Comets, historical records and vedic literature

A verse in book I of Rigveda mentions a cosmic tree with rope-like aerial roots held up in the sky. Such an imagery might have ensued from the appearance of a comet having `tree stem' like tail, with branched out portions resembling aerial roots. Interestingly enough, a comet referred to as `heavenly tree' was seen in 162 BC, as reported by old Chinese records. Because of weak surface gravity, cometary appendages may possibly assume strange shapes depending on factors like rotation, structure and composition of the comet as well as solar wind pattern. Varahamihira and Ballala Sena listed several comets having strange forms as reported originally by ancient seers such as Parashara, Vriddha Garga, Narada and Garga. Mahabharata speaks of a mortal king Nahusha who ruled the heavens when Indra, king of gods, went into hiding. Nahusha became luminous and egoistic after absorbing radiance from gods and seers. When he kicked Agastya (southern star Canopus), the latter cursed him to become a serpent and fall from the sky. We posit arguments to surmise that this Mahabharata lore is a mythical recounting of a cometary event wherein a comet crossed Ursa Major, moved southwards with an elongated tail in the direction of Canopus and eventually went out of sight. In order to check whether such a conjecture is feasible, a preliminary list of comets (that could have or did come close to Canopus) drawn from various historical records is presented and discussed.Comment: This work was presented in the International Conference on Oriental Astronomy held at IISER, Pune (India) during November, 201

Early Employment Experiences Of Accountants: Initial Placement, Job Satisfaction, And Migratory Patterns

Issues Statement No. 4 from the Accounting Education Change Commission (AECC) addresses the early employment work experiences of accountants. The AECC recommends a number of actions supervisors can employ to improve the job satisfaction of entry-level accountants. The current study examines the correlation between supervisory actions and job satisfaction of accountants employed by the Big-5 and accountants employed in non-Big-5 positions, private industry, governmental positions and not-for-profit organizations. Initial job placement and migratory patterns are also examined from a sample of 532 recent graduates from three universities

Taking stock of accounting ethics scholarship: a review of the journal literature

The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past twenty years or so. It identifies and explores patterns and trends in publication outlets and the type of research conducted. Furthermore, through a comparison with issues that have been raised in the general business ethics literature, it offers guidance to researchers who intend to take the field of accounting ethics forward using empirical methods