Friday, August 25, 2023

How do business schools teach accounting if the professors don't have enough experience?

Very bookishly. I can say that with full confidence, having taught accounting for 36 years at private as well as public universities/colleges, first as faculty member and then as department chair and director of graduate programs. In the old days there was a presumption that you taught accounting only when you had the competence in the subject matter, and that for accounting also meant meaningful practice experience. Then over a period of time since the Ford Foundation report (popularly known as Gordon-Powell report) universities as well as the accreditation body AACSB have de-emphasized practice. What is more important is that you know how to use statistical packages and are an expert at statistical lingo translated for economics. Now you have boatloads of PhDs with people who have learnt with nothing but books from people who too have learnt everything from people who also have learnt only from books. These days, for a sizeable accounting PhD students, in addition, English too is a second (or third) language also learnt from mostly books taught by people who also learnt it mostly from books.

It is difficult to change the situation when accreditation bodies such as AACSB insists on classifying faculty (AQ and PQ, etc.) the way the immigration inspectors at Ellis island classified prospective immigrants in the good old days. Those days, they were worried about immigrants becoming public charges and were not from the “right” countries. These days in accounting, it is to make sure that the faculty have “published” so called “papers” of almost zero consequence to accounting practice in journals that no practicing accountant dare to read for fear of mental derangement.

I would suggest students ask instructors if they have had practice experience. The problem that accounting academics like me faced was reconciling our need to be respected as scholarly colleagues while at the same time proud of our heritage as teaching a profession to aspiring future practitioners. These days, accounting faculty have consigned the latter to the trash heap while really failing in the former.

What happened to the Manchus?

In reality there are 10 million Manchus in China ("Genomic Insight Into the Population Admixture History of Tungusic-Speaking Manchu People in Northeast China), and form the fifth largest ethnic group in China. Manchus are Tungusic people and so closer to Mongolian, and they have a writing system of their own which is an adaptation of Mongolian. They are most certainly NOT Han even though those who had migrated to Han areas absorbed many cultural features of the Hans.(What are the differences and similarities between Manchu and Mongol people?)

In my nearly forty years of college teaching in the US, I have had boats load of Chinese students, many of them Manchus. Whenever I ask them their ethnicity they arlways say Chinese first, and when prodded say Han. But whenever my office door happened to be closed and asked for their ethnicity, they are more honest and admit Manchu as if it would be a crime to confess it in public. Then they breakdown and tell me about how the Hans have destroyed their identity, culture, language, and everything that make them Manchu. They are not allowed to study the Manchu language is schools and universities that today there are only 20 or so Manchu language native speakers left (Saving the Manchu language: 9 critically endangered languages from around the world). There are a few thousands who can speak it as a second language many of whom are probably linguistics scholars. Manchu is an endangered language (Saving the Manchu language: 9 critically endangered languages from around the world), and is being Killed, very sadly.

When there are no fundamental rights one’s ethnic heritage is always a sure casualty. Instead of celebrating ethnic diversity and enabling openness and free speech, tragically we have a situation where it is not safe to even admit one’s ethnicity.

On my learning English

English is my third language, and I learnt English (Latin really) alphabets in the First Form (now sixth standard/grade). I had a hard time. Then I asked a paternal uncle of mine for help; he was an English professor and a Shakespeare scholar. He had a wonderful theory about language learning. He told me, initially just ignore grammar in the classes (that is, just do enough work to pass), but be a voracious reader of GOOD English literature. He cautioned me that it would be a tough row to hoe and frustrating, but would pay off in the long run. The most complex human task ever done by a baby is learning a language, and every child learns language with virtually no help from anybody. He said It matters that whatever I read is high class (otherwise this answer would contain expletives and other bad language). Then he gave me his copy of AJ Cronin’s “The Citadel” to start reading; imagine reading a novel when all you know are just the alphabets and a few words. The dictionary became my best friend and has remained so till now. And he threw his personal library at my disposal. It was the most fascinating experience spending time discussing English with him. In fact I got into trouble with my parents because I was spending more time at his home than at mine.

I learnt the language by repeating patterns of great phrases, clauses, sentences from whatever I had read. I sailed through school, college, graduate school, published quite a bit in my domains of interest. I came back to English grammar after my PhD when I did some work on statistical linguistics. Now a dozen or so books on English grammar are permanently on my desk.

On Goa, Portugal, and India

  As a person with Goan ancestry I have no issues with 1961. All our original temples are in Goa and my family had been thrown out during the inquisition. Around 1956 my grandmother was almost on her death bed and expressed her wish that my thread ceremony be performed at the temple in Goa. But we were not allowed to even enter Goa for a short visit. Her last wish was not to be. My thread ceremony was performed in 1958 in north Kerala, she died six months before India took over Goa.

But I do have a pet peeve about the way the government of India behaved towards Goan INDIANS with regard to language. Since Portuguese had ruled India for over 400 years, most education was in that language which had permeated through the local culture. You only have to look at pictures of Hindu temples in Goa to realise that they ar different. Once India took over, immediately Portuguese ceased to be the official language and stopped teaching it in schools. I remember as a graduate student in Calcutta where a Goan student had to use an English-Portuguese dictionary in the classes. In the meantime Konkani and Marathi could be used only in subordinate courts. India lost a golden opportunity to use Portuguese language as its window to Europe at the same time it was shoving English, no less an alien tongue, on the population fed on Portuguese for centuries.

Goan Indians born before 1961 takeover were offered Portuguese citizenship, and today even the Prime minister of Portugal is a Goan. On the other hand, there were 40,000 Goan Indians born in Portugal with Portuguese citizenship who were still in a purgatory when it came to Indian citizenship after 54 years. Compare that with the British who did not even accept Anglo-Indians but left for the Indian taxpayer the bill for the upkeep of cemeteries where tens of thousand British citizens are buried in India.

The Escola Médico- Cirúrgica de Goa was established in 1842, just a few years after the establishment of Calcutta Medical College in 1835 by William Bentinck. In 1822, Bernardo Peres da Silva and Constancio Roque da Costa became the first two Goans to sit in the Portuguese Parliament in Lisbon. Show me the first Indian who sat in the British parliament (Dadabhoy Naoroji SEVENTY years later in 1892).

It is only after the Carnation revolution in 1974 that the relations between India and Portugal started improving. When I came to US for studies the year before, my passport was NOT endorsed for Portugal (and Israel and South Africa).

Saturday, August 12, 2023

In mathematics it is possible to write a great PhD dissertation in a very short time. Here are some examples: George Dantzig was a doctoral student of the great statistician Jerzy Neyman at Berkeley. In one of his classes, Neyman wrote two problems on the board. Dantzig arrived late to the class that day, and thought they were the homework for the week. He solved and submitted them. Then he was told that they were two of the unsolved problems in mathematics. Later, when Dantzig met Neyman to discuss possible dissertation topics, Neyman told him he could submit the “homework” he had done as dissertation. Later, the two were published. Very brief. In dissertation work what counts in posterity is the quality of work and not the bulk. Some of the greatest dissertations i history are ridiculously short. Alan Turing (father of Computer Science) dissertation at Princeton was only 28 typed pages long. The dissertation of John Nash (one of the greatest Game Theorists, also at Princeton, was only 27 typed pages long. The shortest PhD dissertation is supposed to be one in mathematics at MIT that is only 9 pages long. 

 Tragically, the average length of dissertations is 133 pages. See: https://www.universityaffairs.ca/news/news-article/researcher-determines-average-length-theses-dissertations-quebec/#%3A~%3Atext%3D%E2%80%9CThe%20world%20record%20for%20the%2Chave%20become%20longer%20over%20time.

The length of dissertation titles seems to be getting longer. A grotesque example is the one in Psychology:

“Stress maternel prénatal et développement précoce : données de naissance, attention et sécrétion cortisolaire à trois mois. Association entre le stress maternel prénatal, l’âge gestationnel et le poids de naissance du bébé : une analyse d’études prospectives. Association entre le stress maternel prénatal, l’attention/éveil et la sécrétion cortisolaire de l’enfant à trois mois.”

That probably deserves an IgNobel prize.

For those interested, here are the two papers by Dantzig:

Dantzig, G.B., 1940. On the non-existence of tests of" Student's" hypothesis having power functions independent of σ. The Annals of Mathematical Statistics, 11(2), pp.186-192.

Dantzig, G.B. and Wald, A., 1951. On the fundamental lemma of Neyman and Pearson. The Annals of Mathematical Statistics, 22(1), pp.87-93.

Altogether they are only 12 pages long. Incredible. At first I thought it was a tall tale, but then found it had been vetted by snopes:

The Legend of the 'Unsolvable Math Problem' A student mistook examples of unsolved math problems for a homework assignment and solved them.

https://www.snopes.com/fact-check/the-unsolvable-math-problem/ The Dantzig story is supposed to be the inspiration for the popular movie “Goodwill hunting”.

Friday, August 4, 2023

Why is it easier to understand English spoken by German, Scandinavian and Dutch English speakers than Indian English speakers? 

I m not a linguist but have dabbled as a CS and statistics person have dabbled in statistical NLP and CL.

 Indian languages, unlike most European languages, have more phonemes, more characters, more consonants, less diphthongs. For example, English has 13 diphthongs while Hindustani (Hndi, Urdu) has just 4. See forr example, <\p>

Low occurrence of Diphthongs seem to enable Indians speak their languages fast. And we speak any language, including English, fast. Secondly most Indian languages have many retroflex consonants that do not exist in English. I would also add a whole bunch of factors that make Indian spoken English difficult. I had already written about speed and diphthongs. I c1. an add four more, and they are entirely the result of lack of emphasis on them in Indian education. They are,

  1. Pauses: It becomes difficult to understand Indian English because pauses between phrases, clauses, as well as punctuations such as commas, semicolons. It also makes spoken Indian English sentences runny.<\li>
  2. Pronunciations of English letters. They are different for US and UK English; Indians are taught British English most of the time.<\li>
  3. Aspiration of first sound in words. Indians pronounce the p sound in pick or paint with no aspiration.<\li>
  4. English sounds that don’t exist in Indian languages. For example, the a vowel sound in bank, when written in Indian languages are pronounced as either ‘byank’ (ಬ್ಯಾಂಕ್ in Kannada) or ‘byink’ (बैंक in Hindi.<\li><\ol><\p>

Tuesday, May 17, 2016

What motivated Tagore to compose the Indian National Anthem?

On India's national anthem.

Most national anthems try to sow FUD (fear uncertainty and doubt) as the French anthem does, extoll glory of war and condemn traitors who kept people in chains (in the south) as US anthem does, or an appeal to God to save the sovereign as the British anthem does. Here is Exhibit A:

France:
"Do you hear, in the countryside,
The roar of those ferocious soldiers?
They're coming right into your arms
To cut the throats of your sons, your women!"

USA:
"O'er the ramparts we watched, were so gallantly streaming?
And the rockets' red glare, the bombs bursting in air,
Gave proof through the night that our flag was still there;"

When the American Civil War started, in indignation the noted jurist Oliver Wendell Holmes Jr. added a stanza that included:

"Down, down with the traitor that dares to defile
The flag of her stars and the page of her story!
By the millions unchained who our birthright have gained,
We will keep her bright blazon forever unstained!
And the Star-Spangled Banner in triumph shall wave
While the land of the free is the home of the brave."

UK:
"God save our gracious Queen
Long live our noble Queen
God save The Queen!
Send her victorious
Happy and glorious
Long to reign over us
God save The Queen!"

The Indian anthem is definitely of the third kind, I suppose a vestige of British imperialism. However, more interesting question is what motivated Tagore to use the British model. Apparently it was not the British anthem, but the anthem of one of the Indian sates, in fact the state from which I come: Mysore. It should not be surprising. The objective of this post is to describe how Tagore was motivated by the Mysore anthem to compose the Indian national anthem.

About Mysore

Mysore is a state that has been peaceful through most of its history. It has neither fought to gain territory nor has it fought to keep others out of its territory. In all it has fought four wars in all. ALL of them against the British which desperately tried to colonise it. All four were fought during the rather unsavoury period in its history when it was ruled by Hyder Ali and Tipu Sultan. While they were trying to protect their realm against the British intruders, their reign was quite unlike the rest of Mysore history in that they tried to colonise parts of southern India that no other dynasty of Mysore did.


Ultimately, in 1799, in the fourth Anglo-Mysore war the British killed Tipu. The Nizam and the Marathas had connived with the British in this. Then the British had the Kingdom of Mysore on its hands, but probably did not know what to do with it. (Like Jinnah who fought like hell to get his Pakistan, and when he got it did not know what to do with it. Soon after he died.) But the Britannica had wider ambitions, and being a nation of shopkeepers and traders wanted to control but not bother with one more state to handle. So, after the Nizam and the Marathas had got their booty, the British gave what was left of the state to the King of Mysore, but kept a "resident" just to make sure they had a toehold in the kingdom. In 1831 the British got the opportunity to do their mischief. Claiming misrule, they deposed Maharaja Krishnaraja Wadiyar and brought the Kingdom directly under the rule of the East India Company. 

Fortunately, cooler heads prevailed in Britain and the Privy Council there ordered the East India Company to reverse the annexation of Mysore. Under the rendition of 1881, the state of Mysore was given back to the Wodeyar dynasty. So, Mysore history has four periods: The Wodeyar period, the Islamic period, the British period, and finally basic to the Wodeyars.

On the Mysore Anthem and Tagore

The Mysore anthem (Kayo Sri Gowri) was commissioned by  Maharaja Chamaraja Wodeyar to commemorate the rendition of 1881. In 1919, the Vice Chancelloe of Mysore University, a Bristol born alumnus of Balliol College (Oxford) and son of Brahmo parents who were social reformers, Sir Albion Rajkumar Banerjee, invited Tagore to visit Mysore. It was then that Tagore heard the Kayo Sri Gowri for the first time. As the article cited below says, "Tagore was impressed. He had already heard of the anthem several years before and realised that the lyrics are based on Raga- Dheerashankarābharanam. This raga is known as Bilawal in the Hindustani  and the Western equivalent is the C major scale, Ionian mode." Then Tagore went on the compose the Indian National anthem "Jana gana Mana".

Reference:
http://samharshbangalore.blogspot.com/2013/04/the-anthem-that-inspired-jana-gana-mana.html