or create another one.

Feng Zi-yi

Author Tools

Chat about Author

Papers

A contemporary interpretation of Marx’s thoughts on modernity