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)

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.

The Guan Zhong school of thought was formed by the people of the state of Qi during the Warring States period in inheriting and developing the legacy of Guan Zhong's ideas. This school, on the basis of the concrete conditions and the cultural tradition of the state of Qi, and in summing up the experience of social reform in that state, provided the feudal rulers with a complete system of political philosophy. It was distinctly apart from the Meng-Xun (...) school, which had historic connections with the civilization of the state of Lu and the Shang -Han school, which originated in the three Jin states . Generally speaking, the primary distinctions between the three schools reside in their different attitudes toward the patriarchal rule system. The Lu school, i.e., the Confucian school, adopted the attitude of wholesale acceptance of the patriarchal rule system. It advocated the establishment of a feudalists hierarchical system of patriarchal government molded after the rule-by-rites order of the Zhou dynasty. The Three Jins school, i.e., the Legalist school, stood on the exact opposite end to this and adopted the attitude of totally rejecting the rule-by-patriarchal system, but advocating the establishment of a monarchical regime which was absolutely despotic. It believed that the code of morality based on patriarchal rule was disadvantageous to the monarchical regime, that standards of good and bad ought to be replaced by standards of merit, and that law should replace morals. The Qi school, i.e., the Guan Zhong school, stood in between the other two. It adopted an attitude of accepting the patriarchal system in part while also rejecting it in part. It advocated that the patriarchal rule system and the system of centralized authority must be organically integrated, that rule by rites and rule by law must also be integrated. In this way it emphasized strengthening the monarchical power through the means of law while at the same time it also emphasized using the patriarchal and clan-oriented morals to consolidate feudalistic government. Thus, on the premise of their different attitudes toward the patriarchal system, each of these three schools created and established a completed system of social-political and philosophical thought. They engaged each other in polemics, and each propagandized its ideas broadly and played very major roles on the stage of the contention of the hundred schools of scholarship and thought during the Warring States period. (shrink)

Clarifying the effects of biliteracy on cognitive development is important to understanding the role of cognitive development in L2 learning. A substantial body of research has shed light on the cognitive factors contributing to biliteracy development. Yet, not much is known about the effect of the degree of exposure to biliteracy on cognitive functions. To fill this research void, we measured three categories of biliteracy skills jointly and investigated the effects of biliteracy skill performance in these three categories on cognitive (...) skills in Chinese L1 children who were exposed to English as L2 beginning at age 3 or in grade 3. In this cross-sectional study, 10 parallel Chinese and English language, reading, and cognitive–linguistic measures were administered to emerging Chinese–English bilingual children in grade 3 and grade 6. The results revealed that early exposure to Chinese–English biliteracy enhanced cognitive skills but with a cost of a slight delay in performance on Chinese L1 language skills in grade 3. Importantly, the present findings suggest that, in addition to universal and developmental processes, the cumulative effect of early and sustained bi-scriptal exposure enhances working memory and attention in school children. (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)

With the rapid increase of the aging population in China, research on the aging phenomenon has become critical. Studying population aging from a spatial perspective is of vital practical significance. Based on China’s census data from 1990 to 2010, this study establishes the indicator system of aging level and chooses the entropy method, standard deviational ellipse, and spatial autocorrelation as main methods. Taking Liaoning province of China as an example, the study measures the aging level of its 100 districts and (...) counties, analyzing the overall spatial movement degree, and elucidates the temporal-spatial evolution of aging development. It further discusses the spatial correlational characteristics between each county unit. The results reveal that, first, the spatial distribution of aging in Liaoning shows an unceasingly intensifying northeast-southwest pattern. County areas along the Shenyang-Dalian line show a stronger effect of aging of the whole province. Second, the average score of aging in all county areas is on the increase; the degree of aging shows an increasing trend, but the speed of aging tends to slow down. Population aging in Liaoning shows an obvious spatial heterogeneity, which is mainly manifested by regional differences, urban-rural differences, and minority differences. Third, Moran’s I index of aging level first increases and then decreases; the values are all positive. The overall spatial pattern has a positive correlation; the spatial agglomeration effect is first enhanced and then weakened. The hot spots are distributed in the surrounding counties of Shenyang and Dalian, showing a distribution pattern of two cores; the cold spots gradually form a binary structure represented by Chaoyang-Huludao and Yingkou-Panjin. The study showed the positive spatial correlation of the aging level between the county units, thereby paving the way for future research on the balanced distribution. Population aging studies will contribute to optimize the population structure and promote a virtuous circle of economy. The study showed the positive spatial correlation of the aging level between the county units, thereby paving the way for future research on the balanced distribution. Population aging studies will contribute to optimize the population structure and promote a virtuous circle of economy. (shrink)

In this book Professor Tjoa not only reconstructs Lewes’ theory of criticism and his social and political opinions but also evaluates his contributions to ...

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)

The rapid development of information science and technology today, its impact on culture and society, and how we should respond to this new phenomenon in our cultural undertakings is something that is probably of concern to many people. I would like to approach this question from the macro level, from the interrelationship between cultural exchange and the culture industry, linking it to the current state of international cultural exchange.

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)

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)

The flipped classroom is becoming a popular new instructional model in higher education capable of increasing student performance in higher-order learning outcomes. However, the success of a flipped classroom model depends on various supporting elements, and it may not be appropriate for all students and courses. In this study, a new blended Biochemistry classroom model based on Massive Open Online Courses and a “semi-flipped” environment was applied to Biochemistry instruction of Nursing and Clinical Medicine majors. The students’ academic performance and (...) perceptions of self-cognition were used to assess the blended Biochemistry classroom. Students who participated in the blended classroom model achieved higher academic performance and reported a significant improvement in their perceptions of self-cognition compared to the control group. Moreover, the effectiveness of the blended Biochemistry classroom on the small size class was stronger than on the large size class. (shrink)