Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...) enterprises (NSOEs) is greater than that for state-owned enterprises (SOEs). These results suggest that state ownership and management affiliations are two important types of connection that impair auditor independence, and that management affiliations are of greater importance to private-sector firms than to SOEs. (shrink)

In this paper we investigate whether independent directors’ attendance at board meetings enhances investor protection using a difference-in-difference approach. We find that independent directors’ attendance alleviates tunneling. This effect is more pronounced in non-state-owned enterprises than in state-owned enterprises. The reinforcement of external supervision substitutes for the role of independent directors’ attendance and this substitution effect is more significant in non-SOEs. Together, these results imply that independent directors’ attendance at board meetings can play an important role in protecting investors, especially (...) in non-SOEs and when external supervision is weak. This paper sheds new light on independent directors’ function in corporate governance, and has implications for institutional improvements. (shrink)

Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct measure of entrenchment and alignment between shareholders and managers. We argue and find that the ethical effect of management ownership differs significantly in firms with different ultimate controlling shareholders. Specifically, management ownership in non-state-owned enterprises has an alignment effect, while management ownership has less of an (...) alignment effect in state-owned enterprises than in NSOEs. These results show that the ethical consequences of management ownership are moderated by the nature of ultimate controlling ownership. (shrink)

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. (...) In addition, the link between firm performance and CSR disclosure is found to be weaker among state-owned enterprises compared with non-state-owned ones. (shrink)

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. (...) In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones. (shrink)

This paper considers the connection between automaticity, control and agency. Indeed, recent philosophical and psychological works play up the incompatibility of automaticity and agency. Specifically, there is a threat of automaticity, for automaticity eliminates agency. Such conclusions stem from a tension between two thoughts: that automaticity pervades agency and yet automaticity rules out control. I provide an analysis of the notions of automaticity and control that maintains a simple connection: automaticity entails the absence of control. An appropriate analysis, however, shows (...) that actions are forms of control and pervasively automatic even if automaticity implies the absence of control. Consequences are drawn for the theory of mental agency and the psychological concepts of automaticity and control. (shrink)

This article provides a detailed overview of the neuroscience of consciousness.

This article compares the use of Romantic metaphor with the Chinese literary device xiang 象 (which I translate as “thing-metaphor”) in regard to how they embody different metaphysical relations between humans and things. Whereas Romantic metaphor transports a physical thing to the immaterial realm of imagination, xiang is a literary device in which the material qualities of the thing, while creatively interpreted to generate human meaning, retain ontologically a strong physical presence. Xiang therefore epitomizes a theory of creation that challenges (...) the Western dualistic paradigm: that the poet creates not virtual copies of the thing, but meanings of the thing, and therefore our relationships with things. The article concludes with Heidegger’s discourses on metaphor to suggest that my discussion of thing-metaphor has universal applicability. (shrink)

本书分别论述了理学开创者周敦颐的濂溪学、邵雍的象数学、张载的关学、程颢、程颐的洛学、朱熹的闽学、陆九渊的心学、王守仁的阳明学及王夫之对中国理学和各种虚妄邪说的批判等。.

本书收《祖坟——叛逆与创作》、《绍兴闲话》、《寰宇觅知音》、《油画的联想》、《漓江》等百余篇文章。.

In this book, Xin Conan-Wu presents a radically revisionist analysis on Zhu Xi’s (1130–1200) Neo-Confucian philosophy of education. She argues that landscape and poems in twelfth-century academies bespeak his natural pedagogy and reveal unsuspected contributions to Chinese cultural sensibility by this emblematic figure of a stultifying orthodoxy.

本书以专题的形式对哲学的一些基本理论、基本知识作了既有一定理论深度又有比较通俗易懂的阐述.

這部書論述的主題，是從歷史與思維活動兩個角度，對人的存在所牽涉的種種問題，進行探討。我們對本書主題的契入方式，是放在對人本身的兩個層次的瞭解之上。第一個層次是：由於人類是理性的動物，思考是隸屬於人性的 自然活動。我們是自然的思考者，我們也是歷史的思考者；第二層面則是：我們每天的生活中，牽涉到許多人和事，經由我們每天所接觸的人與事的累積而形成歷史，所以，歷史也是人性的自然。所以，人類是歷史與理性的動物 ，理性與歷史是人性中的兩個基本特點。這部書稿之所以訂名為《歷史與思考》，便是奠基於人性中這兩個基本特質之上。.

本书庋集吴氏法学著述二十五篇,概分为三大部分。吴氏与霍姆斯大法官的部分通信和著名的《吴氏宪草》,作为附录,一并收刊。.

本文集收入“传统道德文化的继承与批判”、“中国传统文化的现代化意义”、“关于中国传统道德和文化的几个问题”等文章61篇。.

Die Arbeit behandelt das Verhältnis von Beobachtungs- und theoretischer Sprache anhand der Typenlogik und der Erkenntnistheorie Bertrand Russells. Seine Typentheorie wird auf seine Erkenntnistheorie angewandt. Seine Typentheorie macht deutlich, warum schon aus formalen Gründen eine theoriefreie Beobachtungssprache unmöglich ist.

本书内容包括:论王阳明的最后定见;罗近溪与晚明王学的发展;江右王门何黄二先学行述略;王阳明思想中的“言语”与“心”的关系等。.

De-anthropocentrism is the leitmotif of philosophy in the twenty-first century, encouraging diverse and competing thoughts as to how this goal may be achieved. This article argues that the method by which we may achieve de-anthropocentrism is ethical rather than metaphysical – it must involve a creation of the self, rather than an interpretation of the given human conditions. Through engagements with the thought of Nietzsche, Levinas, and Foucault, and a close reading of Baudelaire’s poem “La Beauté,” I will illustrate three (...) ethical commitments essential to de-anthropocentrism: to abandon the claim to knowledge associated with human reason, to remain in perpetual quest of an object, and to transgress the given perceptual structure through aesthetic experience. In contrast to Kantian philosophy built upon universal human reason, art is the ethical arena where each artist creates their own way to relate to the object, while de-anthropocentrism occurs – this article argues – when the artist includes the self as the field of creation. Object-Oriented Ontology in my assessment is the only branch of philosophy that truly achieves de-anthropocentrism. (shrink)

EDITOR’S ABSTRACTThis article argues that Shang Yang’s philosophy of law was not only a means to enrich the state and strengthen its army, but also envisioned the orderly rule of all All-under-Heaven. Through a fair, universal, and reliable use of rewards, punishments, and also teaching, this vision of laws could ultimately lead to the promotion of moral values, popular consensus, and people’s self-governance. While the authors admit that in Shang Yang’s own historical context, law was no more than a tool (...) used by the ruler to suppress his people, potentially his ideas could contribute to a future Chinese society fully ruled by law and morality, and inspired by the rule of law. (shrink)

本书从哲学的高度探讨了科学的本质、科学的价值以及科学与社会、政治、教育、经济等发展关系的颇具现实性的问题。.