Researchers have suggested that ethical judgments about “right” and “wrong” are the result of deep and thoughtful principles and should therefore be consistent and not influenced by factors, such as language :e94842, 2014b, p. 1). As long as an ethical scenario is understood, individuals’ resolution should not depend on whether the ethical scenario is presented in their native language or in a foreign language. Given the forces of globalization and international convergence, an increasing number of accountants and accounting students are (...) becoming proficient in more than one language, and they are required to interpret and apply complex ethical pronouncements issued by various global standard setters both in their native language and in English. There have been calls in the literature to examine whether subjects make systematically different ethical judgments in a foreign language than in their native language. We contribute to the literature by drawing on culture, linguistics, and psychology research to provide empirical evidence that Chinese subjects are more aggressive in interpreting the concept of control when providing their consolidation reporting recommendations in English than in Simplified Chinese. We applied a 2 × 2 within-subject and between-subject randomized experimental design using a sample of Chinese final year undergraduate accounting students at a leading Chinese university, where accounting courses are taught in both Simplified Chinese and English. Students in our study are proxy for entry-level accounting practitioners. Our findings have implications for the globalized business world and cross-cultural research by challenging the commonly held assumption that an individual’s ethical judgment is consistent in different languages. We suggest that systematically different ethical judgments in native and foreign languages needs to be recognized. (shrink)

We contribute to the literature on intentions to report wrongdoing by examining whether Chinese internal auditors make consistent judgments when an ethical dilemma is presented in English and when the same dilemma is presented in Chinese. We invoke cultural frame switching theory, and our findings, which are based on a randomized experiment using between-subjects and within-subject mixed design, support the hypothesis that Chinese internal auditors are more likely to report wrongdoing when the ethical dilemma is presented in English than when (...) it is presented in Chinese. Our results, which demonstrate that internal auditors make inconsistent ethical judgments in English and Chinese, point to language-triggered cognitive bias resulting from cultural mindsets. We suggest practical interventions and language strategies to improve audit quality. (shrink)

Makoto (sincerity, truth, or faithfulness) is an important concept in haikai (Japanese comic linked verse) poetics. The discussions on makoto by the seventeenth-century haikai master Uejima Onitsura (1661-1738) clearly refer to the Daoist discourse on ziran (the Natural), and the clarification of this intertextuality is crucial to the understanding of the theoretical connotations of the term.

John Swales’ 1986 article ‘Citation analysis and discourse analysis’ was the first to apply citation analysis to describe in-text citations in the field of discourse analysis. Howard White’s 2004 article ‘Citation analysis and discourse analysis revisited’ was written by an information scientist and primarily focused on citation analysis and discourse analysis. Here, we cast a wider net by conducting a bibliometric analysis of discourse analysis to sketch its scientific landscape between 1978 and 2018. Our findings show that discourse analysis has (...) emerged as a major, and increasingly distinctively sociological, contribution to the analysis of language in social life. It is evident that discourse analysts are increasingly interested in such topics as corpus linguistics, digital conversation analysis, discursive news values approach, membership categorization analysis, multimodal analysis and social media. It is a general trend that the United States is no longer the only dominating publication powerhouse in the field. Countries such as the United Kingdom, Australia and China are wielding a growing share of research output. (shrink)

A longitudinal study was conducted to examine the developmental trend of creative potential in Chinese junior high school students and the within-person and between-person effects of student–student support and need for cognition. Two hundred and fourteen Chinese junior high school students participated in the present study (mean age = 13.29 years, SD = 0.49 years, 116 boys). Student–student support, need for cognition, and creative potential were measured once per year for 3 years. Longitudinal multilevel models indicated that (1) Chinese junior (...) high school students’ creative potential showed a downward trend from grades 7 to 9; (2) at the within-person level, time-varying student–student support positively predicted time-varying creative potential; (3) at the within-person level, time-varying need for cognition moderated the positive link between time-varying student–student support and time-varying creative potential; and (4) at the between-person level, no support was found for the links between student–student support, need for cognition, and creative potential. Specifically, average levels of student–student support neither significantly predicted initial levels and developmental rates of creative potential nor moderated the links between average levels of student–student and initial levels and developmental rates of creative potential. The findings highlight that at the within-person and between-person levels, student–student support and need for cognition have differential influences on Chinese junior school students’ creative potential. (shrink)

The present study examined the effect of distant temporal distance on creative thinking and the underlying motivation mechanism. We tested our hypotheses in four studies. In Studies 1-4, participants in the distant temporal distance opposed to the proximal temporal distance performed better on a series of creative thinking tasks: the Alternate Uses Task (Study 1), the Chinese Remote Associates Test (Study 2), the Toy Design Task (Study 3) and the Ad Evaluation Task (Study 4). Moreover, Studies 2 and 3 found (...) that promotion motivation mediated the beneficial effect of distant temporal distance on the performance of the two creative thinking tasks. In conclusion, distant temporal distance facilitated creative thinking, and promotion motivation mediated this beneficial effect. (shrink)

The term "political philosophy" refers to the abstract, fundamental, and guiding principles and basic theorems for observing, handling, and dealing with political problems and political struggles. Its meaning is analogous to, say, "military philosophy." Naturally, these theorems are connected to and integrated with specific political viewpoints, just as "military philosophy" is connected to and integrated with specific military strategies and military tactics. This kind of integration does not hinder in any way our study of political philosophies in history, just as (...) it does not hinder our study of any particular "military philosophy.". (shrink)

The effects of psycholinguistic variables on reading development are critical to the evaluation of theories about the reading system. Although we know that the development of reading depends on both individual differences (endogenous) and item-level effects (exogenous), developmental research has focused mostly on average-level performance, ignoring individual differences. We investigated how the development of word recognition in Chinese children in both Chinese and English is affected by (a) item-level, exogenous effects (word frequency, radical consistency, and curricular grade level); (b) subject-level, (...) endogenous individual differences (orthographic awareness and phonological awareness); and (c) their interactive effect. We tested native Chinese (Putonghua)-speaking children (n = 763) in grades 1 to 6 with both Chinese character and English word identification (lexical) decision tasks. Our findings show that (a) there were effects of both word frequency and age of acquisition in both Chinese and English, but these item-level effects generally weakened with increasing age; (b) individual differences in phonological and orthographic awareness each contributed to successful performance; and (c) in Chinese, item-level effects were weaker for more proficient readers. We contend that our findings can be explained by theoretical models that incorporate cumulative learning as the basis for development of item-level effects in the reading system. (shrink)

Research Doctorate - Doctor of Philosophy (PhD).

Background The concept of career identity is integral to nursing practices and forms the basis of the nursing professions. Positive career identity is essential for providing high-quality care, optimizing patient outcomes, and enhancing the retention of health professionals. Therefore, there is a need to explore potential influencing variables, thereby developing effective interventions to improve career identity. Objectives To investigate the relationship between moral distress, moral courage, and career identity, and explore the mediating role of moral courage between moral distress and (...) career identity among nurses. Design A quantitative, cross-sectional study. Methods A convenient sample of 800 nurses was recruited from two tertiary care hospitals between February and March 2022. Participants were assessed using the Moral Distress Scale-revised, Nurses’ Moral Courage Scale, and Nursing Career Identity Scale. This study was described in accordance with the STROBE statement. Ethical consideration Research ethics approval was obtained from the researcher’s university and hospital where this study was conducted prior to data collection. Findings Moral distress is negatively associated while moral courage is positively associated with career identity among nurses. Moral courage partially mediates the relationship between moral distress and career identity ( β = −0.230 to −0.163, p < 0.01). Discussion The findings reveal a relationship between moral distress, moral courage, and career identity among nurses. Conclusion By paying attention to nurses’ moral distress and courage, healthcare providers can contribute to the development of effective interventions to improve career identity, and subsequently performance, among nurses. (shrink)

This book explains China's intellectual property perspective in the context of European theories, through a critical examination of intellectual property theory and practice focused on China's compliance with the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS). The author's critical review of contemporary intellectual property philosophy suggests that justifying intellectual property protection through Locke or Hegel's property theories internalizes a theoretical paradox. "Professor Wenwei Guan's treatment of intellectual property law and practice in the PRC offers new perspectives that (...) enrich an already active field of study. This book will be a useful contribution to academic and policy discourses examining conceptual and operational dimensions of China's intellectual property protection system and the broader process of China's international engagement." - Dr. Pitman B. Potter, Professor of Law, University of British Columbia, Canada "Dr. Guan reminds us of the daunting challenge of the public-private divide in forming and reforming TRIPS regime; how this regime has failed to address development needs and public concerns in developing countries like China; and how TRIPS's 'birth defect' can be overcome and its evolution can be put back on the right track." - Dr. Yahong Li, Associate Professor at Faculty of Law, Hong Kong University. (shrink)

This paper investigates the methods of eclipse prediction in China before the fourth century AD, with a detailed example of the eclipse theory in the Jing chu li (Luminous Inception System ). As the official calendar of the Jin dynasty and the Kingdom Wei during the three kingdoms period, the Jing chu li was used for more than 200 years after it was adopted in 237 AD. From the San tong li (Triple Concordance System ) of the Western Han to (...) the Jing chu li, methods for predicting eclipses developed in three important ways: (i) from predicting only lunar eclipses to the prediction of both solar and lunar eclipses; (ii) from relying only on the mean periods of the sun and the moon to taking into consideration the variation in lunar velocity; and (iii) from estimating only a rough date to predicting the exact time of eclipses. This paper addresses two questions: first, how did ancient Chinese astronomers use cycles to predict eclipses in the Han dynasty? Second, how did astronomers such as Liu Hong and Yang Wei revise early eclipse prediction methods? The original text of the Jing chu li is analyzed to show how Yang Wei combined lunar velocity theory with the traditional method of predicting eclipses using cycles. (shrink)

Resumen: La concepción estética en la pintura tradicional china es un concepto esencial en el antiguo pensamiento estético chino y sirve como criterio estético supremo perseguido en la creación pictórica clásica. Los artistas utilizan obras únicas para mostrar la concepción estética en la pintura tradicional china, destacando así los rasgos distintivos de la pintura china. Este artículo realiza un análisis genealógico de la concepción artística en la pintura tradicional china y lo combina con símbolos culturales específicos para su interpretación, con (...) el objetivo de desvelar las ideas filosóficas y los conceptos culturales concentrados en la pintura tradicional china. (shrink)

In a digital era that neglects handwriting, the current study is significant because it examines the mechanisms underlying this process. We recruited 9- to 10-year-old Chinese children, who were at an important period of handwriting development, and adult college students, for both behavioral and electroencephalogram experiments. We designed four learning conditions: handwriting Chinese, viewing Chinese, drawing shapes followed by Chinese recognition, and drawing shapes followed by English recognition. Both behavioral and EEG results showed that HC facilitated visual word recognition compared (...) to VC, and behavioral results showed that HC facilitated visual word recognition compared to drawing shapes. HC and VC resulted in a lateralization of the N170 in adults, but not in children. Taken together, the results of the study suggest benefits of handwriting on the neural processing and behavioral performance in response to Chinese characters. The study results argue for maintaining handwriting practices to promote the perception of visual word forms in the digital age. (shrink)

Included with this letter, please find a list of corrections to the chapter "Lao Zi's Political Philosophy." The Jilin People's Publishing House did not show us the page proofs of the book Lao Zi Tong prior to publication, and as a consequence it contains a large number of typos. In the chapter "Lao Zi's Political Philosophy" alone there are 63 errors and deletions, some of which are serious and may make an accurate English translation difficult. For instance, "si hu" has (...) been typeset as "xiong [vicious beast] hu" throughout. "Si" means rhinoceros, and "si hu" thus means rhinoceros and tiger. Compare the passage "the rhinoceros finds no place to cast its horn; the tiger finds no place to put its claws." We hope that the translation can be checked against the list of corrections. (shrink)