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Based on our findings, we recommend:

: He admits to a "dualism of practical reason," where he makes moral judgments on a utilitarian (hedonistic) basis

: It is used to evaluate the efficiency of Public Sector Undertakings (PSUs). For example, in a 2022 report on Nagaland, footnote 165 clarifies that ROE was unworkable for certain entities due to the complete erosion of their equity capital 3. Vocational Development Theory

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Roe-165 Jun 2026

Based on our findings, we recommend:

: He admits to a "dualism of practical reason," where he makes moral judgments on a utilitarian (hedonistic) basis

: It is used to evaluate the efficiency of Public Sector Undertakings (PSUs). For example, in a 2022 report on Nagaland, footnote 165 clarifies that ROE was unworkable for certain entities due to the complete erosion of their equity capital 3. Vocational Development Theory

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ROE-165