Integrated reporting, as a novel corporate reporting approach, focuses on how six forms of capital promote corporate value. This paper explores whether this kind of multiple capitals disclosure framework has an impact on the capital market. Using a sample of Chinese A-share firms from 2012 to 2016, we examine the relationship between MCD quality and firm value. The results indicate that a higher MCD quality leads to a greater firm value. Our results are robust to a variety of sensitivity tests. (...) Further evidence suggests that MCD quality could increase profitability by affecting the decision-making of non-financial stakeholders and enhance the value relevance of financial information by affecting the decision-making of investors. The paper helps understand how the IR approach affects the perception of investors on the value of a firm. The findings of the paper are of interest to academics, corporate management, investors, and governmental officials. (shrink)

为展示中国当代文艺学理论的总体实力和水平，集中体现当代中国文艺理论家的理论观点，供读者学习、研究，我社策划出版一套丛书，内容为中国当代文艺学大家的代表性理论思想及研究文章，以期对文艺学思想的创造性成果 进行总结，对文艺学的理论价值进行建构。本丛书共十册，拟于2019年整套推出。选定人员也是在这方面有突出成就的专家、学者，有钱谷融、童庆炳、徐中玉、钱中文、王元骧、陆贵山、李衍柱、孙绍振、刘再复和陈伯海 10人。.

I propose and argue for an account of humility in Zhuangzi, which I call perspectival humility. In the opening of the article, I will present a view of humility found in pre-Qin Confucian texts; then, I will explain the idea of Zhuangist humility, which provides a contrast to Confucian humility. Zhuang Zhou does not think that any ideas of right and wrong can be absolutely correct. People must see that their beliefs may not be absolutely correct, and should always consider (...) alternative perspectives. Those who recognise the limitations of their perspective are led to perspectival humility. Moreover, perspectival humility encourages people to learn extensively and to harmonise the differences between other perspectives. The Zhuangist approach takes various perspectives into account and is an inclusive notion of humility that prompts people to appreciate different ways of life, engages in harmonious social relationships, and preserves cultural diversity. (shrink)

Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' (...) interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly. (shrink)

Ben shu de zhu yao nei rong shi chan shu zhe xue de te shu de li lun xing zhi he du te de huo dong fang shi,Bing tong guo ju ti lun zheng zhe xue dui gou cheng si xiang de ji ben xin nian,Ji ben luo ji,Ji ben fang shi,Ji ben guan nian,Zhe xue li nian de qian ti pi pan,Zhan xian zhe xue fa zhan de zi wo pi pan de huo li he yong bu ku jie (...) de li lun kong jian. (shrink)

本书在对中西交汇尤其是在对近代德国理性主义哲学反思的比较视野中,努力呈现唐君毅的道德人格思想,考察他在对传统儒家伦理道德思想的继承,发展和现代性新生转进中的努力.

This chapter contains sections titled: Political or Ethical? Opposition to Hobbes: You Shall Not Commit Murder Opposition to John Locke: Restoration of Paternality Opposition to Hume: Morality Presides over the Work of Truth Freedom and the Priority of Responsibility Justice and the Third Party Pluralism and Peace Endnotes.

A case study of multimodal systems and a new interpretation of Charles S. Peirce's theory of reasoning and signs based on an analysis of his system of ...

The bundle theory is a theory about the internal constitution of individuals. It asserts that individuals are entirely composed of universals. Typically, bundle theorists augment their theory with a constitutional approach to individuation entailing the thesis ‘identity of constituents is a sufficient ground for numerical identity’ (CIT). But then the bundle theory runs afoul of Black’s duplication case—a world containing two indiscernible spheres. Here I propose and defend a new version of the bundle theory that denies ‘CIT’, and which instead (...) conjoins it with a structural diversity thesis , according to which being separated by distance is a sufficient ground for numerical diversity. This version accommodates Black’s world as well as the three-spheres world —a world containing three indiscernible spheres, arranged as the vertices of an equilateral triangle. In this paper, I also criticize Rodriguez-Pereyra’s alternative attempt to defend the bundle theory against Black’s case and the case of the three-spheres world. (shrink)

Exploring the factors influencing entrepreneurial intention is crucial to entrepreneurial practice and education. For a comprehensive understanding of the influence of narcissistic personality on entrepreneurial intention, this study analyzed the relationship between narcissistic personality, entrepreneurial self-efficacy, and entrepreneurial intention in college students sampled from three higher vocational colleges in Beijing, China. A total of 252 valid questionnaires were collected. The results show that the narcissistic personality of the college students has a significant positive effect on entrepreneurial intention and entrepreneurial self-efficacy. (...) Entrepreneurial self-efficacy of the college students has a significant positive effect on entrepreneurial intention and plays a partial mediation role in the relationship between narcissistic personality and entrepreneurial intention. Thus, the study results provide some reference for further improving entrepreneurial practice and education. (shrink)

Ben shu wei wo she chong dian tu shu hua xia wen ku ru xue shu xi zhong di yi ben. Gai shu yi jian ming de wen zi gou le le Gu Yanwu, Wang Fuzhi, Huang Zongxi san wei Ming mo da ru sheng huo de shi dai bei jing, hong ru de sheng ping jing li, ta men de xue shu zao yi (zhu yao zhi ta men zai ru xue fang mian de cheng jiu), cheng yu jiao (...) you yi ji san wei zai li shi shang de di wei he gong xian, ta men ren sheng de kan ke du lai ling ren bu sheng xi. (shrink)

Contemporary China, in an era of globalization and in the midst of transition, now faces both great opportunities and unprecedented challenges. People are more and more becoming "economic man," "technological man" and "one-dimensional man," and are increasingly losing the virtue, dignity and beauty of human nature. When humanity's habitat grows smaller and smaller as economic, technological, informational and social interaction become more and more intense, while conflicts of interest and clashing values are growing increasingly heated, how should different religions, national (...) groups and states deal with each other? As environmental pollution worsens, our ecosystem becomes increasingly unstable and population growth becomes an unbearable burden, where shall we look for a homeland where we can rest our weary minds?... To answer these daunting questions and address their attendant challenges, all human activities, including institutional arrangements, economic constructions, and science and the arts, must all start from the change of humankind, re-think the true nature of humankind and its needs, and consider the prospect of humankind evolving into a "better humankind." This book is an exploration of such inquires.. (shrink)