The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly. This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators (...) for failing to detect and report material misstatement frauds rather than disclosure frauds. Further analysis of the material misstatements indicates that auditors are more likely to be sanctioned for failing to detect and report revenue-related frauds rather than assets-related frauds. In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators. (shrink)

This paper addresses the implementation of semantic markedness as a subtle tool of ideology in U.S. mainstream newspapers The New York Times, Washington Post, and The Wall Street Journal in the context of the Israeli raids on Nablus between 2022–2023. Existing research on this topic suggests that international media associate lexemes connoting negative images with Palestinians as a part of its control over the worldview of the Israeli occupation of Palestine. Previous research also touches upon semantic markedness as a tool (...) that indicates gender-based discrimination against women. However, there is no critical scholarship directed towards the use of semantic markedness in media discourse and critical discourse analysis (CDA). This paper adheres to Jakobson and Lyon’s (1971; 1997) definitions of markedness and builds on discussion of semantic discourse and political ideology, respectively, as its framework. Using Halliday’s transitivity and semantic markedness as a tool of analysis, the findings of the paper reveal that the selected newspapers employ semantically marked lexemes to portray Palestinian resistance as disorganised militant units and hence justify the mass murder of Palestinians. (shrink)

Un jour, Confucius dit à ses disciples : " Je voudrais ne plus parler. " - " Maître, dit Zi Gong, si vous ne parlez pas, quels enseignements vos disciples transmettront-ils à la postérité? " Le maître répondit : " Est-ce que le ciel parle? Les quatre saisons suivent leur cours, tous les êtres reçoivent l'existence. Est-ce que le ciel parle jamais? ".

Combined non-invasive brain stimulation (NIBS) and rehabilitation interventions have the potential to improve function in children with unilateral cerebral palsy (UCP), however their effects on developing brain function are not well understood. In a proof-of-principle study, we used single-pulse transcranial magnetic stimulation (TMS) to measure changes in corticospinal excitability and relationships to motor performance following a randomized controlled trial consisting of 10 days of combined constraint-induced movement therapy (CIMT) and cathodal transcranial direct current stimulation (tDCS) applied to the contralesional motor (...) cortex. Twenty children and young adults (mean age = 12 years, 9 months, range = 7 years, 7 months, 21 years, 7 months) with UCP participated. TMS testing was performed before, after, and 6 months after the intervention to measure motor evoked potential (MEP) amplitude and cortical silent period (CSP) duration. The association between neurophysiologic and motor outcomes and differences in excitability between hemispheres were examined. Contralesional MEP amplitude decreased as hypothesized in five of five participants receiving active tDCS immediately after and 6 months after the intervention, however no statistically significant differences between intervention groups were noted for MEP amplitude [mean difference = −323.9 μV, 95% CI = (−989, 341), p = 0.34] or CSP duration [mean difference = 3.9 ms, 95% CI = (−7.7, 15.5), p = 0.51]. Changes in corticospinal excitability were not statistically associated with improvements in hand function after the intervention. Across all participants, MEP amplitudes measured in the more-affected hand from both contralesional (mean difference = −474.5 μV) and ipsilesional hemispheres (−624.5 μV) were smaller compared to the less-affected hand. Assessing neurophysiologic changes after tDCS in children with UCP provides an understanding of long-term effects on brain excitability to help determine its potential as a therapeutic intervention. Additional investigation into the neurophysiologic effects of tDCS in larger samples of children with UCP are needed to confirm these findings. (shrink)

Practical guidance and theoretical explanations for Buddhist meditations.

History of the Khėl Zokhiolyn Khu̇rėėlėn (Institute of Language and Literature) of the Mongolian Science Academy, by it's senior and recent researchers.

Selected research articles on business ethics in Mongolia.

Vorwort der Herausgeber mit Schriftenverzeichnis Albert Mues - H. SEubert: Transzendentalphilosophie und Metaphysik heute. EIne Skizze - M. SCherbaum: Philosophie als Lebensform - oder: Die Krise des Nihilismus und die Validitat transzendentaler Argumentation. SYstematische Reflexionen zu Letztbegrundung, Grenze und Bedeutung von Philosophie - M. GErten: Der Charakter der Transzendentalphilosophie als fundamentaler Geltungsreflexion. HIstorische und systematische uberlegungen mit besonderem Blick auf den spaten Fichte - L. MOckl: Zur logischen Position der Hypothese - I. RAdrizzani: Die Zeitfiguration in der Transzendentalphilosophie. REinhard Lauths (...) Appositionslehre als Aktualisierung von Fichtes Zeitmodell - K. POllok: Kants Begriff der Normativitat im Kontext der fruhneuzeitlichen Philosophie - C. LOtz: Gewissen und Widerstand - M. FUchs: "Freiheit, die sich Dasein gibt". INdividuum und Staat bei Platon und Hegel - B. DIeckmann: Reich der Freiheit und Kreuzestheologie. OPfer bei Johann Gottlieb Fichte - W. KLausnitzer: Christentum versus Islam. uBerlegungen zum Thema der Gewalt in beiden Religionen - M. FAmula: Zwischen Grenzenlosigkeit und Ausgrenzung. LIebe als Kultivierungsprozess in Adalbert Stifters Brigitta. (shrink)

Spätestens mit der Wiener Moderne wurde Wien zu einem wichtigen Kulturzentrum des Aufbruchs. Diese und andere Strömungen des Umbruchs der Kunst seit dem 19. Jahrhundert werden in diesem Band gesichtet, dargestellt und bewertet. Die Reflexion auf die Verschränkung und Konkurrenz von Kunstpraxis, -theorie und -philosophie steht im Fokus der Aufmerksamkeit. Die theoretischen Perspektiven des Ästhetischen werden ebenso beleuchtet wie verschiedene Kunstgattungen. Schließlich werden Konzepte der Synästhesie und des Gesamtkunstwerks vorgestellt und Wittgenstein und die Kunst in verschiedenen Perspektiven untersucht. Der ungarische (...) Philosoph Georg Lukács gibt das Stichwort:”Es gibt Kunstwerke - Wie sind sie möglich?“Eine Ästhetik, die, so Lukács, ohne illegitime Voraussetzungen arbeiten und das Faktum der Kunst in seiner Eigenart begreifen will, sollte das Kunstwerk als ein Gebilde betrachten, das rein durch sich und unabhängig vom Prozess seiner Entstehung begriffen werden muss. Die Gültigkeit dieses Ansatzes ist längst strittig, wie dieser Band zeigt. Kunstpraxis und -worte, künstlerisches Selbstverständnis und ästhetische Reflexion sind synergetisch verbunden. (shrink)

Ongevraagde ouverture, door F. O. van Gennep.--Ethiek als waagstuk, door F. van Raalten.--Het juridisch aspect van de rabbijnse ethiek, door M. A. Beek.--Is er een eigen christelijke ethiek? Door H. J. Heering.--Het radicalisme in de ethiek, door F. O van Gennep.--Ethiek en praktijk van de geweldloosheid van Dr. Martin Luther King, door J. W. Schulte Nordholt.--Politiek pastoraat, door K. Strijd.--Mythe en ethiek, door F. van Raalten.--Veritas poetica, door C. W. Mönnich.--Ethiek in de counseling, door H. R. Wijngaarden.--Bibliografische gegevens uit het (...) werk van Prof. Dr. E. L. Smelik (p. 141-142). (shrink)

1. Meghatározások a vallásról -- 2. A politika elmélete.

Writing in French, the author points to Arnold Geulincx to explain the historical shift in the concepts of philosophic method and first principles. Geulincx' Methodus made use of the synthetic or expositive method, which Descartes had regarded as inferior to his own analytic one, but which he had employed, upon request, in Reply to Objections II. Spinoza, presumably inspired by Geulincx' example, was later to claim demonstrativeness for the mos geometricus.--W. L. M.

Philosophy of Tsong-kha-pa Blo-bzang-grags-pa's Lam rim chen mo.

Lecture by physicist Khavtgaĭn Namsraĭ about nature of life, time, space and black holes.

1. Han'guk Sinhak kwa Tasŏk Yu Yŏng-mo -- 2. Segye wa habil hanŭn hana (il) ŭi Sin -- 3. 'Kŭrisŭdorok', minnŭn chadŭl ŭi chŏngch'e rosŏ Kŭrisŭdo -- 4. 〓, sum, kim -- 5. Tasŏk ŭi samjaeronjŏk samwi ilch'eron -- 6. Tasŏk ŭi suhaeng : mihakchŏk in'gannon -- 7. Hugi-Kŭrisŭdogyo sidae ŭi Tasŏk sinhak -- 8. Kyŏllon : Tasŏk Sinhak yŏn'gu e taehan p'yŏngka wa chŏnmang.