The Dilemma of International Financial Reporting Standards and the Optimization of Financial Reporting—From the Perspective of Marx’s Theory of Fictitious Capital*

Following the outbreak of the subprime financial crisis, international accounting standards came under heavy fire for being strongly pro-cyclical. Under those standards, financial reporting mixes financial statement data with financial analysis data, seriously weakening the public interest function of financial reporting. An analysis using Marx’s fictitious capital theory shows that fair value accounting and asset impairment accounting are both defective. In line with the principle of “accounting based on legal fact,” we use the methodology of “historical cost accounting plus fair value disclosure” to distinguish between legal fact and financial expectations in financial reporting. This is a viable means of appropriately resolving the contradiction between ensuring that enterprise financial reporting observes domestic law and ensuring that it accords with international trends.     

A Community of Shared Future for Mankind—The Contemporary Development of the Social Foundations Theory of International Law*

In the traditional understanding, the social basis of the emergence and existence of international law can be summed up as an international society in which interstate conflict and cooperation and interests and contradictions coexist. In recent years, the term “international community” has been widely used in national practice and academic discourse. Many scholars believe that the development of interstate relations indicates that the international community is being transformed into a global international community. The concept of “a community of shared future for mankind” reflects China’s new understanding of the social foundations of international law. It introduces Chinese traditional culture into global governance, develops Marxist theory on the community, is concerned both for mankind as a whole and for individuals, highlights the ultimate issues of the international community, and emphasizes the international community’s union of diversity and interdependence. The idea of “a community of shared future for mankind” is of great significance for the theory and practice of international law; it reflects the emergence of methodological holism, the response of international law to the questioning of its legitimacy, and the trend toward hierarchical systematization in international law. The concept of “a community of shared future for mankind” is of great value to China’s participation in the reform of the global governance system. It will help promote appreciation of the relations between China and the world, enhance China’s international discourse power and discourse force, and promote the rule of law in international relations that China advocates.     

Protection of the Right of Rural Girls to Receive an Education

Ⅰ.IntroductionInruralareas,therearealwaysmoregirlsthanboyswhodropoutofschool.Thismeansthatthereexistsadifferenceineducationbetweenruralboysandgirls,whichhasaveryadverseeffectonthewholelifeofthesegirls.Wethereforeconductedaninvestigationonthehighdropoutrateamongruralgirlsfromtheperspectiveoftheprotectionofruralgirls'righttoreceiveaneducation.Thereformsthatbeganinthe1ate1970shavebroughtaboutunprecedentedeconomicandsocialdevelopmentinChina.Wethereforeconductedourinvestigationagainstthebroaderba…     

The Diversification of Children’s Support for Their Parents in the Context of an Aging Society: Concepts and Behavior*

China’s aging society and the family-based model of basic aged care determine that children’s support for their parents directly affects the standard of living of the majority of the aging population. Existing theories indicate that in this era of social transition, the implications of filial piety have shifted from the traditional emphasis on the parent-child generational relationship and children’s duty to obey their parents to a dual mode in which family love coexists with the authority of the elders. Using data from the Chinese General Social Survey of 2006, we explore the ways in which the two basic dimensions of authoritarian filial piety and reciprocal filial piety connect with various types of filial behavior. The results of our multivariate linear model show that on average, authoritarian filial piety, which emphasizes authority relationships and children’s duty, increases children’s financial support for their parents, while reciprocal filial piety, stressing family love and generational equality, significantly increases children’s emotional support for their parents. A comparison of the basic dimensions of filial piety shows that neither significantly increases children’s physical support for their parents. Further analysis of the interaction effect indicates that the link between authoritarian filial piety and financial support is more significant among younger groups. In addition, for males, a marginally significant positive relation exists between authoritarian filial piety and physical support for their parents.     

Theory ,Practice and Lessons Drawnfrom Other Countries and the Development of Chinese Economics—Using Research on the Theory of the Industrial Structureas an Example

Ｂａｓｅｄｏｎｒｅｓｅａｒｃｈｏｎｔｈｅｔｈｅｏｒｙｏｆｔｈｅｉｎｄｕｓｔｒｉａｌｓｔｒｕｃｔｕｒｅ ,ｔｈｅａｕｔｈｏｒｒｅｖｉｅｗｓａｎｄｅｖａｌｕａｔｅｓｔｈｅｓｔａｔｕｓａｎｄｅｖｏｌｕｔｉｏｎｏｆｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｉｅｓｏｎｅｃｏｎｏｍｉｃｓｉｎＣｈｉｎａ .ＦｒｏｍｔｈｅｐｅｒｓｐｅｃｔｉｖｅｏｆｔｈｅｄｅｖｅｌｏｐｍｅｎｔｏｆｅｃｏｎｏｍｉｃｓｉｎＣｈｉｎａ ,ｔｈｅｔｈｅｏｒｙｏｆｔｈｅｉｎｄｕｓｔｒｉａｌｓｔｒｕｃｔｕｒｅｉｓｒｅｌａｔｉｖｅｌｙｓｉｇｎｉｆｉｃａｎｔ.Ｆ…     

China-Germany Industrial Cooperation in the Context of the Belt and Road Initiative—An Analysis Focusing on Shandong Province*

At present, economic decision-makers and theorists predict that the robust alliance of “German technology” and “made in China” will reach new global heights through the development of intelligent manufacturing. However, the path to the realization of this prediction is still being explored. Shandong is a microcosm of China’s economic development and China-Germany cooperation, so the province can be analyzed as a representative example of the industrial choices and implementation strategies of this cooperation. In practice, China-Germany industrial cooperation should take into account industries where Germany has an advantage and the industrial development priorities and future growth potential of China and Shandong. We should thus focus on raising the quality of German investment and attending to its spill-over effects. The findings of a quantitative analysis of Shandong’s industrial gradient coefficient and industrial correlation show that the future alignment of German and Shandong industry should adhere to the principle of “emphasizing key points and storing up resources for the future.” For this reason, we should not only strengthen the key fields of Shandong’s industrial alignment with Germany, but also actively cultivate areas with potential. Research on the pattern of German investment in China indicates that German companies’ choice of investment location has certain distinctive features. The factors that matter most in attracting German investment are the concentration of German first-comer enterprises in the host country, the shape of the business environment and the level of human capital and regional science and technology. For this reason, against the background of the Belt and Road Initiative, Shandong’s alignment with German industry should focus on building industry chains, constructing investment platforms and shaping the external environment.     

Suicide reports in the news – impact of Chief Coroner's call to open up suicide reporting

ABSTRACT

Aim: In 2010, the then Chief Coroner called for an opening up of suicide reporting in the press. We aimed to discover if this controversial action influenced the nature and extent of reporting of individual suicide cases in the newsprint media.

Method: A Factiva search of news reports from high circulation newspapers was conducted over four years. We counted the number of news reports of individual suicides and examined any mention of demographics, methods, location and contributing factors.

Results: We retrieved 291 individual suicide reports, 161 before and 130 after the Chief Coroners’ call. Reporting was more detailed after the call, with increased reporting of demographics, contributing factors and methods but less reporting of location. Most of these differences did not reach statistical significance.

Conclusion: The press did not appear to take the action of the Chief Coroner as a licence to report more frequently on individual suicide cases.     

Great Transformation:End of the Villages——A Study of the Villages Located in Southern Urban China

本文是中国发达地区村落终结过程的记录和分析。作者通过对广州市“城中村”的调查发现,村落终结的艰难,并不仅仅在于生活的改善,也不仅仅是非农化和工业化的问题。甚至也不是变更城乡分割的户籍制度问题,而在于它最终要伴随产权的重新界定和社会关系网络的重组。作者试图通过建立具有普遍解释力的村落终结类型,建构村落城市化整个链条的最后一环,以便能够在理论上复制中国改革开放以后村落非农化、工业化、城市化的全过程。     

What Can an Evaluation of the AGESW Predissertation Fellows Program Tell Us about the Mentoring Needs of Doctoral Students?

ABSTRACT

Good mentoring is a key variable for determining success in completing a doctoral program. The Association for Gerontology Education in Social Work (AGESW) provides leadership in the areas of gerontological social work education, research, and policy. In 2010, AGESW began offering the Pre-Dissertation Fellows Program (PDFP) to enhance social work doctoral students’ professional development and skillset for academia. The purpose of this study was to examine student participants’ perceptions of the PDFP in its role to providing mentorship and training for an academic position that encompasses research, teaching and professional service. This qualitative study examined eight cohorts (2010–2018) of the AGESW PDFP (N = 85). Participants identified a number of aspects of professional development gained, gratitude for the training, an appreciation for candid advice received, and areas of professional development they felt they were lacking within their doctoral training. Implications for doctoral education, doctoral mentorship programs, and the AGESW pre-dissertation program are discussed. Further, programs such as AGESW pre-dissertation fellowship program can serve as a model for other doctoral training initiatives to prepare students to work in academia.     

The Concept of the Writer's Biography as Seen from an Observation of Several Biographies of Modern Chinese Writers

ThewritingofbiographiesofmodernChinesewritershasbecomeafashioninrecentyears.Asuccessionofsuchbiographicalworkshasappeared,includingthosetreatingthelivesofZhaoShuli,XiaYan,Bingxin,XiaoQian,ShenCongwen,ShaTing,andZhouZuoren.Thesuccessesandlimitations,togeth…     

SPECIAL ISSUE： ECOLOGICAL CIVILIZATION AND BEAUTIFUL CHINA Essentials of the Construction of an Ecological Civilization

建设生态文明,必须要在社会生产力发展中顺应自然,注重人的文明发展,保护自然生态系统,遵循生态经济规律要求进行社会再生产,把传统的机器大工业下高碳、线性的生产方式逐步转变为低碳、循环的生产方式,通过科学发展,满足人工生态系统良性循环要求。     

Experiential Logic in the Transformation of Contemporary China’s Social Governance*

How does Chinese society maintain its orderly operation and show stability and harmony to the utmost while China rapidly transforms its economic system and international circumstances become increasingly complicated? This is an important question that this essay tries to answer, and the analysis mainly involves the exploratory practice of the transformation of Chinese social governance. This exploratory practice is a process through which China constantly breaks through the traditional blockades of vested interests, overcomes newly formed challenges, and forms a new Chinese-style “one axis and multiple components” pattern of social governance during its rapid re-establishment of both social relationship structure and social psychology order on the unbalanced and insufficient conditions of development within its vast territory. During this process, the constant return to the CPC’s mass line, as well as the “mechanism of reversed transmission of pressure,” the “anticipation-led mechanism” and the “mechanism of turning crisis into opportunity” that the CPC has improved during its long-term revolutionary struggles and its deepening of reform and opening-up, has played an important part. The simplistic duplication of Western theoretical analytic paradigms cannot explain the experiential mechanism for the transformation of social governance, which is peculiar to China. The creation of research framework of “system and life” is just an effort for comparison and dialogues with Western classical theories. It is not only helpful for the development of sociology about Chinese transformation, but will provide new knowledge for worldwide social transformation.     

Rolling with the shakes: an insight into teenagers’ perceptions of recovery after the Canterbury earthquakes

Natural disasters are harmful worldwide events that inflict multiple psychosocial impacts on disaster-exposed individuals. A significant proportion of affected individuals are teenagers (13–18 years old) who, compared with adults, have been historically overlooked in disaster research. The literature is particularly sparse concerning teenagers’ recovery from natural disasters, specifically what recovery means to them and the contributing factors towards their positive recovery. Therefore, the aim of the current study was to gain deeper insight into this largely unexplored area by conducting five focus groups with teenagers (16–18 years) who experienced at least one of the Canterbury, New Zealand, earthquakes since and including the initial September 2010 earthquake. This study directly asked teenagers about their recovery over the three years after the initial earthquakes, with data being analysed using thematic analysis. Two main themes were identified: (1) perceptions of recovery, with three sub-themes (i) knowledge and being less frightened, (ii) talking about the earthquakes and (iii) shift in perspectives; and (2) contributing factors to recovery, with three sub-themes (i) participation in the community response, (ii) returning to school and (iii) the rebuild of Christchurch. These factors provide insight into how we can better support the recovery process for disaster-exposed teenagers to reduce long-term distress.     

A Text That Contains the Truth on the Origin of the Tibetans—An interpretation of the Legendary Genesis of the Tibetans from a Macaque and a Rock Demon

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Individuals' Estimates of the Risks of Death: Part II—New Evidence

Using new survey data, we test the hypothesis that individuals' perceptions of health and safety risks are unbiased. While we find that respondents' estimates of those risks are sensitive to the information they are given to anchor their responses, we find no evidence to support the widely held view that people tend to underestimate the frequency of relatively common risks. The slight tendency for respondents to overestimate the frequency of extremely unlikely events can plausibly be interpreted as truncation bias. Overall, the accuracy of our subjects' estimates varies in a manner that is fully consistent with simple conjectures about the health and safety information that is of greatest relevance to them in the conduct of their lives. The marked difference between the results of our survey and those of previous studies appears to be attributable to the practical implications of costly information and the common failure of investigators to account for the fact that rational individuals will choose to acquire less than full information about many uncertain events.     

Reconstituting China''''s Social Security System——A Survey of the Seminaron Theory and Practice of Social Welfare

As China's market-oriented economic reforms deepen, an urgent task lying ahead of us is to develop, standardize and improve the system of social security. What, however, is meant by a unified, standardized and perfect social security system? How can we institute such a system? These questions remain urgently in need of study.This then was the setting of a national seminar on "The Theory and Practice of Social