有法所度:墨子的法治憧憬

墨子的法治憧憬,可以通过墨子提出的“有法所度”命题来展示。“有法所度”有两个关节点,一是“法”,二是“度”。“有法所度”之“法”,在墨子的规范体系中,可以分为两个层次:高级规范与次级规范。高级规范就是作为“天志”的实体内容的兼爱。次级规范包括非攻、非乐、节用,这三条次级规范可以视为高级规范的具体表达。“有法所度”之“度”,主要体现为法的实施的方法,包括尚贤、垂范、尚同,这三项措施旨在为法的实施提供保障。在先秦法理学的理论丛林中,墨子的“有法所度”集中体现了那个时代草根阶层或平民阶层的心声。

《墨子·法仪》篇对春秋战国时期会计的贡献

墨子在《法仪》篇中提出了"天下从事才者,不可以无法仪;无法仪而其事能成者,无有也"的思想,对春秋战国时期会计的贡献表现在"故百工从事,皆有法所度"的法制理念。

Design for Waterfront Street in Downtown——A Case Study of Honggutan Central Area,Nanchang City

In the study, waterfront street in Honggutan was researched by field investigation and questionnaire survey from space, transport, scale and human activity. The waterfront street has the following characters： ambiguous spatial structure, a lack of spatial design; a lack of business diversity, and over-scaled street space. The scale of waterfront space is amenity, diversified and hydrophilic property. We analyzed and performed a parallel comparison on waterfront street space to help improve Honggutan waterfront street by analyzing its design principles, and taking references from outstanding cases at home and abroad.

Development and validation of the Nurse’s Workplace Mental Health Questionnaire

Objectives:This study aimed to develop and validate the Nurse’sWorkplace Mental Health Questionnaire(NWMHQ).Methods:The questionnaire was developed based on the two continua model of mental illness and health proposed by Keyes.The initial questionnaire was generated through literature review,two rounds of Delphi expert consultation,followed by a pilot survey.Finally,the reliability and validity of the questionnaire were validated through an online survey of 2,815 registered nurses selected from the public hospitals in 11 provinces from June to July 2020.Results:The item-content validity index(I-CVI)of the questionnaire ranged from 0.750 to 1.000 and the average scale-level content validity index(S-CVI/Ave)was 0.906.Cronbach’s a coefficient was 0.948 and test-retest reliability was 0.850.The self-rating depression scale score was negatively related to the NWMHQ score(r=0.664,P<0.01).The exploratory factor analysis(EFA)yielded six factors(emotional status,psychological security,positive relationship,resilience,self-efficacy,and subjective well-being),consisting of 32 items.The cumulative variance contribution rate was 65.58%.Confirmatory factor analysis(CFA)showed an acceptable fit.Conclusion:The NWMHQ developed in this study showed good reliability and validity.This questionnaire may help assess the mental health status of nurses and help nursing managers to develop appropriate targeted psychological interventions.

The Impact of Changes of Property Rights on Farmland Use:An Empirical Study of China during Transition

In China, farmland property rights characterized by the household-responsibility system (HRS) have been improved since the reform and opening-up. The rights of use, transfer and gain become more stable, authorized and complete. This paper firstly analyzes the impact on farmland productivity, which comes from the improvement of farmland property rights. Then, an economet- ric model is built to test the above analysis. It concludes that changes of property rights will affect farmland performance in China. In the end, some policy implications are explored for fur- ther reforms.

Research on the capital structural optimization based on the coexistence condition of company＇s income tax and individual income tax

Capital structure denotes enterprises＇ form and proportion relation of various long-term funds source. The capital structure is the combination problem of the long-term funds about enterprise development and it is the quantity and proportion between every fund form. This paper analyzes the various factors which affect capital structural decision-making, and introduces capital structural optimization theory of the shelter benefit of tax revenue and bankruptcy cost balance. It studies the method and the evaluation criterion of capital structural optimization. And it constructs capital structural optimization model of coexistence condition of company＇s income tax and individual income tax. This will be very helpful for the rationality of enterprise capital structure.

The concept of capital before and after industrial revolution： Islamic versus market economy

The concept of capital and ownership of capital in market economy and Islamic economy is different. Also the role that capital is expected to play in the economy is different in two economic systems. One of the key elements in creation of the capital （capital formation） is interest rate. In Islam interest is strictly forbidden. This paper reviews the concept of capital and the process of capital formation both before and after industrial revelation. In that context it also looks at the function of interest rate during the time of Prophet Mohammed and the present time.

China-US Trade Balance under the Ownership-based Statistical System

In the context of economic globalization,territory-based bilateral trade statistics are no longer compatible with the reality of cross-border flow of capital factor and rapid emergence of multinational firms.On the basis of survey of literature studies,this paper has created a three-country model of bilateral trade based on ownership principle and demonstrated that ownership-based statistical system under this model can reflect bilateral trade volume and balance more objectively,truthfully and comprehensively.In addition to theoretical demonstration,this paper has revaluated China-US trade balance using ownership-based statistical methodology and the result indicates that the existing statistical system of trade severely overestimates the real level of China-US trade balance and FDI in China is a major reason behind increasing China-US trade surplus.

Concentration Analysis of the Hungarian Mangalica Pig Stock

In the animal raising sector of Hungary, the indigenious and special Hungarian product called Mangalica pig has a special significance. Some descriptions were made about the species but the concentration of this segment has not been examined, that is why the aim of the researchers is to analyse the concentration of the Mangalica population on the basis of various statistical methods in the last 10 years. The certain concentration indexes were the following the concentration ratio, the Lorenz-curve, the Gini-coefficient, the Herfindahl-index and the redundancy index. Through the analysis we realised that from 2000 a kind of concentration started, which in case of the concentration ratio, the Lorenz-curve and the Gini-coefficient were in 2001 and 2003 of the highest ratio. The Herfindal-index and redundancy index showed that the years of 2000 and 2002 were the most significant, because of a number of large-scale producers started their activities or developed their stocks in these years. On the basis of the results, it can be stated that in the years before the application and after the recession the concentration of the stock was instable, while at the beginning of the supporting period until the crisis the appearance of large-scale firms became equal but basically according to every index the concentration in the examined years was approximately average.

The role of trust in supervisor in participative budgeting systems

This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty.

Evaluation of Drought and High Temperature Resistances in Cowpea （Vigna unguiculata （L.） Walpers） for Sahel, Africa

Physiological responses were studied in temperature-controlled glass house at Okinawa, Japan to evaluate drought and high temperature resistances of cowpea cultivar/strains for Sahel, Africa. Four drought-tolerant cowpea cultivar/strains （cv. TVu-11986; TVu-11979; IT-96D-604 and Dan Ilia）, and three sensible strains （cv. IT96K-238-3, IT96K-231-1 and TVu-7778） were grown in pots and imposed to drought （soil content; 9.7±1.9%（w/w））, high （30/26℃, day/night, 12/12 hour）, normal （27/23℃, control） and low （24/20℃） temperature conditions after flowering. Plant fresh weight reduced 80%, 26% and 1% by dry, high and low temperature, respectively. Stem diameter decreased 32% and 2% by dry and low temperature, respectively, but increased 5% by high temperature. Difference between the drought tolerant and sensible cultivars/strains, pre-evaluated by IITA, was explained by relationship between stem diameter and plant fresh weight with 77% of reliability. The 35% of misclassification were due to misjudgment of drought tolerant as sensible in dry plot. The stem diameter highly correlated with all parts of plant weight in all regimes except in dry treatment. Difference of the classification between IITA and our results may cause different survival strategy against drought. The cultivars/strains, evaluated as drought tolerant by IITA, might fatten up at early stage, and could avoid from drought at latter growing stage.

Effect of Different Calcium Levels on Growth,Yield and Fruit Quality of Tomatoes in Substrate Culture

Tomato seedlings were grown in substrate culture with pots. The formulation of Holland Greenhouse Horticulture Research Institute was used(as CK) and the effects of different Ca concentrations(LCa, CK and HCa)on growth, yield, and fruit quality(protein, Vitamin C, nitrates, organic acid and soluble sugar) of tomato were studied keeping concentrations of other nutrients unchanged in the nutrient solution. The results showed that parameters related to the growth of tomato(plant height and Stem diameter), changes of tomato yield per plant and quality of tomato fruits were the highest when the plants were grown at 20% Ca treatments. In the second study, increased EC concentrations of nutrient solution resulted in stronger plants with improved yields and quality. Four different concentration gradients of nutrient solution treatment were designed based on the results of the first research stage(EC=1.5, 2.5, 3.5, 4.5 m S/cm, respectively). The single tomato plant had the highest production which is 2 268.994 g/plant, when the nutrient solution strength was at EC=1.5 m S cm, whereas they have the best fruit quality when the solution strength at EC 4.5 m S/cm. This suggests the need for wide popularization of the nutrient solution formula in large areas to improve the tomato production.

Irradiation Testing of Coated Particle Fuel at HANARO

TRISO （Tri-structural iso-tropic）-coated particle fuel is being developed to support the development of a VHTR （very high temperature reactor） in Korea. From August 2013, the first irradiation testing of coated particle fuel was begun to demonstrate and qualify TRISO fuel for use in the VHTR in HANARO （high-flux advanced neutron application reactor） at KAERI （Korea Atomic Energy Research Institute）. This experiment is currently undergoing under an atmosphere of a mixed inert gas without on-line temperature monitoring and control combined with on-line fission product monitoring of the sweep gas. The irradiation device contains two test rods, one contains nine fuel compacts and the other five compacts and eight graphite specimens. Each compact has 263 coated particles. After a peak bum-up of about 4% and a peak fast neutron fluence of about 1.7 × 1021 n/cm2, PIE （post irradiation examination） will be carried out at KAERI＇s irradiated material examination facility. This paper describes the characteristics of coated particle fuels, and the design of the test rod and irradiation device for the coated particle fuels, and discusses the technical results of irradiation testing at HANARO.

Effect of the Microclimate of Underground Systems on the Occurrence of Hibernating Bats

This study investigates the microclimatic connections between underground systems and the hibernation sites of particular species of bats. The distribution of hibernating bats was analysed in five selected zones designated Ⅰ-Ⅴ. These zones have a similar relative humidity, diverse temperature ranges inside the system, as well as air flow rates. A multi-year research programme highlighted the relationships between the occurrence of hibernating bats of various species and the microclimate of these particular zones. What is of essential importance are the sites with an air flow in their zones exceeding 0.02 m·s^-1, then is temperature and humidity. The air flow determines more intensive settling of wintering bats （zones Ⅲ, Ⅳand Ⅴ）. The zone Ⅱ-tourist zone with periodic air flows and often visited by humans is the least used by hibernating bats.

Coupling methods of global climate models and regional climate models

The future climate dynamical downscaling method is that output of general circulation models( GCMs) is employed to provide initial conditions,lateral boundary conditions,sea surface temperatures,and initial land surface conditions to regional climate models( RCMs). There are two methods of downscaling: offline coupling and online coupling. The two kinds of coupling methods are described in detail by coupling the Weather Research and Forecasting model( WRF) with the Institute of Atmospheric Physics of Chinese Academy of Sciences Atmospheric General Circulation Model Version 4. 0( IAP AGCM4. 0) in the study. And the extreme precipitation event over Beijing on July 212012 is simulated by using the two coupling methods. Results show that online coupling method is of great value in improving the model simulation. Furthermore,the data exchange frequency of online coupling has some effect on simulation result.

A Focus： Epitomizing Approaches of Effective Employability Skills

The present paper reveals the pivotal challenges of fast changing global work environment and industrial needs. Employability skills need to be checked rather than unemployment problem in India. The paper further aims to explore the necessary skills to the challenges of globalizing trends. The issues, approaches, and remedial strategies are focused with reference to the people＇s skills. As the reflections of quality and competence depend on transparency and accountability of the organization, it is necessary to improve the required skills which enhance the levels of confidence. The potential employer＇s requirements are need to be worked very keenly by the institutions. The paper also deals with the effective learning process, which is at par with global counter parts. Exposure to the universal student-centered learning is emphasized to enhance the very crucial pace of work place. Finally this paper studies effective micro and macro issues regarding the dynamics of the industry by applying a broad range of employability skills complementing the technical skills.

Transparency Reports as a Red Flag for Quality Control of Audit Firms The Republic of Macedonia Experiences

A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.

The extent of voluntary disclosure in an emerging capital market： The case of Jordan

This study evaluates the extent of voluntary disclosure in the annual reports of non-financial companies listed at the Amman Stock Exchange （ASE） for the year 2006. The study adopts the disclosure index suggested by Haddad, AI-Shattarat ＆ Nobanee （2009） and evaluates the voluntary disclosure for the Jordanian companies for the year 2006 at three levels： the first provides a description and analysis of the overall voluntary disclosure; the second covers the extent to which each individual item of information is disclosed; the third covers the type of information （e.g., financial information, historical information, management discussion）. The results of the study reveal that there was a considerable variation in the disclosure of the index items and also among the listed companies. On average, a company disclosed about 28.95% of the items applicable to it, and only six out of the 53 companies received disclosure scores greater than 50%. It was also found that 50 items out of 62 items included in the index had a disclosure below 50%, and 10 items had disclosure of less than 10%. With respect to the evaluation of different types of information, the analyses indicated that the category of the background information, the category of financial ratios and the category of management discussions were better disclosed in corporate annual reports than the other types of information.

Female Executives＇ Experiences of Contrapower Sexual Harassment From Male Subordinates in the Workplace

This paper examines female executives＇ experiences of contra-power sexual harassment （CPSH）. One hundred and fifteen respondents, consisting of 67 female executives and 48 male subordinates, were purposively selected. Both quantitative and qualitative data were utilized. Female executives perceived and experienced three out of the 11 acts-male subordinates grabbing their groins before female executives, male subordinates bragging about their sexual organs as hefty before female executives, and male subordinates bragging about their prowess in bed before female executives-as most sexually harassing And 35~6 of the male respondents reported that they grabbed their groins before female executives, 60.4% bragged of the size of their sexual organs, and 52.1% bragged of their prowess in bed. The focused group discussions （FGDs） revealed that CPSH may induce low job satisfaction, job commitment and reduced productivity, increase feelings of loss of control over the body, destroy gender identity, and increase the tendency to quit the job. Female executives ignored the acts and maintained strict formal relationships with their male subordinates as ways of coping with the acts. Conclusively, as powerful as female executives are in position of authority, they are still powerless as regards CPHS.

Consequences of Tax Rate Decrease in Polish Tax System

After a transition from the central planning into a market economy, Poland was compelled to implement a new tax system. It was based on income taxes and turnover （especially value added） taxes. Primarily income taxes had high tax rates. In corporate tax the rate was proportional and at the beginning amounted to 40%. For natural persons the taxation had a progressive tendency. The tax rates amounted to 21%, 33% and 45% respectively with very low limits of income, which resulted in changing the rate. Since the beginning of 1991 and 1992 till now the tax rates have been decreased significantly. Now the tax rates amount to 18% and 32% respectively with high level of income, which results in changing the rate. The question arises whether such changes were really effective for the central budget. The article formulates and verifies a hypothesis assuming that lowering the rates was justified by the contemporary ＂fashion＂ rather than economic reasons. According to financial aspects, the impact of lower rates on the central budged will be examined.