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JOURNAL OF ZHEJIANG UNIVERSITY 2015 Vol.1 Number 5
2015, Vol.1 Num.5
Online: 2015-09-10

Article
 
Article
1
2015 Vol. 1 (5): 1-4 [Abstract] ( 327 ) [HTML 1KB] [PDF 1459KB] ( 1231 )
4
2015 Vol. 1 (5): 4- [Abstract] ( 168 ) [HTML 1KB] [PDF 0KB] ( 28 )
5 Hu Kexian
A Summary of Newly Unearthed Epitaphs and Studies of Li Bai

Among the newly unearthed epitaphs, there are about 20 that are related to Li Bai and his poems. We use these epitaphs to confirm the ancient stone inscriptions and historical biography literature to discuss Li Bai’s life, friends, and marriage, to interpret Li Bai’s poems and to explore his influence. These epitaphs can provide materials for observing Li Bai and methods for interpreting poetry at a specific level.  First, we can investigate Li Bai’s whereabouts in the Rebellion of An Lushan and Shi Siming through newly unearthed epitaphs. For example, the recently unearthed He Changhao Epitaph not only provides clues for the writing year of Li Bai’s poem For Assistant He Changhao but also presents the relationship between Li Bai and Song Ruosi. It reveals the information of Li Bai’s whereabouts between Li Lin’s destruction in defect in the second year of Zhide and Li Bai’s exiling to Yelang. Secondly, we can explore the relationship between Li Bai and ancient prose movement pioneers such as Li Hua, Han Shenqing and Han Yunqing. Because of Li Bai’s achievements on poems, people normally attribute his revivalism to poem writing and the influence of poetry. In fact, through the study of the newly unearthed epitaphs of some ancient prose writers like Li Hua and in reference of Li Bai’s poem Pei Shiyu Shu Hua Denglou Ge, we can further explore Li Bai’s revivalism and essential links with ancient prose writers of that time. His revivalism thoughts also had a certain influence on ancient prose movements in the middle period of the Tang Dynasty. Moreover, we can verify Li Bai’s poetry through unearthed documents. Li Bai had a wide range of friends during his lifetime, which was reflected in his poetry. These works match with the materials found in the newly unearthed documents. Those friends were He Zhizhang, Zhao Yue, Dou Gongheng, Liu Wan, Wei Bing, Lu Xuzhou, Lu Xiang etc. The newly unearthed documents are important proofs for interpretation of Li Bai’s works.  Finally, we can promote the research on Li Bai and the literary history of the Tang Dynasty through the descriptions of the newly unearthed epitaphs’ influence on Li Bai. The newly unearthed epitaphs narrating Li Bai’s influence are Liu Fu Epitaph and Pei Yan Epitaph. For the former, Liu Fu’s creative process started from studying Confucian Classics, then history and finally literature to achieve mastery through a comprehensive study of literature, history and philosophy. These were closely associated with Li Bai’s influence on him. For the latter, in the late Tang Dynasty not only did Li Bai’s poetry become an import object for young learners to learn and imitate, but also Li Bai and Li He were mentioned together in epitaph, which will help us explore the origin of the Two Li named together and the significance of the literary history of this phenomenon.

2015 Vol. 1 (5): 5-20 [Abstract] ( 802 ) [HTML 1KB] [PDF 1747KB] ( 1982 )
21 Xian Xiaoting
A Research on the Signature of Middle Ancient Chinese Manuscripts: Centered on Poetry Manuscripts of the Tang Dynasty

In the history of the ancient Chinese classical documents, the signature did not start from the beginning, but came to appearance through a long development process, gradually evolving from simple to mature. It shall base on the original documents to explore the signature origin, style and characteristics of the classical documents. Until the Sui and Tang Dynasties, the signature method of four books, poems and essays, and other literary forms was basically established, each having individual distinctions. The signature of the four books in the Warring States Period and the Han Dynasty used surname or name and it was originally signed by other people, then later, signed by the author himself. It gradually became common practices in the Wei and Jin Dynasties. In terms of its method, it maintained using the name as signature until the Tang and Five Dynasties, which was simple without official title or other revealing information about the author’s identity. Documents presented to the Emperor were not included.  It was the poetry that had the most complex and diverse signatures, including autograph and surrogate signatures. In the existing stone inscriptions, assigned poems, responsorial poems, offering poems, presentable poems, inscription poems and etc. generally preserved the original features of autographs of the Tang poetry, while poetry manuscripts from Dunhuang mostly had surrogate signatures. In terms of methods, there were name signature, courtesy name signature and official title signature, the last of which also had a difference between the simple and complex versions. Signatures of ode, exposition and argumentation were primarily signed by others in name or official title with a relatively simple version as that of the poetry, because most of the existing Dunhuang manuscripts were private copies. Signatures of monument, inscription, praise, epitaph, brief biographical sketch of a deceased person were similar to those of the imperial edict, imperial mandate, memorial to an emperor, petitions to throne and other official documents, which were most onerous that should list all the official titles one by one. In several signature methods, the most efficient way to identify the author was to sign the official title ″officer so-and-so″ than simply signing one’s name. Compared with the way of listing all the official titles used by monument, inscription, praise and etc. it effectively avoided the cumbersome drawbacks. This way of signature gradually became the general style to sign documents in later generations.  Because of the prosperity of printing in the Song Dynasty, the distinction between the four books and essays and poems was fading away. The literature signature became more and more diverse and complicated. However, basic ways undoubtedly inherited that of the Sui and Tang Dynasties. On the other hand, compared with the printed document, handwriting manuscript had a more complex, casual and diverse signature way with multiple uncertain liquidity characteristics. All in all, the emergence of independent signature of the ancient Chinese classical documents and the style formation of it were closely related to the development of academic and literary forms. Each signature style and its wide application experienced a long historical process. Behind each of them, there was an academic history and cultural history.

2015 Vol. 1 (5): 21-30 [Abstract] ( 955 ) [HTML 1KB] [PDF 1471KB] ( 1537 )
31 Meng Guodong
The Stylized Mode of the Epitaph Creation in the Tang Dynasty and its Literary Significance

Epitaph as a writing style, often presents a stylized creative mode. For a long time, people paid attention to stylized phenomenon in the epitaph writing, but they failed to make in-depth investigations because of different research perspectives. Moreover, some scholars still hold negative views about stylized phenomenon. In fact, stylized mode of epitaph creation is a common phenomenon existing from the Six Dynasties to the Tang Dynasty, which is decided by its own character of practical writing. But stylized mode of epitaph creation is different from that of general applied style. Epitaph usually consists of two parts. One is Zhiwen, which narrates life, background and death time of the dead and the other is Inscriptions, which always recognize the merits and achievements of the dead. Zhiwen and Inscriptions have different functions and characteristics, especially different in writing styles and language forms and so on. Great differences in these lead to different forms of Zhiwen and Inscriptions in stylized mode of epitaph creation. The stylization of Zhiwen mainly shows the patterning of writing style, modeling of special types and identicalness of content while the stylization of Inscriptions mainly lies in adopting classical poems, transcribing Zhiwen words into sentences and following fixed templates. Although the form of stylized epitaph is relatively single and its structure is relatively fixed, it has great significance in literature. Many literati in the Wei Jin and the Northern and Southern Dynasties have appeared in the literary works of the Tang Dynasty in different ways. In terms of the newly unearthed epitaph, there are two characters worthy of our attention. They are Pang Tong and Tao Yuanming. When the author of the epitaph in the Tang Dynasty describes tomb owners with great talents working in a low position or living in seclusion, they tend to compare tomb owners’ background and life experiences. This tendency gradually becomes a pattern of composition used in the Tang dynasty and it provides new material to explore their classical image and acceptance for later generations. Some polite formulas recurring in the epitaph of the Tang Dynasty, such as Shed Tears when Seeing Flowers, Feel Heart-broken when hearing the Birds, Live as a Distinguished Person and die as a Hero, etc., become eternal works after being modified by Du Fu and Li Qingzhao. Undeniably, it is not only a matter of following templates, but it also includes the transferring of context, devotion of feelings and other important factors, which make these expressions more exquisite in language and broader in meaning after being recreated. However, we also have to admit that the investigation on stylized mode of epitaph is helpful for us to get a more intuitive understanding about the creation method of using predecessors’ verses as reference and generative process of classics in poetry composition. At the same time, it is necessary to properly evaluate stylized the phenomenon in the Tang Dynasty epitaph writing so as to fully exploit its distinct connotation and value.

2015 Vol. 1 (5): 31-43 [Abstract] ( 967 ) [HTML 1KB] [PDF 1528KB] ( 2945 )
44 Huang Huaxin Ye Yingxiu
An Analysis of the Researches on Parent-Child Argumentation

The analysis of the literature shows that the studies on parent-child interaction revolve more around narrative and directive discourses than argumentative ones. Studying on parent-child argumentation is of great value. Practically speaking, arguments in parent-child discussions play an important role in children's cognition and communication, which can improve children's ability to reason and accelerate their socialization. Theoretically speaking, the uniqueness of argumentation between parents and children can bring a new perspective to the argumentation theory study. Therefore, the argumentative discourses between parents and children have attracted more and more attention from scholars in related fields.  The current researches on argumentation between parents and children are mainly based on the Socio-cultural theory, Discourse Analysis theory, Child Language Acquisition theory and Pragma-dialectics theory, carrying out quantitative and qualitative analysis grounded on questionnaire, scale, audio and video recordings. We believe that Pragma-Dialectics has advantages over the other three because of its abundant analytical tools for argumentation. First, Pragma-dialectics has taken in the strengths of the Speech Acts theory and Conversational Implicature theory. Secondly, there is an ideal model with four stages, namely, confrontation stage, opening stage, argumentation stage and concluding stage. Last but not least, there is a brand new concept called strategic maneuvering in Pragma-dialectics, with which rhetorical theory was combined. In the aspect of technology, in order to improve the analysis ability, a standardized and mature method is adopted, which is known as the method of CHILDES international children's corpus construction. While great progress has been made in this area, some aspects remain to be improved. As we know, the study is based on only one researching scene, single subject, and incomplete data corpus, which may make the research results unconvincing. As to the scene, recent study limits the scene to mealtime rather than other scenes,as to the subject, the literatures are mainly about the content and strategy of the parent-children argumentation but little about inter-subjectivity,as to the data corpus, the existing data are not based on Chinese but Italian, Swiss, Swedish. Furthermore, parent-child argumentation is of great complexity and it is inevitable to be influenced by family background (degree of education, financial situation, living conditions), gender, age, personality traits and so on. As an emerging cross-disciplinary subject, parent-child argumentation studies should take into account the various factors mentioned above, aiming at three objectives of theory perfection, subject variety and scene diversity, to improve the existing studies and to provide novel ideas for future parent-child argumentation studies.

2015 Vol. 1 (5): 44-52 [Abstract] ( 794 ) [HTML 1KB] [PDF 1457KB] ( 1369 )
53 Zheng Xinmiao
A Review of Identification, Loss and Research of the Qing Imperial Collection of Paintings and Calligraphies Hot!

The collection of Qing imperial family in terms of painting and calligraphy was not only much richer than private collections, but also surpassed all of the previous dynasties. As an exemplar, the palace collection under the reign of Emperor Qianlong made for a magnificent sight. The artworks collected by the Imperial Household Department were all evaluated by experts. Especially in the Emperor Qianlong period, a thorough check and categorization had been taken. Artists and connoisseurs were gathered several times to identify and appraise the art pieces, to distinguish between top and second classes and give them detailed and simple documentations respectively. The achievement of this work embodies in the book Midian Zhulin,Shiqu Baoji compiled by the order of Emperor Qianlong, which catalogues more than 10,000 pieces of painting and calligraphy treasures housed by Imperial Household Department from the early Qing Dynasty to the 21th year of the Jiaqing reign (1816). Although some of the artworks collected by the Qing Dynasty Palace were missing or destructed, the very best parts of the collection are kept intact in the National Palace Museum (Taipei) and the Palace Museum (Beijing). The collections of these two museums concentrate the essence of Chinese painting and calligraphy. A good number of masterpieces stored in these two museums reflect the entire history of the development of Chinese painting and calligraphy, and are integral components of the ancient Chinese painting and calligraphy history, from which the general features of the Qing Dynasty palace collection of painting and calligraphy can be seen. The Beijing Palace Museum has a collection of approximate 150,000 pieces of artworks ranging from brush-paintings, frescoes, engravings, calligraphies, wooden tablets to steles rubbings, and one third of the collection are of significant artistic and historic value. The Palace Museum also houses about one quarter of the artworks that was stored in all of the public museums worldwide in terms of ancient Chinese painting and calligraphy. Today, the collection of National Palace Museum consists of over 10,000 pieces regarding Chinese painting and calligraphy. Since 1900’s, especially after the Second World War, the United States has gradually become the biggest holder of the collection of Chinese artifacts outside China, and most of the pieces are preserved in museums and galleries in America. From 1950’s and 60’s to 80’s, the ancient painting and calligraphy collected by the Beijing Palace Museum were appraised by Xu Bangda, Zhang Heng, Qi Gong, Xie Zhiliu, Liu Jiu’an, Yang Erkai, Fu Xinian successively. These experts had given an objective identification with respect to the authors, the schools, the dates and the subject matters of all the pieces;hence the assessment is a collective academic achievement. This process of identifying is of profound historic importance since it was the first time that the paintings and calligraphies of dynasties collected by imperial families were completely evaluated and scientifically researched by scholars in academia instead of being attributed only by emperors. Also, the National Palace Museum (Taiwan) pays much attention to sort out and research its collections, as is seen in its exhibitions, publications and seminars. The work of National Palace Museum (Taiwan) has enriched the theoretical system of the Chinese arts history. On the other hand, it further enhances the National Palace Museum’s key role in the research of Chinese arts. The overseas exhibitions held by the National Palace Museum (Taiwan) have aroused interests of scholars (both inside and outside China) in China and the Qing Dynasty Imperial collection of painting and calligraphy. The emphases of Beijing Palace Museum’s researches of ancient painting and calligraphy are put upon two aspects: one is from the perspective of arts history, the other is in the view of the palace culture history. In the first half of the 20th Century, sinologists have made magnificent contribution to the research of the Chinese fine arts history. It could be said that the identification of Chinese painting and calligraphy as an academic research or discipline was born in Beijing Palace Museum. The assessment given by the Beijing Palace Museum has evolved from the identification of scholars’ notes, prefaces and postscripts to academic theses nowadays. It is based on this research that the history of the arts of painting and calligraphy is constructed, making it an independent discipline.

2015 Vol. 1 (5): 53-69 [Abstract] ( 774 ) [HTML 1KB] [PDF 4210KB] ( 1972 )
70 Li Youxing Gao Fang
A Theoretical Study on Subject's Qualification Influencing Contract Validity: The Case of Contracts for Construction Projects

The civil legal norm always requires special qualification for the subject of contract. The contract for construction projects is typical of this kind. The subject of such contract should engage in construction activities within the permitted scope of its approved qualifications. When the subject lacks or exceeds his/her qualification, he/she concludes a contract, since the Interpretation of the Supreme People’s Court states that such a contract is invalid due to the violation of compulsory rules. However, the contract will turn to be valid if the subject obtains the required qualification afterwards. After sorting out and analyzing the cases of contracts for construction projects involving the subject’s qualification, it is found that the disputing focus concentrates on determining whether the regulations of qualification are compulsory rules, as well as on distinguishing the relationship between the business scope of a company and the legal person’s qualification. The courts are inclined to judge the contract for construction projects invalid if there is a flaw in the subject’s qualification. It is infrequent that this kind of contract turns to be valid after the subject obtains the required qualification afterwards. The existing laws and regulations specifically state that the construction subject ″is prohibited to″ or ″shall not″ engage in construction business exceeding its qualification. It is not hard to see that the Supreme People’s Court just literally interprets the qualification provisions as compulsory rules. However, the fundamental point of determining compulsory rules should be the legislative purpose of regulations. The requirement of subject’s qualification is similar to a procedural one, and there is no substantial conflict between this requirement and the purpose or the freedom of contract. Therefore the contract with a flaw in subject’s qualification should not be judged invalid by reason of violating compulsory rules. The construction subject’s qualification is a grade authentication of its scope of practice after a comprehensive survey, instead of the scope of company business, or the scope of legal person’s capacity. Scholars usually illuminate the judicial interpretation of the fact that the contract will turn to be valid if the subject obtains the required qualification afterwards with the heilung or the best?tigung system of the legal act. Basically, the heilung system of the legal act only applies to cases where there is a form flaw in the special formal act while the best?tigung system is, after the reason of contract invalidation disappears, to confirm the validation of a legal act which contains the same content as the original one. The contract invalidation in Chinese theory is absolute invalidity and voidance ab origin, and thus the invalid contract cannot be turned into valid after the subject obtains the qualification afterwards. Since the problem of the subject’s qualification for construction is not a form flaw, neither the heilung nor the best?tigung system of the legal act can be regarded as the proper theoretical basis for the cure of contract validity. As far as the purpose of legislation is concerned, the construction regulations stipulate strict qualification requirements to the construction subject in order to protect the vital public interests such as the construction safety and personal and property rights. Thus Art.52 (4) ″damaging the public interests″ of Contract Law should be taken as a feasible approach to judging the invalidation of a contract for construction projects owing to the subject lacking or exceeding its qualification. Regarding the subject’s qualification as a special requirement of validity of contract is applicable in the theory of curing the validity of contract, in which the subject obtains the qualification afterwards. But cases where the contract turns to be valid are exceptional.

2015 Vol. 1 (5): 70-80 [Abstract] ( 1055 ) [HTML 1KB] [PDF 1530KB] ( 1864 )
81 Teng Yanjuan
On the Scientific Nature of Environmental Legislation

Under the guidance of the concept of ″ruling the country by law,″ China will surely usher in a new active period of environmental legislation. To achieve the environmental rule of law, there must be ″laws″ to go by. Environmental legislation is based on legal environment. Quality of the implementation of environmental legislation is directly related to the enforcement effects of law, hence only by strengthening environmental legislation more scientifically can the qualities of environmental legislation be ensured. The scientificalness of environmental legislation is that it is no longer passive, fill-in-type legislation, rather, it is an active, purposeful, systematic, guided legislation, moderately in the lead. In the realization of environmental science legislation, it is imperative to overcome the drawbacks of the existing legislation. First of all, we should overcome the drawbacks of the existing problem environmental legislation, and complete the environmental legislation transition from the passive response to the initiative guiding. Deformed economic developments in almost all countries have basically been attained at the expense of the environmental cost in exchange for the national economic development. As serious environmental issues are frequently exposed, the solution of environmental legislation problems becomes our first priority. It can be said that the environmental legal system initially formed in China is the product of such legislative mode, and still plays a positive role. However, the contradictions between the lag of environmental legislation and the ″lead″ nature of environmental legislation, the contradictions between the changeable and the stability of laws, have exposed the shortage of the problem legislation mode. Secondly, environmental legislation should avoid transplanting legislation. Legal formulation cannot live without the present social foundation, legal tradition and the level of public consciousness. The ignorance of the country's basic national conditions, blind transplantation of foreign legislation, and the lack of localized basis would make it difficult to achieve good effects. Finally, ″assault legislation″ should be reduced, never ignoring the time cost of legislation. Especially when environmental problems are particularly serious, the focus of the public concern often makes the legislators anxious to introduce a bill to cater to public opinions. This form of legislation seems to be effective, but this practice has neglected or sacrificed the scientific nature of the legislation. Scientific legislation also requires that both the internal and external risks should be recognized, establishing the risk awareness of the legislation. In order to overcome the drawbacks of the existing legislation, the establishment and strengthening of environmental science legislation should first call for the timely legislation and environmental legislation should be placed in a broader context, establishing a space-time view of environmental legislation. Secondly, the internal and external coordination of environmental legislation should also be paid attention to, strengthening the coordination concept of environmental legislation. Finally, environmental legislation technology should be emphasized. The scientificalness of environmental legislation is a vast subject, hence the research on environmental laws should be highly stressed and deserves great research efforts. This paper intends to make a beneficial attempt and provide a new perspective.

2015 Vol. 1 (5): 81-90 [Abstract] ( 797 ) [HTML 1KB] [PDF 1456KB] ( 1454 )
91 Jia Shenghua Chen Wenqiang
State-owned Controlling, Product Market Competition and Equity Incentive Effects: An Empirical Research Based on Propensity Score Matching Method Hot!

As an important component of corporate governance mechanism, equity compensation has been regarded as a long-term incentive mechanism that can alleviate the agency problem between shareholders and managers, and consequently enhance corporate performance. Although tremendous effort has been directed toward characterizing the relationship between equity incentive and corporate performance, the empirical findings still remain inconsistent. There are two sides and two shapes to this theoretical argument: positive or negative correlations and linear or nonlinear correlations. Empirical evidence has also demonstrated uncertain findings on the effects of equity incentives. However, most empirical studies to date have been done from the perspective of traditional principle-agent theory and predominantly focused on the direct effect of equity incentive on corporate performance without considering the more important and fundamental context factors behind the relationship — the institutional environment within which firms operate. According to institutional theories, all organizations are, to some extent, embedded in the institutional environment and the firm's strategic choices and behavior consequences are largely affected by different institutional environments. As an important governance mechanism, equity incentive is born within specific institutional environment. Hence, the effect of equity incentive is inevitably subjected to the constraint and influence of heterogeneous institutional environment. This is particularly the case in China, where the economy is in the process of transition and the institutional environment is prominently characterized by excessive government intervention and imperfect market competition mechanism, which may significantly differ from those of developed countries and have a profound impact on the effects of equity incentive. This study adopts an integrated framework that employs both agency and institutional theories as analytical lenses to examine the impact of equity incentive on corporate performance, and, more importantly, how different dimensions of institutional environment, such as state-owned controlling and product market competition influences the performance implications of equity incentive. The empirical results show that: (1) as a whole, equity incentive has incentive effects and can significantly increase corporate performance. (2) State-owned controlling impairs the effects of equity incentive. Compared with non-state controlled enterprises, equity incentive exerts no significant effects on state-owned enterprises. (3) Product market competition has a positive moderating effect on the relationship between equity incentive and corporate performance. The higher the degree of competition, the more significant equity incentive effects will be. (4) Product market competition can enhance the relationship between the equity incentive and corporate performance of state-owned enterprises. In the samples of state-owned enterprises with higher degrees of competition, equity incentive shows significant incentive effects. This paper indicates that the institutional environment is an important premise of equity incentive's effectiveness. Deepening the reform of the state-owned enterprises' property rights and improving the competition of product market is the key to improving the effects of equity incentive. Compared with previous studies, this study contributes to the literature in the following aspects: (1) Integrating agency theory with institutional analysis and combining with specific institutional environment situation in China, we extend the existing literature by investigating how institutional environment influences the effects of equity incentive, which provides a useful research perspective for clarifying the relationship between equity incentive and corporate performance and uncover the ″black box″ of the implementation mechanism of equity incentive effect. (2) In order to guarantee sample sizes, previous studies conduct researches without eliminating the incentive samples before 2006, which may induce certain noise to empirical research results. The research findings in this paper are more reliable regardless of incentive samples of listed companies before 2006. (3) Securities regulatory commission employs a strict screening mechanism on the qualification for the implementation of equity incentives. As a consequence, firms with better performance and governance structure may self-select granting equity incentives, which may give rise to a serious problem of sample selection bias. This paper uses propensity score matching as a main identification strategy, which can, to the largest extent, overcome the endogeneity problem caused by sample selection bias and reach a more robust conclusion.

2015 Vol. 1 (5): 91-108 [Abstract] ( 1221 ) [HTML 1KB] [PDF 0KB] ( 989 )
109 Zhou Xiafei Wei Wei
Regulatory Policies to Non-recurring Gains and Losses and Classification Shifting Earnings Management: Evidences from Chinese Listed Companies

Extraordinary items have played a very important role in earnings management of Chinese listed companies. Many companies use extraordinary gains to increase net profits, which have attracted the attention of the China Securities Regulatory Commission (CSRC). With more and more strict regulatory policies placed on extraordinary items, non-recurring-excluded net profits have become an important indicator in the capital market. Are non-recurring-excluded net profits that companies disclose reliable? Do regulatory policies to extraordinary items really make corporate performance better? Few literatures focus on this topic.  Theoretically, there are two means that Chinese listed companies can use to manipulate the non-recurring-excluded profits. One is to manipulate non-business income/expense by classification shifting between core expenses and non-recurring losses or between operate incomes and non-recurring gains, which changes the acknowledgement of non-recurring items. The other is to disclose non-recurring gains and losses selectively. To be specific, they disclose non-recurring gains as small as possible while make fuller disclosure of non-recurring losses. Both of these two means of Classification Shifting Earnings Management contribute to higher non-recurring-excluded net profits but they do not change the amount of net profits. Based on the empirical model developed by Mcvay and using the data of A-share companies from 2007 to 2013, this paper finds that Chinese listed companies do use such two means of classification shifting earnings management and tiny-profits or SEO companies are more likely to do so. The innovative points of this paper are as follows: (1) We prove that classification shifting also exists when Chinese listed companies disclose non-recurring gains and losses statements. So far as we know, no research has focused on this question before|(2) We find that Chinese listed companies shift non-recurring gains to operate income and shift core expenses to non-recurring losses, while existing researches only find the latter. This paper provides a theoretical and empirical basis for recognizing the reliability of non-recurring-excluded net profits that Chinese listed companies disclose and the analyzing effects of regulatory policies to extraordinary items’ disclosure. The existence of Classification Shifting Earnings Management harms not only the reliability of non-recurring gains and losses and non-recurring-excluded net profits companies disclose but also the efficiency of regulatory policies to extraordinary items' disclosure. How to recognize the motivation and evidence of Classification Shifting Earnings Management is a big puzzle for both theoretical researches and our contemporary practices.

2015 Vol. 1 (5): 109-122 [Abstract] ( 917 ) [HTML 1KB] [PDF 1311KB] ( 1202 )
123 Yuan Xiaoneng Tang Chengwei
Labor Cost, Transaction Cost and Industrial Structure Upgrading

The upgrading of industrial structure has become an important driving force for economic development in the new normal of economic growth. Therefore, the upgrading of industrial structure is an important subject of research. There is plenty of research from the perspective of labor cost, but little can be found on the effect of transaction cost. Furthermore, most of it is general descriptions and qualitative analysis at the system level without a profound systematic probe into the effect of transaction cost at a theoretical level or an empirical study on it. It is therefore necessary to study the impact of the changes in labor cost and transaction cost on the upgrading of industrial structure from both theoretical and empirical perspectives. Theoretical research shows that labor cost and transaction cost influence the upgrading of industrial structure in different ways. Labor-intensive industries or links in the production chain are more sensitive to labor cost. The rise of labor cost will lead to the relocation of these industries or links in the production chain, and contribute to the replacement of labor with capital and technology by local enterprises, resulting in the shift of industrial structure from labor-intensive to capital- and technology-intensive. Knowledgeintensive industries or links in the production chain are more sensitive to transaction cost. Even if the labor cost is high, the low transaction cost will attract these industries or links in the production chain, thus increasing the proportion of local knowledgeintensive industries or links in the production chain. As a result, the increase of labor cost will upgrade the regional industrial structure, while the reduction of transaction cost will induce the upgrading of regional industrial structure. On the ground of theoretical research, we conducted an empirical research based on the 2000-2011 data of 31 provinces and cities in China (except for Hong Kong, Macao and Taiwan)and built an empirical econometric model in order to test the labor cost with the average wage of employees, the transaction cost with marketization, financial convenience, and government efficiency, and the upgrading of industrial structure with the proportion of the third industry. The empirical study shows that the average wage of employees, marketization, financial convenience and the efficiency of the government have a significant positive effect on the upgrading of the industrial structure, which is consistent with the result of the theoretical research.

2015 Vol. 1 (5): 123-133 [Abstract] ( 1178 ) [HTML 1KB] [PDF 2449KB] ( 1623 )
134 Gao Xiang
The Behavior Logic of Local Governments' Reform on Household Registration System and Its Institutional Foundation

How to empower migrant workers with citizen social rights? This is a critical issue in reforming China's Household Registration System (HRS). Recently, the discourse of citizen social rights is not only dominating the academic discussion on HRS, but has been officially accepted in the government documents. For instance, Opinions on Further Promotion of the Reform of Household Registration System,issued by the State Council in July 2014, explicitly recognizes ″protecting citizens' rights and interests according to the law″ as its main goal. In practice, however, local governments retain household registration barriers for migrant workers and prevent them from gaining full access to public services and social welfare. How to explain local governments' behavior of replacing ″entitlement″ with ″eligibility″ in HRS reform? Current studies tend to explain migrant workers' lack of social rights as a problem of government accountability and responsiveness. They argue that migrant workers are incapable of influencing public policy under the current political system, while the HRS is still playing an important role in maintaining social stability and promoting economic development. Without external pressure and internal motivation, local governments are unwilling to change the status quo. However, this argument is not sufficient to explain local governments' selective social rights safeguarding, as they are willing to provide full public services and social welfare to local peasant workers, but not to migrant workers. Based on a combination of empirical study and institution analysis, this paper argues that the taxation system and the public service provision system are the important institutional foundation of local governments' selective social rights safeguarding. After China's decentralization reform in 1980s, local government has become the main fund-raiser for public service and social welfare of its local residents. Thus, its expenditure will increase significantly when the number of local residents grows. Meanwhile, local fiscal revenue has a weak correlation with its population under the current taxation system and local government does not have the authority to adjust its taxation rate. Under this circumstance, local government begins to use the HRS to control the number of residents who are eligible for public services and social welfare so it can keep the expenditure within the limits of its income. To conclude, the HRS reform is not only a philosophical issue of political value, but also a practical challenge of social rights safeguarding. It is not only related to local government's incentive, but affected by local government's capacity as well. Thus, the HRS reform shall go beyond the discussion of citizen social rights and value the importance of building a local public economy, within which local government's fiscal revenue will change according to the local population.

2015 Vol. 1 (5): 134-143 [Abstract] ( 895 ) [HTML 1KB] [PDF 1330KB] ( 1341 )
144 Wu JiebingShen Taifeng Song Chengcheng
Social Construction or Political Mobilization? The Influence of Organizational Involvement and Interpersonal Relationship on Political Participation in China

Building on previous scholarship which has highlighted unique features of Chinese NGOs (often referred to as GONGOs) and social relationships (called Guanxi), we wonder whether the influence of organizational and interpersonal networks on Chinese political participation is also distinct from the West. In other words, this paper aims to explore the mechanisms through which social networks affect political participation in China and test the context-effects of such influences. In China, there are different forms of recognized political participation, some of which are encouraged by the government, such as grassroots-level voting, some are discouraged, such as petitioning. Through comparative analysis of the influence of organizational involvement and interpersonal relationship on different forms of political participation, this research project identifies both social construction and political mobilization as causal mechanisms. The findings based on CGSS 2005 survey data indicate that organizational involvement is positively correlated with both voting and petitioning participation. Such high coherence indicates that organizational involvement fosters individual political consciousness, which confirms the social construction effect of social organizations and coincides with findings from other countries. The results suggest that social organizations in China are less effective in constraining individual political participation than they are intended to be. Thus, besides focusing on the debates about whether Chinese social organizations are best understood through the respective lenses of civil society or state corporatism, it seems that we should pay more attention to the further consequences of personal involvement in social organizations. Furthermore, we also find that interpersonal networks positively affect grassroots-level voting (encouraged by the government) but negatively affect petitioning participation (discouraged by the government), which implies that interpersonal networks serve as channels of political mobilization for state interests. As China turned from a totalitarian society to a more plural society, social control of the state lessened significantly. Thus, there was also less direct control over social organizations and, in order to maintain a low-cost political mobilization system, local officials had to use interpersonal relationships to achieve policy objectives. Compared to Western societies, China's interpersonal network resources are generally seen as particularly rich, which makes them an effective tool in political mobilization. Taking this particular social context into account provides for a better understanding of the causal effects of both the social construction within organizational networks as well as political mobilization through interpersonal networks on Chinese political participation. Moreover, in this research we find a significant reinforcement interaction effect of organizational involvement and interpersonal networks on participation in elections. Building on the existing research on the interaction effect of multiple networks, which generally posits that the influence of interpersonal networks depends on organizational membership, our study goes a step further and offers a model of two separate networks and a more universally applicable interaction model of multiple networks concerning individual political participation. In summary, the findings of this study extend our understanding of the main effects and underlying mechanisms of social networks on political participation in the Chinese context. While offering policy implications for the Chinese government, this research also makes a theoretical contribution to political participation theory by introducing context effects of social networks.

2015 Vol. 1 (5): 144-158 [Abstract] ( 846 ) [HTML 1KB] [PDF 1712KB] ( 2098 )
159 Jiang Nan
France-Germany-Britain Relations and the European Integration(1945-1993)

The relations among France, Germany and Great Britain played a key role in the process of European integration. Early on after the Second World War, the basic policies of France towards Germany were to dismember and weaken it. Soon after, the prologue of the Cold War was ensued as the alliance between the U. S. and the former Soviet Union collapsed. The Cold War put West Europe onto the forward position, the Soviet Union replaced Germany as the supreme menace to France, and Germany served France as the protective screen to the threat of the Soviet Union. Under this international situation, the Franch policy towards Germany transformed from hostility to reconciliation. On the other hand, the split of Germany dispelled France’s alert mind for the moment and laid realistic basis for their reconciliation. As a result, in 1950s, the reconciliation between France and Germany was achieved and the political basis for post-war European integration was laid down. In 1960s, France vetoed twice the proposal of Britain for the entry of European Community, the reasons being as follows: First, the French president Charles de Gaulle doubted the determination of Britain for its economic integration into the Common Market, and doubted its determination of abandoning traditional policies and the British Imperial Preference|Second, President Charles de Gaulle was reluctant to accept Britain before the accomplishment of Common Agricultural Policy for European Community|Last and the most important, the initial conceiving of President Charles de Gaulle was to establish ″Europeans’ Europe″ led by France and centered in France and Germany. The fundamental objective of President Charles de Gaulle was to regain a great power status for France in Europe and even in the world, and obviously, Britain was the key force to drag Europe into the track of the Atlantic Community led by the United States. Until late 1960s, when West Germany’ economic and political strength boosted distinctively, and the Common Agricultural Policy have been shaped up, President Georges Pompidou decided to accept Britain as a member of the European Community to balance the German power. The conflicts between France and Britain led to the ups and downs of Britain concerning its late entry into the European Community (also the expanding of the European Community) for more than ten years. In the late 1980s and early 1990s, in the context of the collapses of the former Soviet Union and Eastern European countries as well as the unification of Germany, the European Community countries headed by France paid special attention to Germany’s promise of sticking to the Europe integration. To be specific, the position of Germany towards the Economic and Monetary Union (EMU), especially towards the negotiation time-table of the EMU, was the wind vane. After repeated negotiations and running, at the special Summit in Rome in 1990 of the European Community, the attending countries reached an agreement with Germany to the time-table issue of EMU. In December 1990, France and Germany put forward a joint proposal concerning the political union. Consequently, the France-Germany cooperation was of crucial importance for the signing of the Maastricht Treaty and strengthening of the European integration.

2015 Vol. 1 (5): 159-168 [Abstract] ( 532 ) [HTML 1KB] [PDF 1481KB] ( 3156 )
169 Zhang Jianli Fang Zhanfeng
Thematic Role Variation and Constructionalization: A Case Study of Chinese Kao (to test) Sentences

The latest development of Construction Grammar is its extension into the diachronic dimension. Constructionalization concerns drastic changes in the original construction during the emergence of a new creation. Constructional changes refer to modulations of an existing construction and yet play a significant role before and after constructionalization. The two mechanisms are causally related: the accumulated minor changes in the existing construction give rise to major changes, making a new construction emerge. Constuctionalization is involved in multi-dimensional changes in interaction among pragmatic requirement, schematization, thematic roles and semantics-to-syntax linking. The following criteria are used to judge the conditions under which Construction A (an argument structure construction) is divided in two and Construction B is created: (1) the primary prominent conceptual entity in the original construction shifts, (2) the meta-language and constructional meaning vary, (3) the thematic role of the subject slot in Construction A and B differs, (4) the frequency of Construction B is remarkable, (5) the syntactic distribution of the two constructions differs. This study, based on the above criteria, conducts synchronic and diachronic surveys on two divided Chinese mono-transitive constructions with the verb Kao (to test), instantiated by the sentences Zhangsan Kao Lisi and Lisi Kao TOEFL (literally translated into English as John test Tom and Tom test TOEFL). The results show that the tester in the subject slot in the basic construction is replaced by the testee and the thematic role is altered in the object slot, and that causes constructionalization eventually to emerge. In the schema, it is the change in the energy source and transmission direction that causes major changes in energy value and results in construction division and re-creation. By contrast, selection of a particular transmission terminal does not cause similar drastic change. Therefore, variation in thematic roles in the subject position causes constructionalization, and that in the object position constructional changes. However, the diversity of thematic roles in the object slot can enhance the frequency and productivity of the construction re-created, making it entrenched to a greater degree. Our survey of a modern Chinese corpus proves that the frequency of the testee-as-subject construction outnumbers that of the tester-as-subject one and shows its greater productivity. In addition, the two constructions in the super-construction network are related to different constructions and thus situated in interactive tension and complementary distribution. Our diachronic survey proves that this particular constructionalization did not occur instantly. The contrastive analysis shows that there is only the tester-as-subject mono-transitive construction in English with no testee-as-subject one in the same syntactic form. This contrast can be accounted for by the topic-prominent and pragmatics-dominant typological features of the Chinese language. Construction Grammar attaches great importance to the sign's form-function pairing and its holistic effect. It also has been promoting the usage-based approach, with the view that a construction can vary in its frequent use in communication. Currently, its diachronic probe into a construction can shed much more light on the interaction among pragmatics, cognition, semantics and syntax in its evolution process. These merits display its creativeness and insightfulness.

2015 Vol. 1 (5): 169-181 [Abstract] ( 680 ) [HTML 1KB] [PDF 1582KB] ( 1663 )
182 Zhang Junge
A Study of Chinese Negative Disposal Construction

Negation is a common phenomenon in languages and an important grammatical category. Based on the actual situation of diverse types of disposal prepositions in Modern Chinese and the wide use of the ″ba″ sentences, this article investigates into the negative disposal sentences taking the ″ba″ sentence as an example. According to the position of the negative word in the sentence, the Chinese disposal construction can be divided into two types: the negative word before the disposal preposition or the negative word after the disposal preposition and its object. There is a close relationship between the syntactic context in which the word ″ba″ is grammaticalized and the negative word pre- or post-positioned. The verb ″ba,″ in the sense of ″take/hold,″ is grammaticalized into the disposal preposition ″ba″ in the linkage structure. The semantic relation of ″ba″ linkage structure is generally more closely related so that the ″ba″ linkage structure is taken as a whole. The negative word appears in front of the linkage structure negates it totally. On the other hand, the linkage structure has two independent verb phrases.They have their relative independence in syntax. Therefore, negative words can also alone negate the second verb phrase of the ″ba″ linkage structure. But the situation rarely occurs. This phenomenon also strands in ″ba″ disposal sentence. It shows that the negative word can be placed before or after the ″ba″ in disposal sentence. But the negative word post-positioned examples occur less often than those of the pre-positioned negation. The scope and focus of negation also change along with the negative words' position. The scope of the pre-positioned negation is larger than that of those of the post-positioned negation. The focus of negation changes with the negative scope. The negative word in the sentence negates all its subsequent components, but the focus of negation is uncertain, as it can depend on the context. When the negative word is after the disposal preposition phrase, usually it is immediately before the verb. There is only one predicate verb and its related components (object or complement) in the scope of the negative word. The focus of negation can either be on the action itself, or on the object or complement which is after the predicate verb. In many cases the focus of negation depends on the speaker's or the narrator's pragmatic purpose. In other words, the negation scope of negative word and pragmatic factor are the important intrinsic motivation of the two kinds of negative disposal sentences which widely exist in Chinese dialects. The negative word is generally placed after the ″ba″ phrase in Chinese dialects, in Qinghai and Gansu, which have close contact with the languages of the Altai family. This phenomenon indicates that languages of the Altai family are influential in Chinese negative disposal sentences. Therefore, to study the changes of the syntactic structure of the Chinese negative disposal sentences, we have to explore the syntactic structure of Chinese itself. Meanwhile, we cannot ignore the influence of the alien languages. There are many issues worthy of further discussion on the Chinese negative disposal sentences. For example, the word order of the Chinese negative disposal sentences NP+Neg/Aux+PP+VP and NP+PP+Neg/Aux+VP are different from that of the other languages such as the English NP+Neg/Aux+VP+PP. The word order of the Chinese negative disposal sentences is unique in the word order types. 

2015 Vol. 1 (5): 182-190 [Abstract] ( 692 ) [HTML 1KB] [PDF 1449KB] ( 3230 )
191 Ju Ran
The Dilemma of Privacy and Surveillance in the Digital Era: In the Context of Organizational Communication and Web 2.0 Environment

Under fast development of Internet technology, several problems related to ethics have emerged in the modern society, among which the tension between surveillance and privacy is salient. This paper is a literature review of theoretical pieces, empirical researches and specific cases to understand the problems of such conflict and hence to provide research directions for future studies. In order to understand the dynamics behind this pair of conflicting concepts, examining the definitions of these two concepts under the historical and cultural backgrounds is necessary. Thus, this paper firstly presents different understandings of these two concepts from Western and Eastern perspectives to argue that in the digital era, when the West and East hemispheres merge in the Internet, different perceptions of these two concepts are the first problem of the conflict between surveillance and privacy.  Then, this paper turns to the detailed setting of organizational communication claiming that workplace is another scenario of these two conflicting concepts. Using the statistical reports from American Management Association, this paper argues that the conflict between surveillance and privacy is becoming even more intense in the age of Web 2.0. Combining relevant theoretical pieces about this topic, this paper indicats that in modern organizations, the problems could be interpreted into three aspects: (1) organizational surveillance needs to be reexamined, because surveillance in modern organization has changed from vertical to delayering, even horizontal|(2) the concept of personal privacy in the modern organizations needs to be reconsidered as well, because the boundary of the private and the public has been blurred|and (3) what kind of information organizations can obtain from employees' social media and to what extent organizations can use the information to deal with working issues are unclear as well.  At last, this paper examines relevant empirical studies and cases to understand the most current research trend of this topic. Based on the literature, this paper concludes that current research mostly focuses on descriptive data, but it does not echo with the aforementioned aspects of these two conflicting concepts. Following this logic, in the end, this paper suggests that the future research directions could be: (1) re-conceptualizing the definitions of surveillance and privacy in the Web 2.0 environment that can be accepted by both the East and the West|(2) setting up the boundary of privacy and surveillance in the organizational setting which can satisfy multiple stakeholders|(3) setting up some rules and norms even laws of protecting employees' ″privacy and organizations″ right of surveillance|and (4) developing some educational programs of surveillance and privacy in the modern society to help prevent employees and organizations from potential conflicts.

2015 Vol. 1 (5): 191-199 [Abstract] ( 1137 ) [HTML 1KB] [PDF 1497KB] ( 3701 )
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