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)

Huangdi Yin fu jing -- Tai bai yin jing -- Su shu --Tian shu -- Tong xun zhen jing.

This study focused on the influence of American and Chinese cultures on consequentialism orientation in decision-making within the broader context of psychologists’ academic roles and responsibilities. In addition, this study hypothesized that educational level would affect culturally influenced ethical decision making in both cultures. Based on the American Psychological Association Ethics Code, 20 ethical scenarios in 5 domains in psychology were created and used to examine the influence of culturally ethical beliefs on psychologists’ decision making among 181 participants. The results (...) indicated that significant cultural differences in consequentialism orientation differentiated Chinese and American participants and influenced their resolution of ethical issues. (shrink)

T. 1. Philologische Untersuchungen zu den Brahmasūtra-Kommemtaren des Śaṅkara und des Bhāskara.

The book offers an interdisciplinary perspective on finance, with a special focus on stock markets. It presents new methodologies for analyzing stock markets’ behavior and discusses theories and methods of finance from different angles, such as the mathematical, physical and philosophical ones. The book, which aims at philosophers and economists alike, represents a rare yet important attempt to unify the externalist with the internalist conceptions of finance.

A middle-school classroom of English as a Second Language (ESL) for Somali and Vietnamese refugees is examined here. With Lefebvre's (1991) theory of the production of space and an additional help of postcolonial criticism (Fanon 1967; Willinsky 1998), this article first reviews how interplays among national flags, teaching and learning activities, and classroom arrangements served to nationalize a curriculum that ?walls? (Marcuse and von Kempen 1995) these students in national margins. Second, to further critiques and practices, the author argues that (...) an Other is critical in making a triad for becoming and the emergence of alternative transnationalism. More than defending differences in terms of originality, such transnationalism and the purpose of its pedagogy (Said 1994; Spivak 1997) reconceptualize the relations among culture, people, and place (Gupta and Ferguson 1992), and pursues more diverse trajectories of Becoming Others. (shrink)

本书内容包括:超然物外随想;西方世界的超然思想;东方印度思想中的超然;宗教的超然;道教/因眷恋人生而超然;老子/超然的有道之人;庄子/逍遥游世的超然等。.

The book offers an interdisciplinary perspective on finance, with a special focus on stock markets. It presents new methodologies for analyzing stock markets' behavior and discusses theories and methods of finance from different angles, such as the mathematical, physical and philosophical ones. The book, which aims at philosophers and economists alike, represents a rare yet important attempt to unify the externalist with the internalist conceptions of finance.

The position of individuals' bodies (e.g., holding a pencil in the mouth in a way that either facilitates or inhibits smiling musculature) can influence their emotional reactions to the stimuli they encounter, and can even impact their explicit preferences for one item over another. In this article we begin by reviewing the literature demonstrating these effects, explore mechanisms to explain this body-preference link, and introduce new work from our lab that asks whether one's bodily or motor experiences might also shape (...) preferences in situations where the body is not contorted in a particular position, or when there is no intention to act. Such work suggests that one consequence of perceiving an object is the automatic and covert motor simulation of acting on this object. This, in turn, provides individuals with information about how easy or hard this action would be. It transpires that we like to do what is easy, and we also prefer objects that are easier to act on. The notion that judgments of object likeability are driven by motoric information furthers embodied cognition theories by demonstrating that even our preferences are grounded in action. (shrink)

Objective: The COVID-19 epidemic has generated great stress throughout healthcare workers. The situation of HCWs should be fully and timely understood. The aim of this meta-analysis is to determine the psychological impact of COVID-19 pandemic on health care workers.Method: We searched the original literatures published from 1 Nov 2019 to 20 Sep 2020 in electronic databases of PUBMED, EMBASE and WEB OF SCIENCE. Forty-seven studies were included in the meta-analysis with a combined total of 81,277 participants.Results: The pooled prevalence of (...) anxiety is 37% from 44 studies. Depression is estimated in 39 studies, and the pooled prevalence of depression is 36%. There are 10 studies reported the prevalence of insomnia, and the overall prevalence of insomnia is 32%. The subgroup analysis showed a higher incidence of anxiety and depression among women and the frontline HCWs compared to men and non-frontline HCWs respectively.Conclusions: The COVID-19 pandemic has caused heavy psychological impact among healthcare professionals especially women and frontline workers. Timely psychological counseling and intervention ought to be implemented for HCWs in order to alleviate their anxiety and improve their general mental health. (shrink)

From the point of view of the development of Chinese Marxist philosophy, this paper comprehensively analyzes the current phenomenon of “Return to Marx” by pointing out: the phenomenon of “Return to Marx” meets the need to reconstruct ideology during the time of social change in China and it is a theoretical manifestation of the shift from planned economy to market economy in China; the phenomenon of “Return to Marx” embodies the academic path of the past ten years of Chinese Marxist (...) philosophy; the phenomenon of “Return to Marx” places too much emphasis on logic while too little emphasis on history. This understanding, the epistemological root of “Return to Marx”, has caused the negative effect and is also worth our attention and further study. (shrink)

Business Ethics, the Environment &Responsibility, EarlyView.

It is perhaps too early in the long history of humanity to draw definitive conclusions concerning the historical trajectories of traditional socialist countries. It is well known that major changes have been occurring in these countries, with most even turning away from socialism altogether. Many explanations have been propounded for this phenomenon. Some observers explain the turn away fromsocialism as a result of the backward stage of the development of productive forces. Everyone knows that most socialist countries were set up (...) during times of poor economic conditions. Certainly, it is difficult to say how advanced the productive forces need to be in order to set up a durable and practical socialist system. In discussing the problem, I will be re-examining the practice of so-called traditionalsocialism in concentrating mostly on China, a country which has been and still is guided by its understanding of Marx’s theory of historical materialism. (shrink)

This paper describes Freud pioneered by Don • After the phenomenology of the growth process, the main problem after the phenomenology of phenomenology in the field and after the latest expansion of the current, after trying to have a general grasp of phenomenology, in order to promote domestic academic circles After the phenomenology of attention and in-depth research, serve. Phenomenology after the formation and Don • Freud and established technology research group closely linked. After the phenomenological analysis of the first (...) stage is based on a philosophy of rebellion, because all phenomena are the analytical philosophy of language; but also with Husserl's transcendental phenomenology distance, because too much emphasis on empty Husserl's transcendental self. After phenomenology and pragmatism in part the product of the combination of phenomenology and its application to scientific research, experience, their thoughts turned to the core. • Freud, after Don phenomenology has many followers in the current, they will expand into post-phenomenological medicine, economics, astronomy and other fields. In this sense one can say, after the phenomenological movement is in the ascendant. (shrink)

Our aim was to describe Chinese nurses' experiences of workplace distress and ethical dilemmas on a neurological ward. Qualitative interviews were performed with 20 nurses. On using latent content analysis, themes emerged in four content areas: ethical dilemmas, workplace distress, quality of nursing and managing distress. The ethical dilemmas were: (1) conflicting views on optimal treatment and nursing; (2) treatment choice meeting with financial constraints; and (3) misalignment of nursing responsibilities, competence and available resources. The patients' relatives lacked respect for (...) the nurses' skills. Other dilemmas could be traced to the transition from a planned to a market economy, resulting in an excessive workload and treatment withdrawal for financial reasons. Lack of resources was perceived as an obstacle to proper patient care in addition to hospital organization, decreasing the quality of nursing, and increasing moral and workplace distress. The nurses managed mainly by striving for competence, which gave them hope for the future. (shrink)

From the point of view of the development of Chinese Marxist philosophy, this paper comprehensively analyzes the current phenomenon of “Return to Marx” by pointing out: (1) the phenomenon of “Return to Marx” meets the need to reconstruct ideology during the time of social change in China and it is a theoretical manifestation of the shift from planned economy to market economy in China; (2) the phenomenon of “Return to Marx” embodies the academic path of the past ten years of (...) Chinese Marxist philosophy; (3) the phenomenon of “Return to Marx” places too much emphasis on logic while too little emphasis on history. This understanding, the epistemological root of “Return to Marx”, has caused the negative effect and is also worth our attention and further study. (shrink)

This book offers the first comprehensive analysis of warfare ethics in early China as well as its subsequent development. Chinese attitudes toward war are rich and nuanced, ranging across amoral realism, defensive just war, humanitarian intervention, and mournful skepticism. Covering the five major intellectual traditions in the "golden age" of Chinese civilization: Confucian, Daoist, Mohist, Legalist, and Military Strategy schools, the book's chapters immerse readers in the proper historical contexts, examine the moral concerns in the classical texts on their own (...) terms, reframe those concerns in contemporary ethical idioms, and forge a critical dialogue between the past and the present. The volume develops fresh moral interpretations of classical texts such as The Art of War, Mencius, Xunzi, Mozi, and the Daodejing and discusses famous philosophers such as Han Fei and Wang Yang-ming, representing antithetical schools of thought about warfare. Attention is also given to the military ethics of the People's Liberation Army, examining its thinking against the backdrop of its own civilizational context. This book will be of much interest to students of just war theory, Chinese politics, ethics, and philosophy, military studies, and International Relations in general. (shrink)

The idea of “just war” is not alien to Chinese thought. The term “yi zhan” (usually translated as “just war” or “righteous war” in English) is used in Mencius, was renewed by Mao Zedong, and is still being used in China today (zhengyi zhanzheng). The best place to start exploring this Chinese idea is in the enormous Art of War corpus in premodern China, of which the Seven Military Classics is the best representative. This set of treatises served as the (...) military bible in imperial China from 1078 CE. Ideas analogous to ius ad bellum and ius in bello can be found in these texts. These norms are present in these military texts, elaborated in subsequent commentaries, understood as a matter of fact in Chinese political history, and recently and briefly acknowledged by a few Chinese military scholars in the mainland and in Taiwan. This Chinese just war ethics has its distinctiveness vis-à-vis James Turner Johnson's articulation of the Western classic view. It differs from Johnson's claims that military lethal violence is intrinsically morally neutral and that last resort is not a primary consideration in deciding for war. Contemporary Chinese People's Liberation Army (PLA) military publications show that the PLA understands the general idea of just war, but they acknowledge only the ad bellum part, not the in bello components. (shrink)

本书主要内容包括:泛观博览、止心圣学;投荒万里、龙场悟心;职事屡迁、门生广进;南赣戎机、矢石书影、翦除宁藩、教揭良知;讲学越城、心目俱醒;总督两广、恩威兼行;夫复何言、此心光明;哲人往矣、尔思曷兴.

The virtual display of products in e-commerce brings new problems of information asymmetry, and the overload of digital information also increases the difficulty of consumers' purchasing decisions. The real-time interaction between the streamer and the consumer during live streaming e-commerce will promote consumers' understanding of the product, reduce information asymmetry, and increase consumers' purchase intention. However, why do people trust the untouchable and unfamiliar streamers from live streaming e-commerce to purchase online? To understand this phenomenon, based on the perspective of (...) the information asymmetry theory and parasocial relationship theory, this research identified how social capital affected purchase intention in live streaming e-commerce. Through a questionnaire survey of live viewers, the purchase intention model constructed by empirical testing was used. The findings showed that the streamer's professionalism, the reciprocal expectation of live streaming, and the viewer's parasocial relationship could effectively increase the viewer's purchase intention. The occurrence of a streamer's negative public events could significantly reduce the viewer's purchase intention. The scale of live streaming and the streamer's commitment had no significant impact on the viewer's purchase intention. Trust played an intermediary role between the streamer's professionalism and parasocial relationship and the viewer's purchase intention. (shrink)