Value System Research Articles

Budaya Organisasi dan Faktor-Faktor yang Membentuknya di Sekolah

This research aims to explore organizational culture and identify its shaping factors in the context of an educational environment. By adopting a case study approach, this research offers an in-depth analysis of the dynamics of organizational culture in a private educational institution in Medan. The research methodology relies on data triangulation through in-depth interviews, direct observation and document review. Thematic analysis was used to process the collected data, enabling a holistic understanding of the phenomenon under study. The research findings revealed that the concept of organizational culture in a school environment is a manifestation of a system of values, beliefs, and patterns of behavior that are collectively embraced by all elements of the school. This study successfully identified several main factors that play a role in the formation of the organizational culture, including: the leadership style of the principal, the individual characteristics of the teachers, the prevailing education policy, and the expectations of the parents. In conclusion, organizational culture in a school environment is formed through a complex interaction of various factors. A deep understanding of these factors can serve as a foundation for educational institutions in their efforts to manage and develop a conducive organizational culture. This in turn is expected to encourage the improvement of learning quality as well as the professional development of educators.

Governing public sector use of external management consultancy—beyond client procurement and consultant professionalization

IMPACT Efforts to improve the governance of external management consulting have a mixed record. Attention has focused on either procurement (and insourcing) and/or raising standards through professionalization. The persistence of critiques and public scandals suggests that more is needed from the industry, policy-makers, clients/purchasers and other stakeholders. In this article, the authors highlight how systemic problems with consulting arise from the nature of its reward and value systems and the resulting lack of openness of consultants and their clients—none of which have been adequately addressed through traditional governance mechanisms. The authors explain why these neglected areas need attention. This can be done, in part, by drawing on new trends and classic dilemmas. Is the rise of purpose-led or alternative organizational forms, as well as moves to facilitate transparency and the speaking of ‘truth to power’, improving the governance and outcomes of external management consultancy?

Values as motivating factors for representatives of generation Z in the Czech Republic and Slovakia within the European context.

Generation Z is expected to officially surpass the Baby Boomers in the labor market by 2024 and to represent 30% of the global workforce by 2030. In the work environment, they are referred to oxymoronically as competitively ambivalent. Therefore, it is necessary to investigate the reasons for this behavior and to identify initiatives that would facilitate understanding between Generation Z and other generations. The aim of the present study was to find out whether Generation Z in the Czech Republic and Slovakia, which lives in conditions of deepening polarization of society and differentiated opportunities (e.g., in access to education, consumption of goods and services, work and entertainment), exhibits compatible value orientation or whether significant antagonisms exist in the value system. The study utilized the referential Schwartz's theory of values, which handles universal values dynamically. This theoretical framework was extended to include the dimension of instrumental values that were contextualized in the labor market environment. The results show that the representatives of Generation Z in the Czech Republic and Slovakia prefer collective values (Benevolence and Universalism) in the first two places. However, they subsequently lean toward two individual values (Hedonism and Self-Direction). The comparison of the results in the European context showed the same values being shared by the representatives of Generation Z with preference nuances. The comparison of Generation Z representatives with members of other generations in the European context showed consistency of sharing collective values (Benevolence and Universalism). Discussion: Intergenerational value congruence, as well as knowledge of the difference in preferred values across generations (the collectivism value of Tradition shared by Baby Boomers and Generation X, and Hedonism as an individualism value shared by Generation Y and Generation Z) can help the successful integration of Generation Z representatives in the labor market. A way toward intergenerational synergy can be the recommended strategies for managing Generation Z in the context of career paths: Flexibility of development; Gamification; Mentoring.

A Tryst with Colonial Modernity: Science and Rationality in Devaki Nandan Khatri’s Chandrakanta

In this reading of Devaki Nandan Khatri’s Chandrakanta, the paper proposes to engage with the wonder tale in the context of the emergent commercial publishing and rise of varied literary cultures, in the nineteenth century, on the one hand and the indigenisation of imperial scientific discourses on the other. The rise of literary genres like periodicals, journals, novels, romantic fiction, chapbooks provided a productive platform for debating the emergent discourses on science and its impact on the extant religious and cultural processes. Chandrakanta deployed this platform to forge a unique idiom of Hindi that could train its neo literate readers in contemporary discourses on science and rationality. The procedures embedded in the construction of this scientifically attuned Hindi not simply contested the universality of western power but also constructed a new class of western educated (upper caste) elite, who eagerly sought ways of deploying science as a value system that could enrich the indigenous knowledge traditions of India. Chandrakanta further illustrates how these scientific discourses played a significant role in contesting the extant gendered contexts of the nineteenth century. The language of rational modernity seized the language of gender dynamics, seeking to redefine the networks of hierarchies within it.

THE ROLE OF CONFUCIANISM IN THE IDEOLOGICAL DOCTRINE OF MODERN CHINA

The article attempts to consider the complex and sometimes contradictory system of interaction that prevails in modern China between the Marxist ideology and the Confucian worldview, which is historically a priority for this state. The main tenets of Confucius’ teachings are presented: traditionalism, an internal system of moral and ethical values, and even a strict hierarchical system of social interactions. During the 20th and the first quarter of the 21st century, Confucianism and Marxism went through a complex and sometimes tragic system of relations. From the complete prohibition of Confucius during the period of acute socio-political reformation ("Movement for a new culture" and the "cultural revolution") to a relatively neutral attitude in the intermediate historical period. The current stage of development of the ideological model of Chinese society can be characterized as a creative symbiosis between Marxism and Confucianism.

VAT/GST harmonisation challenges for digital assets such as bitcoin and NFTs in the EU following Case C-264/14 (Skatteverket v David Hedqist)

The verdict in the case of Skatteverket v. David Hedqvist (Kokott, Advocate General (2015) Opinion delivered on 16 July 2015, Case C-264/14. ECLI:EU:C:2015:498. Available via TandF Online. https://doi.org/10.1080/20488432.2015.1096631.) is crucial for understanding how the EU treats virtual currencies, such as Bitcoin, in terms of Value-added Tax (VAT). This case involved the Swedish citizen David Hedqist who was seeking clarity from the Swedish Tax Authority Skatteverket on exchanging money for Bitcoins. The case set a precedent exempting such services from VAT under the EU’s VAT Directive (Council Directive 2006/112/EC (2006) On the common system of value added tax. OJ L347. Available via EUR-Lex. https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32006L0112. Accessed 3 January 2024.). Specifically, Article 135(1)(e) of the EU’s VAT Directive excludes those transactions from VAT that include money-related transactions, that include deals or negotiations about different kinds of money, including cash and coins that are officially legal tender, i.e., used for buying things, except for collectable items like special coins or notes that people collect but do not use as a means of payment. Skatteverket (Kokott, Advocate General (2015) Opinion delivered on 16 July 2015, Case C-264/14. ECLI:EU:C:2015:498. Available via TandF Online. https://doi.org/10.1080/20488432.2015.1096631.) clarified that cash transactions are not subject to VAT, even though they are considered services for VAT purposes.Despite this clarity, the evolving landscape of digital assets’ uniqueness, including Non-Fungible Tokens (Alawadhi KM, Alshamali N (2022) NFTs Emergence in Financial Markets and their Correlation with DeFis and Cryptocurrencies. Applied Economics and Finance 9:108. https://doi.org/10.11114/aef.v9i1.5444. Available at CORE. https://core.ac.uk/download/pdf/524752899.pdf. Accessed 3 January 2024.), continues to challenge VAT frameworks across member states.Using insights from the European Commission’s Working Paper 1060, this article advocates for a unified approach tailored to digital and crypto services, addressing complexities in NFT taxation to reduce uncertainty and foster market cohesion. The findings highlight the importance of legislative changes and increased cross-border collaboration, as well as provide recommendations for policymakers and stakeholders in the digital finance and platform sector (European Commission (2024) Working Paper 1060. Available at: https://ec.europa.eu/info/publications/working-paper-1060_en. Accessed 3 March 2024.). By proposing strategic harmonisation of VAT enforcement, the research helps to improve tax compliance and support long-term growth in the EU’s digital market (Cappai M (2023) The role of private and public regulation in the case study of crypto-assets: The Italian move towards participatory regulation. Computer Law & Security Review 49:105831. Available at: https://www.sciencedirect.com/journal/computer-law-and-security-review/vol/49/suppl/C.; Hasa J (2021) Digitaalisten palvelujen rajat ylittävä kuluttajakauppa ja laajeneva arvonlisäveron erityisjärjestelmä. Licentiate thesis. University of Lapland, Faculty of Law. Available at: https://lauda.ulapland.fi/bitstream/handle/10024/64771/Hasa_Juho.pdf?sequence=1. Accessed 1 March 2024.).

Good decisions in an imperfect world: a human-focused approach to automated decision-making

ABSTRACT Legal rules are based on an imagined regulatory scene that contains presumptions about the reality a regulation addresses. Regarding automated decision-making (ADM), these include a belief in the ‘good human decision’ that is mirrored in the cautious approach in the GDPR. Yet the ‘good human decision’ defies psychological insight into human weaknesses in decision-making. Instead, it reflects a general unease about algorithmic decisions. Against this background I explore how algorithms become part of human relationships and whether the use of decision systems causes a conflict with human needs, values and the prevailing socio-legal framework. Inspired by the concept of Human-Centered AI, I then discuss how the law may address the apprehension towards decision systems. I outline a human-focused approach to regulating ADM that focuses on improving the practice of decision-making. The interaction between humans and machines is an essential part of the regulation. It must address socio-legal changes caused by decision systems both to integrate them into the existing value system and adapt the latter to changes brought forth by ADM. A human-focused approach thus connects the benefits of technology with human needs and societal values.

The Equity in Sustainability: Unravelling Financial Realities and Global South Perspective on Mitigating Carbon Emission

The economics of environmental sustainability is embedded in several tragic dilemmas, underscoring the inefficiency of contemporary socio-economic structure that has failed to provide prior consideration to the issues related to protecting the socially excluded and marginalized community. The study scrutinizes how corporate giants favour the commercial aspects of development, promoting a mercantile logic of meritocracy and capitalistic zeal of accumulating wealth, neglecting the social component of sustainability and subsistence. Emphasizing the symbiotic nature of environmental sustainability, the article advocates the significance of constructing a value system that transcends instrumental reasoning to support an intrinsic value of ecologism – focusing on the innate correlation between nature and human civilization, demanding not only the transformation of the financial and economic pattern of consumption but also coercing us to rethink our value system in favour of prioritizing the subsistence rights of poor and marginalized societies. Therefore, the primary objective of the article is to analyze the financial aspects of reducing carbon emissions along with evaluating the perspective of the global south in restoring the balance between sustainability and material inequality, adopting an interpretive approach to evolve a deep and nuanced understanding of the phenomenon of our discussion.

Unveiling Unexpected Selfless Collectivism: Exploring Variances in Moral Beliefs Across Cultural Values.

The impact of moral beliefs on individuals' moral judgments, particularly within the framework of contrasting cultural values such as collectivism and individualism, continues to be a subject of interest. This research delves into whether individuals with distinct values display differences in moral beliefs, with a specific focus on selflessness. Through experiment 1 and 2, we scrutinize the moral judgments of individuals with diverse values concerning pro-social behaviors driven by selflessness and in-group favoritism. Experiment 3 investigates the underlying mechanisms by examining reward expectations. The findings from experiments 1 and 2 indicate that collectivists exhibit significantly higher moral judgment levels for selfless pro-social behaviors compared to individualists, highlighting a disparity in moral beliefs between the two value systems. Experimental 2 also found that collectivists' moral judgments rose and fell as rescuers' selflessness increased or decreased. However, individualist moral judgment did not change significantly with behavioral selflessness. The results reveal that collectivists hold higher reward expectations for selfless behavior, which contributes to their heightened moral judgment of selfless behavior. While it may be assumed that collectivists' moral beliefs would be dominated by in-group preferences, aligning with the conceptual in-group preference of collectivism, this study unexpectedly found evidence of collectivists' pursuit of selflessness in their moral beliefs. These findings offer initial evidence of distinct patterns of moral beliefs associated with collectivism and individualism, shedding light on potential reasons that lead collectivists to possess stronger moral beliefs about selflessness.

מוסדות לילדים עזובים ביישוב ועיצוב זהותם החברתית והלאומית של החוסים בהם, 1948-1934

Personal, social, and national problems have been attributed to the phenomenon of ‘abandonment’ in the Jewish Yishuv, which involved thousands of children wandering the streets without supervision. Some of these children were absorbed into closed institutions, both national and municipal, which viewed themselves as substitutes for the family and were meant to provide the children with a framework of physical and emotional support. The article describes the institutions for abandoned children established by Tel Aviv Municipality and the Jewish National Council and the therapeutic and educational approaches they adopted and examines their role in the process of shaping the social and national identity of the children. The institutions differed from each other in their day-to-day functioning, but they all shared the aspiration to shape the children’s social and national identity, with the goal of facilitating their integration into society. In the social domain, the institutions aspired to avoid labeling the children as abandoned or delinquent and attempted to guide them towards normative lives; however, the mere presence of the children in a specialized institution already labeled them and influenced their self-perception. In all the institutions, vocational training was a prime channel in identity formation. In urban institutions, the industrial element was emphasized, while in rural institutions, it was the agricultural element, which was the flagship of national endeavor. The national emphasis on the shaping of children’s identity was for some of them a springboard to social integration; however, others felt even more abandoned in institutions founded on value systems far removed from their personal worlds. The insights that emerge from the article highlight the necessity of integrating a value-driven goal within the identity-shaping process. Such a goal—whether national, social, or personal and whether particularistic or universal—provides a child with a horizon to strive towards and internal motivation for growth and development, even from within a crisis.

Discrete superior dynamics of a generalized chaotic system

In the past few decades, the discrete dynamics of difference maps have attained the remarkable attention of researchers owing to their incredible applications in different domains, like cryptography, secure communications, weather forecasting, traffic flow models, neural network models, and population biology. In this article, a generalized chaotic system is proposed, and superior dynamics is disclosed through fixed point analysis, time-series evolution, cobweb representation, period-doubling, period-3 window, and Lyapunov exponent properties. The comparative bifurcation and Lyapunov plots report the superior stability and chaos performance of the generalized system. It is interesting to notice that the generalized system exhibits superior dynamics due to an additional control parameter β\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{mathrsfs} \\usepackage{upgreek} \\setlength{\\oddsidemargin}{-69pt} \\begin{document}$$\\beta $$\\end{document}. Analytical and numerical simulations are used to explore the superior dynamical characteristics of the generalized system for some specific values of parameter β\\documentclass[12pt]{minimal} \\usepackage{amsmath} \\usepackage{wasysym} \\usepackage{amsfonts} \\usepackage{amssymb} \\usepackage{amsbsy} \\usepackage{mathrsfs} \\usepackage{upgreek} \\setlength{\\oddsidemargin}{-69pt} \\begin{document}$$\\beta $$\\end{document}. Further, it is inferred that the superiority in dynamics of the generalized system may be efficiently used for better future applications.

Аdaptation of foreign students in the framework of the implementation of the third mission of the university

Introduction. The research topic is conditioned by the need to develop innovative adaptation measures for international university students, which are an important channel for transferring information about the country to the world community. Decoding the national values of the recipient country corresponds to the intention of the third mission of the university, understood as its contribution to the development of the regional, national and global community. The purpose of the study is to analyze the satisfaction of foreign students with the conditions of the new educational environment of the university and to develop a comprehensive program for their adaptation. Materials and methods. The study was conducted in Novosibirsk State Technical University using the survey method by filling out a questionnaire by respondents and a formalized interview. Closed alternative questions were used in the questionnaire. International students from near and far abroad participated in the survey. The data was processed and visualized using the method of bar and pie charts. The results of the study. The data of the conducted survey of foreign students allow us to conclude about the generally successful adaptation environment of the university. However, some indicators have revealed the need to improve the adaptation process, mainly in its socio-cultural aspect. The answers to the question "How easily did you join the educational process of NSTU?" revealed the fact that about 52% of foreign students felt discomfort after arriving to study in Russia, especially this should be attributed to citizens of non-CIS countries. When answering the question "Have you encountered difficulties in establishing contacts with Russian students and the local population due to differences in values, traditions and customs?" 44% of respondents acknowledged the existence of problems. Thirty-nine percent of respondents considered the main barrier to effective communication to be a lack of understanding of the motives of Russians' actions. New formats of adaptation measures are required that decode the system of cultural values of the recipient country for foreign students and involve them in the scientific, cultural and economic life of the region. Thirty-two percent of respondents spoke about their lack. Conclusions. The factors of successful adaptation of students at the university are identified, new formats of socio-cultural activities are proposed that can demonstrate national norms and traditions, such as an adaptive VR course, virtual travel, sightseeing routes around the city and the university area, adaptation quests. Types of adaptation activities are included in a comprehensive program designed to convey both the values of the university, its location region, and the values of the recipient country.

New media as a subject of political communication

The media space is the most dynamic and rapidly developing not only technological, but also economic, cultural, social and political phenomenon of our time, and new communication channels are being formed in the global digital network. The purpose of the article is to analyze new media as a subject of the political process. The subject is new media, and the object is the cultural and political identification of an individual in new media. The novelty of the work lies in the fact that new media are an innovative and extremely important tool in determining cultural and political identity. Countries belong to the same civilization, which means that their culture is based on identical values – this is of fundamental importance, since the effectiveness of the imposed system of values and norms can be realized in a particular country only if the tasks being disseminated are consonant with the values of society. Conceptual, phenomenological and sociolinguistic analysis, the method of system analysis, and the historical and cultural method were used as methods and approaches. As a result of a comprehensive analysis, the following conclusions were drawn: the disseminated values can be effective only if they are in tune with the civilizational model of the region, and on the contrary, the imposed foundations will not effectively affect society if they contradict its civilizational identification and cultural and political affiliation. The actions of an individual and society as a whole are determined by his self-identification, therefore, a political course can be effective in a particular country if the tasks being implemented are consonant with the values of society. This study may be useful for researchers studying communication in the digital environment, the impact of new media on the agenda, the realization of political goals through online media, as well as for international journalists, diplomats, political scientists and media researchers when writing analytical materials on topics related to the working concepts of the current study.

Preferences reveal dissociable encoding across prefrontal-limbic circuits.

Individual preferences for the flavor of different foods and fluids exert a strong influence on behavior. Most current theories posit that preferences are integrated with other state variables in the orbitofrontal cortex (OFC), which is thought to derive the relative subjective value of available options to guide choice behavior. Here, we report that instead of a single integrated valuation system in the OFC, another complementary one is centered in the ventrolateral prefrontal cortex (vlPFC) in macaques. Specifically, we found that the OFC and vlPFC preferentially represent outcome flavor and outcome probability, respectively, and that preferences are separately integrated into value representations in these areas. In addition, the vlPFC, but not the OFC, represented the probability of receiving the available outcome flavors separately, with the difference between these representations reflecting the degree of preference for each flavor. Thus, both the vlPFC and OFC exhibit dissociable but complementary representations of subjective value, both of which are necessary for decision-making.

The Role of Digital Media in Forming the Value System among Children in Arab Kindergarten Schools within the Green Line

The Role of Digital Media in Forming the Value System among Children in Arab Kindergarten Schools within the Green Line

Corporate social responsibility communication after COVID-19: what values for practical implementation of the SDGs?

PurposeIn line with the growing trend of companies focusing on achieving sustainable development goals (SDGs), this research paper aims to propose a classification of values of socially responsible companies aligned with the SDGs that these companies could fulfill.Design/methodology/approachThe authors’ carried out a qualitative semiotic analysis of four companies as part of the corporate environmental communication initiative to focus on the corporate values conveyed in the messages. Using thematic analysis, the authors’ identified the SDGs achieved by their actions. By coding the values and the SDGs, the authors’ performed a top-down hierarchical classification, linking the value system to the SDGs.FindingsThis research unveils various relationships between corporate communication values and the practical implementation of specific SDGs. This paper sheds light on the central role of utilitarian values in achieving SDGs 7, 8, 9, 10, 11 and 13 and highlights the importance of existential values in reaching SDGs 8, 9, 10, 12, 11 and 17. Conversely, no utilitarian values contribute to the realization of SDGs 7, 8, 11, 13 and 17, while no existential values enable the achievement of SDGs 7, 12, 13 and 17.Originality/valueThis research makes a valuable contribution to the achievement of the SDGs by adopting a streamlined approach that aligns with specific company values. The classification of values by SDG provides an in-depth understanding of commitments toward these goals and promotes more coherent integration into corporate culture and business practices. This approach ensures that sustainable progress is aligned with the values communicated in their long-term strategy, enabling businesses to effectively address crises.

Social Justice in Tiv Thought System

It is a given that every human society demands justice which reflect not only in its laws, institutions, but social systems as well, and, it is expected that the major social institutions should distribute fundamental rights and duties and, determine the division of advantages from social cooperation. This expresses the conviction that social justice is the highest of values in the society and imperative in the ordering of societal priorities. This paper appraised the concept of social justice as understood in Tiv traditional thought system. The paper employed qualitative research where data were derived from books, journal articles and the internet. The historical, expository and critical methods were adopted for this paper. The historical method presented the views of various philosophers on the concept of justice as well as the history of Tiv people. The expository method relayed the concept of justice in Tiv traditional thought system while the critical method focused on the appraisal of Tiv notion of social justice. The paper found out that, lack of social justice has bedeviled the Tiv nation. This is evidenced in jealousy, envy, land disputes, poverty, politics of bitterness, decline in value orientation, individualism, sectionalism etc. These indices have thwarted development in Tivland, retarded growth and bred suspicion and scorn. The paper therefore, concluded that if Tiv people revive their traditional value system of social justice encapsulated in Gbaaondo, swem, as well as ya na angbian, the much needed cohesion, integration, unity, growth and development that has eluded Tiv people and Tivland for so long would be realised.

Character Education in Korean Military

Purpose: This article is intended as a suggestion for the direction that the military character education system should pursue, which is suitable for changing the values of the young generation to the essential values of the military while respecting democratic values. The existing understanding and approaches to the military character education, which has been limited to solving the problems related to interpersonal relationships and military service adaptation within the group he or she belongs, must now be converted into a consistent system that meets the original purpose of military. The new military culture must respect the individuality of its members while integrating individual capabilities into the goals of the military organization. The changes of military culture should begin with changes in the aim and the methods of character education implemented in the military. Method: In that the concept of a soldier's character itself implies intersubjective universality, we would like to examine this article through Weber's ideal type (Idealtypus), which is a social scientific research methodology concepts, a standard concept established based on intrinsic values and universal standards to recognize the diverse and fluid social and cultural phenomena. Taking some into account the Weber’s assertion, the objective validity of all empirical knowledge is based solely on the fact that a given reality is in a certain sense ordered by subjective categories, this study will be conducted by a qualitative approach with literature analysis and materials review. Ideals are subjectivity, but the causality of those Ideals can be objective. Objectivity is the “intersubjective universality,” which refers to whether one's logical process can be valid or not. Objectivity can only be achieved when a value-neutral attitude is maintained, which Weber calls “value freedom (Werfreiheit).” Results: Despite the fact that the mental attitude based on an individual' value system and the externally manifested behavior are not independent of each other, there has been little interest in the relationship between the character of an individual soldier and his will to fight, to the extent that character and mental power are treated separately in military character education. In order to build a soldier's character with mental combat capabilities, the reason and purpose of the military's existence, or the functional characteristics and attributes of the military, must be reflected in military character education. The fact that, while the behavior pursued by a military organization should be purpose-rational, the desirable behavior required of individual soldiers who are members of the military organization is value-rational behavior must be taken into consideration when constructing a character education system. Conclusion: If the purpose of military character education is presented in line with the legitimate and essential values for which the military must exist, military character education will directly and indirectly contribute to improving military efficiency. For a soldier, his or her character is not simply a way of necessary for the adaptation in his or her barracks life and a kind of good interpersonal relationships in it, but also a moral competency that is demonstrated in the battle or the war he or she may carry out. As Weber defined society as a means/end rationality, military organizations also perform their unique functions and use the most efficient and rational means to achieve their specific end. Just as the means/end rationality destroys old traditions, military character education consistent with military identity can most effectively change military organizations.

The Impact of Crisis on Consumers' Value Systems

The Impact of Crisis on Consumers' Value Systems

PERCEPTION OF RELIGIOUS FESTIVALS ACROSS GENERATIONS AND ITS IMPACT ON THE YOUTH VALUE

Religious festivals are an integral part of Indian culture. However, the meaning, concept, and essence of the celebration of these festivals are different for different people. The present research attempts to assess how the perception of religious festivals changes across generations and its impact on the value system of youths. The research was conducted on a sample of 20 (male 9 and female 11) individuals from the age range of 20 to 70. The sample was further divided into 4 age groups: 59 to 70 years (n=5), 43 to 58 years (n=5), 27 to 42 years (n=5), and 20 to 26 years (n=5). In the present study, data were collected through semi-structured interviews and thematically analysed. Finding revealed significant variation in the perception of the essence of religious festivals across generations. Spirituality, community welfare, and interpersonal connections are essential for older generation groups. However, the younger generation’s perception is much more individualized. Thus, indicating towards changes in value system regarding to aging.