This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...) is potentially at odds with their commitment to professional independence. Data collected from interviews with Chinese accounting professionals, accounting academics and expatriate accountants working in China provide insight on how Chinese accounting professionals discharge their obligations under guanxi. Notions of guanxi and the rules of exchange identified in Hwang’s (Knowledge and action: A social psychological interpretation of Chinese cultural traditions, Sin-Li, Taipei, 1995) model of “Confucian ethics for ordinary people” provide the lens to explain the ethical dilemmas facing Chinese accountants. The findings suggest that accounting professionals prioritise the interests of their superiors and clients over the users of financial reports. Despite accountants’ moral obligation to protect the public interest, personal and professional obligations in China struggle to extend beyond client or employer interests mostly because of the absence of a formal relationship or connection with the public. This contrasts sharply with the notion of professional independence practised in western societies, where accounting professionals must be independent of their clients and superiors and commit to a duty to protect the public interest. The outcome of this study demonstrates the impediments to transplanting western concepts to different cultures. (shrink)

Introduction : towards philosophy of scientific practice -- The origin of the concept of practice -- Scientific practice: significance, types and scopes -- The nature of scientific practice -- The nature of knowledge : the local knowledge -- Knowledge and power -- The contextual normativity of scientific practice -- Philosophy of scientific practice and naturalism (I) -- Philosophy of scientific practices and naturalism (II) -- Philosophy of scientific practice and relativism -- Partner of philosophy of scientific practice : philosophy of (...) scientific experimentation -- New empiricism : close relative of philosophy of scientific practice -- The starting point of scientific research: opportunity, question, or observation? -- New solution for the old problem : the relationship among observation, experiment and theory -- New studies on replicability of scientific experiment -- Local knowledge (I) : traditional chinese medicine (TCM) -- Local knowledge (II) : chinese theory of fengshui -- Local knowledge (III) : ethnobotany -- Conclusion : scientific practice in ongoing and unlimited process. (shrink)

The theory about human desire is one important component in early Confucian theory of humanity. It is worth our attention that Pre-Qin Confucians never put human desire at the absolute opposite position to the Heavenly Principle, as their successors do. Contrarily, they generally believe that the desire is the inseparable property of normal human nature, and making efforts to satisfy the human desire is reasonable. Only in terms of reducing the conflicts between human desire and the limited resources they advocate (...) a moderate abstinence. [key words] Pre-Qin Confucianism; the theory of human nature; human nature is good; human desire. (shrink)

The thorny problem, which we are confronted with in translating the term of “Sein”(Being) from western Philosophy into Chinese, highlights the ambiguity, paradoxy and vagueness of the issue of Sein from a specific viewpoint. Although there is no exact equivalent in Chinese for the word of “Sein”, we use several different words to express the meanings consisted in the issue of “Sein”. By comparison we may find that what is discussed by Zhuang Zi using the terms of “Shi” and “Fei” (...) are just in a considerable degree the same issue discussed by Heidegger using the terms of “Sein” and “Dasein”. However, they gave different opinions to the issue, which show their divergence in their philosophic thinking. (shrink)

The important feature of Dao as a philosophic category in early Confucian philosophy is its prominent practical and historical properties, which make it different from those western metaphysic categories. Confucianism emphasizes that the Dao can not be separated with the practice and the history of human being, thus the Tao should be explored in peoples’ social activities and history. They believe that the Tao only lives in the historical tradition and can only be demonstrated by the narrative of history. The (...) historical and practical properties of Dao incarnated the unity of epistemology and axiology, and integrated the value of both “Dao” and “De”. It also spots the conjunction between Confucianism and the historical materialism that persists on the standpoint of dialectic and practice. (shrink)

The event that King Kuai of Yan demised the crown to his premier Zizhi, is a tentative way of political power transmission happened in the social transforming Warring States Period, which was influenced by the popular theory of Yao and Shun’s demise of that time. However, this tentative was obviously a failure, coming under attacks from all Confucian, Taoist and Legalist scholars. We may understand the development of the thinking concerning the issue of political legitimacy during the Warring States Period (...) by analyzing the different commentaries by different schools on this unusual event, and get some beneficial inspirations. (shrink)

本书主要内容包括:“早期启蒙说”与中国现代化、“宋明启蒙说”的误解与迷失、嘉道经世思潮与晚清思想的近代转型等等.

本书对马克思主义哲学和后现代主义的产生背景、总体特征、本体论特征、历史观特征和发展趋势进行了对比研究。.

"中"或"中道"是先秦儒家哲学方法论和价值观的精髓,是儒家"道统"的核心精神。荀子对"中道"的哲学原理及其实践意义有透彻 的领会和阐发,并且将"中道"精神贯彻在其整个学说体系中。本文对荀子的"中道"哲学及其具体运用进行分析论述,说明其对儒家"中道"传统的贡献。.

唐鄉維在校園中巧遇風雲人物泰勒，自認平凡無奇而感到自卑的他經由泰勒的邀請加入了一個神秘的研究計畫，從此與熟悉的生活告別，被放入未曾想像過的險峻位置中。 泰勒厭惡著人心的貪婪和愚蠢，表面上聽命於組織的吩咐製造毀滅性武器，實則計畫著人類的末日。自從遇見唐鄉維之後泰勒發現以往看似遙不可及的夢想或許得以實現，便暗自進行著不為人知的計畫，製造無人能及的「怪物」 。 全書以雙線方式進行，用跳躍的時間點敘述整個事件，兩個性格截然不同的男主角相互依賴，卻又矛盾衝突不斷，令人好奇究竟事件背後隱藏的真相是什麼。本書探討著男性對於力量和外表的崇拜，甘願付出一切，肇因於理想的 實現與純粹的迷戀。.