"上与造物者游,而下与外死生无终始者为友"--对庄子生死观的一个考察

本文在于从本体论的角度和高度("以道观之"),对先秦道家最为重要的代表人物庄子的生死观作一个较为深入也较为全面的考察,并在同西方最为重要的死亡哲学家海德格尔的对比研究中凸现庄子死亡思想的世界意义和现时代意义.     

Performance management change in archaeological sites: The case of Herculaneum Conservation Project

This study focuses on the issues relating to the implementation of management accounting systems in complex settings such as archeological sites. The aim is to understand the conditions under which the implementation of performance management systems (PMS) may enable cultural organizations to fulfil their multiple objectives and the factors which play a crucial role in such dynamics. Focusing on the Herculaneum Conservation Project (HCP) the study explains how PMS came to be implemented having been made acceptable to all parties involved. The Middle Range Theory as developed by Broadbent and Laughlin (Accounting control and controlling accounting: interdisciplinary and critical perspectives, Bingley, Emerald, 2013) was utilized to explore how the PMS change took place in the HCP, and focus on the factors influencing this process. The findings reveal that the change in the PMS benefited from the involvement of a multidisciplinary Specialist Work Group. This involvement reduced the natural tendency to resist the forces of change and increased the commitment of the various groups of stakeholders to the new culture. The findings reveal how PMS were developed in the context of a multifaceted approach to change, allowing us to draw both theoretical and practical lessons that may be brought to bear in other complex contexts.     

Legitimacy theory may explain the failure of global adoption of IFRS: the case of Europe and the U.S.

We investigate the reasons why “adoption” of one set of globally accepted accounting standards is presently unachievable. By “adoption” we mean that a jurisdiction incorporates IFRS instantly as its national accounting as issued by the IASB. We state that the IASB has used a Legitimacy Theory strategy to gain acceptance of its standards by more than 120 countries across the globe but it has only gained pseudo-“adoption” (not as published by the IASB) of its standards by many countries. We contend that achieving policing and enforcement of its standards globally has proven to be empirically illusive. This legitimacy deficit may explain why convergence between the IASB and FASB is currently idle. We offer a possible solution to bridging the legitimacy gap of global adoption of IFRS. We propose an internationally respected regulator and suggest the IOSCO for this role through its participation in the IFRS Foundation Monitoring Board for policing and enforcement of IFRS for cross-listed firms reporting in compliance with IFRS so that the IASB’s output legitimacy may be achieved globally.     

A comparison of nonparametric priors in hierarchical mixture modelling for AFT regression

We will pursue a Bayesian nonparametric approach in the hierarchical mixture modelling of lifetime data in two situations: density estimation, when the distribution is a mixture of parametric densities with a nonparametric mixing measure, and accelerated failure time (AFT) regression modelling, when the same type of mixture is used for the distribution of the error term. The Dirichlet process is a popular choice for the mixing measure, yielding a Dirichlet process mixture model for the error; as an alternative, we also allow the mixing measure to be equal to a normalized inverse-Gaussian prior, built from normalized inverse-Gaussian finite dimensional distributions, as recently proposed in the literature. Markov chain Monte Carlo techniques will be used to estimate the predictive distribution of the survival time, along with the posterior distribution of the regression parameters. A comparison between the two models will be carried out on the grounds of their predictive power and their ability to identify the number of components in a given mixture density.     

A new estimation method for Weibull-type tails based on the mean excess function

Studying the right tail of a distribution, one can classify the distributions into three classes based on the extreme value index γ$\gamma$. The class γ>0$\gamma >0$ corresponds to Pareto-type or heavy tailed distributions, while γ<0$\gamma <0$ indicates that the underlying distribution has a finite endpoint. The Weibull-type distributions form an important subgroup within the Gumbel class with γ=0$\gamma =0$. The tail behaviour can then be specified using the Weibull tail index. Classical estimators of this index show severe bias. In this paper we present a new estimation approach based on the mean excess function, which exhibits improved bias and mean squared error. The asserted properties are supported by simulation experiments and asymptotic results. Illustrations with real life data sets are provided.     

Islamic Law,Secular Law,and Societal Norms: The Recognition of Islamic Legal Practices in the Netherlands and the Protection of Muslim Women’s Human Rights

This article examines the extent to which Islamic law is accommodated in the Netherlands, by analysing legislation, case law, and the political discourse in the field of Islamic divorce, and focuses on the tension and proposed balance between gender equality and freedom of religion. It finds that, as the priority lies with protecting Muslim women’s rights, Muslim law in the Netherlands remains in the unofficial sphere, potentially alienating Muslim communities. This article explores whether and how Dutch law could continue to ensure respect for gender equality while working towards greater respect for a minority group’s cultural and religious freedom. Two options are presented in this regard: more responsibilities for Civil and Criminal courts, or the establishment of Sharia Councils. Lessons are drawn from the United Kingdom’s experiences.     

论经济全球化与文化全球化的互动机制

本文认为,经济全球化是人类由于共同的生活环境、共同的历史条件而产生的相互协作行为,这种协作是基于资源互补、人力互补以及技术互补等方面的内容之上的,这种互补也是由于历史、地理环境或人口因素等诸多因素的差异造成的社会发展的不平衡的必然。正由于此,经济全球化必然导致文化全球化,即在经济交往过程中的文化理解的需要。当经济全球化带动文化的全球化后,文化的全球化更成为推动经济全球化的动力。感受不同的文化、满足精神对文化多样性的追求本身,也成为了推动经济全球化的巨大动力。     

Saving behaviour and earnings uncertainty: Evidence from the British Household Panel Survey

For the first time, this paper uses a panel data set, the British Household Panel Survey, to analyse saving behaviour in Britain. One objective is to test the precautionary saving hypothesis, according to which households save to self-insure against uncertainty. Our results show that in accordance with this hypothesis, various measures of uncertainty based on earnings variability have a statistically significant effect on households' saving decisions. Moreover, in accordance with the life cycle model, households save more if they expect their financial situation to deteriorate. Received: 15 June 1999/Accepted: 4 January 2001     

When being overpaid makes me feel good about myself: It depends on how the other feels

The present research examined whether the emotions of others (i.e., disappointment versus happiness with respect to a received outcome) influence own self-esteem when being overpaid. Results from two experiments demonstrated that participants reported higher performance self-esteem when the other expressed happiness rather than disappointment. This effect was only found in the condition where one was overpaid relative to the condition where one did not yet know one’s own outcome. In the second experimental study we further found that this interaction between the emotion of the other and the distribution situation only emerged among participants low (relative to high) in personal need for structure. Implications with respect to the relationship between overpayment and self-esteem and the interpersonal effects of emotions in this process are discussed.     

A model of substance abuse risk: adapting to the Sri Lankan context

This study translated and validated the Substance Use Risk Profile Scale (SURPS) among 13 to 18 year old Sri Lankan adolescents attending school. A standard systematic translation procedure was followed to translate the original SURPS into Sinhala language. A Delphi process was conducted to determine judgmental validity of Sinhala SURPS. Confirmatory factor analysis was performed to test the translated version against the original theoretical model of the SURPS. Test-retest and internal consistency were used to ensure reliability. A few terms in one of the items posed some difficulty in translating into Sinhala. Adequate judgmental validity was determined except for one item, which was modified to suit the Sri Lankan setting. The four subscales introversion/ hopelessness, impulsivity, sensation seeking and anxiety sensitivity showed satisfactory test-retest reliability estimates of .74, .68, .76, and .88, respectively. The Sinhala SURPS is applicable in Sri Lankan context. Several implications based on the results are discussed.