Apex School of Commerce &

Management
CM2022AC
Audit Course: Value Education
SUBMITTED BY

NAME : SACHIN GHOTIYA

(In Capital Letters)

COURSE : MBA III SEM

BATCH : MBA 2023-25

SUBMITTEDTO

Dr. RUCHI GUPTA

 UNIT- I

VALUE AND SELF - DEVELOPMENT

1. SOCIAL VALUES AND INDIVIDUAL

ATTITUDES: -
Social Values: -
Social values are a set of moral principles defined by society
dynamics, institutions, traditions and cultural beliefs. These
values are implicit guidelines that provide orientation to
individuals and corporations to conduct themselves properly
within a social system.

Individual Attitudes: -
In psychology, an attitude refers to a set of emotions, beliefs, and
behaviors toward a particular object, person, thing, or event.
Attitudes are often the result of experience or upbringing, and
they can have a powerful influence over behavior. While attitudes
are enduring, they can also change.
Attitudes can also be explicit and implicit. Explicit attitudes
are those that we are consciously aware of and that clearly
influence our behaviors and beliefs. Implicit attitudes are
unconscious but still have an effect on our beliefs and behaviors.

2. WORK ETHICS: -
In its simplest definition, a system of moral principles is called
ethics. They affect how people lead their lives, for life is an
unbroken stream of decision-making and ethics are concerned
with what is the right moral choice, for individuals and for society.
This is also known as a moral philosophy.

3. INDIAN VISION OF HUMANISM: -

Humanism is a progressive philosophy of life that, without theism
or other supernatural beliefs, affirms our ability and responsibility
to lead ethical lives of personal fulfillment that aspire to the
greater good.
Humanism is a rational philosophy informed by science,
inspired by art, and motivated by compassion. Affirming the
dignity of each human being, it supports the maximization of
individual liberty and opportunity consonant with social and
planetary responsibility. It advocates the extension of
participatory democracy and the expansion of the open society,
standing for human rights and social justice. Free of
supernaturalism, it recognizes human beings as a part of nature
and holds that values-be they religious, ethical, social, or political-
have their source in human experience and culture. Humanism
thus derives the goals of life from human need and interest rather
than from theological or ideological abstractions, and asserts that
humanity must take responsibility for its own destiny. Humanism
is philosophy of life that considers the welfare of humankind.

4. MORAL AND NON-MORAL VALUATION:

-
Moral valuation: -
Moral values are the behavioral practices, goals, and habits which
are validated by the society we’re part of. This set of values
typically becomes embedded in our behavior through a long
process of observation, education, conditioning, and social
guidelines. Usually, these are universal in nature and may not
very much in different parts of the world. For instance, no matter
which community, religion, or region you belong to, moral values
such as truthfulness, loyalty, courage, faith, and honesty will be
equally respected almost every where.Moral values concern
themselves with right and wrong. They also define what is socially
acceptable, good or evil.

NON-MORAL VALUATION: -

Non-moral values are usually called being “amoral” versus being

called “immoral,” and pertain to entities such as computers and
robots. These have no independent thinking and are not moral
agents, but machines that do exactly as instructed by (moral or
immoral) people. People generally cannot be amoral because they
are moral agents, capable of making choices.

5. STANDARDS AND PRINCIPLES: -

6. VALUE JUDGEMENTS: -
The rightness or wrongness of something or someone, or of the
usefulness of something or someone, based on a comparison or
other relativity. As a generalization, a value judgment can refer to
a judgment based upon a particular set of values or on a
particular value system. A related meaning of value judgment is
an expedient evaluation based upon limited information at hand,
where said evaluation was undertaken because a decision had to
be made on short notice.
Value judgment also can refer to a tentative judgment based
on a considered appraisal of the information at hand, taken to be
incomplete and evolving
 UNIT – II
Importance Of Cultivation of Values

1. Sense of duty: -
A motivating awareness of ethical responsibility. Synonyms: sense
of shame.
Type of: conscience, moral sense, scruples, sense of right and
wrong. Motivation deriving logically from ethical or moral
principles that govern a person's thoughts and actions.

2. Devotion: -
AMONG the many forces which inspire men to activity, none,
perhaps, plays a greater part than the feeling we call devotion —
together with some feelings that often mask themselves under its
name, though fundamentally differing from it in essence.

3. Self-reliance: -
Self-reliance is a quality of depending on yourself for things
instead of relying on others. When people have self-reliance, they
are independent and autonomous — in other words, they take
care of themselves.

4. Confidence: -
Confidence is a state of being clear-headed either that a
hypothesis or prediction is correct or that a chosen course of
action is the best or most effective. Confidence comes from a
Latin word 'finder' which means "to trust"; therefore, having self-
confidence is having trust in one's self.
5. Honesty: -
Honesty is a facet of moral character that connotes positive and
virtuous attributes such as integrity, truthfulness,
straightforwardness, including straightforwardness of conduct,
along with the absence of lying, cheating, theft, etc. Honesty also
involves being trustworthy, loyal, fair, and sincere. However, that
"too much honesty might be seen as undisciplined openness.”

6. Discipline: -
Discipline is action or inaction that is regulated to be in
accordance (or to achieve accord) with a particular system of
governance. In the academic and professional worlds a discipline
is a specific branch of knowledge, learning, or practice

7. Concentration: -
Concentration refers to the mental effort you
direct
toward whatever you are working on or learning at the moment. It
was sometimes confused with attention span, but attention span
refers to the length of time you can concentrate on something.

8. Truthfulness: -
The quality of being honest and not containing or
telling any lies
Examples
•She would not comment on the truthfulness of her original
statement.
•We will analyze the data to determine the truthfulness of their
claims.
•He did not doubt her truthfulness.
 UNIT-III
Personality and development behaviour

1. Soul and Scientific Attitude: -

Our soul is the spiritual possibility within us. It is the essence in us
which has originated from the Spiritual Source, the Central Sun,
and God. Thus, each soul contains spiritual qualities and intuitive
knowing. If we enter into our soul, into soul-consciousness, we
then know our self as droplets of Light, Love and Spiritual Will.
And we can find all spiritual qualities and spiritual insight right in
our own being. So, our aim is to be in our soul consciousness, our
soul knowing, which is the same as finding our spiritual essence,
our spiritual nature, and who we really are.
Scientific attitude has three basic components: belief, feeling
and action.

2. Positive thinking: -
Positive thinking is an emotional and mental attitude that
focuses on the good and expects results that will benefit you. It’s
about anticipating happiness, health and success – essentially,
training yourself to adopt an abundance mind set and cultivate
gratitude for your own successes and those of others.

3. Punctuality: -
Punctuality is the characteristic of being able to complete a
required task or fulfil an obligation before or at a previously
designated time. "Punctual" is often used synonymously with "on
time". It is also acceptable that punctual can, when talking about
grammar, mean "to be accurate”. An opposite personality trait is
tardiness.
According to each culture, there is often an understanding about
what is considered an acceptable degree of punctuality. Usually, a
small amount of lateness is acceptable; this is commonly about
ten or fifteen minutes in Western cultures, but this is not the case
in such instances as doctor's appointments or school lessons. In
some cultures, such as Japanese society, and settings, such as
military ones, expectations may be much stricter.

4. Love and kindness: -

Loving-kindness Add to list Share. Tender kindness motivated by a
feeling of affection. Type of: kindness. The quality of being warm-
hearted and considerate and humane and sympathetic.
Kindness is a type of behavior marked by acts of generosity,
consideration, or concern for others, without expecting praise or
reward.
Kindness was one of the main topics in the Bible.

5. Love for truth: -

Most people want affirmation from their social group more than
they want truth. I think we have a very dangerous situation here.
Social affirmation probably does benefit the individual more, on
the whole, than knowing the real facts. Some facts are profoundly
discomforting, whilst the consequences for disagreeing with the
group (and especially those in power) can be immediate and
catastrophic. But humanity now has the collective ability to
destroy the potential for our planet to support human and a great
deal of other life. Imagine a functionary in North Korea right now.
The country's insane ambitions could precipitate a nuclear war,
but the functionary who mentions the fact will be immediately
sent to a gulag. So, the shunning of truth will continue.
6. Integrity: -
Integrity ensures that there is trust within the
army
members and society. Trust is one of the key components for the
success of the army. Integrity ensures that all members operate
with the required levels of accountability.

7. Free from Anger: -

Anger is a normal, healthy emotion, neither good
nor bad. Like any emotion, it conveys a message, telling you that
a situation is upsetting, unjust, or threatening. If your knee-jerk
reaction to anger is to explode, however, that message never has
a chance to be conveyed. So, while it’s perfectly normal to feel
angry when you’ve been mistreated or wronged, anger becomes a
problem when you express it in a way that harms yourself or
others.

8. Dignity of Labor: -
The dignity of labor is the philosophy that all types of jobs
are respected equally, and no occupation is considered superior
and none of the jobs should be discriminated on any basis.
Regardless of whether one's occupation involves physical work or
mental labor; it is held that the job deserves respect. Social
reformers such as Besana and his contemporary Sharan as, as
well as Mahatma Gandhi, were prominent advocates of the dignity
of labor.

9. Universal brotherhood and religious tolerance: -

The Universal Brotherhood is a cultural,
nongovernmental, non-religious, non-profit, non-sectarian
organization. This organization was founded in Caracas, Venezuela
by Serge Raynaud de la Ferrier and registered with the United
Nations DPI (Department of Public Information) in 1949 in Algiers,
Africa. The Universal Brotherhood was given special accreditation
for 2000 by the NGO branch of the United Nations Department of
Economic and Social Affairs. According to that department, special
consultative status is granted to NGOs which have a special
competence in, and are concerned specifically with, only a few of
the fields of activity covered by the ECOSOC.

10. True Friendship: -

The definition of a true friendship is someone who has
your back, no matter what. They watch out for you and ensure
you are not in danger. They will never purposely lead you into
making decisions that aren't good for you. A true friendship will
always have your best interest at heart.

Friendship is a relationship of mutual affection between people. It

is a stronger form of interpersonal bond than an association, and
has been studied in academic fields such as communication,
sociology, social psychology, anthropology, and philosophy.
Various academic theories of friendship have been proposed,
including social exchange theory, equity theory, relational
dialectics, and attachment styles.
 UNIT-IV
Character And Competence

1. Holy book vs Blind faith: -

We usually know what people mean when they say it. It means to
trust that something good will happen or that all will be well, even
though there’s not a bit of evidence to back up that hope. A
public official walk through a hurricane zone and tells the stunned
recovering people, “It will be ok. You just have to have faith.” But
you can almost see it in the weary, beleaguered faces: “Faith in
what?”

2. Self-management and good health: -

Self-management means being able to manage the daily tasks to
live well with one or more chronic conditions. It means having the
skills and confidence to take charge of your medical needs, your
everyday roles & responsibilities, and your emotions. You are able
to live a healthy live with your chronic health condition.
The “Healthy Change” workshop develops self-management
skills among people in a small group setting. You will learn a
process for setting goals each week and solving some of the
problems you experience. The workshop allows you to “tailor” the
program to your own needs.
Participants take an active role

You will also learn new tools and strategies to break the “cycle
of symptoms” such as fatigue, pain, depression, stress and
anxiety that can result from a having chronic conditions. Some of
these tools include:

➢ physical activity
 ➢ healthy eating
➢ managing pain and fatigue
➢ managing stress
➢ understanding emotions
➢ communication skills
➢ working effectively with health care professionals

3. Equality: -
equality, Generally, an ideal of uniformity in treatment or
status by those in a position to affect either. Acknowledgment of
the right to equality often must be coerced from the advantaged
by the disadvantaged. Equality of opportunity was the founding
creed of U.S. society, but equality among all peoples and between
the sexes has proved easier to legislate than to achieve in
practice. Social or religious inequality is deeply ingrained in some
cultures and thus difficult to overcome (see caste). Government
efforts to achieve economic equality include enhancing
opportunities through tax policy, subsidized training and
education, redistributing wealth or resources, and preferential
treatment of those historically treated unequally
4. Nonviolence: -
Nonviolence is the personal practice of not causing harm
to one's self and others under every condition. It may come from
the belief that hurting people, animals and/or the environment is
unnecessary to achieve an outcome and it may refer to a general
philosophy of abstention from violence. It may be based on moral,
religious or spiritual principles, but also the reasons for it may be
purely strategic or pragmatic.

Nonviolence has "active" or "activist" elements, in that believers

generally accept the need for nonviolence as a means to achieve
political and social change. Thus, for example, Tolstoian and
Gandhi’s nonviolence is both a philosophy and strategy for social
change that rejects the use of violence, but at the same time it
sees nonviolent action (also called civil resistance) as an
alternative to passive acceptance of oppression or armed struggle
against it

5. Humility: -
In a world becoming ever-more dominated by social media,
there is a greater focus on one’s self-image. There is a larger
emphasis on competition and demonstrating how you are better
than others, showing how you stand out. It is during this time of
inflated egos and obsession with self-images that humility is most
valued. Humility can be defined as modesty, having a realistic or
low view of yourself and self-importance. It is important to make
the distinction between humility and low self-esteem which are
often confused. There is a fine line between the two. For example,
someone with low self-esteem might think that they are the worst
at something and everyone else is better than them. Someone
who is humble simply thinks that they are not the best, not
necessarily that they are the worst but perhaps somewhere in the
middle. People who are humble also do not boast of their
accomplishments or abilities to others, they don’t rub it in .

6. Role of women: -
Women are the epitome of strength, love, sacrifice and courage.
The role of women in today’s world has changed significantly and
for better. Women are now self-sufficient, well aware and
financially independent. They have attained immense success in
every field, whether it is sports, politics or academics. With the
encouragement of co-education, women are now marching side
by side with men, in every walk of life.

7. All religions and same message:-

We must stress the basic values that are
common to all religions: compassion; solidarity; respect for the
human person; the Golden Rule of “do as you would be done by”.
Spiritual practice, and the same effect of
making their followers into better human beings. All religions
teach moral precepts for perfecting the functions of mind, body,
and speech. All teach us not to lie or steal or take others' lives,
and so on.

8. Mind your Mind: -

In talking of the brain as an organ, Hippocrates very clearly
refers to those functions which we ordinarily include in our
understanding of the ‘mind.’ He talks of emotive mental functions
like pleasures, joys, laughter and jests, sorrows, pains, griefs and
tears; cognitive mental functions like thinking and seeing;
aesthetic mental functions like distinguishing the ugly from the
beautiful, the pleasant from the unpleasant and ethical functions
like distinguishing the bad from the good–all these as attributes of
the brain, and brain alone. By which he really makes a clear
connection between mental functions as we understand them
(‘mind’) and the structure that produces it.

9. Self-control: -
A related concept in psychology is emotional self-regulation.
Self-control is thought to be like a muscle. According to studies,
self-regulation, whether emotional or social, was proven to be a
limited resource which functions like energy. In the short term,
overuse of self-control will lead to depletion. However, in the long
term, the use of self-control can strengthen and improve over
time. To summarize what psychologists determined is: "firstly it’s
the ability to control behaviors and so as to avoid temptations and
then to be able to achieve long-term goals. Secondly the ability to
delay gratification and put up resistance against unwanted
behaviors or urges. Lastly it is a limited resource that can be
depleted but can strengthen over time".

10. Honesty: -
Honesty is a facet of moral character that connotes positive and
virtuous attributes such as integrity, truthfulness,
straightforwardness, including straightforwardness of conduct,
along with the absence of lying, cheating, theft, etc. Honesty
also involves being trustworthy, loyal, fair, and sincere.