we have done the research on the influence of debt financing on corporate investment Based on political relations perspective. The results show that the impact of debt financing on corporate investment from the politi...we have done the research on the influence of debt financing on corporate investment Based on political relations perspective. The results show that the impact of debt financing on corporate investment from the political perspective and confirmed debt financing is more easily lead to inefficient investment under the influence of political relations.展开更多
In his book Out of Control, Brzezinski speaks about a vacuum in Eurasia, with important geopolitical consequences. Which are the new challenges and risks on the Silk Road in the time of globalization, radicalization, ...In his book Out of Control, Brzezinski speaks about a vacuum in Eurasia, with important geopolitical consequences. Which are the new challenges and risks on the Silk Road in the time of globalization, radicalization, and freedom of movement？ The paper will stress three challenges： the project ＂Economic zone on the Silk Road＂ （the leadership in economic performance is held by China and therefore the eastern political cultures have the necessary economic basis for asserting their independence）, the influence of ETIM and IMU on the region and the role and place of Xinjiang, as a bridge between Central and South Asia; how they reflected on this way of old traditions and cultures and whether there is a ＂clash＂ between the Eastern religions on the ＂Silk Road＂ and Islam with its multi dimensions, between the thick black chador and the silk veil, called ＂tissue of wind＂, between spiritual, transcendental cognition （Daoism） and pragmatic mundane faith of Islam. I will conclude that the new challenges on the Silk Road create new borders between people--religious, linguistic, ethnical, and new identities. The main question is as follows： Shall we keep the cultural plurality and authenticity of the region？展开更多
This paper is devoted to intercultural dialogue from the point of view of Pope Benedict XVI （pontificate between 2005 and 2013）. It presents pontifical documents, statements, and speeches dedicated to this issue as ...This paper is devoted to intercultural dialogue from the point of view of Pope Benedict XVI （pontificate between 2005 and 2013）. It presents pontifical documents, statements, and speeches dedicated to this issue as well as the conclusions resulting from them. The aim of the paper is to prove that intercultural dialogue and interreligious dialogue are within the context of a new scientific discipline--political science of religion--which deals with the issues of relations between the sphere of religion and the sphere of politics. Intercultural dialogue is tightly connected to interreligious dialogue. Interreligious and intercultural dialogue allows to create the world based on brotherhood and reconciliation. They are the foundation of the future, an effective tool to build a civilization of love and they are born out of God＇s mercy.展开更多
The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the ...The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.展开更多
Self-media era of ideological and political education is facing new challenges： educators and educational object on gaining information changes reversibly, which challenged ＂teachers are＂ authority; the object of e...Self-media era of ideological and political education is facing new challenges： educators and educational object on gaining information changes reversibly, which challenged ＂teachers are＂ authority; the object of education is increasingly showing a strong ＂treasonable＂ , which is challenging the current ideological and political education model; fission dissemination of information is challenging the ideological and political education. We should give up the identity of the authority, and reshape the image of contemporary educators, we should innovate way of ideological and political education, building a network of new model of ideological and political is to deal with the challenges from the media, it＇ s an important means of improving the ideological and political implementation.展开更多
In this paper, we conduct research on the timeliness and effectiveness of university thought political lesson education practice. What person, how to cultivate people is developing the socialist education enterprise i...In this paper, we conduct research on the timeliness and effectiveness of university thought political lesson education practice. What person, how to cultivate people is developing the socialist education enterprise in our country must solve fundamental problem. College students is a national valuable human resources, are the hope of nation, the future of our motherland. To make university students grow up to be the cause of socialism with Chinese characteristics qualified builders and reliable successors, we not only need to vigorously improve their scientific and cultural quality, and actively improve their ideological and political quality. College students＇ ideological and the political education content system of the science building is refers to according to the requirements of college students＇ ideological and political education goal, to constitute elements of ideological and political education content should be reasonable configuration, make each other, permeate each other, in order to realize the content of organic integration and collaborative development.展开更多
Constructing a law-based government is a core element of the comprehensive framework for promoting the rule of law in China, while using evaluation to catalyze growth is in line with the incentive principle of managem...Constructing a law-based government is a core element of the comprehensive framework for promoting the rule of law in China, while using evaluation to catalyze growth is in line with the incentive principle of management studies. Since China started to implement reform and opening up over thirty years ago, rule of law development and organizational evaluation have gone through several stages, each with different characteristics. Efforts to build a law-based government have met with success, but what the country now has is essentially still goal-oriented assessment. At present, this suffers from the lack of a clear goal orientation or definition of functions, an imperfect technical system and unsound motivation mechanisms, not to mention the practical problems of each government department going its own way, duplicating evaluations or being left rudderless. Drawing on a combination of value rationality and instrumental rationality and using government performance evaluation to promote the building of a law-based government not only conforms to the spirit of the rule of law and value rationality in government performance, but also strengthens the role of evaluation as an instrument for organizational management. Therefore, we need to create new evaluation theories, expand public participation, introducing diversified evaluating entities, improve technical systems, strengthen institutional buildup, and foster a performance-based culture. In addition, replacing goal-oriented assessment with performance evaluation will help the emergence of a new discipline--the performance evaluation of rule of law government, thus promoting multidisciplinary efforts to integrate and create new public administration theories in China.展开更多
The aim of this paper is to describe and analyze people＇s confidence in political institutions in the BRICS countries： Brazil, Russia, India, China, and South Africa. I argue that the quality of macroeconomic indica...The aim of this paper is to describe and analyze people＇s confidence in political institutions in the BRICS countries： Brazil, Russia, India, China, and South Africa. I argue that the quality of macroeconomic indicators cannot explain the variation in political confidence between the five most dynamic new emerging economies, and that there is no substantial difference among young, middle-aged, and senior-agent groups. By combing data from the Asia Barometer Survey and the World Value Survey, the author provides two complementary approaches, one sociocultural and the other micropolitical, to reveal the factors that influence people＇s confidence in four major political institutions. The explanatory effects of these two approaches are mixed. Political identity and values, in most cases, have a significant impact on political confidence. On the other hand, high levels of interpersonal social trust, individual happiness, and satisfaction with living standards also show positive influences.展开更多
文摘we have done the research on the influence of debt financing on corporate investment Based on political relations perspective. The results show that the impact of debt financing on corporate investment from the political perspective and confirmed debt financing is more easily lead to inefficient investment under the influence of political relations.
文摘In his book Out of Control, Brzezinski speaks about a vacuum in Eurasia, with important geopolitical consequences. Which are the new challenges and risks on the Silk Road in the time of globalization, radicalization, and freedom of movement？ The paper will stress three challenges： the project ＂Economic zone on the Silk Road＂ （the leadership in economic performance is held by China and therefore the eastern political cultures have the necessary economic basis for asserting their independence）, the influence of ETIM and IMU on the region and the role and place of Xinjiang, as a bridge between Central and South Asia; how they reflected on this way of old traditions and cultures and whether there is a ＂clash＂ between the Eastern religions on the ＂Silk Road＂ and Islam with its multi dimensions, between the thick black chador and the silk veil, called ＂tissue of wind＂, between spiritual, transcendental cognition （Daoism） and pragmatic mundane faith of Islam. I will conclude that the new challenges on the Silk Road create new borders between people--religious, linguistic, ethnical, and new identities. The main question is as follows： Shall we keep the cultural plurality and authenticity of the region？
文摘This paper is devoted to intercultural dialogue from the point of view of Pope Benedict XVI （pontificate between 2005 and 2013）. It presents pontifical documents, statements, and speeches dedicated to this issue as well as the conclusions resulting from them. The aim of the paper is to prove that intercultural dialogue and interreligious dialogue are within the context of a new scientific discipline--political science of religion--which deals with the issues of relations between the sphere of religion and the sphere of politics. Intercultural dialogue is tightly connected to interreligious dialogue. Interreligious and intercultural dialogue allows to create the world based on brotherhood and reconciliation. They are the foundation of the future, an effective tool to build a civilization of love and they are born out of God＇s mercy.
文摘The paper tests accounting earnings quality of the non-monetary transaction standard before and after the revision, and comes to the conclusion that the standard revision under domestic conditions which restricts the use of fair value and does not recognize exchange revenues effectively prevents the company from managing earnings to improve earnings quality. The earnings management of the public companies has become more difficult, and earnings quality has been improved. But the earnings management of the public company does not decrease, some public companies make earnings management by other ways, The researcher provides direct evidence in explaining environment restricts have a role in accounting internationalization, explaining the difficulties of standard-making.
文摘Self-media era of ideological and political education is facing new challenges： educators and educational object on gaining information changes reversibly, which challenged ＂teachers are＂ authority; the object of education is increasingly showing a strong ＂treasonable＂ , which is challenging the current ideological and political education model; fission dissemination of information is challenging the ideological and political education. We should give up the identity of the authority, and reshape the image of contemporary educators, we should innovate way of ideological and political education, building a network of new model of ideological and political is to deal with the challenges from the media, it＇ s an important means of improving the ideological and political implementation.
文摘In this paper, we conduct research on the timeliness and effectiveness of university thought political lesson education practice. What person, how to cultivate people is developing the socialist education enterprise in our country must solve fundamental problem. College students is a national valuable human resources, are the hope of nation, the future of our motherland. To make university students grow up to be the cause of socialism with Chinese characteristics qualified builders and reliable successors, we not only need to vigorously improve their scientific and cultural quality, and actively improve their ideological and political quality. College students＇ ideological and the political education content system of the science building is refers to according to the requirements of college students＇ ideological and political education goal, to constitute elements of ideological and political education content should be reasonable configuration, make each other, permeate each other, in order to realize the content of organic integration and collaborative development.
文摘Constructing a law-based government is a core element of the comprehensive framework for promoting the rule of law in China, while using evaluation to catalyze growth is in line with the incentive principle of management studies. Since China started to implement reform and opening up over thirty years ago, rule of law development and organizational evaluation have gone through several stages, each with different characteristics. Efforts to build a law-based government have met with success, but what the country now has is essentially still goal-oriented assessment. At present, this suffers from the lack of a clear goal orientation or definition of functions, an imperfect technical system and unsound motivation mechanisms, not to mention the practical problems of each government department going its own way, duplicating evaluations or being left rudderless. Drawing on a combination of value rationality and instrumental rationality and using government performance evaluation to promote the building of a law-based government not only conforms to the spirit of the rule of law and value rationality in government performance, but also strengthens the role of evaluation as an instrument for organizational management. Therefore, we need to create new evaluation theories, expand public participation, introducing diversified evaluating entities, improve technical systems, strengthen institutional buildup, and foster a performance-based culture. In addition, replacing goal-oriented assessment with performance evaluation will help the emergence of a new discipline--the performance evaluation of rule of law government, thus promoting multidisciplinary efforts to integrate and create new public administration theories in China.
文摘The aim of this paper is to describe and analyze people＇s confidence in political institutions in the BRICS countries： Brazil, Russia, India, China, and South Africa. I argue that the quality of macroeconomic indicators cannot explain the variation in political confidence between the five most dynamic new emerging economies, and that there is no substantial difference among young, middle-aged, and senior-agent groups. By combing data from the Asia Barometer Survey and the World Value Survey, the author provides two complementary approaches, one sociocultural and the other micropolitical, to reveal the factors that influence people＇s confidence in four major political institutions. The explanatory effects of these two approaches are mixed. Political identity and values, in most cases, have a significant impact on political confidence. On the other hand, high levels of interpersonal social trust, individual happiness, and satisfaction with living standards also show positive influences.
