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.

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.

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。.

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。.

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)

'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)

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.

Some evolutionary psychologists claim that humans are good at creating superstimuli, and that many pleasure technologies are detrimental to our reproductive fitness. Most of the evolutionary psychological literature makes use of some version of Lorenz and Tinbergen’s largely embryonic conceptual framework to make sense of supernormal stimulation and bias exploitation in humans. However, the early ethological concept “superstimulus” was intimately connected to other erstwhile core ethological notions, such as the innate releasing mechanism, sign stimuli and the fixed action pattern, notions (...) that nowadays have, for the most part, been discarded by ethologists. The purpose of this paper is twofold. First, we will reconnect the discussion of superstimuli in humans with more recent theoretical ethological literature on stimulus selection and supernormal stimulation. This will allow for a reconceptualisation of evolutionary psychology’s formulation of (supernormal) stimulus selection in terms of domain-specificity and modularity. Second, we will argue that bias exploitation in a cultural species differs substantially from bias exploitation in non-cultural animals. We will explore several of those differences, and explicate why they put important constraints on the use of the superstimulus concept in the evolutionary social sciences. (shrink)

The classic text on balance, inner calm, and the cultivation of tranquillity using the age-old techniques of Zen masters • Reveals the psychosomatic underpinnings of Zen, Taoism, and other Eastern traditions • Provides an alternative to the “chest out-belly in” postural attitude of the West • Includes translations of the wisdom teachings of three Japanese masters • Shows how the theory and practice of Hara helps us find our essential self When we speak of an individual’s state, we are actually (...) referring to something that transcends the duality of body and soul, something that reflects the entirety of a person’s being. Because each of us is a unity of body and soul, there is no psychic structure or inner tension that is not reflected outwardly in the form and order of the body. When we find the physical center of the body we also find the psychological center of the soul. According to Zen masters, by correcting posture and breathing to balance this center, one can cultivate inner tranquillity and balance: the state called Hara. In Hara, Karlfried Graf Dürckheim shows the Western world how to overcome the physical and spiritual decay of modern life by adopting the age-old techniques of Japanese Zen masters. By leaving behind the “chest out–belly in” posture and attitude of the West and adopting the belly-centered posture and attitude of Hara, individuals can live a calm, grounded, and more balanced life. Included in this classic text are vital life force practices and translations of the wisdom teachings of three Japanese Zen masters. This book also explores how the practice of Hara emphasizes empirical learning and the cultivation of self-knowledge through the perfection of arts such as painting and archery. (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)

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.

Both "dialectical contradiction" and "logical contradiction" use the word "contradiction." This is misleading; it may easily lead people to believe that the word "contradiction" has only one meaning and thus confuse dialectical contradiction with logical contradiction. As a matter of fact, in dialectics and logic "contradiction" implies different things. "Contradiction" as used in dialectics refers to the two contradictory aspects in a thing. In contrast, "contradiction" as described in formal logic means the self-contradictoriness in thinking. For example, contradictions between the (...) productive forces and the relations of production, between one's merits and weaknesses, and between getting rid of the stale and taking in the fresh are all dialectical contradictions. "At once a man and a not-man," "at once existent and non-existent," "at once meritorious and non-meritorious," and so forth are all logical contradictions. The law of contradiction of formal logic excludes only the self-contradictoriness in thinking and has nothing to do with dialectical contradiction. The law of contradiction says that there can be no"A and not-A." That is to say, "A and not-A" is the logic contradiction that the law of contradiction should rule out. If we admit that dialectical contradiction is not logical contradiction, we then cannot describe dialectical contradiction as "A and not-A.". (shrink)

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)

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)

Using a sample of 11,357 firm-year observations from the Chinese stock market for the period of 2001–2011, we investigate whether and how religion can mitigate earnings management. Specifically, based on geographic-proximity-based religion variables, we provide strong and robust evidence to show that religion is significantly negatively associated with the extent of earnings management, suggesting that religion can serve as a set of social norms to mitigate corporate unethical behavior such as earnings management. Our findings also reveal that the negative association (...) between religion and earnings management is less pronounced for firms with closer distance to the regulatory centers than for their counterparts, implying the substitutive effects between religion and the distance to regulators on mitigating earnings management. The above results are robust to different measures of earnings management, various religion variables, and a variety of sensitivity tests. (shrink)

When allocating scarce healthcare resources, the expected benefits of alternative allocations matter. But, there are different kinds of benefits. Some are direct benefits to the recipient of the resource such as the health improvements of receiving treatment. Others are indirect benefits to third parties such as the economic gains from having a healthier workforce. This article considers whether only the direct benefits of alternative healthcare resource allocations are relevant to allocation decisions, or whether indirect benefits are relevant too. First, we (...) distinguish different conceptions of direct and indirect benefits and argue that only a recipient conception could be morally relevant. We analyze four arguments for thinking that indirect benefits should not count and argue that none is successful in showing that the indirectness of a benefit is a good reason not to count it. We conclude that direct and indirect benefits should be evaluated in the same way. (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)

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 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 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)

Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing (CADS) on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals (the inverse proxy for audit quality), suggesting that (...) CADS leads to the collusion between the CEO and the signing auditors, elicits pre-IPO earnings management, and eventually impairs pre-IPO audit quality. Moreover, both auditor reputation and audit firm industry specialization attenuate the positive effect of CADS on discretionary accruals. Furthermore, sensitivity tests suggest that above findings are robust to different measures of CADS and discretionary accruals, and above conclusions still stand after controlling for the endogeneity. Lastly, the findings using the post-IPO sample further validate the negative association between CADS and pre-IPO audit quality. (shrink)

In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than (...) for their counterparts. The above results are robust to various sensitivity tests. My findings suggest that environmental misconduct dressing may be an additional motivation for corporate philanthropic giving and that different dimensions of corporate social responsibility may be inherently inconsistent in the given institutional setting. (shrink)

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)

Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...) corporate philanthropic giving have a significantly weaker (less pronounced) positive association for state-owned enterprises than for non-state-owned enterprises. The results are robust to a variety of sensitivity tests. Our results highlight religious influence on corporate philanthropic giving in contemporary China, an old traditional country with a typical communist economy. (shrink)

This study explores cultural influence on corporate behavior employing the case of merchant guild culture in China and further the moderating role of Marketization. Using hand-collected data on merchant guild culture, we find that merchant guild culture is significantly negatively associated with owner-manager agency costs, suggesting that merchant guild culture in ancient China still has its continuous and remarkable effects on managerial behavior in contemporary corporations. This finding also implies that merchant guild culture motivates managers to upgrade the efficiency of (...) controlling operating costs, reduces agency conflicts between management and shareholders, and eventually mitigates owner-manager agency costs. Moreover, provincial Marketization level attenuates the negative association between merchant guild culture and owner-manager agency costs. Above results are robust to a variety of alternative measures of merchant guild culture and owner-manager agency costs. Furthermore, our findings are still valid after controlling for the potential endogeneity between merchant guild culture and owner-manager agency costs. (shrink)