旧学与新制:清季经科大学述论

清季癸卯学制颁布,经学以分科的方式被纳入学堂体系。1910年,经科大学正式开办。围绕经科大学规制、条文以及实际运作情形的探讨,不仅有助于了解分科大学在近代的发展状况,丰富对于近代中国教育史及教育制度的研究,而且还可以展现在近代中西文化交流融合的过程中,西学的输入是如何既推动了经科大学的诞生,又如何制约了其发展的可能。

旧学新制:京师大学堂经科大学史事考

在中国近代学术转型过程中,传统经学教育也经历了重构过程。张之洞在奏定学堂章程中特设经学科,赋予经学独立的学科地位。宣统二年京师大学堂兴办经科大学,以专门分科的形式,首次将经学纳入现代教育体制。由于时风趋新,旧学衰微,兴办经科步履维艰。民国建立后,废止经学科,经学的知识与思想也消融于现代文史哲学科。经科办学的失败是近代中国内外诸多因素的综合影响所致,尤其在于时代学风的转换以及社会制度的变革。

Italian Accounting of the Late 19th Century and the Early 20th Century on the Epistemological Problem of Connections With Related Sciences

This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its most similar sciences, particularly economics. Over those years, the scholars in that field started to show a peculiar epistemological sensitivity. Spurred by the philosophical debate which was raised by positivism and particularly by Comte＇s and Spencer＇s studies, researchers wondered whether the most appropriate place for accounting was in the large field of social sciences. Hence, two different epistemological approaches arose with one succeeding the other in time. Initially, scholars accepted the idea that accounting somehow depended on its related sciences, which included economics. They deemed it convenient to use, also for their own purposes, principles drawn from contiguous doctrines that had already been scientifically recognized, such as economics. That was how Italian accounting happened to be, even though temporarily, in a position of ＂scientific subjection＂ with respect to the mentioned doctrines. At the second stage, due to the awareness of the specific subject and the method of investigation, as well as the purposes, Italian accounting claimed its own scientific autonomy, so scholars went back to the first phase and considered it necessary to develop internal principles and rules as a function of its peculiar needs. By doing so, scholars mapped out a route that would deeply mark the future of the discipline by making it fully independent on other fields of knowledge in a sort of emancipation process. The paper will not only describe the two theoretical positions which are summarized above, but will also adopt an interpretative approach to trace their possible causes and to grasp their effects on the development of the discipline, particularly with regards to the theories of value which is adopted by the Italian accounting over the analyzed period. In the authors＇ opinion, the attention paid by the most authoritative Italian accounting scholars to the epistemological theme of relationships between accounting and its similar sciences can be explained by at least two different causes： the influence which is exercised by the philosophical studies and the aspiration of accounting for scientific and academic recognition.

Embodied Simulation and a Few Remarks on the Philosophy of Language in Italy

The debate on the state of the art of philosophy in Italy shows many differences from the three main currents of contemporary philosophy, namely deconstructionism, critical theory, and analytic philosophy. On one hand, the philosophical stance towards language, and on the other hand, the strong separation between science and philosophy are the distinctive features of the Italian thought. In particular, philosophy of language shows a fragmented framework in which current researches are an example for future studies on language and human nature. The basic idea behind the Philosophy of Language in Italy is that language has a biological and social nature. The aim of this paper is to give an account of the range of ＂bio＂ through a dialogue between philosophy and neuroscience. I will review the Italian research on mirror neurons with particular attention to the developments in embodied simulation proposed by Vittorio Gallese. I will underline the philosophical aspects of this neuroscientific theory, providing some remarks on intersubjectivity, intentions, and language. Finally, I will suggest future joint studies in neuroscience and the philosophy of language.

Financial Decision-Making： The Roles of Intuition, Heuristics, and Impulses

This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can work together more effectively in making better decisions. Historically, the roles of financial/accounting theory and cognitive psychology have been extensively studied and documented in attempting to explain individual financial decision-making. More recently, neuroscience has made substantial contributions to learning how prospective financial decisions and outcomes affect brain activity and observed decision-making behavior. The evidence from neuroscience indicates that up to 90% of our decisions are initiated at the unconscious level, which is only beginning to be investigated in a systematic manner. Integrating these findings from multiple disciplines, including recent contributions from neuroscience, has many implications, not only with respect to personal and corporate financial decisions and how markets work, but also as an essential component in the tool box of the general decision maker.