Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the...Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.展开更多
Culture is the soul of a nation, and also the basis of landscape design, the basis of historical inheritance and innovation. Japanese garden was born out of Chinese garden, but because of the difference of geographica...Culture is the soul of a nation, and also the basis of landscape design, the basis of historical inheritance and innovation. Japanese garden was born out of Chinese garden, but because of the difference of geographical environment and national culture, Japanese gardens combine Chinese culture with local national characteristics, forming a unique garden culture in Japan. Based on the research on Japanese gardens like pond garden, rock garden and tea garden, this study analyzed the cultural connotation in Japanese garden landscape design, made in-depth understanding of Japanese landscape development, explored the value existing in the contemporary garden design of Japanese gardens, with the aim to make use of the excellent experience to the garden landscape design in the future.展开更多
The pre-qin Scholars’views on human nature could be divided into two types:malleable human nature and immalleable human nature.Based on the theory of the malleability of human nature,Confucianism formed an educationa...The pre-qin Scholars’views on human nature could be divided into two types:malleable human nature and immalleable human nature.Based on the theory of the malleability of human nature,Confucianism formed an educational concept aiming at shaping the ideal personality of Confucianism.The theory of immutability of human nature has become the root of the two distinct educational concepts of Taoism,which advocates letting nature take its course,and Taoism,which aims at reforming human behavior.Either idea has its reasonableness.All of these have a very important impact on our higher education today.展开更多
The "differential pattern" is an important thesis raised by Fei Xiaotong in his early sociology theory and possesses unique theoretical intension and practical value. From different dimensions, the study of the "di...The "differential pattern" is an important thesis raised by Fei Xiaotong in his early sociology theory and possesses unique theoretical intension and practical value. From different dimensions, the study of the "differential pattern" theory and its contemporary value has been one of the hot issues in domestic sociology. With these studies, the contents of the "differential pattern" theory are enriched, and also its value boundary and contemporary significance are revealed.展开更多
1.Introduction History has endowed the Chinese people with a very influential and unique culture,which advocates harmony in diversity and integrates different cultures in practice.While unfolding a spectacular scene,a...1.Introduction History has endowed the Chinese people with a very influential and unique culture,which advocates harmony in diversity and integrates different cultures in practice.While unfolding a spectacular scene,and spreading benefits around the world,it also quietly nourishes ordinary households without even being noticed.More importantly,having witnessed many thousand years of vicissitudes。展开更多
基金supported by project of the National Natural Science Foundation of China(No.71802067).
文摘Based on data from China’s A-share listed companies from 2008 to 2017,this paper examines the influence of the contemporary values of Confucianism,namely benevolence,righteousness,propriety,wisdom,and fidelity on the effectiveness of internal control.It indicates a significant positive correlation between the contemporary values of Confucianism and the effectiveness of internal control.Furthermore,this positive influence is noticeable in family-owned businesses but is unobserved in foreign-invested enterprises in China.In addition,the contemporary values of Confucianism enhance internal control quality through two pathways:promotion incentives and corporate reputation.In regions with lower degrees of openness,lower levels of rule of law and slower marketization,or in companies facing operational crises,the contemporary values of Confucianism have a more pronounced effect on enhancing the effectiveness of internal control.The contemporary values of Confucianism have strengthened the ability of internal control to decrease agency costs and mitigate the negative influence of internal control on risk-taking.
文摘Culture is the soul of a nation, and also the basis of landscape design, the basis of historical inheritance and innovation. Japanese garden was born out of Chinese garden, but because of the difference of geographical environment and national culture, Japanese gardens combine Chinese culture with local national characteristics, forming a unique garden culture in Japan. Based on the research on Japanese gardens like pond garden, rock garden and tea garden, this study analyzed the cultural connotation in Japanese garden landscape design, made in-depth understanding of Japanese landscape development, explored the value existing in the contemporary garden design of Japanese gardens, with the aim to make use of the excellent experience to the garden landscape design in the future.
文摘The pre-qin Scholars’views on human nature could be divided into two types:malleable human nature and immalleable human nature.Based on the theory of the malleability of human nature,Confucianism formed an educational concept aiming at shaping the ideal personality of Confucianism.The theory of immutability of human nature has become the root of the two distinct educational concepts of Taoism,which advocates letting nature take its course,and Taoism,which aims at reforming human behavior.Either idea has its reasonableness.All of these have a very important impact on our higher education today.
文摘The "differential pattern" is an important thesis raised by Fei Xiaotong in his early sociology theory and possesses unique theoretical intension and practical value. From different dimensions, the study of the "differential pattern" theory and its contemporary value has been one of the hot issues in domestic sociology. With these studies, the contents of the "differential pattern" theory are enriched, and also its value boundary and contemporary significance are revealed.
文摘1.Introduction History has endowed the Chinese people with a very influential and unique culture,which advocates harmony in diversity and integrates different cultures in practice.While unfolding a spectacular scene,and spreading benefits around the world,it also quietly nourishes ordinary households without even being noticed.More importantly,having witnessed many thousand years of vicissitudes。