The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of generally small in the size of company and low in the salary of employees in Chinese agent bookkeeping companies. Such characteristic results in a series of problems including negative work attitude of employees in the development process, which seriously limit the development of (...) Chinese agent bookkeeping companies. However, issues occurred in the development of agent bookkeeping, such as negative employee attitudes, which severely hampered the growth of Chinese agent bookkeeping companies. Therefore, a model of three dimensions of work attitude has been set up in this paper to demonstrate the working attitude of the staff of the agent bookkeeping companies in China’s Guangdong-Hong Kong-Macao Greater Bay Area, including emotional dimension, behavioral dimension, and cognitive dimension which consists of eight factors: work environment, career satisfaction, interpersonal relationship, role engagement, work vitality, responsibility attitude, emotional identity, and retention attitude. The result indicates that female employees outnumber male ones in agent bookkeeping companies, most employees have a low sense of belonging to the company, limited career development affects employees’ enthusiasm for work, work attitudes are influenced by mediocre work performance among employees with a graduate degree or higher. (shrink)

The philosophy of the Wei-Jin era had a unique character of its own which was different from the classicial studies of the Han dynasty and which gave rise to the so-called "Xuanxue" movement that paid homage to the philosophies of Laozi and Zhuangzi. This school has not been well studied in scholarly circles. In the present article, I would like to discuss my own rather crude views of the following problems.

论述了春秋时期法家思想的萌芽和先驱人物,战国前期和中期和法家学派的形成与勃兴,战国末期法家学派思想的总结与秦王朝法家政治的终结及法家思想对后世的影响。.

Ben shu shou lu wen zhang si shi yu pian, shi zuo zhe dui dao jia yu dao jiao wen hua duo nian lai yan jiu cheng guo de zong he zhan xian.

中华文明能于艰难困苦之中存亡继绝，延绵至今，与中国哲学的精神特质密切相关，而中国伦理思想不单是中国哲学的核心内容，也是体现其精神特质的典型样式。所谓“伦理中国”，便是关于中国的合理想象和美好期许。 《中华六家道德学说精要：伦理中国》将儒、道、墨、法四家及佛、道两教中的相关伦理学说专门提取出来，对其演进流变历程作细致辨析，对其价值意义积淀作深入探讨，旨在沟通传统与现代，接续理论架构和生活实践，于深 沉历史之上，开拓晴朗壮丽的未来。.

'The problem of the twentieth-century is the problem of the color-line.' Originally published in 1903, The Souls of Black Folk is a classic study of race, culture, and education at the turn of the twentieth century. With its singular combination of essays, memoir, and fiction, this book vaulted W. E. B. Du Bois to the forefront of American political commentary and civil rights activism. The Souls of Black Folk is an impassioned, at times searing account of the situation of African (...) Americans in the United States. Du Bois makes a forceful case for the access of African Americans to higher education, memorably extols the achievements of black culture (above all the spirituals or 'sorrow songs'), and advances the provocative and influential argument that due to the inequalities and pressures of the 'race problem', African American identity is characterized by 'double consciousness'. This edition includes a valuable appendix of other writing by Du Bois, which sheds light on his attitudes and intentions. ABOUT THE SERIES: For over 100 years Oxford World's Classics has made available the widest range of literature from around the globe. Each affordable volume reflects Oxford's commitment to scholarship, providing the most accurate text plus a wealth of other valuable features, including expert introductions by leading authorities, helpful notes to clarify the text, up-to-date bibliographies for further study, and much more. (shrink)

Housed in one volume for the first time are several of the seminal essays on Du Bois's contributions to sociology and critical social theory: from DuBois as inventor of the sociology of race to Du Bois as the first sociologist of American religion; from Du Bois as a pioneer of urban and rural sociology to Du Bois as innovator of the sociology of gender and culture; and finally from Du Bois as groundbreaking sociologist of education and cultural criminologist to Du (...) Bois as critic of the disciplinary decadence of the discipline of sociology. Unlike any other anthology or critical reader on Du Bois, this new volume offers an excellent overview of the critical commentary on arguably one of the most imaginative and innovative, perceptive and prolific founders of the discipline of sociology. (shrink)

This chapter presents an essay by W. E. B. Du Bois that deals with the issue of race. He raises questions such as: What is the real meaning of race. What has, in the past, been the law of race development? What lessons has the past history of race development to teach the rising Negro people? He describes the American Negro Academy, which aims at once to be the epitome and expression of the intellect of the black-blooded people of America, (...) the exponent of the race ideals of one of the world's great races. He concludes by outlining a proposed creed for the Academy. (shrink)

In this dissertation, I provide an account of the protections to which most captive non-human animals are morally entitled when they participate in health-related research. At least in the animal ethics literature, it is uncontroversial that the protections currently afforded to captive research animals are inadequate. This has much to do with the fact that most animals who serve as research participants are 1) sentient and, thus, have important morally considerable interests; 2) unable to provide informed consent to their research (...) participation; and 3) seriously harmed as a result of their participation. Unsurprisingly, then, a number of authors have proposed alternative sets of protections that they take to be appropriately responsive to the morally considerable interests of research animals. However, none of the alternatives proposed ensures the ethically appropriate treatment of research animals because all are demonstrably more permissive than the set of protections governing research involving children. This seems problematic given that most animal research participants, like most pediatric research participants, are sentient and unable to provide informed consent for their research participation, and, furthermore, that these are the very characteristics that render children vulnerable — and so entitled to additional protections — in the context of research. I examine a number of reasons that might be thought to justify the discrepancy between the protections afforded to these two groups of research participants, and argue that no non-speciesist justification is forthcoming. Consequently, we ought to reflect upon how the protections currently in place for pediatric research participants might be extended to most animal research participants. I argue that most pediatric research protections, when suitably amended to account for relevant differences between most children and animals, can and should be extended to most animal research participants. I also demonstrate that doing so would require that substantial changes are made to most extant animal research studies. Since this, in turn, would require a radical transformation of the research enterprise as we know it, I also gesture towards how we might get from where we currently are to a truly just research enterprise. (shrink)

This book offers a critical feminist perspective on the widely debated topic of transitional justice and forgiveness. Louise Du Toit examines the phenomenon of rape with a feminist philosophical discourse concerning women’s or ‘feminine’ subjectivity and selfhood. She demonstrates how the hierarchical dichotomy of male active versus female passive sexuality – which obscures the true nature of rape – is embedded in the dominant western symbolic frame. Through a Hegelian and phenomenological reading of first-person accounts by rape victims, she excavates (...) an understanding of rape that also starts to open up a way out of the denial and destruction of female sexual subjectivity. (shrink)

A moving cultural biography of abolitionist martyr John Brown, by one of the most important African-American intellectuals of the twentieth century. In the history of slavery and its legacy, John Brown looms large as a hero whose deeds partly precipitated the Civil War. As Frederick Douglass wrote: "When John Brown stretched forth his arm... the clash of arms was at hand." DuBois's biography brings Brown stirringly to life and is a neglected classic.

The distinguished American civil rights leader, W. E. B. Du Bois first published these fiery essays, sketches, and poems individually nearly 80 years ago in the Atlantic, the Journal of Race Development, and other periodicals. This volume has long inspired readers with its militant cry for social, political, and economic reforms for black Americans.

In China, Buddhism and Taoism are two major religions. Using a sample of 10,363 firm-year observations from the Chinese stock market for the period of 2001–2010, I provide strong and robust evidence that religion (i.e., Buddhism and Taoism on the whole) is significantly negatively associated with owner-manager agency costs. In particular, using firm-level religion data measured by the number of religious sites within a radius of certain distance around a listed firm’s registered address, I find that religion is significantly negatively (...) (positively) associated with expense ratio (asset utilization ratio), the positive (reverse) proxy for owner-manager agency costs. This finding is consistent with the following view: religiosity has remarkable effects on the way how an individual thinks and behaves, and thereof can curb managers from unethical business practices. Moreover, my findings suggest that the negative association between religion and owner-manager agency costs is attenuated for firms with strong external monitoring mechanisms such as higher Marketization and high-quality auditors. Furthermore, after separating Buddhism from Taoism, my finding indicates that above conclusions are only available for Buddhism, suggesting that different religions may have asymmetric influence on owner-manager agency costs. Above results are robust to various measures of religiosity and a variety of robustness checks. (shrink)

This research investigates the interplay between leadership styles and institutional corporate social responsibility (CSR) practices. A large-scale field survey of managers reveals that firms with greater transformational leadership are more likely to engage in institutional CSR practices, whereas transactional leadership is not associated with such practices. Furthermore, stakeholder-oriented marketing reinforces the positive link between transformational leadership and institutional CSR practices. Finally, transactional leadership enhances, whereas transformational leadership diminishes, the positive relationship between institutional CSR practices and organizational outcomes. This research highlights (...) the differential roles that transformational and transactional leadership styles play for a firm’s institutional CSR practices and has significant implications for theory and practice. (shrink)

The technological virtual converges with our contemporary existence in a multitude of ways, which suggests a need to interrogate the question of the virtual existentially. Merleau-Ponty’s existential phenomenological account of embodiment is invaluable in this regard because the virtual is encountered from the basis of the facticity of the embodied individual – a facticity that is closely related to perception and motor intentionality. The current article argues that these characteristics of the body-subject should be taken into consideration in order to (...) develop a clearer description of the virtual. However, beyond an embodied account that relates to early technologies, Merleau-Ponty also presents through his concept of the flesh a novel avenue for the ontological investigation of the virtual. The flesh describes the intertwining of the body-subject and the world, which is suggestive of a new account of the individual’s sensibility in relation to the virtual. An original concept is suggested to describe the existential-ontological structure of the virtual: The embodied screen. The embodied screen as neologism presents an alternative conceptualisation of the coincidence of the body-subject (who understands the world spatially) with the virtual (as non-spatial). By tracing imaginative signification and embodied habitude in terms of the virtual, this article suggests certain existential implications of the virtual for contemporary being. (shrink)

En retraçant le parcours du Père Samaan, figure centrale de la scène chrétienne égyptienne, cet article analyse les trajectoires mouvantes de la politisation des coptes charismatiques et chrétiens évangéliques en Égypte dans les dernières années – les deux mouvances étant étroitement liées l’une à l’autre. Outre des orientations relatives à des positions de classe, des manœuvres et tactiques vis-à-vis des institutions ecclésiales, des arènes politiques locale et nationale, comme des ONG internationales, le rapport au politique des chrétiens charismatiques et évangéliques (...) d’Égypte est également conditionné par leur perception du religieux majoritaire dans le pays, à savoir l’Islam. Loin de refléter une tendance théologico-politique globale et homogène en tous lieux, partir de ce cas donne à penser la manière dont, à travers l’œuvre d’acteurs situés comme celle du Père Samaan, le christianisme charismatique s’ancre toujours dans des logiques territorialisées et des enjeux locaux. (shrink)

In this essay I explore the notion of philosophy as a way of life as a recovery pathway for individuals in addiction recovery. My hypothesis is that philosophy as a way of life can be a compelling, and legitimate recovery pathway for individuals in addiction recovery, as one of many recovery pathways. I will focus on logic-based therapy applied in the context of addiction recovery. The aim of presenting a case study is to show how a client receiving LBT is (...) provided with techniques and a worldview that can contribute to a philosophically oriented recovery program. In the case study the client was advised to apply the moral philosophy of Friedrich Nietzsche as an uplifting philosophical framework to counteract his unproductive worldview and fallacious thinking. Considering that there is an ostensibly low efficacy rate for the treatment of addiction, articulating the value of philosophy as a way of life as a recovery pathway provides a conceptual and methodological framework for the development of novel philosophically-based addiction treatment and recovery-oriented programs—thus expanding the treatment and recovery options available for those seeking recovery from addiction. (shrink)

In this essay I argue that a comprehensive understanding of addiction and its treatment should include an existential perspective. I provide a brief overview of an existential perspective of addiction and recovery, which will contextualize the remainder of the essay. I then present a case study of how the six-step philosophical practice method of Logic-Based Therapy can assist with issues that often arise in addiction treatment framed through an existential perspective.

Central to philosophical practice is the application of philosophers' work by philosophical practitioners to inspire, educate, and guide their clients. For example, in Logic-Based Therapy (LBT) philosophical practitioners help their clients to find an uplifting philosophy that promotes guiding virtues that counteract unrealistic and often self-defeating conclusions derived from irrational premises. I will present the argument that Simone de Beauvoir’s existentialist ethics can be applied as an uplifting philosophy as per LBT methodology, and therefore has utility for philosophical practice. Additionally, (...) I will propose that Beauvoir’s existentialist ethics, as an uplifting philosophy, may act as an antidote for ideological obsession and ideology addiction. I will also suggest that LBT may be a suitable intervention when challenging the unrealistic conclusions derived from illogical premises in practical reasoning that contribute to ideological obsession, because it can contest irrational beliefs in a way that could mitigate the fragmentation anxiety that often arise when individuals relinquish maladaptive self-object organizations. (shrink)

The virtual has become the latest rostrum for ideological heteronormativity; it increasingly plays host to an insidious rhetoric of unjustifiably fixed and oppositional gender binaries that exhort heterosexuality as a norm. Conservative political and religious groups, as well as consumerist advertising, utilise digital technology to reinforce cast-in-stone and adversarial social perspectives for manipulative and exploitative ends. Contrastingly, the virtual may be mobilised to support and facilitate queering in contemporary societies and may positively counter such fixed ideological heteronormative categories of social (...) life. Crucial in this transformative account of the virtual is the body, which is for Merleau-Ponty the horizon of engagement with the world as a condition for perception and performativity. Queer perspectives may, in turn, overcome the oversight of Merleau-Ponty (as critically suggested by Judith Butler and Iris Marion Young) regarding the specific gendered characteristics of the body itself, and allows for an expanded embodied and queer conceptualisation of the virtual. A transformative vision of the virtual entails therefore a rethinking of our understanding of digital technology through (a) the phenomenology of the body-subject and (b) queer theory. I argue that the idea of the body as entirely discursive or performative (per queer theory) needs to be adjusted by explicating the foundational ontological characteristics of the body-subject’s encounter of the virtual. (shrink)

In the Chinese stock market, controlling shareholders often use inter-corporate loans to expropriate a great amount of cash from listed firms, through a process called “tunneling.” Using a sample of 10,170 firm-year observations from the Chinese stock market for the period of 2001–2010, I examine whether and how Buddhism, China’s most influential religion, can mitigate tunneling. In particular, using firm-level Buddhism data, measured as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses, this study (...) provides strong evidence that Buddhism intensity is significantly negatively associated with tunneling. This finding is consistent with the view that Buddhism has important influence on corporate behavior and can serve as a set of social norms and/or an alternative mechanism to mitigate controlling shareholders’ unethical tunneling behavior. In addition, my findings also reveal that the negative association between Buddhism intensity and tunneling is attenuated for firms that have high analyst coverage. The results are robust to various measures of Buddhism intensity and a variety of sensitivity tests. (shrink)

The main claim in this article is that the traditionally Western and currently dominant understandings of the figures of “Nature” and “Animal” underlie and structure different forms of oppression and should be critically confronted. The racial-sexual subjugation of the colonized African draws symbolically on the older Western symbolic subjugations of Animal and Woman. In the Great Chain of Being of Western metaphysics it is Woman’s sexual body that links humans to the domain of the animal, and Man’s intellect that distinguishes (...) and separates humans from that same domain. Situated in the border between human and Animal, Woman merges with the chaos and fleshiness of Animal and Nature. With the emergence of race as a category of classification and colonial justification, the African is placed at the furthest remove from Western Man, the epitome of reasonable humanity. African Woman, in particular, is seen as the Animal Other. The colonial-“civilizing” project thus institutes a certain flight from Nat... (shrink)