We analyze whether audit partners suffered damage to their professional reputations with the demise of Zhongtianqin, formerly the largest audit firm in China, after an audit failure enabled a major client, Yinguangxia, to fraudulently exaggerate its earnings in a high-profile scandal resembling the Andersen–Enron events in the US. This involves evaluating whether the reputational damage sustained by partners implicated in the scandal spreads to other partners in the same audit firm. We isolate whether impaired reputation impedes partners who were not (...) complicit in the ZTQ–YGX events from attracting new clients or keeping existing ones. Our evidence implies that the market shares of these partners fell after ZTQ’s collapse, supporting that guiltless partners’ reputations were tarnished. We also find that these partners are less likely to be employed by reputable audit firms. The clients of these partners tend to have lower earnings response coefficients, implying that investors downgrade the perceived quality of their audits. Moreover, compared to a matched sample, the former ZTQ partners tend to charge lower audit fees after the firm’s collapse. Finally, we exploit the unique structure of ZTQ to provide evidence consistent with the prediction that the former partners from the branch that handled the YGX audits experienced worse damage to their reputations. In a setting with minimal auditor discipline stemming from civil litigation, our results lend support to the intuition that partners’ reputation concerns motivate them to protect audit quality by closely monitoring other partners in the firm. (shrink)

Contemporary scholarships on various accounts of the concept of harmony in Chinese philosophy have produced fruitful outcomes by examining the term he. A standard use of he to account for harmony comes from the Analects, and this account sets up disjunctions not just between he and tong but also between harmony and tong. Such disjunctions are even more conspicuous in the political discourses from the Zuozhuan and Guoyu, and hence, has led scholars to overlook the more nuanced resonances between tong, (...) he, and harmony that can be identified from other canonical texts, such as in shangtong of the Mozi, in hetong of the Guanzi, and in datong of the Liji. This article aims to present nuanced relations between harmony, he, and tong, and proposes tong as another viable option to express harmony, thereby correcting the imbalance that the predominant scholarships recognize he and neglect tong. (shrink)

Contemporary scholarships on various accounts of the concept of harmony in Chinese philosophy have produced fruitful outcomes by examining the term he. A standard use of he to account for harmony comes from the Analects, and this account sets up disjunctions not just between he and tong but also between harmony and tong. Such disjunctions are even more conspicuous in the political discourses from the Zuozhuan and Guoyu, and hence, has led scholars to overlook the more nuanced resonances between tong, (...) he, and harmony that can be identified from other canonical texts, such as in shangtong of the Mozi, in hetong of the Guanzi, and in datong of the Liji. This article aims to present nuanced relations between harmony, he, and tong, and proposes tong as another viable option to express harmony, thereby correcting the imbalance that the predominant scholarships recognize he and neglect tong. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

法律文化,是各民族、各国家和各地区法律善的整体表现,涉及法制建设和法律发展的整体水平,如立法、执法、司法和守法,以及法律教育、法律职业,民众的法律意识和法律观念等的发展状态。.

Shang ce. Ru xue yu si xiang -- xia ce. Qing dai xue shu si chao.

Spatial predator-prey models have been studied by researchers for many years, because the exact distributions of the population can be well illustrated via pattern formation. In this paper, amplitude equations of a spatial Holling–Tanner predator-prey model are studied via multiple scale analysis. First, by amplitude equations, we obtain the corresponding intervals in which different kinds of patterns will be onset. Additionally, we get the conclusion that pattern transitions of the predator are induced by the increasing rate of conversion into predator (...) biomass. Specifically, pattern transitions of the predator between distinct Turing pattern structures vary in an orderly manner: from spotted patterns to stripe patterns, and finally to black-eye patterns. Moreover, it is discovered that pattern transitions of prey can be induced by cross-diffusion; that is, patterns of prey transmit from spotted patterns to stripe patterns and finally to a mixture of spot and stripe patterns. Meanwhile, it is found that both effects of cross-diffusion and interaction between the prey and predator can lead to the complicated phenomenon of dynamics in the system of biology. (shrink)

本书包括:在京西宾馆的报告;我读懂了马克思,因而反对伪科学;经验不等于实践;我的科学观与人文观等内容。.

Kant’s Dreams of a Spirit Seer has puzzled most of its readers since its publication in 1766. Herder complained in general terms about the lack of unity and coherence of the book as well as Kant’s dialectical method of presenting both sides of a problem without offering his own solution. Mendelssohn was in doubt about whether Kant wanted to ridicule metaphysics or make a case for Swedenborg’s visions. Another exegetical puzzle has not been noted yet: Dreams discusses not one, but (...) three different versions of a ‘metaphysics of spirits’. All of them are mutually incompatible. In other words, the two versions of a metaphysics of spirits that Kant criticises in the first part of the book are both of them different from Swedenborg’s own claims, as they are discussed in the second part. And the two versions discussed within the first part are not homogeneous, either: the metaphysics discussed in the first chapter of the first part (the ‘tangled knot’) and those that seem to form the foundation for the second chapter of the first part (the ‘fragment of occult philosophy’) are again incompatible. And neither of them fits with what Kant analyses as Swedenborg’s metaphysical position in the second part: The position of the ‘tangled knot’ can tentatively be labelled as ‘crypto-materialist’. Swedenborg’s own position is characterised in the text as ‘idealist’. The ‘fragment of occult philosophy’ in contrast is probably best described as ‘dualist’. If this diagnosis is correct, it reinforces Herder’s complaints about the lack of coherence of Dreams as well as Mendelssohn’s worry about its targets. And it adds the additional challenge to explain how there can be a ‘crypto-materialist’ metaphysics of spirit-seeing. I propose to weaken the impact of these problems by identifying a second target of Kant’s scorn in Dreams – a metaphysical position Kant could be sympathetic with as far as its fundamental intentions are concerned, but that draws his ire because of an equally comprehensive failure in the realisation of these intentions. (shrink)

This paper explores how English language has gradually become a linguistic form of cultural capital in China’s zigzag journey to modernization. It situates English’s status in flux in historical context, with an analysis at both the international and intra-national level. It showcases the necessity to embed cultural capital within Bourdieu’s full framework, and evidences the arbitrary nature of this form of cultural capital for its intimate tie to power and politics. By revealing how English has been officially consecrated as a (...) global lingua franca and then socially recognized for material and symbolic benefits, this paper implicitly problematizes the officially validated cultural hierarchy, argues that the value of a cultural capital is context-dependent, politically and socially constructed, inseparable from the field where it is produced. The present-day English manifests its symbolic power in classification and social stratification, entrenching the already entrenched inequality within and without the national state. (shrink)

Workplace procedural justice is an important motivator for employee work attitude and performance. This research examines how procedural justice affects employee engagement. We developed three propositions. First, based on the group engagement model, we hypothesized that procedural justice enhances employee engagement through employee organizational identification. Second, employees with stronger moral identity centrality are more likely to be engaged in their jobs. Third, procedural justice compensates for the effect of moral identity centrality on employee engagement. Specifically, when procedural justice is higher, (...) employee moral identity centrality plays a less significant role in employee engagement; whilst when procedural justice is lower, the effect of moral identity centrality on employee engagement is stronger. Research findings based on an employee survey in a leading financial service organization provide support for the above propositions. (shrink)

本书收集的文章包括“人与社会的全面发展是和谐社会的本质”、“和谐社会的义利观”、“论人的物性与人的人性”、“坚持‘领导就是服务’的执政价值观”等。.

Safeguarding public interest was vital to early modern state legitimacy in Western Europe and East Asia. Wenkai He identifies similar patterns in state-society interactions surrounding public goods provision and explores how conflicts over public interest led to calls for fundamental political change and to modern representative politics.

This research examines how and why reactions to other consumers’ unethical behavior differ among consumers and vary in different situations. Drawing on construal level theory, the authors propose that the relationship between other consumers’ unethical behavior and focal consumers’ unethical behavior is moderated by focal consumers’ construal level, and self-expressiveness mediates this moderating effect. Specifically, consumers at higher construal levels tend to view their behavior as more self-expressive and are thus less likely to imitate other consumers’ unethical behavior. Study 1 (...) indicates that focal consumers who have a chronic tendency to construe information at high levels are less likely to replicate other consumers’ unethical behavior than those who have a chronic tendency to construe information at low levels. Studies 2, 3a and 3b show that when primed with higher-level construals, consumers are less likely to follow other consumers’ unethical behavior than when primed with lower-level construals. The mediating effect of self-expressiveness was tested and supported in Study 1 and Study 3b. These findings help to better understand consumers’ reactions to other consumers’ unethical behavior. (shrink)

A vontade diante de uma encruzilhada -- Os princípios da razão prática -- Dos motivos determinantes da vontade -- Interesse da razão e liberdade.

A obra é dirigida especialmente àqueles que pretendem encontrar novas pistas teóricas e empíricas para a compreensão da complexidade do presente de um ponto de vista interdisciplinar. Nos capítulos 1 a 4 são apresentados aspectos emergentes nas artes e as representações; nos capítulos 5 a 9 são apresentados aspectos emergentes nos campos da sociedade e da política.

Work procrastination is a retreat behavior associated with negative cognitive experience and it results in great losses to individual as well as organizational development. Understanding the antecedents of employees’ work procrastination behavior contributes to lower frequency of its occurrence. This research builds a dual-moderated mediation model from the perspective of cognitive appraisal theory and explored work procrastination behavior of employees subjected to abusive supervision. With 378 valid returned questionnaires, data collected from 32 companies in Beijing, Shanghai, Tianjin, and Chongqing supports (...) our hypotheses. This result has enriched the understanding of work procrastination behavior and provided practical implications to avoide its negative effects. (shrink)

Le nom de Kierkegaard est aujourd'hui bien connu des Français : " Ah, oui, le père de l'existentialisme! ". Ou encore : " Sa fiancée ne se prénommait-elle pas Régine? N'a-t-il pas été affreusement malheureux en amour? ". Ou parfois " Le solitaire de Copenhague, l'original, l'isolé... ". Et aussi : " Un non-philosophe ou même un anti-philosophe, un contempteur du système hégélien, précurseur de Nietzsche, frère en esprit de Rimbaud, de Van Gogh, de Dostdevski, de Pascal - et de (...) quelques autres ". Pourtant, l'œuvre de Soren Kierkegaard mérite mieux que ces amalgames, ces approximations, ces jugements à l'emporte-pièce. Le présent ouvrage, résultat d'une longue et patiente enquête, retrace les principales étapes de la réception de Kierkegaard en France ; documents à l'appui, il montre comment, au fil du XXe siècle, les malentendus autour de sa personne et de son œuvre se sont accumulés, se confortant curieusement les uns les autres jusqu'à devenir " vérité avérée ". Dès 1835 Kierkegaard disait, avec une belle lucidité prémonitoire, que " suivre le chemin des commentateurs, c'est souvent faire comme ce voyageur qui se rendait à Londres : le chemin mène bien à Londres ; mais lorsqu'on veut y aller, on doit se retourner ". Retournons-nous donc! Et reprenons à notre compte, pour notre plus grand bonheur, ces paroles de Constantin Constantius, l'auteur pseudonyme de La répétition : " C'est un art d'être un bon lecteur, sans même parler du fait que c'est aussi un art d'employer du temps à le devenir ". (shrink)

何定生是顧頡剛在廣州中山大學任教時的學生，早年即已有文章收錄於《古史辨》中，而享有古史辨學者的光環。一九四九年隨國民政府來臺，任教於臺大中文系。生前出版有《詩經今論》一書，收錄三篇《詩經》研究論文，為 臺灣學界所仰重。一九七○去世後，其弟子何寄澎、曾志雄整理遺稿，出版《定生論學集──詩經與孔學研究》，收錄四篇論著。《何定生著作集》即在此二書的基礎上，復廣泛蒐求其論著、書信與相關資料，編為二冊。第一冊 為《何定生著作集一：詩經、孔學及其他》，第二冊為《何定生著作集二：尚書與文法》，雖尚未能將何氏著作網羅殆盡，但已足將何氏學術的主要面向及研究精華充分展現出來。 何定生深受五四以來新文化運動的影響，繼承顧頡剛及古史辨的學風，將此學風在戰後的臺灣學界持續發皇。何定生的學問主要表現在《詩經》，強調復古解放的精神，他呼籲今日的《詩經》研究，應從清學的漢學壁壘中出來， 以復於原始的樂歌地位。他認為惟有站在《儀禮》的樂歌地位來讀《詩經》，從人性的同類意識來接觸人性，才有碰到詩人靈感的可能。.

Cultural values can be considered as important factors that impact parents’ social cognitions and parenting practices. However, few studies compare specific cultural values of parents and the relationships between cultural values and parenting processes in eastern and western contexts. This study examined the ethnicity differences in mothers’ cultural values, parental social cognitions (child-rearing ideologies and goals), and parenting practices between Mainland Chinese and European American contexts. Predictors of parenting goals and parenting practices were also investigated. Mothers of 4–6 years old (...) children from the western United States (N= 78) and Shanghai/China (N= 96) participated in this study. The results suggested that mothers from Shanghai/China were both more collectivistic and individualistic than mothers from the western United States. Chinese mothers more strongly endorsed training and collectivistic parenting goals, while European American mothers more strongly endorsed individualistic parenting goals for their children. However, no significant difference was found in parenting practices for both groups of mothers. For both ethnic groups, in general, mothers’ cultural values have small but significant impact on their parenting processes. The prediction of cultural values and parenting goals on parenting practices were also different for both ethnicity groups. Although Chinese mothers were higher on both individualism and collectivism, their collectivistic values were more important in predicting parental social cognitions. (shrink)

本书收录何兆武先生的读书心得,通过回忆与师友一起读书,交流,工作的岁月,从一个侧面回顾了20世纪上半叶中国历史上一代学者的思想成就,桥接了新旧两个时代的思想与历史,触摸到一个历史时代的灵魂.