With the development of economic globalization and the policy guidance of International Financial Reporting Standards, the overseas investment of Chinese enterprises has been greatly affected. To study the overseas investment risks of Chinese enterprises, this paper applies a risk analysis model to summarize and analyze the results of overseas investment of Haier from 2008 to 2020. This paper defines the risk analysis model as risk identification, risk assessment, and risk response, and studies overseas investment risks including political, economic, cultural, legal, (...) cost, epidemic, and business risks. The existence of various risks is identified in the company’s overseas investment projects;. The overseas investment risks of Haier are evaluated, through a comprehensive evaluation method combining qualitative and quantitative, financial data, and market response;. In view of the deficiencies of the existing risk prevention measures in the overseas investment of enterprises, some reasonable suggestions are purposed. The innovation of this paper are: This paper combines IFRS 9, IFRS 15, and IFRS 16, selects theories, and combines cases to evaluate the risks of overseas investment that are difficult to quantify, and analyzes the risks of overseas investment by Z-value models and market effects. This research method has pertinence and applicability to enterprises investing overseas. (shrink)

This paper selected Vanke as the case to study the governance problems of Vanke and the protection of the interests of small and medium shareholders under the situation of equity disputes. At the same time, the study further explored the advantages and disadvantages of the dispersed ownership structure, the long-term impact on the company’s development and the choice of the involved corporate governance methods under the current Chinese capital market conditions. This paper adopted the event research method and selected the (...) period from June 2015 to June 2017 as the observation period to analyze the market performance impact of Vanke in the equity disputes. At the same time, this paper also measured Vanke’s individual stock rate of return and market rate of return, and calculated Vanke’s normal rate of return [E], abnormal rate of return, and cumulative abnormal rate of return during different event windows. Vanke’s shareholding was too dispersed and the stock price had been sluggish for a long time, which had greatly reduced the acquisition difficulty and cost of Baoneng, thus triggering the “barbarian invasion” of Baoneng. In the struggle for control, whether it was Vanke’s anti-takeover measures or China Resources, Baoneng, and Evergrande’s competition for equity, their actions had harmed the interests of small and medium shareholders. The market supervision department was too lenient to supervise and punish the interests of small and medium shareholders, and opportunism made behaviors that infringe on the interests of others more reckless. However, small and medium shareholders cannot actively participate in the company’s management decision-making to safeguard their legitimate rights and interests, which intensifies the violations of all parties in the equity disputes, thus forming a vicious circle. Therefore, the protection of the interests of small and medium shareholders required the joint efforts and consciousness of regulators, small and medium shareholders, and acquirers. (shrink)

Background Supporting physicians in Intensive Care Units s as they face dying patients at unprecedented levels due to the COVID-19 pandemic is critical. Amidst a dearth of such data and guided by evidence that nurses in ICUs experience personal, professional and existential issues in similar conditions, a systematic scoping review is proposed to evaluate prevailing accounts of physicians facing dying patients in ICUs through the lens of Personhood. Such data would enhance understanding and guide the provision of better support for (...) ICU physicians. Methods An SSR adopts the Systematic Evidenced Based Approach to map prevailing accounts of caring for dying patients in ICUs. To enhance the transparency and reproducibility of this process, concurrent and independent use of tabulated summaries, thematic analysis and directed content analysis is adopted. Results Eight thousand three hundred fifty-eight abstracts were reviewed from four databases, 474 full-text articles were evaluated, 58 articles were included, and the Split Approach revealed six categories/themes centered around the Innate, Individual, Relational and Societal Rings of Personhood, conflicts in providing end of life care and coping mechanisms employed. Conclusion This SSR suggests that caring for dying patients in ICU impacts how physicians view their personhood. To resolve conflicts within individual concepts of personhood, physicians use prioritization, reframing and rely on accessible, personalized support from colleagues to steer coping strategies. An adapted form of the Ring Theory of Personhood is proposed to direct timely personalized, appropriate and holistic support. (shrink)

It is evident, in the face of the COVID-19 pandemic that has physicians confronting death and dying at unprecedented levels along with growing data suggesting that physicians who care for dying patients face complex emotional, psychological and behavioural effects, that there is a need for their better understanding and the implementation of supportive measures. Taking into account data positing that effects of caring for dying patients may impact a physician’s concept of personhood, or “what makes you, ‘you’”, we adopt Radha (...) Krishna’s Ring Theory of Personhood (RToP) to scrutinise the experiences of physicians working in intensive care units (ICU) using a fictional scenario that was inspired by real events. The impact of death and dying, its catalysts, internal constituents, external factors, dyssynchrony, and buffers, specific to ICU physicians, were identified and explored. Such a framework allows for ramifications to be considered holistically and facilitates the curation of strategies for conflict resolution. This evaluation of the RToP acknowledges the experience and wide-ranging effects it has on ICU physicians. As such, our findings provide insight into their specific needs and highlight the importance of support on a personal and organisational level. Although further research needs to be conducted, the RToP could serve as the basis for a longitudinal assessment tool supported by the use of portfolios or mentorship due to their provision of personalised, appropriate, specific, timely, accessible and long-term support. (shrink)

Avec l’apparition d’Internet, les règles de fonctionnement dans tous les domaines de la société ont été fondamentalement modifiées. Les échanges sont devenus plus rapides, plus visibles et visuels, et pour la première fois dans l’histoire de l’humanité ils se situent à l’échelle planétaire. Penser que la sphère associative ait pu passer à côté de cette profonde mutation sociétale serait une erreur. Tout comme les autres secteurs de la société, les ONG, les associations, les institutions, les administrations du secteur public, les (...) instances présidentielles et ministérielles des États ont dû, elles aussi, entrer dans cette compétitivité effrénée et modifier leurs modes de fonctionnement vers plus de visibilité des contenus, plus d’explicatifs, plus de diversités des médias employés, plus de services en ligne et d’interactivité, afin de toucher le plus de monde possible, ou de faciliter la vie de chacun en rendant certaines démarches plus rapides. Cependant, mondialisation ne saurait rimer avec efficacité sans passer par l’étape incontournable qu’est la traduction.The arrival of the Internet has profoundly changed the rules in every area of society. Exchanges are faster, more visible and more visual, and for the first time in the history of humanity, they are happening on the scale of the entire planet. It would be a mistake to believe that non-governmental groups have been left untouched by this profound societal change. Like all other sectors of society, NGOs, associations, institutions, public sector administration and State presidential or ministerial bodies have had to join the same headlong race for competitiveness, changing the way they function to make their content ever more visible and more explanatory, broaden their media range and expand their on-line services and interactiveness, to reach as many people as possible or make life easier by offering faster responses. However, globalisation can never equal efficiency if translating is left out of the equation. (shrink)

Speech, like sound, "exists only when it is passing out of existence."1 Although confounded with the very breath of life, speech dies on the lips that give it form. This undulation of air, whose speechprint is so personal that we have not been able to build machines to recognize it, is born in the body but effaces, forgets the body. This quality of speech, that it takes support form the body but does not reside there, has evoked a debate about (...) the role of voice which was doubtless begun earlier but has never been so sharply discussed, I think, as in the present generation: Must voice and the concept of the speaking subject be defined as a unity? Can we validate a definition of the self and what it means to be human through a physiology of voice or a metaphysics of voice? The logical and chronological priority of empirical speech, of utterances seemingly unplanned and unwritten, is what is at issue in this debate.2· 1. Walter J. Ong, "The Word in Chains," In the Human Grain, p. 53.· 2. Spontaneous utterances are the subject matter of speech-act philosophy and sociolinguistics, disciplines that stress the social and communicative context which helps condition personal speaking. Such a privileging of voice also occurs in modern poetic theory, for example in Charles Olson's "Projective Verse" and in statements by Gary Snyder, Jerome Rothenberg, and David Antin, but usually these writers show to what degree the oral must always remain a fiction in our era.Donald Wesling is professor of English at the University of California, San Diego. The author of The Chances of Rhyme: Device and Modernity, he is currently writing a critique of modern metrical theory, The Scissors of Meter: Grammetrics and Interpretation. (shrink)

Cách mạng 4.0 đã và đang mang đến sự thay đổi lớn trong đời sống của người dân Việt Nam. Sự tiện dụng của Grab, khả năng cập nhật 24/24 của Facebook, hay sự đa dạng về nội dung của YouTube thúc đẩy xã hội tiến tới thời đại mới của khởi nghiệp điện toán (Vuong, 2019). Ở đó, mỗi cá nhân đều có cơ hội để khởi nghiệp thông qua sự kết nối đến khắp mọi nơi trên thế giới (...) của Internet và sức mạnh tính toán nằm gọn trong long bàn tay. Hiện nay, sản xuất video trên YouTube, cho thuê nhà qua AirBnb, hay chạy xe cho Grab tạo ra công việc có khả năng tạo lợi nhuận cho người tham gia thị trường, dù là người lao động, hay tổ chức cung ứng dịch vụ. (shrink)

Les programmes d’éducation inclusive (IE) visent à intégrer les enfants handicapés dans les écoles ordinaires en leur offrant une éducation de qualité dans un environnement sans obstacles. Si l’éducation inclusive fait désormais partie intégrante du programme de développement mondial, de nombreuses questions subsistent à propos de la meilleure façon de mettre en œuvre ces programmes d’éducation inclusive, compte tenu des contextes et des défis différents qui se présentent dans les pays en développement. “One Class for All” est un programme d’éducation (...) informelle financé par Light for the World, une ONG internationale, et mis en œuvre par 14 organisations partenaires éthiopiennes. Les auteurs de cet article ont utilisé un modèle d’évaluation descriptive de la mise en œuvre combinant des éléments qualitatifs et quantitatifs pour évaluer l’étendue, la qualité et la satisfaction des programmes d’éducation informelle mis en œuvre par un échantillon de partenaires de Light for the World. Les données utilisées comprenaient des données de suivi de la mise en œuvre de routine, une enquête auprès de tous les partenaires de mise en œuvre, des entretiens avec des informateurs clés et des observations structurées des écoles et des participants dans les écoles de l’échantillon en Éthiopie. L’évaluation a principalement indiqué la nécessité de plans de développement plus structurés pour chaque école et d’un programme de formation des enseignants plus structuré. Cette évaluation contribue à la littérature limitée sur la mise en œuvre d’un programme d’éducation inclusive dans un pays africain. (shrink)

TCCS - Việt Nam đang đứng trước ngưỡng cửa thập niên thứ hai, thế kỷ XXI. Tuy vậy, mốc thời gian không quan trọng bằng những đổi thay chóng mặt của quá trình quốc tế hóa đời sống kinh tế, và những biến đổi sâu sắc nó sẽ mang lại. Quá trình ấy, ngay bây giờ, lại được phóng đại qua lăng kính của những biến động toàn cầu do khủng hoảng kinh tế - tài chính 2007 - 2009, điều (...) có thể dẫn tới những biến đổi lớn về cấu trúc kinh tế nhân loại, cũng như diễn tiến địa - chính trị khắp nơi trên thế giới. (shrink)

This article provides information about Berne's financial situation at the time the Economic Society was founded. The canton was in an exceptionally fortunate position, having accumulated a sizeable cash reserve that was in part used for loans and investments on the London capital market. Throughout the century, the Bernese government followed a very cautious investment strategy. The main reason for purchasing overseas securities was that they helped the patricians to become independent from tax-paying subjects. Economic imperatives ruled out increases of (...) the cash reserve or further involvement in the overcrowded domestic capital market. However, by investing abroad Berne became increasingly dependent on the goodwill of its debtors, for which it was criticised by the Economic Patriots amongst others. (shrink)

Ong, Caroline In February 2014, the Belgian parliament passed an amendment to the Belgian Act on Euthanasia of May 28th, 2002 removing the age limit of those requesting euthanasia provided that they have discerning capabilities and their parents approve. After mentioning briefly the arguments against legalising euthanasia, this article questions the ethical validity of removing the age limit, as well as the presumption that ending lives prematurely allows people to die with dignity. Caring for people who are vulnerable in their (...) suffering is the proper goal of the healing professions, not terminating lives. (shrink)

Ong, Caroline In the debate about euthanasia, it is important that we consider all views, including those which might not at first seem attractive to us. Whether we believe in God or not, the views of the Catholic Church make a significant contribution to this debate. The Church does not support the deliberate killing either of oneself or another person. It also emphasises our moral obligation to respect life and to uphold the dignity of each person.

Considered the most important work of Walter Ong's career, Ramus, Method, and the Decay of Dialogue is an elegant review of the history of Ramist scholarship ...

In Interfaces of the World, Walter J. Ong explores the effects on consciousness of the word as it moves through oral to written to print and electronic culture.

Dans Le Langage de la perception, Austin critique la conception habituelle de la perception qui pose que nous ne percevons pas directement les objets, mais des sense data, nos idées, ou des impressions sensibles. Il souligne, contre Descartes, que nos sens sont muets et il montre que le but de l’argument de l’illusion est de rendre réelles les entités intermédiaires. Dans cet article, j’examine les analyses du bâton qui paraît cassé dans l’eau dans les Sixièmes Réponses pour montrer en quoi (...) elles diffèrent de celles fournies par Austin et je montre que dans la philosophie cartésienne des idées, traiter la perception comme un acte mental n’implique pas de considérer les représentations comme des objets qui sont perçus. Grâce à la notion arnaldienne de « réflexion virtuelle », je présente une conception cartésienne de la réalité objective des idées qui ne pose pas d’« êtres représentatifs » dans la perception. Et c’est à la lumière de la mémoire de soi que j’interroge la radicalité de la conception austinienne de la perception. (shrink)

Introduction -- Direct algorithms of decompositions of matrices by non-orthogonal transformations -- Direct algorithms of decompositions of matrices by orthogonal transformations -- Direct algorithms of solution of linear equations -- Iterative algorithms of solution of linear equations -- Direct algorithms of solution of eigenvalue problem -- Iterative algorithms of solution of eigenvalue problem -- Algorithms of solution of singular value decomposition.

An important, but relatively neglected, aspect of human theory of mind is emotion inference: understanding how and why a person feels a certain why is central to reasoning about their beliefs, desires and plans. The authors review recent work that has begun to unveil the structure and determinants of emotion inference, organizing them within a unified probabilistic framework.

Starting from the Humboldtian characterization of Chinese writing as a "script of thoughts," this article makes an attempt to show that notwithstanding the important role played by phonetic elements, the Chinese script also relies on visual-graphical means in its constitution of meaning. In point of structure, Chinese characters are made up predominantly of components that are sensible or even tangible in nature. Out of these sensible components, not only physical objects or empirical states of affairs can be expressed, but also (...) the most subtle and abstract concepts, such as 萬, 它, 言, 災, 仁, 義, 思, 念, 法, 律, 善, 考, 莫, 瞏, and 幾, attesting to what Humboldt says about the Chinese script as having "embraced philosophical work within itself." Humboldt's idea of "analogy of script" throws light on the mechanism behind this structure to stimulate new reflections on the traditional theory of the "Six Ways" (六書) of character formation to provide a productive platform for interpretation. (shrink)

In the Shuowen, one of the earliest comprehensive character dictionaries of ancient China, when discussing where the Chinese characters derive their structural components, Xu Shen proposed the dual constitutive principle of “adopting proximally from the human body, and distally from things around.” This dual emphasis of “body” and “things around” corresponds largely to the phenomenological issues of body or corporeality on the one hand, and lifeworld on the other. If we borrow Heidegger’s definition of Dasein as Being-in-the world, we can (...) easily arrive at a reformulation of Xu Shen’s constitutive principle of the Chinese script as one that concerns “bodily Dasein.” By looking into various examples of script tokens we can further elaborate on how the Chinese make use not only of the body in general but various body parts, and how they differentiate their life world into material nature, living things, and a multifaceted world of equipment in forming a core basis of Chinese characters/components, upon which further symbolic manipulation such as “indication”, “phonetic borrowing”, semantic combination, and “annotative derivation”, etc. can be based. Finally, examples will be cited to show how in the Chinese scripts the human body might interact with other’s bodies or with “things around” in various ways to cover the social, environmental, ritual, technical, economical, and even intellectual aspects of human experience. Bodily Dasein, so to speak, provides us with a new perspective of understanding and appreciating the entire scope of the Chinese script. (shrink)

Collected articles on Burmese linguistic and literature.

Evil exists and we need to understand it without fear. Schutze distinguishes two completely opposite categories of evil that produce imbalance in the human soul, and illustrates their development in mythology, literature, and scientific thought.

Die beiden Begriffe „Subjekt“ und „Person“ repräsentieren zwei verschiedene Weisen, wie der abendländische Mensch zum Verständnis seines eigenen „Selbst“ gelangt. Während „Subjekt“ auf eine Selbstzentrierung hindrängt, bedeutet „Person“ von Anfang an eine „selbst-lose“ Einfühlung in den Anderen. Nach der Explikation dieser beiden Schlüsselbegriffe sollen einige weiterführende Reflexionen auf das Problem des „Selbst“ aus der Sicht der chinesischen Philosophie sichtbar machen, wie das Problem von einer post-europäischen Perspektive aus betrachtet werden kann.

When a widely reused ontology appears in a new version which is not compatible with older versions, the ontologies reusing it need to be updated accordingly. Ontobull has been developed to automatically update ontologies with new term IRI(s) and associated metadata to take account of such version changes. To use the Ontobull web interface a user is required to (i) upload one or more ontology OWL source files; (ii) input an ontology term IRI mapping; and (where needed) (iii) provide update (...) settings for ontology headers and XML namespace IDs. Using this information, the backend Ontobull Java program automatically updates the OWL ontology files with desired term IRIs and ontology metadata. The Ontobull subprogram BFOConvert supports the conversion of an ontology that imports a previous version of BFO. A use case is provided to demonstrate the features of Ontobull and BFOConvert. (shrink)

Although many scholars take parsimony for granted today, Elliott Sober shows in his latest book, Ockham’s Razors, that they might not be rationally justified to do so. In particular, he claims that the famous Ockham’s Razor, the heuristic that says one should not postulate more entities than necessary, rests on some implicit assumptions that go back to Newton and his rules of reasoning. The problem is that Newton justified those basic rules on theological grounds, that is, the world is parsimonious (...) because God is orderly. All is not lost : Sober suggests that two contemporary perspectives from probability theory do justify parsimony. The first one is related to Bayesianism, and the fact that Ockham’s Razor is embedded in Bayes’ theorem. Sober criticizes this view and argues for an alternative, one in which predictive accuracy is more fundamental. I suggest that Sober might be right about the unseen role of predictive accuracy, but that this does not entail that Bayesians should adhere to Sober’s framework. It is my contention that Sober’s case against Bayesian model selection has more to do with the Bayesian worldview than the methodology per se. (shrink)

There has been a growing charge that perdurantism—with its bloated ontology of very person-like objects that coincide persons—implies the repugnant conclusion that we are morally obliged to be feckless. I argue that this charge critically overlooks the epistemic situation—what I call the ‘veil of ignorance’—that perdurantists find themselves in. Though the veil of ignorance still requires an alteration of our commonsense understanding of the demands on action, I argue for two conclusions. The first is that the alteration that is required (...) isn’t a moral one, but rather an alteration of prudential reasoning. Second, and more importantly, this alteration isn’t necessarily a repugnant one. In fact, given that it prudentially pushes one towards greater impartiality, it may be seen as a point in favor of perdurantism. (shrink)

The Growing Block Theory of time says that the metaphysical openness of the future should be understood in terms of there not being any future objects or events. But in a series of works, Ross Cameron, Elizabeth Barnes, and Robbie Williams have developed a competing view that understands metaphysical openness in terms of it being indeterminate whether there exist future objects or events. I argue that the three reasons they give for preferring their account are not compelling. And since the (...) notion of “indeterminate existence” suffers conceptual problems, the Growing Block is the preferable view. (shrink)

Ong, Caroline Whilst the reason and purpose of suffering may never be fully understood, there are ways of enduring, transcending and growing resilience to how it affects us. Our experience of suffering lies in the web of perceptions that involve our physical, spiritual and cosmological beliefs. Referencing Pain Seeking Understanding: Suffering, Medicine and Faith, edited by Margaret E. Mohrmann and Mark J. Hanson, this article gives a brief exploration of some propositions as to why an all-powerful, good God would allow (...) suffering to exist. From these various perspectives and using examples cited in the book, the article proposes that the healing art of medicine, honed through years of experience, knowledge and wisdom, can help individual patients endure and transcend suffering, and be whole once again. (shrink)

One might think that the European verb “to be” can find no counterpart in archaic Chinese. This paper starts with two sidetracks on Heidegger and Benveniste, which prepare us a broader horizon in dealing with the notion of “being.” It is indeed conceivable in the four Chinese characters shi 是, zai 在, cun 存 and you 有. These notions are discussed with the help of corresponding archaic Chinese script tokens. This so-called fourfold root explains why it is precisely these characters (...) that have become the most widely used Chinese translations for the notion of “being.”. (shrink)

pt. I. Metaphysical theories.--pt. II. Factualism.--pt. III. A new approach.

Discusses contemporary Confucianism's relevance and its capacity to address pressing social and political issues of twenty-first-century life. Condemned during the Maoist era as a relic of feudalism, Confucianism enjoyed a robust revival in post-Mao China as China’s economy began its rapid expansion and gradual integration into the global economy. Associated with economic development, individual growth, and social progress by its advocates, Confucianism became a potent force in shaping politics and society in mainland China, Hong Kong, Taiwan, and overseas Chinese communities. (...) This book links the contemporary Confucian revival to debates—both within and outside China—about global capitalism, East Asian modernity, political reforms, civil society, and human alienation. The contributors offer fresh insights on the contemporary Confucian revival as a broad cultural phenomenon, encompassing an interpretation of Confucian moral teaching; a theory of political action; a vision of social justice; and a perspective for a new global order, in addition to demonstrating that Confucianism is capable of addressing a wide range of social and political issues in the twenty-first century. Tze-ki Hon is Professor of Chinese and History at City University of Hong Kong. He is the author of The Yijing and Chinese Politics: Classical Commentary and Literati Activism in the Northern Song Period, 960–1127, also published by SUNY Press; Revolution as Restoration: Guocui Xuebao and China’s Path to Modernity, 1905–1911; and The Allure of the Nation: The Cultural and Historical Debates in Late Qing and Republican China. Kristin Stapleton is Professor of History at the University at Buffalo, State University of New York. She is the author of Civilizing Chengdu: Chinese Urban Reform, 1895–1937 and Fact in Fiction: 1920s China and Ba Jin’s Family. (shrink)

It is somehow usual to grant that Augustine has given a former presentation of the famous argument of Descartes named the Cogito, and we ordinary think that the difference between the two authors is that the first one thinks of the inhabitation of Truth or Verbum, which transcends the ego. The paper is an attempt to think in a different way the sources of interiority in Augustine and Descartes. Based on Confessions and on De Trinitate, I trace the Greek sources (...) of the scheme of the movement of return and elevation, which defines the reflection and the access to the interior through verbum mentis. The distance that Descartes takes with the notion of reflection, in his definition of the thought, indicates an important difference in their conceptions of the interiority. (shrink)