This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes (...) of sales by the companies in Pearl River Delta region of China. (shrink)

Total factor productivity is not only the core of high-quality economic development but also a core indicator for measuring the quality of economic development. Improving total factor productivity is one of the most critical points in building a modern economic system. Firstly, this paper uses the DEA-Malmquist index method to measure and decompose the total factor productivity of China’s 30 provinces, municipalities, and autonomous regions from 2001 to 2017 and analyzes the characteristics of its temporal and spatial changes. From a (...) spatial perspective, the regional gap is relatively large. Secondly, we construct the index system of five dimensions and use this index system to comprehensively evaluate the improvement degree of China’s modernized economic system. The results show that the overall level of the improvement degree of China’s modernized economic system is relatively low, and the differences between provinces are great. Thirdly, this paper uses static and dynamic spatial econometric models to empirically analyze the effect of total factor productivity on the improvement degree of the modern economic system. The results show that the improvement degree of the modern economic system in China has obvious characteristics of time spillover and space spillover. Finally, we put forward countermeasures and suggestions on how to perfect the modern economic system. (shrink)

Chez Saint-Simon, la substitution d'une réorganisation sociale et d'un autre rapport à la nature à l'exploitation de l'homme par l'homme, de l'administration des choses au gouvernement des hommes, entre autres, ont pris corps théoriquement en partant de l'expérience plutôt que de 'raisonnements a priori' (Le Producteur, oct. 1825 - oct. 1826). De la lecture de ses Œuvres éditées pour la première fois en 2012 en Œuvres complètes émergent des liens entre action et pensée, corps et esprit. Le saint-simonisme (1825-1835) apparaît, (...) au lendemain de la Révolution de Juillet, comme un 'espace-temps' élargi aux prolétaires et aux femmes attirés par cette 'nouvelle et puissante doctrine', prêts à s'impliquer dans la pratique de ces liens et les discussions dramatiques entre les deux 'Pères', Bazard et Enfantin (sur la 'question de la femme', les rapports internes et externes - silence sur les émeutes des canuts lyonnais). Saint-Simon et le saint-simonisme ont été /sont des 'passe-frontières' entre les sexes, les cultures, les états (réciprocité des échanges avec la Toscane pré-unitaire et l'Allemagne des intellectuels post-hégeliens). À la promesse 'd'être sincères en tout', véritable leitmotiv du saint-simonisme, les 'prolétaires saint-simoniennes' ont répondu en créant un mouvement autonome où vivre leur désir de ne pas séparer cœur, corps et esprit, 'dans la foi religieuse qui nous donne la force de vaincre' (La femme libre, 1832) ; par la création de cette forme sociale-politique et l'audace de leur pensée, elles ont précédé les hommes ; leurs écrits et ceux de leurs proches (Cl. Démar, S. Voilquin) nous bouleversent encore. Des formes de créativité étonnamment populaires sont nées en Provence sur les décombres de la société d'ordre, telles les chansons provençales de V. Gelu à Marseille (1837-1855) et ses 'Notes biographiques' écrites en français (rééditées en partie à la fin XXe siècle), tel Le marquis des Saffras, roman du saint-simonien J. de la Madelène (1849) réédité plusieurs fois. Femmes et hommes se réfèrant au 'vrai', chez lesquels la totalité de l'être est engagée dans le sillage de Saint-Simon, n'inventent-ils pas le politique moderne à l'encontre des codes et des chartes fustigés par Cl. Démar (1833)? Le saint-simonisme n'a-t-il pas été la matrice de la sociologie avec la découverte du rapport à l'autre, dégagée du moralisme étouffant du 'Me siècle (S. Zweig), peut-être articulée à la naissance du féminisme? N'a-t-il pas généré une nouvelle manière de penser que la Ille République aurait tenté d'annihiler (imposition du positivisme comme philosophie centrale) et les prémices de la découverte freudienne?"--Page 4 of cover. (shrink)

Research on corporate social responsibility has traditionally focused on managerial discretion and stakeholders’ influence. This study extends current research by addressing the effect of family firms and institutional owners on CSR performance, namely, CSR strengths and concerns. Based on stewardship theory and the socioemotional wealth perspective, we propose that family firms are more likely to value CSR performance. Next, drawing from multiple agency theory, we predict that institutional owners, unlike family owners, will influence a firm’s CSR performance differently. We tested (...) our hypotheses using a sample of 153 firms from 1994 to 2006 and found general support for our hypotheses. A higher percentage of family owned equity and the presence of a family CEO are found to increase CSR strengths, whereas transient institutional owners have an opposite effect. The presence of a family CEO and founding family are found to reduce CSR concerns. Contrary to our predictions, dedicated institutional owners are positively associated with CSR concerns. (shrink)

Early Confucian thinkers have an intense interest in the external aspects of moral exemplars. This article explores this interest by unpacking a complicated relation between silence, speech, and moral cultivation in theAnalects. Situating Confucius’s desire to be silent in a pedagogical context, this article points out a tension between speaking of moral knowledge and personalizing it. It argues that silence is considered a desirable pedagogical practice because it fosters a more intimate relation between people and the moral knowledge they receive. (...) This article then offers a detailed analysis of several difficult pedagogical moments between Confucius and two of his most eloquent students, Zigong and Zai Wo. Their problematic ways of speaking provide cases in point that flesh out the arguments sketched above. This article concludes by reflecting on how silence can also be alienating in moral cultivation, and on how people’s styles of speech may shape who they are. (shrink)

In the United States and elsewhere in the world, disabilities are being studied by two different schools of thought: special education and disability studies. In the field of special education, analyses are often pragmatic and instrumental. In contrast, analyses in the field of disability studies are often historical and cultural, explaining disabilities as constructed by social value. This lack of agreement about disabilities leads us to ask: How can practitioners and researchers begin to address the issue of which students might (...) need intensive interventions for their disabilities through the response to intervention (RTI) approach when disabilities are viewed so differently by scholars in the field? In this article I compare and contrast the philosophical foundations of disabilities in special education and disability studies and conclude that the dimensions of pragmatic, instrumental, historical, and cultural factors must be taken into account in order to achieve both the macro and micro levels of RTI implementation. (shrink)

This book exhibits deep philosophical quandaries and intricacies of the historical development of science lying behind a simple and fundamental item of common sense in modern science, namely the composition of water as H2O. Three main phases of development are critically re-examined, covering the historical period from the 1760s to the 1860s: the Chemical Revolution, early electrochemistry, and early atomic chemistry. In each case, the author concludes that the empirical evidence available at the time was not decisive in settling the (...) central debates and therefore the consensus that was reached was unjustified or at least premature. This leads to a significant re-examination of the realism question in the philosophy of science and a unique new advocacy for pluralism in science. Each chapter contains three layers, allowing readers to follow various parts of the book at their chosen level of depth and detail. The second major study in "complementary science", this book offers a rare combination of philosophy, history and science in a bid to improve scientific knowledge through history and philosophy of science. (shrink)

This book presents the concept of “complementary science” which contributes to scientific knowledge through historical and philosophical investigations. It emphasizes the fact that many simple items of knowledge that we take for granted were actually spectacular achievements obtained only after a great deal of innovative thinking, painstaking experiments, bold conjectures, and serious controversies. Each chapter in the book consists of two parts: a narrative part that states the philosophical puzzle and gives a problem-centred narrative on the historical attempts to solve (...) the puzzle; and the analysis part which provides in-depth analyses of certain scientific, historical, and philosophical aspects of the story. (shrink)

This paper examines the situation of rurally rooted cross-border migrant workers from Myanmar during the Covid-19 pandemic. It looks at the circumstances of the migrants prior to the global health emergency, before exploring possibilities for a post-pandemic future for this stratum of the working people by raising critical questions addressed to agrarian movements. It does this by focusing on the nature and dynamics of the nexus of land and labour in the context of production and social reproduction, a view that (...) in the context of rurally rooted cross-border migrant workers necessarily requires interrelated perspectives on labour, agrarian, and food justice struggles. This requires a rethinking of the role of land, not as a factor in either production or social reproduction, but as a central component in both spheres simultaneously. The question is not ‘whether’ it is necessary and desirable to forge multi-class coalitions and struggles against external capital, while not losing sight of the exploitative relations within rural communities and the household; rather, the question is ‘how’ to achieve this. It will require a messy recursive process, going back and forth between theoretical exploration and practical politics. (shrink)

This paper is the introduction to the volume. It gives an argumentative view of the philosophical landscape concerning incommensurability and incomparability. It argues that incomparability, not incommensurability, is the important phenomenon on which philosophers should be focusing and that the arguments for the existence of incomparability are so far not compelling.

This paper investigates two puzzles in practical reason and proposes a solution to them. First, sometimes, when we are practically certain that neither of two alternatives is better than or as good as the other with respect to what matters in the choice between them, it nevertheless seems perfectly rational to continue to deliberate, and sometimes the result of that deliberation is a conclusion that one alternative is better, where there is no error in one’s previous judgment. Second, there are (...) striking differences between rational agents – some rational agents have most reason to pursue careers on Wall Street while others have most reason to take up a career in teaching, or scuba diving, or working for political causes. These differences aren’t plausibly explained by ‘passive’ facts about our psychology or their causal interaction with our environment; instead, these facts seem in some sense to ‘express who we are’. But what is this sense? These puzzles disappear if we adopt a novel view about the source of the normativity of reasons – some reasons are given to us and others are reasons in virtue of an act of will. We make certain considerations reasons through an act of will and thus sometimes make it true through an act of agency that we have most reason to do one thing rather than another. (shrink)

What sorts of consideration can be normative reasons for action? If we systematize the wide variety of considerations that can be cited as normative reasons, do we find that there is a single kind of consideration that can always be a reason? Desire-based theorists think that the fact that you want something or would want it under certain evaluatively neutral conditions can always be your normative reason for action. Value-based theorists, by contrast, think that what plays that role are evaluative (...) facts (or the facts that subvene them) about what you want, such as the fact that having it would be good in some way. This paper argues that value-based theorists are wrong; if we try to find a single kind of consideration that can always be normative reason, we find that sometimes our reason is the fact that we want something and not any corresponding evaluative fact. (shrink)