Karma Theory, Nishkam Karmayoga & Professionalism. Any action physical or mental is called Karma. In this universal sense, motion, attraction, gravitational, repulsion, moving, walking, taking, seeing, hearing, thinking, willing, desiring say all the actions of body, mind and senses are all Karma. The nishkam Karmayoga theory offers a psychological approach to work that can prevent guna-led unethical motives, on the one hand and promote the ethical ones, on the other. Professionalism is often defined as the strict adherence to courtesy, honesty and responsibility when dealing with Individual or other companies in the business environment.